Gender and Performance in Accounting Examinations: Exploring the Impact of Examination Format

This paper addresses the question of whether the increasing use of multiple-choice questions will favour particular student groups, i.e. male or female students. Using data from Belgium, this paper empirically examines the existence of a gender effect by comparing the relative performance of male and female students in both multiple-choice and constructed-response questions in financial accounting examinations. The study is motivated by the increasing number of students in accounting classes, changes in the gender mix in accounting classes, and debates over appropriate means of assessment. We find that female students outperform male students in answering questions in both formats, but their superiority in multiple-choice questions is diminished in comparison with constructed-response questions. This might suggest that multiple choice questions favour male students more than female students. The results hold even if we restrict the comparison to multiple-choice and constructed-response questions having the same general content (e.g. exercise type). Furthermore, the diminishing result was found both for undergraduate and postgraduate students. These results should prompt those involved in assessment to be cautious in planning the type of assessment used in evaluating students.     

英国和德国的会计师行业考察报告

行业管理现状英国是注册会计师职业的发源地，经过一百多年的发展，已经形成了一套较为完善的行业管理体制(参见图1、图2)。概括起来有以下几个方面的内容：1.法律规范方面。1845年，英国修改《公司法》时明确规定了“公司的账目应当由会计师审计”。这是世界上第一次以法律的形式确立的会计师审计制度。1991年10月1日起，英国又在修订后的《公司法》中明确规定，实行审计资格注册制度，即特许会计师只有取得审计资格后，才能从事审计业务，同时，会计师事务所要承办审计业务，也必须取得审计资格。从而以立法的形式规范了会计师的执业条件…     

荷兰和意大利注册会计师行业考察报告

注册会计师行业管理的法律依据荷兰注册会计师行业管理的法律依据主要是1962年制定的《荷兰注册会计师法》以及荷兰注册会计师协会制定的各种规章制度。另外,由于荷兰是欧盟成员国,也是国际会计师联合会成员,因此国际会计师联合会和欧盟关于其成员国的一些规定(主要体现在执业准则、考试、培训以及资格互认等方面),荷兰注册会计师行业也要遵守。 注册会计师管理体制荷兰注册会计师行业管理实行的是行业自我管理为主的模式。对注册会计师行业进行监督的政府部门主要是经济事务部,其他部门如财政部、司法部等也会在某些方面对行业…     

西班牙和比利时注册会计师行业考察报告

西班牙 西班牙注协的组织管理西班牙注册会计师协会(IACJCE),成立于1945年,是由多个审计组织合并而成。协会的最高权力机构为会员代表大会。代表大会下设理事会,理事会为决策机构。理事会下设教育培训委员会、质量监督控制委员会、职业道德委员会等几个执行委员会。注协秘书处是日常工作机构,共有工作人员50人。注协现有会员5600人,其中执业会员3000多人,非执业会员2000多人。西班牙注协是国际会计师联合会、国际会计准则委员会及欧洲会计师联合会的成员。西班牙作为欧盟成员,在遵守本国的法律、法规和国际组织规则的同…     

与时俱进改革创新的八年

中国注册会计师协会第四次全国会员代表大会将于今年召开。从1996年6月中国注册会计师协会全国特别代表大会召开至今,注册会计师行业有了喜人的发展,在社会主义市场经济中的地位和作用愈发显著。我刊特约请部分地方注协和事务所以及个人会员从不同侧面回顾了上次会员代表大会以来行业发展的历程,并编发了有关行业建设的一组数据,以期大家共同总结过去、开拓未来,让此次会议成为注册会计师行业发展新的里程碑。     

Public Interest, Ethics, and the Balanced Scorecard: Implications for the Accounting Profession

The accounting profession bos been grappling with the issue of public interest responsibility for a number of years. The aim of this paper is to examine how a balanced scorecard (BSC) model can be used by the accounting profession to more effectively incorporate a public interest responsibility in its strategic framework. By using a BSC model, the paper provides an integrated framework for translating strategic values into a comprehensive set of objectives, performance measures and improvement actions .     

An Historical Analysis of Ethical Pronouncements and Debate in the Australian Accounting Profession

This paper traces the forerunners of the present-day ethical rulings of the Institute of Chartered Accountants in Australia and the Australian Society of Accountants from the earlies professional Australian accounting bodies of the 1880s and 1890s. Various codes of ethics, articles, and memoranda of association, by-laws, charters, and professional publications are reviewed. Key Australian ethical issues are identified and their orientation over time considered. There is an early orientation towards overseas viewpoints and the issue of advertising is identified as a key impetus for ethical code development. The profession's self-interest is identified as an underlying rationale. This is presented as an historical case study of the development of accounting ethics with a view to identifying factors influencing change over time.     

新时代背景下会计职业的前途探究

由高速发展的计算机、通信、信息、网络等科学技术衍生的云计算、物联网、5G、人工智能,已经实实在在地融入到我们的生活中,这必将对会计职业的前途产生影响,引发了会计人员对自身职业前途的担忧。文章结合人工智能的广泛运用这一新时代科技背景,从会计角色内外两个维度进行分析研究,得出结论:会计人员向企业一线业务领域及二线管理职能领域渗透一定成为必然,会计人员只要定位好自己的工作努力方向,有针对性的学习和改进,有效培养和提升自身的能力,就一定会有所作为,而会计职业不仅不会消失,反而会在企业组织中发挥更大的作用。     

Accounting: The Structure of a Growing Profession

Complete membership records of the Institute of Certified Public Accountants in Israel are analysed to determine the level of concentration and growth of the accounting profession. This study differs from previous studies in that it concentrates on the supply side of the market. Previously, because of the unique characteristics of auditing services, they were assumed to have no substitute. An analysis of firm switching by CPAs in Israel indicates the existence of substitutes in production. Low levels of overall concentration were found, although large clients are generally audited by large public accounting firms. The profession appears to be competitive as entry is quite easy and switching between firms by CPAs is common.     

对行业自律管理体制的思考

笔者从事注册会计师职业已经十多年了,在行业管理体制方面先后经历了审计机关对社会审计机构的管理指导、注册会计师协会代表财政部门对行业的管理,以及目前正在积极探索的行业自律管理三种管理模式。值此《注册会计师法》即将修改之际,笔者从一名执业人员的角度谈谈对行业自律管理体制及其具体内容的一点认识和建议。 注册会计师行业 适宜采用的管理模式笔者认为,从政府对某一个行业管理工作的介入程度来看,可以分为三种类型:一是政府主导型的管理模式,二是行业自主管理型的模式,三是行业自律与政府适度干预相结合的管理模式。政府…     

The PSASB: The Accounting Profession in Regulatory Space

This study uses the "regulatory space" construct to examine the role of the organised accounting profession in expanding and enhancing the domain of accrual accounting to Australian public-sector financial reporting, through the advent, operations and output of the PSASB as its participant in regulatory space. To fully understand the role of the accounting profession, its actions and impacts are placed in historical and political contexts that also give consideration to the roles of other participants in regulatory space.     

The PSASB: The Accounting Profession in Regulatory Space

This study uses the "regulatory space" construct to examine the role of the organised accounting profession in expanding and enhancing the domain of accrual accounting to Australian public-sector financial reporting, through the advent, operations and output of the PSASB as its participant in regulatory space. To fully understand the role of the accounting profession, its actions and impacts are placed in historical and political contexts that also give consideration to the roles of other participants in regulatory space.     

The Certified Public Accounting Profession in China: Its Development and Impact on Financial Control of Business Operations

Accounting reforms leading towards the internationalisation of Chinese accounting practices are being accelerated by the development of the certified public accountants (CPA) system, re-introduced in China in 1980. The impact of the Chinese CPA system on foreign CPAs attempting to enter the Chinese CPA profession points to issues of concern for Western business people as a whole. There is considerable potential for conflict between the traditional independence of the CPA profession in western countries and the Chinese acceptance of control by powerful government agencies.     

注册会计师行业商业贿赂治理对策思考

一、对行业商业贿赂行为的思考注册会计师行业的商业贿赂的表现形式一般可以分为四类:一是以招标方为主体的权力部门和以客户为主体的企业,利用手中的权力向事务所索     

An Examination of Adverse Selection in the Public Provision of Insurance

Using a unique data set from Florida's residual property insurer, we test for adverse selection in the public provision of homeowners’ insurance in Florida. We find a significant relationship between the losses and deductible choices of insureds in Florida's residual homeowners’ insurance market. This relationship provides strong evidence of the existence of an adverse selection problem in Florida's residual property insurance market. While this relationship is important to Florida regulators (and taxpayers) specifically, a finding of an adverse selection problem in residual markets in general has implications more broadly for government providers of insurance as an adverse selection problem in these settings will impact the public policy debates and decisions involving these markets.     

Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments

This study examines Statement of Financial Accounting Standards 142 adoption decisions, focusing on the trade‐off between recording certain current goodwill impairment charges below the line and uncertain future impairment charges included in income from continuing operations. We examine several potentially important economic incentives that firms face when making this accounting choice. We find evidence suggesting that firms' equity market concerns affect their preference for above‐the‐line vs. below‐the‐line accounting treatment, and firms' debt contracting, bonus, turnover, and exchange delisting incentives affect their decisions to accelerate or delay expense recognition. Our study contributes to the accounting choice literature by examining managers' use of discretion when adopting a mandatory accounting change and by developing and testing explicit cross‐sectional hypotheses of the determinants of firms' preferences for immediate below‐the‐line versus delayed above‐the‐line expense recognition.     

Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study

The aim of this article is to explore the role that accounting skills and accounting qualifications may play in entering fields that have been virtually closed to Aboriginal and Torres Strait Islander (ATSI) 1 people. It is acknowledged in the literature that accounting processes and accountants have historically had a domineering and detrimental impact on marginalised groups, such as ATSI peoples. However, we propose an alternative viewpoint using a Bourdieun perspective and theorise that accounting skills and accounting qualifications (capital) can open doors to powerful organisations and institutions (fields). As this is an exploratory study, we have limited our analysis to one key aspect of the Bourdieun framework, namely that of field. To that end, we examine accounting and other organisations that have traditionally closed their doors to marginalised groups in society. Interviews were conducted with ATSI people who have successfully gained entry into the field of the accounting profession, in an effort to understand the experiences and barriers they faced and to investigate the role that accounting skills plays in enabling ATSI people access to fields and decision‐making positions that have traditionally been inaccessible to them.     

完善和发展注册会计师市场准入制度

市场准入制度是一种"门槛",是管理机构对市场失灵做出的必要反应,是一种人为管制(王善平,2002年)。由于会计信息具有公共物品的特性,因此必须对其披露实行管制。原因有二:一是会计信息需求者搜集会计信息的数量与质量很难达到有效决策的要求,并且不符合成本效益原则;二是会计信息提供者与会计信息需求者也存在严重的信息不对称,这一信息不对称足以使投资者的决策是次佳的而不是最优的。同时,又由于会计信息的审计鉴证制度是保证会计信息披露达到一定数量与质量的重要手段,因此,对提供审计服务的行业及其成员的资格与素质要实行市场准入制度…     

从澳大利亚的会计行业管理看我国会计社会团体的发展

澳大利亚会计社会团体概况澳大利亚有三个会计社会团体,分别是:注册会计师协会(CPA-Australia,)拥有10.3万名会员;特许会计师协会(ICAA),拥有3.5万名会员;全国会计师协会C,拥有1.5万名会员。它们分别有自己的章程,实行公司化管理,都具有悠久的历史。这三个协会除人数不同外相差不多,在此,笔者主要介绍注册会计师协会的有关情况。澳大利亚注册会计师协会始建于1886年,前身是公司会计师协会。当时正处于第一次工业革命时期,机器大工业代替了工场手工业,对会计核算的要求提高了,迫切需要大批会计专业人才,会计社会团体应运而生,公司会计师…