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41.
This paper examines public accountants’ perceptions of the relative importance of business ethics as a selection criterion
for entry-level public accounting positions. Also, it seeks to determine whether gender differences do exist with respect
to these perceptions. The data were collected through a survey of 335 professional accountants in four southeastern states.
The results show that, among the eight selection factors that were studied, technical competence in accounting, communication
skills, and interpersonal skills were the most influential, while professionalism and leadership abilities were the least
important. Ethics was ranked fourth by the females and sixth by the males. A multivariate analysis of variance revealed significant
differences between the genders with respect to five of the eight factors. The females’ scores were higher for ethics and
interpersonal skills and lower for conceptual aptitude, strategic thinking, and leadership abilities. Implications for accounting
educators and practitioners are discussed. 相似文献
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This study evaluates extraordinary and exceptional items (EI) disclosed in financial statements by Hong Kong companies from 1989 to 1993, prior to revision of SSAP 2. The results indicate that disclosures of positive EI were associated with market expectations of profit before taxes. If market expectations were higher than profit before EI and taxes (PBEI), positive EI (gains) were likely to be disclosed to adjust PBEI upwards and thus reduce the gap between reported and expected profits.
The results relating to negative EI (losses) showed that if companies had low historical economic performance they were more likely to disclose negative EI. Because weak historical economic performance is likely to be associated with low market expectations, management used this opportunity to 'spring clean' in order to show better economic performance in future years.
These findings suggest that managers engage in earnings management through disclosure of extraordinary items when they have flexibility to do so. In order to improve quality of financial disclosure, better accounting standards need to be developed for disclosures of extraordinary items, especially by newly developed and developing countries where accounting standards are at the formative stage. 相似文献
The results relating to negative EI (losses) showed that if companies had low historical economic performance they were more likely to disclose negative EI. Because weak historical economic performance is likely to be associated with low market expectations, management used this opportunity to 'spring clean' in order to show better economic performance in future years.
These findings suggest that managers engage in earnings management through disclosure of extraordinary items when they have flexibility to do so. In order to improve quality of financial disclosure, better accounting standards need to be developed for disclosures of extraordinary items, especially by newly developed and developing countries where accounting standards are at the formative stage. 相似文献
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