Pub Date : 2015-12-30DOI: 10.1504/ijaape.2016.073886
Domenico Campa, R. Donnelly
Evidence pertaining to the effect of IFRS adoption on earnings quality in the EU is mixed with results varying by country. Potential reasons for the conflicting results include the diverse institutional settings in which European firms operate as well as methodological issues. We use a sample of firms operating in Italy and in the UK, matched on the basis of size and industry, to examine the relative changes in earnings quality after the mandatory IFRS introduction. Our results refute the suggestion that IFRS are not suitable for code law countries while they accept the evidence that IFRS do not improve earnings quality when it is already at an adequate level.
{"title":"Mandatory IFRS adoption and earnings quality in different institutional settings: a comparison between Italy and the UK","authors":"Domenico Campa, R. Donnelly","doi":"10.1504/ijaape.2016.073886","DOIUrl":"https://doi.org/10.1504/ijaape.2016.073886","url":null,"abstract":"Evidence pertaining to the effect of IFRS adoption on earnings quality in the EU is mixed with results varying by country. Potential reasons for the conflicting results include the diverse institutional settings in which European firms operate as well as methodological issues. We use a sample of firms operating in Italy and in the UK, matched on the basis of size and industry, to examine the relative changes in earnings quality after the mandatory IFRS introduction. Our results refute the suggestion that IFRS are not suitable for code law countries while they accept the evidence that IFRS do not improve earnings quality when it is already at an adequate level.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/ijaape.2016.073886","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-12-30DOI: 10.1504/ijaape.2016.073891
Z. Hajiha, Mohammad S. Bazaz
After several financial scandals of large companies and the approval of the Sarbanes-Oxley Act, management performance and responsibilities were formalised by launching and maintaining an effective internal control system. Different criteria and financial tools were applied for management performance measurements. These criteria are often used for rewarding and compensating managers. This study investigates non-financial criteria as a rewarding measure for Iranian executive compensation. Managers know that a lack of an effective internal control system can increase the difficulty of accomplishing the company mission, maintaining profitability, and minimising unexpected events. Therefore, the present paper aims at explaining the relationship between internal control material weaknesses and managers' compensation in the years 2004-2010 in an Iranian context. We examined a sample of 97 firms (679 firm-year observations) with combined regression and a pooled model. Results revealed an inverse relationship between the executive compensation and internal control material weaknesses. It can be concluded that the executive compensation is decreased by increasing the company's internal control weakness.
{"title":"Impact of internal control material weaknesses on executive compensation: evidence from Iran","authors":"Z. Hajiha, Mohammad S. Bazaz","doi":"10.1504/ijaape.2016.073891","DOIUrl":"https://doi.org/10.1504/ijaape.2016.073891","url":null,"abstract":"After several financial scandals of large companies and the approval of the Sarbanes-Oxley Act, management performance and responsibilities were formalised by launching and maintaining an effective internal control system. Different criteria and financial tools were applied for management performance measurements. These criteria are often used for rewarding and compensating managers. This study investigates non-financial criteria as a rewarding measure for Iranian executive compensation. Managers know that a lack of an effective internal control system can increase the difficulty of accomplishing the company mission, maintaining profitability, and minimising unexpected events. Therefore, the present paper aims at explaining the relationship between internal control material weaknesses and managers' compensation in the years 2004-2010 in an Iranian context. We examined a sample of 97 firms (679 firm-year observations) with combined regression and a pooled model. Results revealed an inverse relationship between the executive compensation and internal control material weaknesses. It can be concluded that the executive compensation is decreased by increasing the company's internal control weakness.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/ijaape.2016.073891","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-12-30DOI: 10.1504/IJAAPE.2016.073887
Maha Khalifa, H. B. Othman, K. Hussainey
Prior research finds that accounting conservatism has increased over time in developed countries. In this paper, we examine the time-series extent and shift of accounting conservatism in emerging countries over the period 2000-2012. We also analyse differences in conservatism level across countries, regions, legal regimes and industries. In addition, we examine the impact of size, market-to-book and leverage on the degree of conservatism at firm level. We use a set of measures to assess the degree of conservatism. These include changing time-series properties of profitability, earnings, cash flows, accruals components, asymmetric timeliness, Market-to-Book ratio and Khan and Watts' (2009) C-score. We find that the degree of conservatism declined during the period between 2000 and 2007 and increased over the period 2007-2012. In addition, we find significant differences in accounting conservatism between common-law and code-law countries, across regions and industries.
{"title":"Temporal variation and cross-sectional differences of accounting conservatism in emerging countries","authors":"Maha Khalifa, H. B. Othman, K. Hussainey","doi":"10.1504/IJAAPE.2016.073887","DOIUrl":"https://doi.org/10.1504/IJAAPE.2016.073887","url":null,"abstract":"Prior research finds that accounting conservatism has increased over time in developed countries. In this paper, we examine the time-series extent and shift of accounting conservatism in emerging countries over the period 2000-2012. We also analyse differences in conservatism level across countries, regions, legal regimes and industries. In addition, we examine the impact of size, market-to-book and leverage on the degree of conservatism at firm level. We use a set of measures to assess the degree of conservatism. These include changing time-series properties of profitability, earnings, cash flows, accruals components, asymmetric timeliness, Market-to-Book ratio and Khan and Watts' (2009) C-score. We find that the degree of conservatism declined during the period between 2000 and 2007 and increased over the period 2007-2012. In addition, we find significant differences in accounting conservatism between common-law and code-law countries, across regions and industries.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2016.073887","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-12-30DOI: 10.1504/IJAAPE.2016.073892
Kais Baatour, H. B. Othman
This paper investigates the impact of the legal system and economic freedom on earnings management practices through both real earnings management and accruals manipulation. Based on Roychowdhury (2006), we examine real earnings management through abnormal cash flow from operations, abnormal discretionary expenses and abnormal production costs. We use the cross-sectional Jones model to approximate accrual-based earnings management. Based on a sample of 1,569 firm-year observations across 12 Middle Eastern and North African (MENA) countries over 2000-2008, we find evidence that managers in countries with code law legal origin are more likely to engage in real earnings management. However, no significant association is found between the origin of the legal system and accruals manipulation. We find also no association between economic freedom and real earnings management. Moreover, our results indicate that accrual-based earnings management is positively associated with the level of economic freedom.
{"title":"Legal origin, economic freedom and earnings management practices: MENA evidence","authors":"Kais Baatour, H. B. Othman","doi":"10.1504/IJAAPE.2016.073892","DOIUrl":"https://doi.org/10.1504/IJAAPE.2016.073892","url":null,"abstract":"This paper investigates the impact of the legal system and economic freedom on earnings management practices through both real earnings management and accruals manipulation. Based on Roychowdhury (2006), we examine real earnings management through abnormal cash flow from operations, abnormal discretionary expenses and abnormal production costs. We use the cross-sectional Jones model to approximate accrual-based earnings management. Based on a sample of 1,569 firm-year observations across 12 Middle Eastern and North African (MENA) countries over 2000-2008, we find evidence that managers in countries with code law legal origin are more likely to engage in real earnings management. However, no significant association is found between the origin of the legal system and accruals manipulation. We find also no association between economic freedom and real earnings management. Moreover, our results indicate that accrual-based earnings management is positively associated with the level of economic freedom.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2016.073892","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767800","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-03DOI: 10.1504/ijaape.2015.071573
M. Hassan
This study examines the association between corporate governance mechanisms and corporate disclosure in the United Arab Emirates (UAE). Hypotheses based on agency theory and organisational power literature are developed and tested on 85 firms listed in Dubai and Abu Dhabi stock exchanges. The study also runs multiple regression tests on two sub-samples (46 financial firms and 39 non-financial firms) in order to provide a richer analysis for the empirical findings. Overall, the results show that the extent of firms' disclosure is positively associated with the number of board committees, debt finance, firm size and firm profitability, while it is negatively related to CEO power. This study's findings direct policymakers attention to the importance of: the composition of the board, the optimal size of the board, governing the type of knowledge required for board members, and revisiting the level of foreign ownership in UAE firms.
{"title":"Corporate governance, organisational power and disclosure by firms in the United Arab Emirates","authors":"M. Hassan","doi":"10.1504/ijaape.2015.071573","DOIUrl":"https://doi.org/10.1504/ijaape.2015.071573","url":null,"abstract":"This study examines the association between corporate governance mechanisms and corporate disclosure in the United Arab Emirates (UAE). Hypotheses based on agency theory and organisational power literature are developed and tested on 85 firms listed in Dubai and Abu Dhabi stock exchanges. The study also runs multiple regression tests on two sub-samples (46 financial firms and 39 non-financial firms) in order to provide a richer analysis for the empirical findings. Overall, the results show that the extent of firms' disclosure is positively associated with the number of board committees, debt finance, firm size and firm profitability, while it is negatively related to CEO power. This study's findings direct policymakers attention to the importance of: the composition of the board, the optimal size of the board, governing the type of knowledge required for board members, and revisiting the level of foreign ownership in UAE firms.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/ijaape.2015.071573","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66768047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-03DOI: 10.1504/IJAAPE.2015.071586
Mohamed Sherif
This paper investigates the determinants of capital structure and in particular the influence of market timing behaviour and bankruptcy costs on leverage decisions in Egypt. Using a panel data model and a range of econometric techniques, it is shown that the effects of market timing on the capital structure of Egyptian listed firms are not consistent over the time. The findings also suggest that bankruptcy cost has a negative impact on leverage ratios and capital structure decisions in the Egyptian companies. In addition, through an analysis of the target capital structure, the paper shows that the Egyptian companies considered here are moving fairly quickly towards their target level of leverage.
{"title":"Market timing behaviour, bankruptcy costs and capital structure decisions in MENA: the case of Egypt","authors":"Mohamed Sherif","doi":"10.1504/IJAAPE.2015.071586","DOIUrl":"https://doi.org/10.1504/IJAAPE.2015.071586","url":null,"abstract":"This paper investigates the determinants of capital structure and in particular the influence of market timing behaviour and bankruptcy costs on leverage decisions in Egypt. Using a panel data model and a range of econometric techniques, it is shown that the effects of market timing on the capital structure of Egyptian listed firms are not consistent over the time. The findings also suggest that bankruptcy cost has a negative impact on leverage ratios and capital structure decisions in the Egyptian companies. In addition, through an analysis of the target capital structure, the paper shows that the Egyptian companies considered here are moving fairly quickly towards their target level of leverage.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2015.071586","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-03DOI: 10.1504/ijaape.2015.071580
S. Baatwah, Zalailah Salleh, Norsiah Ahmad
This study provides empirical testing of evidence on whether internal and external corporate governance mechanisms are associated with audit report timeliness. We employ data from companies listed on the Omani capital market. Using a panel data approach, we discover that only internal corporate governance mechanisms associated with timely audit report. More specifically, we find board characteristics such as size and expertise, and audit committee characteristics such as financial expertise, are associated with improved audit report timeliness. By using composite measure for internal corporate governance mechanisms, we also find that audit committee quality enhances audit report timeliness while board quality does not. We further demonstrate that corporate governance mechanisms play a substitution role rather than a complementary role in explaining audit report timeliness. Thus, we conclude that corporate governance mechanisms in Oman are not as effective as in more developed countries and that regulators in such a less developed country should impose and encourage substantial corporate governance practices instead of merely adhering to pro-forma practices.
{"title":"Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman","authors":"S. Baatwah, Zalailah Salleh, Norsiah Ahmad","doi":"10.1504/ijaape.2015.071580","DOIUrl":"https://doi.org/10.1504/ijaape.2015.071580","url":null,"abstract":"This study provides empirical testing of evidence on whether internal and external corporate governance mechanisms are associated with audit report timeliness. We employ data from companies listed on the Omani capital market. Using a panel data approach, we discover that only internal corporate governance mechanisms associated with timely audit report. More specifically, we find board characteristics such as size and expertise, and audit committee characteristics such as financial expertise, are associated with improved audit report timeliness. By using composite measure for internal corporate governance mechanisms, we also find that audit committee quality enhances audit report timeliness while board quality does not. We further demonstrate that corporate governance mechanisms play a substitution role rather than a complementary role in explaining audit report timeliness. Thus, we conclude that corporate governance mechanisms in Oman are not as effective as in more developed countries and that regulators in such a less developed country should impose and encourage substantial corporate governance practices instead of merely adhering to pro-forma practices.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/ijaape.2015.071580","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66768140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-03DOI: 10.1504/ijaape.2015.071574
Tariq Hassaneen Ismail, Mansour Al-Thaoiehie
This paper's main objective is to introduce a balanced scorecard (BSC) model which fits Saudi Arabia's higher education institutions. We used questionnaires to obtain the opinions of respondents of public and private Saudi universities on the suggested key performance indicators (KPIs) derived from using the dimensions of the BSC of Kaplan and Norton (1992) with adaptations. The frequencies of recommended KPIs provided the basis for discussion. The findings revealed that most KPIs, recommended by respondents, were related to the customer and internal business process perspectives, whilst they did not recommend most indicators related to the learning and growth and financial and economic perspectives. Furthermore, most indicators had significant differences according to the type and age of the universities. This paper extends previous studies on measuring performance excellence in the higher education sector by considering a set of KPIs which fit educational systems in emerging economics. The findings would help the management of Saudi universities as well as policy makers in the Saudi Ministry of Higher Education to: 1) define the possibility of adopting a BSC model to drive performance; 2) identify the need to a benchmarking of KPIs which fit both public and private universities.
{"title":"A Balanced Scorecard Model for Performance Excellence in Saudi Arabia's Higher Education Sector","authors":"Tariq Hassaneen Ismail, Mansour Al-Thaoiehie","doi":"10.1504/ijaape.2015.071574","DOIUrl":"https://doi.org/10.1504/ijaape.2015.071574","url":null,"abstract":"This paper's main objective is to introduce a balanced scorecard (BSC) model which fits Saudi Arabia's higher education institutions. We used questionnaires to obtain the opinions of respondents of public and private Saudi universities on the suggested key performance indicators (KPIs) derived from using the dimensions of the BSC of Kaplan and Norton (1992) with adaptations. The frequencies of recommended KPIs provided the basis for discussion. The findings revealed that most KPIs, recommended by respondents, were related to the customer and internal business process perspectives, whilst they did not recommend most indicators related to the learning and growth and financial and economic perspectives. Furthermore, most indicators had significant differences according to the type and age of the universities. This paper extends previous studies on measuring performance excellence in the higher education sector by considering a set of KPIs which fit educational systems in emerging economics. The findings would help the management of Saudi universities as well as policy makers in the Saudi Ministry of Higher Education to: 1) define the possibility of adopting a BSC model to drive performance; 2) identify the need to a benchmarking of KPIs which fit both public and private universities.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/ijaape.2015.071574","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66768097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-03DOI: 10.1504/IJAAPE.2015.071584
P. Ashcroft
This study discusses potential influences on firms to provide voluntary environmental disclosure and empirically analyses the extent of environmental disclosure and changes in disclosure levels in the annual reports of US and Canadian firms over a three-year period. Firms' environmental disclosure content is measured based on environmental reporting guidelines published by the American Institute of Public Accountants and the Canadian Institute of Chartered Accountants. Overall, US firms provided a significantly higher level of environmental disclosure than did Canadian firms. Also, firms in each nation did provide a significant increase in disclosure for at least one specific environmental subject area relative to firms in the other nation. Regression results indicate that the number of polluting facilities and firm size each have a positive and significant effect on the extent of environmental disclosure.
{"title":"A comparison of US and Canadian environmental disclosures according to AICPA and CICA guidelines","authors":"P. Ashcroft","doi":"10.1504/IJAAPE.2015.071584","DOIUrl":"https://doi.org/10.1504/IJAAPE.2015.071584","url":null,"abstract":"This study discusses potential influences on firms to provide voluntary environmental disclosure and empirically analyses the extent of environmental disclosure and changes in disclosure levels in the annual reports of US and Canadian firms over a three-year period. Firms' environmental disclosure content is measured based on environmental reporting guidelines published by the American Institute of Public Accountants and the Canadian Institute of Chartered Accountants. Overall, US firms provided a significantly higher level of environmental disclosure than did Canadian firms. Also, firms in each nation did provide a significant increase in disclosure for at least one specific environmental subject area relative to firms in the other nation. Regression results indicate that the number of polluting facilities and firm size each have a positive and significant effect on the extent of environmental disclosure.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2015.071584","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66768154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-03DOI: 10.1504/ijaape.2015.071585
A. Anis, Rasha Hanafi
This paper explores the perception of Egyptian students of the factors influencing students' choice of an accounting major in Egypt. Six factors were used to identify what influences students' choice of degree major: 1) perceptions of the accounting profession; 2) personal skills; 3) important referents; 4) perceptions of accounting education; 5) impression of introductory accounting courses; 6) gender. Data were collected using a structured questionnaire from 273 students in business schools in Egypt. The results of the discriminant analysis show that the only substantive discriminating variables are perceptions of accounting education, perceptions of the accounting profession, personal skills and important referents, while 'impression of introductory accounting courses' and 'gender' (not loaded on the discriminant function), are the weakest predictors and suggest that they are not associated with the choice of degree major. The paper provides academics with insights into the development of accounting education.
{"title":"Factors influencing students' choice of an accounting major in Egypt","authors":"A. Anis, Rasha Hanafi","doi":"10.1504/ijaape.2015.071585","DOIUrl":"https://doi.org/10.1504/ijaape.2015.071585","url":null,"abstract":"This paper explores the perception of Egyptian students of the factors influencing students' choice of an accounting major in Egypt. Six factors were used to identify what influences students' choice of degree major: 1) perceptions of the accounting profession; 2) personal skills; 3) important referents; 4) perceptions of accounting education; 5) impression of introductory accounting courses; 6) gender. Data were collected using a structured questionnaire from 273 students in business schools in Egypt. The results of the discriminant analysis show that the only substantive discriminating variables are perceptions of accounting education, perceptions of the accounting profession, personal skills and important referents, while 'impression of introductory accounting courses' and 'gender' (not loaded on the discriminant function), are the weakest predictors and suggest that they are not associated with the choice of degree major. The paper provides academics with insights into the development of accounting education.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/ijaape.2015.071585","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66768165","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：