Accountants have long disputed whether financial statements should report current values and the effects of price changes. Indeed, the two kinds of adjustment are often confused. This study examines the asset revaluation and Current Cost Accounting (CCA) disclosure decisions of UK firms in 1983, using a costly contracting framework. We find the two decisions appear to have been taken for very d...

Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism auditor expertise integrity on quality in accounting profession, with ethics as moderating variable. The samp...

Research has shown that delayed gratification among college students a positive impact on variety of outcomes such as adjustment to college, academic success and quality life. This study links students’ with ethical perception. A survey was developed administered sample 370 business in large U.S. University. Ethical perception measured using three different scenarios: ethics, personal ethics ac...

This study examined the imperative of accounting ethics in adopting fraud preventive measures Nigeria. To achieve this objective, survey research design was adopted while primary data sourced through structured questionnaire. Data collected were analyzed using Descriptive statistical tools (tables, frequency distribution and percentages) Spearman’s Nonparametric Correlation. It discovered that ...

Survey based valuation techniques like the Contingent Valuation Method (CVM) rely particularly on the premise of respondents' rationality when answering willingness to pay (WTP) questions. Results of CVM surveys have repeatedly put this fundamental assumption into question. This study adopts a more realistic view of rationality accounting for respondents' limited capacities to process informati...