The research aims to analyze the patterns of similarities skills and abilities signaled in job advertisements for an accountant position, from guidelines International Federation Accountants (IFAC), under light signaling theory. To achieve objective, a content analysis was carried out on 200 position “Catho” “LinkedIn” websites. Through descriptive statistics, competencies most demanded by mark...

Abstract Personality is one of the ways to illustrate human’s characteristics which is usually related to some stable features and other hand Many research evidence regarding big five personal traits have been extended during the years. Current research presents a practical model for optimized selection of certified public accountants based on their personal traits. This study is of causal and ...

Accounting conservatism and Accounting-based Earnings Management Practices (AEMP) introduce bias in financial information (FI), thereby influencing stakeholder behavior the decision-making process. This study aims to analyze, from certified accountants’ perspective, AEMP Portugal. Specifically, it analyses (1) development of its impact on FI reporting, (2) main hampered implementation, (3) need...

Meanwhile, there is at least one additional front in the survivability battle, this one involving “control objectives.” This is a relatively humdrum front, exciting to accountants possibly but not to super heros. However, the more fronts we can open, the more opportunities we have to push the conflict to our favor. This paper defines control objectives, explains their strengths—good practice, c...

Small and Medium Practices Committee The mission of the International Federation of Accountants (IFAC) is to serve the public interest, strengthen the accountancy profession worldwide and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards and sp...

The rapid change of time and technology in the business world has now caused it to become increasingly complex. As a part operation, accountants also play vital role managing risks arising from complexity. Hence, is important for an accountant maintain their credibility always be transparent handling job duties. One keys have good ethics. This paper focuses on how enhance ethical values among f...