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Author:Reckers, P.M. (et al.)
Title:Judges' attitudes toward the public accounting profession
Journal:European Accounting Review
2007 : VOL. 16:3, p. 625-645
Index terms:public accounting
professions
lawyers
students
auditors
attitudes
USA
Freeterms:MBA
Language:eng
Abstract:This paper presents results of two related studies: 1. examined are U.S. judges' (hereafter as: jds.) attitudes (here as: atts.) toward the public accounting profession and the extent to which those atts. have changed over three periods of time. 2. compared are the most current jds.' atts. with those of law students, MBA students and auditors. Summa summarum, it is found that jds.' atts. are significantly i. more negative towards the profession in the most recent survey, ii. equivalent to atts. exhibited by law students and MBA students, and iii. divergent from atts. of practicing auditors.
SCIMA record nr: 265780
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