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Tekijä: | Reckers, P.M. (et al.) |
Otsikko: | Judges' attitudes toward the public accounting profession |
Lehti: | European Accounting Review
2007 : VOL. 16:3, p. 625-645 |
Asiasana: | public accounting professions lawyers students auditors attitudes USA |
Vapaa asiasana: | MBA |
Kieli: | eng |
Tiivistelmä: | 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. |
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