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As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character essential to accounting practice. The reputation of the profession has been periodically tarnished by a lack of ethical behavior on the part of some Certified Public Accountants (CPAs). This suggests a misfit between those in the profession and the ethical values toward which the profession strives. When CPAs commit unethical behavior, doing so creates a major problem for the profession. Research has shown that the congruity of personal values with organizational values, person–organization fit (P–O fit), is an important factor in the hiring, socialization, and retention of employees. This research compares the personal values of US accounting students with the personal values of leaders in the accounting profession. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of accounting leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 personal values. This result suggests a lack of P–O fit between accounting students and the accounting profession. These findings have implications for CPA firms in the United States, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms.

The information technology (IT) sector has gained prominence since 1990. However, studies on the human resource management (HRM) policies and practices of multinational corporations (MNCs) have been few and far between. In this paper we study the Indian IT sector using both qualitative and quantitative approaches. For the quantitative research design, we used structured measurement tools developed by the Global HRM Project. Data were collected from 36 IT MNCs of Indian and foreign origin (U.S. and European) located in Bangalore and Hyderabad in India. We tested four hypotheses that were verified using the Mann–Whitney test of mean rank. We assessed the flow of HRM practices and the differences in HR practices between Indian and foreign MNCs. For the qualitative design we used an unstructured approach to gather secondary data sources and used anecdotal data gathered over a decade through our interactions with the Indian IT industry. We used the narrative style to show past and current Indian business culture, level of technology, and implications for foreign direct investment in the Indian IT sector. We state two qualitative hypotheses for this part of the research study. We find the current business culture and level of technology of Indian IT MNCs moderately similar to those of foreign MNCs, and more so U.S. MNCs. We find no differences between Indian and foreign MNCs in HRM practices. We assume that the unexpected similarity in international human resource management (IHRM) practices is probably due to: (1) the nature of information technology, (2) closing levels of R&D between Indian and foreign MNCs, and (3) similar business cultures of Indian and foreign MNCs. IT-intensive global organizations are likely get a step closer to global IHRM standardization.

This study delves into the determinants and praxis of derivative hedging instruments (DHIs) usage of Malta, a small island state. Empirical evidence is also provided in relation to the impact of DHI usage and the adoption of a hedge accounting (HA) model in entities’ financial statements. A mixed methodology design is deployed involving: (1) a series of statistical models and tests and (2) seven semi-structured interviews with senior professionals.

The data collected comprise proxy variable values collected from the financial statements of 568 firm-years from 107 Maltese entities between the years 2009 and 2014. Greater likelihood of financial distress, decreasing investment efficiency and increased levels of gearing, are identified as being significant determinants for the use of DHIs. Although DHI usage is low in comparison to larger states, it has been increasing over the period under study.

HA is evidenced to be less popular in Malta, but the study evidences correlation between certain DHIs and HA usage. The quantitative statistical model results in evidence with no significant earnings volatility (EV) or cash flow volatility (CFV) reduction effects through the application of HA. Albeit, the study finds a significant CFV reduction effect emanating from DHI usage, but no corresponding EV reduction effect.

Better education and dissemination of the HA treatment by auditors and regulatory bodies could help propagate the HA treatment, potentially enhancing the EV reduction effectiveness of DHI use. This research provides empirical evidence to substantiate the rationale behind utilising DHIs in smaller island states, especially when coupled with a sound risk management culture.

The current work studies the cause, process, and effects of financial reform in 10 countries in Eastern Asia for the period of 1993–2002, especially focusing upon comparisons between pre- and post-Asia financial crisis. This study utilizes Mann–Whitney U test and Intervention Analysis to explore the different effects of the changes of GDP, stock index, exchange rate, CPI index, and the changes of the unemployment rate before and after the Asia financial crisis. It shows the consistent relationship between stock index, exchange rate, CPI index, and the changes of unemployment rate.

The transition from a traditional lecture style method of teaching to the flipped classroom in sophomore-level Organic Chemistry I and II courses at an Historically Black University (HBCU) is described. The process of implementation was explained and the students’ performance was analyzed. The flipped teaching method made a much bigger positive impact to Organic I than Organic II Chemistry course. A higher percentage of A, B or better, and C or better were observed for Organic I Chemistry course. The DFW rate was also significantly lower for the Organic I Chemistry flipped classroom. However, Organic II results were very similar between the students from both teaching methods.

Purpose: This research investigates the effects of the coronavirus pandemic on Portuguese and Brazilian consumers’ vulnerability in contrasting age groups. It seeks to establish the relationship between fear of COVID-19 and the pandemic’s impact on customer’s vulnerability to help companies design strategies to cope with this new market context and be prepared to address these vulnerabilities in a future international health crisis.

Design/Methodology/Approach: This study employs a quantitative research method to assess the different impacts of the COVID-19 pandemic on consumer vulnerability. Based on Portuguese and Brazilian residents’ surveys, an age/country-segmented cross-cultural multi-group analysis was performed to understand the differences in vulnerability.

Findings: Outcomes proved how the pandemic aggravates distinctively the vulnerability dimensions of consumers living in Portugal and Brazil. Besides, results highlight significant differences in consumers’ vulnerability during the pandemic given their age group. A positive correlation between age and fear of COVID-19 was also verified.

Value: Results were obtained based on consumers’ perceptions and scores rather than postulated behaviors. The findings highlight the need for health prevention measures to avoid neglecting existing vulnerable groups, whilst verifying how COVID-19 has managed to proliferate consumers’ vulnerability. Suggestions are drawn for both firms and governments based on obtained results and existing literature. Exemplar business strategies to avoid these vulnerabilities are put forward and discussed. The potential business advantages of firms shaping their activity according to their customers’ current vulnerabilities, during international pandemics, are also pointed.

Accounting and audit scandals, economic disputes, and the use of non-fraudulent financial statements during early 2000s have led to the emergence of the profession “Forensic Accounting” in many countries and its day-by-day increasing importance. At the present time, it is seen that since the acceptance of the fact that this profession is a quite important need, the education of forensic accounting is provided in undergraduate and graduate programs in the USA and Europe as a separate field of study. By this way, the aim of our study is to determine the perceptions and awareness, of the members of the profession and the accounting department students who have the potential to make this profession in the future, about the importance of the forensic accounting education and practices. In our research, we conducted a survey study with the members of the profession and the students of accounting department on the topic of forensic accounting education. The results show that the demand and interest in the forensic accounting profession will increase in the future. At this point, accountants and students emphasize that it would be very important for educational institutions to support students about professional career opportunities for forensic accounting. The results also show that there are some important differences of opinion among students and accountants about the current scope of forensic accounting.