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The purpose of this paper is to examine factors influencing the accounting students' career choice in public accounting practices.

Multinomial logistic regression is used to analyze survey data of 214 accounting students from three universities in Hong Kong. Three dependent variables are: pursue a career in public accounting (CPA); general accounting; and a non‐accounting careers.

Results support the TRA model. The two constructs in the model – “intrinsic factors” (attitude toward the behavior) and “parental influence” (subjective norm), make significant and independent contributions to predicting the career choice of accounting students. Results indicate that “intrinsic factors” and “parental influence” have significant influence on the decision whether to select a CPA career. This result is not consistent with the New Zealand study and the Canadian study. Neither the “financial rewards factor” nor the “high school accounting” factor is an influencing factor on the career choice in the post‐Enron. This result is also in contrast to the findings of the literature in the pre‐Enron. The fact that financial rewards variable has no influence on career choice is an interesting finding. There may be a “cultural” factor in Hong Kong linked to the prestige of professions that may outweigh the financial rewards factor. “Flexibility of career options” factor has the highest influencing power among all the variables, possibly influenced by the US Sarbanes Oxley enactments that result in a buoyant job market, and China's convergence with the International Financial Reporting Standards in 2007. Females dominate over males in entering the CPA career or general accounting career.

The support of the TRA model in this paper could be applied as a useful theoretical framework to examine other accounting areas.

The Hong Kong Institute of Certified Public Accountants and the Big 4 firms should exercise more efforts to improve the traditional accountants' negative image as boring and methodical so as to attract bright students to enter the accounting profession.

The lack of using a theoretical model and prior studies' limitations make any inferences drawn and generalizations difficult. This paper represents the first to the author's knowledge to use the theory of reasoned action (TRA) model from the social psychological literature to examine the issues into the Hong Kong environment.

This study aims to examine the potential factors influencing the hiring decisions of experienced auditors in public accounting practices in Hong Kong.

Multinomial logistic regression is used to analyze the survey data, which is the first time such an approach has been used in the literature. A total of 337 interview rating forms are collected in actual employment interviews from two Big 4 firms. Graves and Powell's hiring model is adapted to this Hong Kong study. Interpersonal attraction theory is employed to assist in analyzing the results.

The results indicate that subjective qualifications have the highest explanatory power. Big 4 recruiters regard subjective qualifications as important considerations in the evaluation of experienced auditors. Interpersonal attraction is the second most important factor. These findings are consistent with the theory of interpersonal attraction. Perceived similarity and objective qualifications are also perceived as significant factors. Physical attractiveness, dress effect and gender are not found to be factors influencing the hiring decisions, in contrast to the findings of earlier literature in the USA.

These findings indicate that recruiters would look for attributes other than those primarily based on objective qualifications. Job relevant skills, knowledge and demonstrated initiatives are important. The accounting profession could conduct more training programs for auditors to improve and demonstrate their “soft skills” in the interview process so as to enhance their chances of employment, particularly during a recessionary environment.

The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in Macau. The factors considered include client importance, task complexity, time budget constraints, auditor independence and acceptance of dysfunctional behaviour by Macau's audit firms.

This study involved three stages. In the first stage, interviews were carried out with auditors from Big‐4 (seven interviewees) and local non‐Big‐4 firms (three interviewees) in Macau to investigate the reasons for the high turnover rate amongst auditors in Macau. They were asked to speculate about common explanatory factors. The second stage involved 141 auditors from Big‐4 and local non‐Big‐4 accounting firms who were asked to complete a questionnaire survey for the explanatory factors. A total of 135 usable questionnaires were included in the multiple regression data analysis. The third stage of research comprised follow‐up interviews aimed at learning more about the reasons for dysfunctional behaviour.

This research provides valuable information for audit firms in Macau and will potentially help them to reduce their turnover rate and identify the factors affecting dysfunctional behaviour amongst auditors. The results extend the literature by focusing on the effect of perceived responsibility on professional responses to time budget pressures, task complexity, pressure from clients, and professional and ethical issues.

The challenge facing auditors today is to expand their auditing practices and evolve standards for adequately monitoring the operations of business entities. The current high turnover rate alarms audit firms, which are concerned with training and the provision of sufficient resources to solve the problems that auditors face in the workplace.

This is the first paper to examine the reason for turnover intentions in Macau. This study sheds light on the factors that contribute to individual auditor differences in the acceptance of dysfunctional behaviour that may result from the stressful nature of their duties.

In The Americans, Philip and Elizabeth Jennings are undercover operatives for the Soviet Union. In that capacity, they are responsible for crimes including murder and espionage. Yet they also pose as a law-abiding family, running a small business, raising children, and making friends with their neighbours. By ‘practicing’ American life, Philip becomes more American, forging an identity more receptive to American values and attitudes. This chapter draws on concepts from the literature on legal consciousness to examine the relationship between identity and hegemony. Studies of legal consciousness emphasise that consciousness is not simply legal attitudes or even ideology; rather legal consciousness is reflected in the way that people enact their legal beliefs and values. Those enactments help individuals form identities, but those identities are constrained by the hegemonic ideologies that are prevalent in the culture. Law and legal consciousness are important to both processes.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Reading the political and the familial in The Americans illuminates central features of the New Right. In particular, The Americans provides an opportunity to reconsider the significance of the ‘pro-family’ label to New Right organising, the importance of mothering to the ‘pro-family’ narrative offered by the New Right, and the relationship between this account of mothering and democratic citizenship more broadly. This paper argues: first, the ‘pro-family’ label served to weaponise American families against equality and egalitarian public institutions; second, that this weaponisation of the family was accomplished through a rhetorical and real elevation of the moralised work of mothers in the home; and third, this account of mothering is incompatible with democratic citizenship not only because it reproduces inequality but also because it presents families, particularly mothers, as surrounded by enemies. Surrounded by enemies, their children appear endangered or dangerous should they become products of enemy forces. The pro-family rhetoric of the New Right – with its emphasis on the labour of women, particularly mothers – concealed an insurgent factional bid for power just as the Jennings family concealed an insurgent operation inside the United States. The displacement of law in The Americans mirrors the displacement of law in American conservative politics in the 1980s and law’s replacement by the ideal of sanctified families that the guard republic. The Americans both recognises this reversal in American conservative politics and parodies the reversal of the idea that law protects the family.

The financial scandals in Malaysia have caused auditors to be convicted of such failure and led to the claims that they were involved in dysfunctional audit behavior. The incidences have worsened the profession’s credibility and deteriorated the public confidence on the profession. This study aims to examine the influence of professional skills, independence, work experience, time budget pressure on dysfunctional audit behavior.

This study collected primary data based on a questionnaire survey among audit firms in the Klang Valley area and registered with Malaysian Institutes of Accountants.

The findings from a survey conducted on 130 Malaysian auditors proved that time budget pressure is significantly influenced the dysfunctional audit behavior. However, this study did not support the relationship between professional skills, independence, work experience and dysfunctional audit behavior.

This study contributed to the researchers, auditors as well as educators in further understanding the factors that might influence the dysfunctional audit behavior. The findings are expected to help in improving the auditors’ credibility and uphold the public confidence on the auditing profession.

In the first decades of the nineteenth century to the first decade of the twentieth century, the US Federal and Supreme Courts heard several cases on the legal status of ships. During this period, Chief Justice John Marshall and Justice Joseph Story determined that a ship was a legal person that was capable to contract and could be punished for wrongdoing. Over the nineteenth century, Marshall and Story also heard appeals on the illegal slave trade and on the status of fugitive slaves crossing state lines, cases that raised questions as to whether enslaved peoples were persons or property. Although Marshall and Story did not discuss the ship and the slave together, in this chapter, the author asks what might be gained in doing so. Specifically, what might a reading of the ship and the slave as juridical figures reveal about the history of legal personhood? The genealogy of positive and negative legal personhood that the author begins to trace here draws inspiration and guidance from scholars writing critically of slavery. In different ways, this literature emphasises the significance of maritime worlds to conceptions of racial terror, freedom, and fugitivity. Building on these insights, the author reads the ship and the slave as central characters in the history of legal personhood, a reading that highlights the interconnections between maritime law and the laws of slavery and foregrounds the changing intensities of Anglo imperial power and racial and colonial violence in shaping the legal person.

The narrative of The Americans weaves together a spy thriller and a family drama, though it drives home the inseparability of the political and the personal through the lives of the central characters, Philip and Elizabeth, a couple whose marriage is a cover for their work as Soviet spies. This chapter provides a queer reading of their marriage, drawing from the real history of the Cold War politics of sexuality that associated American values with the hetero- and gender normative, white, and middle-class nuclear family. In contrast, the Soviet Union was understood to have disrupted this natural order by installing the state as an overbearing patriarch. Philip and Elizabeth’s fictional cover as a nuclear family requires them to perform American marriage, family, and selfhood. In doing so, they reflect the centrality of the family in America’s Cold War self-image in which the family serves as the anchor of the American order, enabling economic and political self-sufficiency. Their performance of the family challenges our ability to differentiate between real, authentic family that can serve as the legitimate source of social reproduction and between the counterfeit, fake family that disrupts the social order. The queer family, refusing to be placed beyond realm of the political by the moral language of family values, subverts our ability to distinguish between genres since the family drama is already a political thriller.

This piece argues that television families’ shift away from the traditional nuclear family form is crucial to understand the relatively rapid acceptance of same-sex marriage in mainstream politics. Released in the early 2010s, The Americans focusses on a KGB-created family composed of two Soviet spies, total strangers who ultimately have two children to further their cover as an innocent American family running a DuPont Circle travel agency and living in a Virginia suburb of Washington D.C. Rather than being idealised or sought after, The Americans reveals that the nuclear family is legally, socially, and politically constructed, and, in the end, doomed to failure. Sex and love and even children are instrumentally manipulated on a regular basis to further political goals, transforming basic assumptions about how marriage and family life really work beyond the façade of suburban America. This opens space for consideration and acceptance of alternative family forms, including same-sex marriage.