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The Braun and Simpson’s (2004) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing students’ oral, written and interpersonal communication skills. In addition, it is more beneficial to the learning process and more enjoyable than the lecture-only method. The extent of achieving both of these is dependent on the type of activity that is consistent with the student’s preferred Pause method activity. Students will achieve higher examination scores when following their preferred Pause activity. Our study replicates the Braun and Simpson’s study in Greater China using one university in Hong Kong and one in mainland China as students in these jurisdictions are more passive learners and their value of learning more extrinsic than intrinsic. The results are similar to the Braun and Simpson’s study, thus enhancing the universality of the “Pause” method.

The purpose of this study is to determine whether Hong Kong is ready for accounting education reform.

The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each.

There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA.

The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?

This chapter reviews the need for accounting education change in selected countries to determine whether commonalities exist. Beginning with the need for accounting education change in the United States and the promotion and acknowledgment of the Accounting Education Change Commission (AECC) initiatives in that country, the chapter proceeds to examine the accounting education reforms in three selected English-speaking countries with developed accounting systems. I find that in these selected countries, the emphasis, like the United States, was also on the nurturing of generic skills as opposed to acquiring just technical knowledge. These countries were leaning toward implementation of changes based on the philosophy of the AECC initiatives, although some were initiated prior to the formation of AECC. Hence, for any accounting education change in developing countries, these initiatives are highly recommended as a basis for accounting curriculum development and pedagogical considerations.

The purpose of this study is to investigate how two types of drivers, namely, executive compensation and market competition, can affect hospital quality in the USA. Recently, patients, insurers and regulators have increasingly focused on hospital quality. Understanding the interplay of incentives in this industry is important because in 2019, hospital treatment contributed $1.161bn to health-care costs in the USA. This study answers the call for more studies in the so-called “mixed” industry, where ownership differences can affect organizational objectives and operating constraints.

This study explores the roles of hospital executive compensation and industry competition as determinants of health-care quality. Specifically, the study probes the heterogeneity in the factors that influence quality across hospital types in the USA.

Using California hospital data from 2006 through 2020, the findings show that the effects of compensation and competition on hospital quality differ by ownership type. Executive compensation is positively associated with quality in for-profit hospitals but is not associated with that of nonprofit hospitals, suggesting for-profit hospitals are more likely to use higher levels of compensation to attract managers with higher ability, whereas the utility function for nonprofit managers may be multidimensional. Within the nonprofit hospital group, competition is more positively associated with quality for religious nonprofits relative to secular nonprofits, suggesting that competition provides more monitoring for religious hospitals.

Taken together, the findings provide evidence that the drivers of quality vary across hospitals in ways consistent with differences in constraints and objectives across ownership types. The findings are important for regulators seeking to incentivize higher quality. For example, Medicare in the USA has incorporated quality measures into its new hospital reimbursement scheme (value-based purchasing) to incentivize quality. This study proposes that regulators should consider differences across ownership types when evaluating the best ways to incentivize hospital quality.

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.