The Comparison of Fraud Models in Audit Plan Adjustment by Masoud Taheri, Naser Izadinia, Rozita Moayedfar

“…The statistical population of the study is certified public accountants in year 2018. The results show that using the fraud diamond model, as compared to the fraud triangle model, and using the fraud pentagon model, as compared to the triangle and diamond models of fraud, lead to more audit plan adjustment.…”
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The Impact of Leadership Styles Considerations and Structure and Organizational Position on the Professional Commitment of Auditors by R. Zamani, Gh. Mahdavi (Ph. D., ICPA)

“…<br /><strong>Method: </strong>The required data for this study was collected and analyzed through a questionnaire completed by all employees of auditing firms who were members of Iranian Association of Certified Public Accountants including assistant auditor, auditor, senior auditor, supervisor, senior supervisor, manager and partner. …”
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The Role of Job Satisfaction and Organizational Commitment on Turnover Intentions of Accounting Professionals in Big 3 Auditing Firms in the Philippines with Moderating Effect of L... by Jerwin B. Tubay

“… The main purpose of this paper is to determine whether job satisfaction, both intrinsic and extrinsic; as well as organizational commitment, both affective, continuance and normative; would predict the turnover intention of Certified Public Accountants working in Big 3 auditing firms in the Philippines.  …”
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The Auditors' Knowledge of Accounting Standards Issued by Audit Organization by Farrokh Barzideh, Saeed Ahmadi Zad

“…At present, following the establishment of the Iranian Association of Certified Public Accounts, the responsibility of expressing opinion on financial statements rests with the independent auditors. …”
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The Role of Job Satisfaction and Organizational Commitment on Turnover Intentions of Accounting Professionals in Big 3 Auditing Firms in the Philippines with Moderating Effect of L... by Jerwin B. Tubay

“… The main purpose of this paper is to determine whether job satisfaction, both intrinsic and extrinsic; as well as organizational commitment, both affective, continuance and normative; would predict the turnover intention of Certified Public Accountants working in Big 3 auditing firms in the Philippines.  …”
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Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz

“…Three hundred and ninety six questionnaires were distributed to Certified Public Accountants whose membership information indicated auditing specialties. …”
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Bumiputera accounting students' intention of a professional examination : Applicability of the theory of reasoned action (TRA) by Abdul Kadir, Dzarfan, Omar, Ropidah, Saad, Sazali

“…Professional qualification such as Association of Chartered Certified Accountants (ACCA), Institute of Chartered Secretary And Administration (ICSA), Malaysian Institute of Certified Public Accountants (MICPA) and Certified Practicing Accountants Australia (CPA) is important and considered to be added value to the degree possessed by accounting graduates. …”
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Bumiputera accounting students' intention of a professional examination applicability of the theory of reasoned action (TRA) by Abdul Kadir, Dzarfan, Omar, Ropidah, Saad, Sazali

“…Professional qualification such as Association of Chartered Certified Accountants (ACCA), Institute of Chartered Secretary and Administration (ICSA), Malaysian Institute of Certified Public Accountants (MICPA) and Certified Practicing Accountants Australia (CPA) is important and considered to be added value to the degree possessed by accounting graduates. …”
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An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor by Javad Rajab Ali Zadeh, Reza Hesarzadeh, Mohammad Ali Bagher Pour

“…To achieve the purpose of the study, 97 auditors working in auditing institutes as certified public accountants were interviewed. This was conducted employing two quasi-laboratory scenarios that mainly take from Quadackers et al. (2014). …”
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Effect of ethics and professionalism on audit quality: A moderating role of dysfunctional audit behavior by Yulianti, Grahita Chandrarin, Fajar Supanto

“…The study sample includes 348 auditors employed at public accounting companies throughout Indonesia and enlisted by the Indonesian Institute of Certified Public Accountants Directory. This paper used the SEM approach with WarpPLS software to analyze the respective data. …”
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The effects of performance criteria including accounting, market, and economy on the quality of financial reporting: A case study on Tehran Stock Exchange by Mohammad Mahdi Hosseini, Hossein Panahaian

“…To evaluate the variable financial reporting quality, the scores given to each company are applied based on the checklist introduced by Iranian Association of Certified Public Accountants and used for the disclosure of the information of the annual financial statements of companies. …”
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The Accountant: accountant stereotypes and the effects on students' and accounting professionals' self-image by Joyce Menezes da Fonseca Tonin, Vagner Alves Arantes, Romualdo Douglas Colauto, Alcido Manuel Juaniha

“…This research aims to analyze the competencies required by the American Institute of Certified Public Accountants (AICPA) and build collective discourses on these competencies and the stereotypes of the accounting professionals represented in the film The Accountant, 2016. …”
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The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality by Yeni Kuntari, Anis Chariri, Nurdhiana Nurdhiana

“…The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. …”
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An Islamic-Social Model of Accountability in Accounting by iman zare, Mohammad Moradi, Reza Gholami Jamkarani, Asadollah Babaeifard, hosain Jahangirnia

“…The statistical population of the study includes public sector accountants and auditors and members of the Society of Certified Public Accountants who were selected by available sampling method of 250 people. …”
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Accountants’ Perceptions on the Adoption of International Financial Reporting Standards in Yemen by Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Shehabaddin Abdullah A. Al-Dubai

“…The results of this study may help policy-makers and the Yemeni Association of Certified Public Accountants (YACPA) make more precise decisions regarding IFRSs adoption in Yemen.…”
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The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy by Dyah Ayu Kanina Pawitra, Dwi Suhartini

“…The data were taken by a questionnaire distributed to auditors in Surabaya Public Accounting Firm registered in the Directory of the Indonesian Institute of Certified Public Accountants 2017, with a minimum work period of 2 years (auditor partner). …”
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Success Stories of Non-ABM Accountancy Graduates by Christine S. Magadan, Leowel A. General, Throy Y. Negrido, Eligen H. Sumicad Jr.

“… The study aimed to explore the experiences and journeys of non-ABM students who pursued a Bachelor of Science in Accountancy program and eventually became successful Certified Public Accountants (CPAs). Following Polkinghorne's (1998) Narrative Mode of Analysis, a qualitative narrative inquiry approach was employed. …”
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Communication efffectiveness of expanded audit report. by Gwee, Khoon Lim., Lim, Yvonne Poh Hong., Ng, Boon Keong.

“…This study serves to determine the communication effectiveness of the expanded audit report proposed by Institute of Certified Public Accountants ofSingapore (ICPAS). Recently, developed countries like the United Kingdom and Australia have switched to a new expanded audit report after the United States took the lead in 1987, in the hope of narrowing the expectation gap. …”
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A study of the trend of foreign currency disclosure practices by publicly-listed Singapore companies and their compliance with SAS 20 by Chang, Siew Ching, Chua, Evelyn Lin Lin, Tan, Lay Khim

“…Accordingly, the objective of this study is to examine the extent of compliance by Singapore companies with the Statement of Accounting Standard No. 20 (Accounting for the Effects of Changes in Foreign Exchange Rates) issued by The Institute of Certified Public Accountants of Singapore in November 1986. For this purpose, the foreign currency disclosure practices of the top one hundred listed Singapore companies were examined for five years prior to and five years after the issuance of SAS 20. …”
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Accountants’ perceptions on the adoption of international financial reporting standards in Yemen by Al-Absy, Mujeeb Saif Mohsen, Ku Ismail, Ku Nor Izah, Al-Dubai, Shehabaddin Abdullah A.

“…About 58.6% of respondents expect the period of IFRSs adoption in Yemen to be within three to 10 years, while 41.5% expect it to be more than 10 years.The results of this study may help policy-makers and the Yemeni Association of Certified Public Accountants (YACPA) make more precise decisions regarding IFRSs adoption in Yemen.…”
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