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International students studying a Master of Professional Accountancy (MPA), or equivalent postgraduate degree in accounting, in Australia were designed to fill the skills shortage gap for accountants, but employability rates appear low at 25% compared to 75% for domestic graduates. University work integrated learning (WIL) programs have been implemented to provide opportunities to increase employability,...
This paper empirically investigates the association between the size of accounting firm offices and corporate tax aggressiveness. We find that clients audited by large offices have lower levels of corporate tax aggressiveness. We also find that such a negative relation is less pronounced when an accounting firm office provides tax services or when the office possesses tax‐specific industry expertise,...
One of the most widespread claims in financial statement analysis is that liquidity ratios are useful for predicting failures. However, academic research has found surprisingly little empirical support for this claim. Using logistic regression splines, a non‐parametric method, this paper finds that the relation between the current ratio and failures differs significantly depending on the level of...