...Linde Kerckhofs; Kris Hardies; Marie-Laure Vandenhaute; Stefanie Ceustermans SYNOPSIS We investigate whether personality traits affect graduate business students' decisions to start their career (1) in the accounting profession, and (2) at a Big 4 accounting firm. Survey data (n = 348) show...

...Paul J. Coram; Matthew J. Robinson SYNOPSIS This study investigates the structure of profit-sharing schemes and performance incentives within accounting firms. Accounting firms have a strong historical tradition of professionalism but they are also commercial entities. In particular, the audit...