This is a comparative study of the career drivers of accounting students in Singapore, Australia and the Hong Kong Special Administrative Region (HKSAR). The study examines the motivational factors that steer accounting students into choosing accounting as a programme of study in their respective countries. Comparative analyses are performed to examine the importance of each career driver, taking into consideration gender and country/institutional variables. The results indicate significant differences between male and female students with respect to the importance of the following career drivers: search for meaning, security, material rewards and creativity. Significant differences are also found among countries/institutions and the importance of career drivers such as expertise, status, security, affiliation and creativity. The study concludes with a discussion of the implications of the findings for both the profession and academic educators as well as suggestions for future research.

90 practicing auditors were given identical sets of financial statements except for the amount of contingent liability which was varied independently over three amounts of $50,000, $500,000, and $1 million Based on this information, they were to indicate on a 7-point rating scale anchored by 1 (little likelihood) to 7 (great likelihood), their likelihood of issuing an unqualified, i.e., clean, report. 65 useable responses were received. In accordance with the theory of tolerance for ambiguity, it was hypothesized that auditors who were rated on the MacDonald AT-20 scale as being intolerant of ambiguity would have less preference for an unqualified audit report at higher amounts of contingent liability than auditors who were rated as being tolerant of ambiguity. A between-subjects analysis of variance showed that the auditors' tolerance for ambiguity interacted with different amounts of contingent liability to affect the likelihood of their issuing an unqualified report. Implications in terms of auditors' avoidance of litigation by the client are also discussed.

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Manganese-molybdenum-diethyldithiocarbamate [MnMoO (Et dtc) (H O)] +Et dtc"diethyldithiocarbamate, complex has exhibited reversible photogalvanic behaviour in aqueous dimethylformamide medium when studied in a Honda cell. The photogalvanic behaviour has been further investigated by varying the pH, temperature and photosensitizers. UV, visible and sunlight were used as the radiation sources. A maximum potential of 345 mV was obtained at 80°C in visible light. The system was found to be reversible for several cycles. A photoelectrochemical cell was constructed by coupling a charged nickel electrode with the complex electrode which incorporates the experimental compound in acetylene black on a nickel substrate. A maximum potential of 1)08 V with 80 A current was obtained when irradiated with tungsten lamp.