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Abstract:This paper examines the factors which influence high calibre students in their choice of a professional discipline of study. Using a questionnaire approach students were requested to determine the relative importance of eleven factors in their choice of discipline of study. Results showed that accountancy students appeared most concerned with job satisfaction, earnings potential, availability of employment, aptitude for subject and years of formal education, and to have a different, and more distinctive, profile than that of other students. These results may have important implications for recruitment into the profession.

PurposeThe quality of the opinion provided by audit firms is an important determinant of their long‐term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of dysfunctional audit behaviours and audit quality reduction behaviours, actions taken by an auditor during engagement that reduce evidence‐gathering effectiveness.Design/methodology/approachThe paper is based on a survey of 244 auditors working in small/medium and big audit firms in Malaysia.FindingsThe paper identifies key variables leading to dysfunctional audit behaviour.Research limitations/implicationsThe paper is subject to the normal limitations associated with survey research.Practical implicationsThe paper provides basic empirical evidence of a potentially serious risk of dysfunctional behaviours that may impair audit quality.Originality/valueThe paper provides empirical evidence to address the concerns of the Malaysian regulatory authorities regarding audit quality.

This study extends previous audit judgment research by considering two aspects of the richness and complexity of the auditing domain, namely, the diagnostic nature of audit tasks, and the multi-person setting of audit judgment/decision making.No previous study has

A field experiment was carried out to evaluate the effect of irrigation regimes and nitrogen levels on the growth and yield of wheat cv. Kanchan (Triticum aestivumL.). The experiment includes two factors such as four irrigation regimes and four nitrogen levels. Three farmer’s fields were selected for experimentation as replication. Yield and yield contributing factors were significantly affected by irrigation regimes and different doses of nitrogen. Maximum grain yield of 2.27 t ha−1by the application of 200 mm irrigation treatment. Interaction between 200 mm irrigation and 120 kg N ha−1was the best combination treatment.