The major thrust of this study is to identify factors that contribute to turnover of black accountants in public accounting and to identify the factors that lead to the success or failure of black accountants. This research was limited to the eight largest national public accounting firms in the United States (the Big Eight). Open-ended questions about the reasons for (1) turnover of black accountants in public accounting firms, (2) success of black accountants in public accounting firms, and (3) failure of black accountants in public accounting firms were presented to three groups of respondents. The population includes (1) personnel managers and supervising personnel in Big Eight firms, (2) black accountants who are either presently or were previously employed by Big Eight firms, and (3) accounting faculty members at predominantly black institutions.

Audit Quality is the most important factor to a public accounting firm. The financial crisis of lots of companies shows that the audit quality of public accounting firms has problems. The audit decision-making process in the Big 5 and other middle size accounting firms has been structured, but there are short of discussing to understand the behavior of auditor in public accounting firms. The existing literature suggests that fairness can provide a reasonable explanation for employees¡¦ satisfaction and job performance, but the answer of what can improve the perception of justice is not clear. The emphasis on this research is the effect of justice perception by leadership style and communication in the accounting firm. According to the questionnaire and regression analysis this research found when the degree of leadership style is high, the degree of the perception of justice will be higher. And the communication situation has positive effect on the perception of justice. Not all of the interaction effects on the perception of justice are positive and signature. The result of this research suggests that the leader in the public accounting firms can change their behavior and the information quality and quantity to improve the justice perception of employee.

It is the purpose of this study to examine the underlying nature of the relative risk associated with an audit engagement.

Tax planning is a core service provided by tax practices of public accounting firms. Performing this service well is important to the firms, their clients and the tax professionals involved. This study experimentally examines the effects of supervisory advice on the judgment of tax professionals performing tax planning tasks of different complexity, in the presence of the tax contextual features of accountability and time pressure, and finds that such advice is not necessarily helpful to performance. The advice, task complexity and accountability literatures are used in framing arguments and developing hypotheses, which propose that the timing of advice and the complexity of the task interact, so that advice is not necessarily beneficial. The study also draws on the behavioral tax, audit and accounting literatures. Discussions with senior tax practitioners indicate that supervisory advice is usually given to tax professionals before they commence tax planning tasks. The results of this study support the hypotheses and demonstrate that this practice of giving advice may not improve performance in a tax planning task and may even be detrimental. First, the results indicate that the giving of advice by a supervisor should be conditional on task complexity. Supervisory advice is beneficial for a higher-complexity task but detrimental to a lower-complexity task. Second, the timing of when any advice is provided is important. Although advice is beneficial for the higher-complexity task, the results indicate that when advice is given before the tax professional commences the task it interferes with the processing of information and insightful judgments. The giving of advice after the tax professional has thought through the task and prepared a tentative solution results in better performance for this more complex task. / Accounting

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