Notes: Differences between Australian and international students significant at *1 per cent
( p , 0.01), * *5 per cent ( p , 0.05), * * *10 per cent ( p , 0.10); items marked with an w on all tables
have been reversed keyed, which means that the higher the score the less the respondents agree with
the negative statement and hence the more positive their attitude towards accounting so that the higher the score the lower level of agreement with the negative statement,
hence the more positive the attitude.