More examples. 1  She rubbed sun lotion over her entire body. 2  With the back of his hand, he rubbed the stubble on his chin. 3  He rubbed his hand despairingly over his face.  The strap had rubbed against his skin and caused 1  irritation. The shoe had rubbed a raw place on her heel.
We argue that cross-country differences in accounting quality are likely to remain following IFRS adoption because accounting quality is a function of the firm's overall institutional setting, including the legal and political system of the country in which the firm resides.
(PACE dates updated 27 July 2017 - PACE dates for Fall 2017 are located in the column to the right.) PACE is the Principles of Accounting Competency Examination which all students enrolling in Intermediate Accounting I (ACC 325) must pass with a score of 75 percent or greater. PACE is designed to allow students to understand their level of preparedness for upper-level accounting work.