This pitch research letter (PRL) applies the pitch template developed by Faff (2015) to an academic project on customer loyalty and customer participation in the service recovery process in the hotel industry of Pakistan. The pitch template helped the pitchers to identify the core elements that...

This pitch research letter (PRL) applies the pitch template developed by Faff (2015, 2017) to an academic project on the impact of behavioral factors towards the adoption of mobile learning among higher education students in public and private universities of Pakistan. This template is helpful...

All companies admit in their codes of conduct that conflicts of interest (CIs) are a threat to their efficiency, integrity and reputation. Except for insider trading, definitions of CIs are strictly particular to each business and publicly expressed through their codes of ethics. I propose an...

Using data from private Polish Small and Medium-sized Entities (SMEs) for 2003-2013, I investigate in this paper the influence of bank borrowing on their book-tax conformity and accounting practices. In order to verify the importance of the link between tax law and the accounts of private firms,...

The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor's responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or...

This paper empirically investigates the effects of both firm and audit -specific factors on the timeliness of financial reporting practices of firms listed on Borsa Istanbul using panel data methodology. This study employs a data set containing annual data from 150 non-financial Turkish listed...

The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders including regulators, investors and preparers. This paper examines the perceptions of Libyan Commercial Banks'...

Small and medium-sized enterprises (SMEs) are an important part of each economy all around the world. However, little is known about the taxonomy of both traditional and modern management accounting practices (MAPs) used by SMEs in the process of decision making. In order to address this gap in...

This paper critically examines the potential movement from accounting of war to accounting of peace. The 20th century capitalist economy developed in the war, and also stimulated the war. In contradiction with the current state of facts, some economists such as Vandana Shiva promote the idea of...

Academic literature can be wordy and hard to understand. This letter discusses the application of the "pitching research" template by Faff (2015, 2016) as a useful tool to help PhD students in understanding the literature – and particularly the "key" papers – that they read for their...