We revisit the notion of audit quality and investigate how audit quality is related to auditor size and the structure of the auditing industry. We discuss a model of audit firm competition where both audit quality and audit firm size are endogenous. Based on this model, we predict how certain...

This research paper discusses and analyzes the components of the cost of quality (namely the cost of good quality and the cost of poor quality), their impacts on business execution and the company's bottom line (i.e. profits) and suggests strategies to minimize the cost of poor quality

Creation of empirical knowledge in economics has taken a dramatic turn in the past few decades. One feature of the new research landscape is the nature and extent to which scholars generate data. Today, in nearly every field the experimental approach plays an increasingly crucial role in testing...

One of the challenges for international companies is to manage multicultural environments effectively. Cultural intelligence (CQ) is a soft skill required of the leaders of organizations working in cross-cultural contexts to be able to communicate effectively in such environments. On the other...

This study aims to examine the determinants of performance-based budgeting (PBB) implementation in higher education institutions (HEIs) in Indonesia and also its impact on HEI quality. The research was conducted in Indonesian private HEIs. Utilising online and direct survey techniques, 153 sets...

The study sought to determine the effects of Business Process Outsourcing (BPO) on service quality of catering services in the tertiary education industry. Specifically, the outcome variables were food quality, service quality, and the quality of ambience. A statistically determined sample size...

This study is to investigate whether the village financial system (Siskeudes) can realize governance. This test was carried out using the success model of the DeLone and McLean system. The success model consists of the dimensions of system quality, information quality and service quality,...

External pressures, like political, economic and technological factors, as well as competition at labour and education markets have challenged higher education institutions to reconsider their organizational structures and internal management approach to provide better quality education, to...