Purpose – The purpose of this paper is to argue that corruption is inherently unmeasurable. Measures of corruption produced by different sources are highly unsatisfactory. Useful measures may be possible for specific purposes in limited contexts. Reasons why highly unsatisfactory measures are...

Purpose – The purpose of this paper is to carry out a literature review of the quantitative studies that have analyzed the impact of green management on financial performance. Design/methodology/approach – An examination of the literature was undertaken to review the quantitative studies...

Purpose – The purpose of this paper is to argue that corruption is inherently unmeasurable. Measures of corruption produced by different sources are highly unsatisfactory. Useful measures may be possible for specific purposes in limited contexts. Reasons why highly unsatisfactory measures are...

Based on the valence model of expectancy theory and the Cornell model of job satisfaction, this field study investigated the relationship between reward contingency, unemployment, pay satisfaction, job satisfaction, and functional turnover. The latter of which separates turnover into four...

This paper proposes a new way of decomposing net present values and net final values in periodic shares. Such a decomposition generates a new notion of residual income, radically different from the classical one available in the financial and accounting literature. While the standard residual...

Purpose – The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline. Design/methodology/approach – The approach takes the form...

Purpose – This study aims to investigate the relative efficiency pattern of Jordanian banks during the period between 1998 and 2004. Design/methodology/approach – The deterministic data envelopment analysis (DEA) as a quantitative approach was used to obtain the efficiency of individual...

Purpose – The aim of this paper is to stimulate a reflection on some issues concerning the measurement of the magnitude of money laundering. Design/methodology/approach – A survey of various research works devoted to the measurement of the volume of laundered funds is presented. Focussing...