The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of...

Owing to the sharp refocus among Taiwanese companies away from a product-centric approach towards a customer-centric approach, many companies have invested heavily in customer relationship management (CRM) systems. The purpose of this paper is to investigate whether such an investment generates...

The primary purpose of this paper is to investigate and ascertain the effects of integrative motivation on the willingness to participate in boycott activities. This paper uses a mail survey to examine the relationships among six constructs in a boycotting issue context, in order to explore...

This study examines the level of changes in management accounting practices (MAP) in Malaysian manufacturing companies and investigates the factors determining the change in management accounting and control systems (MACS). The data are collected using a mailed questionnaire survey to...

An increasing number of organisations in developing countries are implementing management accounting innovations in order to generate improvements in accounting practices, which would ultimately impact on financial performance. The study focuses on the implementation of one such innovation (TQM)...

A number of authors have suggested that macroeconomic factors impact significantly on the incidence of financial distress, and subsequently on corporate failure. However, macroeconomic factors rarely, if ever, appear as variables in predictive models seeking to identify distress and failure; the...