Purpose – The purpose of this paper is to investigate whether the existence of a professional oversight body and certain country‐specific education regulations in auditing are associated with a country's perceived level of corruption. Design/methodology/approach – Drawing on data from the...

Purpose Strategic revenue analysis is something that the authors have used in our consulting and classroom teaching for many years, yet has never been formally developed nor written about by researchers and practitioners. Design/methodology/approach The authors outline the seven-step process...

Individual fishery quotas (IFQs) are an increasingly prevalent form of fishery management around the world, with more than 170 species currently managed with IFQs. Yet, because of the difficulties in matching quota holdings with catches, many argue that IFQs are not appropriate for multispecies...