The research aims to determine the factors that explain auditor's decision to leave the audit profession. We employ a mixed approach of both qualitative and quantitative methods. A qualitative study is firstly performed using focus groups with the audit professionals to explore any new...

Throughout the 1990s, government reports such as the Competitive Tendering and Contracting Report (Industry Commission1996) and the Report of the Independent Commission to Review Public Sector Finances (McCarrey 1993), suggested that the contracting-out of government services would improve the...

Most studies focus on trade effects and organizational outcomes of international standards, neglecting the effect of standards on employees. Using a two-year matched firm-employee panel dataset, this paper finds that the application of standards improves work conditions in small and medium...