Recently, Korea has upgraded the luminance standard of classrooms and started to introduce the air-conditioning system in order to enhance pleasantness of the learning environment. In addition, as use of auxiliary equipment, such as TV, VTR and computer, is increasing and due to school meals,...

Purpose: Possible asymmetric treatment among family members has long been neglected in the field of family firm research. To fill this gap, the purpose of this study is to shed light on the heterogeneity of treatment of family members in family firms by proposing factors that influence the...

Purpose: This paper aims to examine the merit of an indirect payment system for audit fees, a system where an intermediary collects fees from the auditee and then pays this audit fee to the auditor. Design/methodology/approach: Big 4 auditors and professional analysts in South Korea...