This research aims to specify critical urban sustainability issues by mining unstructured text data derived from the C40 city datasets of the Carbon Disclosure Project. The current study identifies underlying topical issues exhibited by text corpora, enables creation of smarter data...

This research examines firm need determinants of Management Advisory Service (MAS) acquisition from the incumbent auditor. Prior research has examined the effects of industry, exchange membership, auditor specialization as a provider of MAS services, and selected agency variables on MAS...

The issue of auditor judgment prowess and resultant decision-making success has been an important topic in the behavioral auditing area for many years and has generated a voluminous research literature. However, relatively little literature exists on how differences in individual group member...

This study explores the relationship between audit partner and firm industry specialization and board of director independence on the one hand and the decision by Taiwanese firms to take advantage of IFRS flexibility concerning reporting interest income and expense, and dividends received in the...

In view of the failure of high-profile companies such as Circuit City and Linens n Things, Financial distress or bankruptcy prediction of retail and other firms has generated much interest recently. Recent economic conditions have led to predictions of a wave of retail bankruptcies (e.g.,...

Purpose – Prior literature provides clear evidence that the judgments of experts differ from those of non-experts. For example, Smith and Kida concluded that the extent of common biases that they investigated often are reduced when experts perform job related tasks as compared to students. The...

The public accounting sector of the accounting profession has long been very concerned with the problem of employee recruitment and retention. As early as the 1970’s, the then Big 8 firms funded extensive studies of the determinants of employee turnover. The problem is no less real today....

The purpose of this paper is to develop a comprehensive theory as to why academic research in accounting is said not to help practice. The authors (1) present a comprehensive literature review in the academic/practitioner gap arena, and (2) develop a theoretical background for it. Further, they...