Purpose: The purpose of this paper is to examine the relationship between corporate governance and company performance and how a board’s ethical commitment can influence this relationship. Prior studies documented mixed evidence on the corporate governance and corporate performance...

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...

Purpose – The paper aims to explore the relationship between customer satisfaction and branch profitability within the UK retail‐banking sector. Design/methodology/approach – A survey is conducted within one UK bank, providing access to national customer survey data, and access to branch...

Purpose – The purpose of this paper is to investigate individual or personal factors contributing to individual auditor differences in acceptance of dysfunctional audit behaviour (DAB). Dysfunctional behaviour and staff turnover are associated with decreased audit quality, and is characterised...

Purpose – The obfuscation hypothesis suggests that under‐performing firms will tend to obscure the meaning of their corporate narratives by deliberately adopting a textual complexity, most readily apparent through poor readability and the use of unnecessarily difficult language. This paper...

Purpose – The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities. Design/methodology/approach – Survey methods were used to investigate the prominence of different factors, and any differences associated with...