Proposes that due to the worsening business environment in Taiwan in the 1980s many manufacturing enterprises, the majority being labour‐intensive small and medium‐sized enterprises (SMEs), were moving out to other developing countries. Explores how owner managers in the Taiwanese Electronic...

Purpose – The purpose of the paper is to test the use of artificial neural networks (ANNs) as a tool in fraud detection. Design/methodology/approach – Following a review of the relevant literature on fraud detection by auditors, the authors developed a questionnaire which they distributed to...

An analysis of the environments of leading manufacturing firms operating in the United States and in Australia produced a series of hypothesized differences in the strategies, organization structures, and market environments of firms in the two countries. Parallel hypotheses about differences...

Purpose – The purpose of the paper is to test the use of artificial neural networks (ANNs) as a tool in fraud detection. Design/methodology/approach – Following a review of the relevant literature on fraud detection by auditors, the authors developed a questionnaire which they distributed to...