Table of contents
Are boards and institutional investors active monitors? Evidence from CEO dismissal
Annita Florou, Peter PopeThe purpose of this paper is to investigate how the turnover‐performance relation depends on the proportion of outside directors and institutional ownership concentration and to…
Japanese culture and budgeting: A review of the literature and a limited pilot study to illustrate the research agenda
Cassandra Seow‐Ling Yee, Setsuo Otsuka, Kieran James, Jenny Kwai‐Sim LeungThe purpose of this paper is to discuss the impact that Japanese culture has on the budgeting process, using insights gained from the literature and from a single company…
Diffusion of innovation and business size: a longitudinal study of PACIA
Davood Askarany, Malcolm SmithSize is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between…
An empirical comparison of non‐Big 4 and Big 4 auditors' perceptions of auditor independence
Philip LawPerceived independence is one of the corner‐stones in auditing theory. Despite prior research on auditor independence, the results are inconclusive. The lack of research in the…
Changes in the importance of topics in auditing education: 2000‐2005
Jack ArmitageThe auditing educational process needs to be reevaluated in light of changing conditions so that it can adequately prepare students to function in the current environment…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou