This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive survey research was adopted using both...

This paper proposes a novel learning model on social networks that captures settings where individuals interact frequently on multiple, relatively short-lived topics. In this model, each period features a new draw of nature and multiple rounds in which information arrives, gets aggregated and...

Purpose: The purpose of this paper is to investigate the relationship between relational capital and supply chain collaboration (SCC) and how this relationship relates to innovation. The authors propose a theoretical framework to illustrate the effect of relational capital on three dimensions...