Purpose – International Financial Reporting Standards (IFRS) has been criticized for its potential for diverse interpretation. This study examines whether auditors make similar decisions (consensus) on ambiguous accounting transactions.Design/methodology/approach – This paper conducts an...

This study addresses factors that affect the outcomes of adaptive reuse of empty religious buildings and schools in the United States. Literature-driven observable factors expected to have an impact on project outcomes include both supply side and demand side factors (building characteristics,...

Korean market regulator designates external auditors for certain companies that have strong incentives to manage their earnings or that require strict external audits (the auditor designation system, ADS). The ADS offers an interesting research setting for examining the effects of transferring...

In an increasingly global investment climate, mobile capital interested in residential investment generally seeks the highest return on invested capital (cap rate). However, we observe a very large range in these values. Systematic differences may be explained by tax rates, demographics,...

In information and service products such as open source software, increasing returns occur on the production or supply side, as well as network externalities on the demand side. For open source software, the social community element needs to be integrated with the framework of increasing...

Suggests another dimension of research in, and application of, knowledge management. This theoretical paper adopts a conceptual, multi-disciplinary approach. First, knowledge can be stored and transmitted via institutions. Second, knowledge "subnetworks" or smaller groupings within larger...

The traditional concept of the global triad, which dominates international business, does not incorporate emerging market economies. This paper introduces a different triad based on global corporate governance that includes the Anglo-Saxon, Communitarian, and ‘emerging' business systems. The...

This paper posits that differences in corporate governance structure partly result from differences in institutional arrangements linked to business systems. We developed a new international triad of business systems: the Anglo-American, the Communitarian and the Emerging system, building on the...