Although there has been significant interest among researchers in audit-quality-threatening behaviours (QTBs), the decision process through which staff auditors engage in those behaviours has received relatively little attention. It seems likely that the ethical intensity of the behaviours...

Purpose – The aim of this exploratory research is to compare three sectors of the auditing profession – internal auditors, external auditors from larger international firms, and external auditors from smaller/regional firms – in regard to the influence of situational context on their...

Revenue management (RM) uses differential pricing and other techniques to manage customer demand for a company's products and services. It judiciously trades off yield and spoilage, and brings rational approaches to pricing for goods and services with a limited shelf life. Because many types of...

The determination of annual depreciation charges is important in several management contexts. A major context is the determination of book value and net income (and the associated rate of return on investment). This is important for all firms, but especially for those in regulated industries due...

Purpose – The purpose of this paper is to provide an in‐depth analysis of a major fraud case in a local government setting, specifically a public school district, as a guide to managers and overseers of such organizations and as an instructional resource. Fraud cases outside the corporate...