European Commission (EC 2011) has recently suggested joint audit - broadly defined as an audit where two independent auditors are jointly liable for the audit report - as a way a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by enlarging the...

We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and conclude that the accounting framework is...

This paper introduces a methodology whose aim is to evaluate how the quality of a freight distribution service with time windows, which operates on a given road network to satisfy a number of requests, affects the total cost of the distribution service . The result of a service quality setting,...

The increasing importance of relational marketing in the service sector as underlined by several authors and particularly by Berry (1983) culminates in a new marketing orientation toward internal marketing, even suggesting a significant impact of the latter on service quality perception. Several...

In order to improve the quality of service co-production, both academics and managers have pointed out the pivotal role of front-line employees (FLEs) in improving the service experience. Few studies, however, have simultaneously examined the quality perceptions of each group. Do FLEs perceive...

The combined pressures of desintermediation, deregulation, and industrial restructuring have helped to redefine the nature and importance of bank-client relationships (Schell, 1996). Directors or treasurers of companies often recognize that their relationship is with the bank account manager,...

The quality process is a fashionable concept in public transport. Operators try to improve service quality and customer satisfaction, while public authorities impose the implementation of new quality processes in franchise contracts. EFQM differs from other quality models because of its global...