This study examines the factors that lead to issuing negative opinions on semiannual reports while issuing positive opinions in annual reports from the perspective of auditor-client relationships in listed companies in Taiwan. The empirical results show that the importance of the client is...

This study examines the qualifications and criteria required of public auditors to facilitate effective and objective auditing results. A questionnaire was developed and distributed to a representative sample of chief control departments in the Jordan Audit Bureau (AB) and financial managers and...

This paper aims to review CPAs’ responsibilities for fraud detection and reporting. It will first explore, through literature analysis and review of Taiwan regulation, the accounting professions’ changing stand toward CPAs’ responsibilities to detect and report fraud. In...

Many auditors use risk-based audit as a methodology that emphasizes assessing audit risk. A holistic perspective during strategic assessment encourages the auditor to focus on the big picture. They understand the industry and client business and determine the risk of material misstatement asan...

This paper examines the lagged association between training and financial performance of audit firms. Based on a panel data of 136 audit firms in Taiwan from 1992 to 1998, this paper constructs a year fixed effect regression model to test our hypotheses. Both partners’ and...

The purpose of this study is call for further academic conversations into how to recognize common sense leadership as it relates to the 21st century organization. This qualitative study was performed from July 29th through December 7th, 2010, which involved 26 participants from across the United...

This research explores the impact of gender on managerial styles, especially the strategic typology employed by hotel managers in Canada during economic stressful times. Miles and Snow’s strategic typology framework of defender, prospector, analyzer and reactor was employed and explored...

The purpose of this study is to gather information about the use of ICTs among SMEs by firm size and industry sector and to determine the factors, which are related to the development created by the effective and efficient use of ICTs. In order to study the wide range of ICTs, they are separated...

Diversity is an important concept in business and marketing and is utilized in campaigns to attract consumers. This study examines the level of diversity in print media that targets the niche market of gays and lesbians. Race and gender are examined to determine if, in fact, marketers are being...

The paper explores the impact of external and internal organizational changes on competence development needs of managers in Pakistan. The study examines internal and external developments in the business environment. It provides a detailed analysis of the impact of these change drivers on...