Purpose – The inability of public accounting practices to retain female auditors is of concern to the profession. The purpose of this paper is to examine the factors associated with the actual turnover decisions made by female auditors in the public accounting profession....

Purpose – Auditors' employment with their former audit clients has been an issue of concern to regulators and accounting bodies because of its perceived effect on auditor independence. Little prior research examines this issue and the results are mixed. This paper is motivated by the lack of...

Purpose – The purpose of this study is to examine empirically the organizational factors that are associated with the absence of fraud. Design/methodology/approach – Factor analysis using principal component extraction was first employed. Logistic regression was then performed to analyze the...

Purpose – Although the prior literature has examined gender in analysing the factors underlying departures from and career progression in public accounting practices, the inconclusive results that have been obtained and the evolution of the situation over time bring about opportunities for...

Purpose – This study aims to examine the potential factors influencing the hiring decisions of experienced auditors in public accounting practices in Hong Kong. Design/methodology/approach – Multinomial logistic regression is used to analyze the survey data, which is the first time such an...

Purpose – Perceived independence is one of the corner-stones in auditing theory. Despite prior research on auditor independence, the results are inconclusive. The lack of research in the Hong Kong auditing environment motivates this study, particularly following the Enron débâcle. The...

Purpose – The aim of this study is to examine the relations among organizational ethical climate, goal interdependence (cooperative vs competitive goals), and organizational and professional commitment among auditors in Asia. Design/methodology/approach – The authors conducted a field survey...

Applies a new strategy formulation instrument (named as the strategy formulation (SF) framework), which is geared for an Asian (Chinese) culture within the banking industry of Hong Kong. In particular, the focus will be on a case study of the ABC Bank. The ABC Bank remains one of the more...

As a territory of the UK (until 1 July 1997), Hong Kong followed the UK accounting and auditing standards quite closely, in most cases mirroring the requirements. However, there was a departure regarding the elimination of the statutory audit of small private companies in the UK in 1994, but...

The phenomenon of the majority of the companies listed in Hong Kong (HK) but incorporated overseas (OLCs) has caused a widespread concern among investors from all over the world as well as the policy makers in HK, the United Kingdom and China. However, no empirical study has attempted to find...