Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand,...

Purpose – Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity-based costing (ABC) as an...

Examines the activities of a regional bank in Australia and follows Hart and Smith examining customer profitability and Ramsay and Smith examining customer channel preferences. Examines the customer database to identify those at risk of leaving; specifically this study looks at the retention of...

Flexible organisations are widely perceived to be essential in sustaining competitive advantage in an uncertain world, where innovation is explosive and coming from unexpected directions, where consumer preferences change rapidly and where global competition is increasingly the rule. Empowered...

Sullivan suggests that the alternative audit approaches adopted by accounting firms be expressed in terms of “structure” and “judgement”, with a division provided by the degree to which auditor judgement is replaced by structured quantitative algorithms. Cushing and Loebbecke attempt to...

The increased use of the Internet has suggested that there may be many advantages to both suppliers and consumers in using e‐commerce in a Web‐based environment. However, numerous concerns and disadvantages have also been expressed, mainly in the academic literature. The importance placed on...

There can be few personnel techniques so lowly regarded as the recruitment interview. Yet we persevere with the use of the technique despite the overwhelming evidence of its deficiencies. The accountancy and auditing professions are as guilty as most in this regard, and suffer from rates of...

Accounting information is essentially multivariate and the relationships among variables may be difficult to establish. Differing multivariate information presentation methods may impact on the quality of the decisions made by users. Existing studies in this area have given scant attention to...

Purpose – Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception of the relative importance of red flags in Malaysia, particularly in the Klang Valley area....

Purpose – Drawing on variables cited in the turnaround literature, this study aims to explore whether information contained within annual reports is useful in distinguishing between distressed companies that enact a turnaround and those that fail. Design/methodology/approach – This study...