The growing competition in the market, higher customer demands and globalisation forces the business service providers to improve their services much faster. Nowadays, it is not enough to provide good quality it is more important to delight the customers and to deliver more than they expect....

Service quality has been a topic of extensive inquiry for decades that has emerged in form of self-service which has profound effects on the way customers interact with firms to create positive service outcomes i.e., customer convenience, security, and behavioral intentions. This study focuses...

Prüfungshonorare stellen für Unternehmen Kosten dar. Daher ist es für die Unternehmen von großem Interesse, welche Faktoren diese Honorare beeinflussen. Um die Determinanten für deutsche börsennotierte Medienunternehmen zu ermitteln, wird eine empirische lineare Regressionsanalyse...

We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in the amount of funding they seek. The model...

Using a variance decomposition approach, we examine the importance of accounting information - in particular the cash flow and accruals components of earnings - in explaining the variation in UK company stock returns. We extend prior research by analysing whether auditor quality moderates the...

This study examines the effects of a joint audit on auditor's report consensus and accuracy. We investigate whether a joint audit, particularly the report issued, improves an audit's quality. We measure the audit's quality using the degree of auditor consensus in the auditor's report. We also...

Sales associates need emotional intelligence (EI) in dealing with job stress and perceived job satisfaction. So far, there has been no research that explains the effect of job stress on job satisfaction with EI as a mediating variable in the sales associate profession. This study examines EI's...

The article sets out to explore how conflicting institutional logics of support organizations influence their value creation. Value creation undertaken by support organizations does not directly reflect their missions. Even though one can generalize that all support organizations should adjust...

Non-audit services provided by auditors to their audit clients continue to be a controversial issue around the world. While research evidence has not usually shown that auditors lose their independence when providing non-audit services, the risk that they could do so is still a concern to...