Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both IAS and Taiwan SFAS allowed companies to reclassifyʺ...

Fraudulent financial reporting is a matter of great social and economic concern. Managers may distort financial statements so as to present their companies more favorably to investors or creditors. On the other hand, auditors are the ones who are expected to identify fraudulent financial...

Although researches have extensively studied the relationship between audit quality and financial reporting, little has been said about the consequences to auditors of financial reporting failure in terms of impairment of the audit information role. Based in Taiwan’s unique setting, we...

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...

The paper examines the corporate governance mechanism of the control model (or insider control system) by looking at both the motivation for management to deviate from following their principal's wishes and whether the supervising body, the board of directors would correct them. Some...

This paper focuses on the issue of knowledge transfer, an important area in knowledge management. The aim of the paper is to identify the people management practices that will be most effective in fostering knowledge sharing. We begin with a theorical analysis to identify the practices that...

This study elaborates a proposal of the main reasons and risks at Information Systems Outsourcing. We try also to evaluate these reasons and risks in the case of the largest Spanish firms and to analyse their temporary evolution. To achieve this objective a questionnaire has been carried out...

In this study theorizes and researches empirically on an advanced frame of analysis of the capabilities formative processes and his formative complementarity degree, like point of split for an efficient management of the organizational capabilities. The results on 136 Spanish high technology...

The present study examines the impact of organizational justice on the three dimensions of work alienation identified by Seeman (1959), i.e., powerlessness, meaninglessness and selfestrangement. It is argued that the three common types of organizational justice (i.e., procedural, distributive,...

This study analyses the readiness of multinational enterprises to export their human resource management (HRM) system to their subsidiaries abroad, depending on the perceived quality of the system and the differences in the cultural contexts of the headquarters and subsidiaries. Using a...