Purpose The purpose of this paper is to examine the direct and interactive effects of audit service quality and audit market concentration on performance of public accounting firms in Taiwan. Design/methodology/approach Empirical data of this study come from registered public accounting firms in...

This study models competition in local deposit markets between for‐profit and not‐for‐profit financial institutions. For‐profit retail banks may offer a superior bundle of financial services, but not‐for‐profit (occupational) credit unions enjoy subsidies from their sponsors (and...

Purpose – The purpose of this paper is to explore the unclear relationship between industry structure and open innovation. Design/methodology/approach – The focus of the study is on firms that received external help to develop their products or that helped third parties in developing their...

Purpose – The purpose of this paper is to investigate whether the level of market concentration in Sri Lanka's banking sector is positively associated with bank‐specific interest spreads after controlling for other bank‐specific and exogenous influences. Design/methodology/approach – A...