Purpose Independent audit oversight is a prerequisite for restoring public confidence in financial reporting and auditing after the past accounting scandals and the financial crisis. By analysing and comparing the independence of the audit oversight boards of 27 European Member States and the...

Purpose – The purpose of this paper is to summarize the effect that the passage of the Sarbanes–Oxley Act of 2002 (SOX) by the US Congress had on audit research. More specifically, the paper compares the nature of research about auditing conducted before the Act’s passage to the nature of...

Purpose – This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France and Canada. Design/methodology/approach – Using publicly...

Purpose This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market. Design/methodology/approach The research is based on in-depth, semistructured interviews with partners of the...

Purpose The purpose of this paper is to provide a comprehensive review of the literature that links auditor’s industry specialization (AIS) and audit fees (AFs) in order to clarify the puzzle of published results and provide overall conclusions that would help in future research....

Purpose – The purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental matters in financial reports. Design/methodology/approach – This is a qualitative study. The views of 27...

Explores the reliability of Webster’s (1990) instrument for measuring the marketing culture of an organization. Uses data from 1,400 western Australian employees of a large public sector service organisation to create a detailed analysis of Webster’s six dimensions, service quality,...

Purpose – By applying Kano model, this study attempts to investigate the categorization of home delivery quality elements derived from service convenience model and their impact on customer satisfaction. Design/methodology/approach – In this paper, the research framework and hypotheses are...

Purpose – The aim of this study is to develop and empirically test an integrated model incorporating the antecedents and consequences of service quality in a higher education context. Design/methodology/approach – This research employed both qualitative and quantitative research methods. The...