Purpose The purpose of this study is to investigate the relationship between culture control, capability and creative industries’ performance. Capability which is used in this study is organizational creativity and innovation. Design/methodology/approach This study uses the owner and the...

Purpose This study investigates the alternative study load measures (dichotomous full-time/part-time classification and the number of units enrolled) and their association to student performance by using student data from a final year accounting unit in a large Australian university....

Purpose The purpose of this exploratory study is to investigate the generic skills developed during the undergraduate degree from the perspectives of final year undergraduates and graduate employers. Design/methodology/approach The list of generic skills tested in this study was contextualised...

Purpose The recent significant economic growth and development in Cambodia has created a growing demand for qualified and professional accountants. Despite such demand, there are still inadequate number of students enrolling in accounting major, which lefts the National Accounting Council (NAC),...

Purpose The purpose of this paper is to conduct an investigation into the relationship between a firm’s corporate governance mechanisms (audit committee composition and operation, block shareholder, CEO duality, financial state, ownership dominance, political connection, share price, and...

Purpose: Product market competition may have various impacts on audit fees. On the one hand, according to the agency theory, product market competition can mitigate agency problems between management and shareholders. For clients with higher product market competition, auditors will lower the...

Purpose: This paper aims to exploit the varying level of responses to the carbon disclosure project (CDP) to assess the economic consequences of carbon emission disclosure by disclosure level. Economic theory suggests that increased disclosures by a firm should lower the information asymmetry...

Purpose – The purpose of this paper is to examine if the enactment of Sarbanes-Oxley (SOX) resulted in lower risk premium and return volatility in the US stock markets. The paper examines the two components of excess return (total risk premium) separately: the amount of volatility (risk) and...

Purpose This study conducts an empirical examination of auditors’ interpretation of selected key uncertainty expressions, namely virtually certain, probable and unlikely, included in accounting standards. Design/methodology/approach This paper adopts a survey research method to examine the...

Content digitalization brings products with homogeneous content but in different formats (digital format and physical format) together. Recently retailers in the online book industry started bundling programs such as Amazon Matchbook, giving print book buyers a free or deeply discounted e-book...