This study addresses the pervasive issue of distrust in audit results, a concern frequently observed in professional practice and corroborated by existing literature. The immediate objective of this research is to identify the underlying causes of this distrust and to propose practical...

This paper addresses aspects of logistics quality management system documentation development and suggests models for quality management system documentation development, documentation hierarchical systems and authorization approval. It also identifies logistic processes and a responsibilities...

This paper investigates the effect of organizational capital, typified by various management practices within a firm, on the cost of external debt financing. Using a sample of medium-sized manufacturing firms in the U.S., we find that better management practices enhance a firm's external...

Objective – The hotel Industry in the United Arab Emirates (UAE), particularly in Abu Dhabi, is characterized by many luxury hotels (chains) and affordable accommodations. This study seeks to understand the service quality provided by such hotels by gauging hotel guests perceptions and...

In this paper, we highlight the strategic role of the board of directors (BOD) in business excellence and its link with firm value. We empirically investigate the relationship between the composition of the BOD and the winning of a Malcolm Baldrige National Quality Award (MBNQA) or a local award...

This paper studies whether and how Big-4 firms provide higher quality audits than non-Big-4 firms. Specifically, we first examine a Big-4 effect and then explore three sources of the Big-4 effect. To test the Big-4 effect, we use a unique dataset of individual audit partners for a large sample...