Prinzipien sollen seit jeher die charakteristischen Züge und das Wirken der "modernen" Genossenschaften festlegen sowie deren Eigenart in die Zukunft tragen. Auf längere Sicht kann eine veränderte Anwendung selbst der Kernelemente eines genossenschaftlichen Wertesystems erforderlich werden....

The paper deals with the elements of business ethics and social responsibility, as important factors for improving the corporate image of the organizations, and thus achieving a competitive advantage on the market. The competitiveness and development of the organization in conditions of more and...

The possession of intangible assets has long been assumed as the major driver of international expansion and the factor that gives rise for the multinational company. The growth trajectory of South Africa banks does not conform with this theoretical prediction. In spite of the evident possession...

Because of the increasing importance of effective and productive management of public organizations, budgetary slack is started to be seen as an important problem for public organizations. In order to contribute the solution of this problem, the current study investigates the effects of...

In a globalized audit environment, regulators and researchers have expressed concerns about inconsistent audit quality across nations, with a particular emphasis on Chinese audit quality. Prior research suggests Chinese audit quality may be lower than U.S. audit quality due to a weaker...

This study examines whether auditors incorporate their clients’ corporate culture into audit pricing. We construct a measure of corporate collaboration culture using textual analysis of public firms’ 10-K reports. We find that firms with more collaboration culture pay lower audit fees. We...

Large accounting firms invest considerable resources into employee talent, yet we know little about whether, and when, such policies affect audit outcomes. Economic theory predicts policies that alter firm culture may be more impactful to organizational performance. Therefore, I investigate...

This study explores the effect of employee organizational identity on developing effective compensation contracts to improve organizational performance. We adopt the economic identity theory to mathematically model and test this model using data from a Japanese listed firm that uses an...

This study aims to present the conditions under which the manager should use effort standards in addition to performance evaluations for management control (MC). Due to COVID-19, remote work has recently been encouraged worldwide; however, it may reduce organizational members’ sense of belonging...

Mission statements (MSs) are one of the most widespread managerial practices. However, a deeper understanding of the relationship between MS's characteristics and firms' financial performance is still necessary. The vast majority of the research on this topic has been performed on companies of...