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Shirono, Kazuko - 2009

This paper examines the role of Japan against that of China in the exchange rate regime in East Asia in light of … generate higher average welfare gains for East Asian countries than currency unions with Japan or the United States. Overall …, Japan does not appear to be a dominant player in forming a currency union in East Asia, and this trend is likely to continue …

Persistent link: https://www.econbiz.de/10012677698

Formal control of the Japanese multinational companies to their subsidiaries in the UK

Kranias, Dimitrios S. - In: Managerial Auditing Journal 16 (2001) 5, pp. 297-306

This paper deals with the patterns of relationship that develop among the parent companies in Japan and their overseas …

Persistent link: https://www.econbiz.de/10014928682

Is standard costing obsolete? Empirical evidence from Malaysia

Sulaiman, Maliah; Nazli Nik Ahmad, Nik; Mohd Alwi, Norhayati - In: Managerial Auditing Journal 20 (2005) 2, pp. 109-124

Purpose – Many authors have predicted that the shorter product life cycles, advanced manufacturing technologies, decreasing emphasis on labour in the production process, and global competition may lead to the demise of standard costing. This exploratory study aims to provide empirical evidence...

Persistent link: https://www.econbiz.de/10014928925

A multivariate analysis of the determinants of auditors' opinions on Asian banks

Gaganis, Chrysovalantis; Pasiouras, Fotios - In: Managerial Auditing Journal 22 (2007) 3, pp. 268-287

Purpose – Prior studies on the determinants of audit reports focus on non‐financial sectors. In contrast, the present study seeks to examine the determinants of auditors' opinion in the banking industry, using a sample of banks drawn from nine Asian countries over the period 1995‐2004....

Persistent link: https://www.econbiz.de/10014929061

Japanese culture and budgeting

Seow‐Ling Yee, Cassandra; Otsuka, Setsuo; James, Kieran; … - In: Managerial Auditing Journal 23 (2008) 9, pp. 873-899

Purpose – The purpose of this paper is to discuss the impact that Japanese culture has on the budgeting process, using insights gained from the literature and from a single company small‐sample pilot study. It provides a research agenda which links specific aspects of Japanese culture to...

Persistent link: https://www.econbiz.de/10014929140

Earnings management and the performance of seasoned private equity placements

He, Daoping (Steven); Yang, David C.; Guan, Liming - In: Managerial Auditing Journal 25 (2010) 6, pp. 569-590

Purpose – The purpose of this paper is to examine whether Japanese private placement issuers manipulate their earnings around the time of issuance and the relationship between earnings management and the post‐issue stock underperformance. Design/methodology/approach – Cross‐sectional...

Persistent link: https://www.econbiz.de/10014929217

Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions

De Martinis, Michael; Fukukawa, Hironori; Mock, Theodore J. - In: Managerial Auditing Journal 26 (2011) 7, pp. 543-565

Purpose – The purpose of this paper is to examine whether country (Australia or Japan) and client type (public sector … and Japan, respectively. Findings – Evidence is found that country and client type do have an impact on the auditor …

Persistent link: https://www.econbiz.de/10014929259

Can winners be losers? The case of the Deming prize for quality and performance among large Japanese manufacturing firms

Iaquinto, Anthony L. - In: Managerial Auditing Journal 14 (1999) 1/2, pp. 28-35

Much literature suggests a positive relationship between winning a quality award and subsequent firm performance. However, for the vast majority of the large Japanese manufacturing firms that have won the Deming Prize results in this study indicate a negative association. Results also show that...

Persistent link: https://www.econbiz.de/10014929634

The 5‐S auditing

Ho, Samuel K.M. - In: Managerial Auditing Journal 14 (1999) 6, pp. 294-302

It has been recognised that Japanese firms are clean and orderly. The same is true for high quality western firms. Over the last two decades, the Japanese have formalised the technique and named it 5‐S practice. As the name is new to most western societies, the objective of this paper is to...

Persistent link: https://www.econbiz.de/10014929656

The Japanese Model and Western Management Practice

Oliver, Nick - In: Managerial Auditing Journal 5 (1990) 3

This article discusses the philosophy and supporting conditions for Japanese production management techniques like Just‐in‐Time. Western emulation of the practice often overlooks the implications it has for company organisation and personnel. Four issues are explored: high dependence;...

Persistent link: https://www.econbiz.de/10014929766