Purpose – Entrepreneurship plays a key role in society and is important for economic growth. Despite prior studies of entrepreneurial behavior, no research has been conducted to examine the influence of monetary and personality factors on the entrepreneurial start up of Certified Public...

Purpose – Though assurance services framework has been defined in the Auditing Standards, the understandability of the concept of reasonable assurance are varied by different auditors. The audit risk model (ARM) that is being used on a worldwide basis to underpin the audit risk of companies,...

Purpose – Recent corporate scandals have resulted in a greater focus on business ethics and governance. The purpose of this study is to examine whether the existing audit regulatory framework adequately serves the legitimate interests of stakeholders. Design/methodology/approach – This study...

Outlines the authors' beliefs about marketing and marketing managers. Discusses ways in which to improve the performance of managers involved in marketing, and the way in which they are taught. Emphasizes the need for a variety of new priorities in the teaching of marketing, enabling the student...

Purpose – Auditor independence is regarded as the cornerstone in the auditing profession. But there is lack of research to examine the influence of the types of non‐audit services provisions and gift hospitality on auditor independence. This paper aims to fill this gap....

Purpose – Perceived independence is one of the corner‐stones in auditing theory. Despite prior research on auditor independence, the results are inconclusive. The lack of research in the Hong Kong auditing environment motivates this study, particularly following the Enron débâcle. The...

Purpose – Although the prior literature has examined gender in analysing the factors underlying departures from and career progression in public accounting practices, the inconclusive results that have been obtained and the evolution of the situation over time bring about opportunities for...

Purpose – Auditors' employment with their former audit clients has been an issue of concern to regulators and accounting bodies because of its perceived effect on auditor independence. Little prior research examines this issue and the results are mixed. This paper is motivated by the lack of...

Purpose – The inability of public accounting practices to retain female auditors is of concern to the profession. The purpose of this paper is to examine the factors associated with the actual turnover decisions made by female auditors in the public accounting profession....

Purpose – The purpose of this study is to examine empirically the organizational factors that are associated with the absence of fraud. Design/methodology/approach – Factor analysis using principal component extraction was first employed. Logistic regression was then performed to analyze the...