This paper examines the impact of mood and social presence of communication medium on ethical decision making within an expense reporting setting. Based on theoretical accounting research (Gaudine and Thorne, 2001), we predict that negative mood will result in more unethical expense reporting....

The study is conducted to assess the impact of burnout on performance of the employees working in sales departments of banking industry in Pakistan. Data was collected from 322 sales officers working in banks. Regression analysis was used to assess the impact of burnout on performance and...

In the recent decade, the global tourism industry is showing trends of increasing visitor arrivals in the developing countries. On one hand, this implies that more tourist dollar is coming into small island developing states; on the other hand, it means that there will be more need for...

We demonstrate that the reported pension information in the notes to financial statements captures human capital, in addition to the compensation expense and accounting assets/liabilities information that it is purported to represent. In explaining prices (returns), we document that the service...

The opening is necessary, but not sufficient, it helps provide remedial opportunities for developing countries by providing the means for poor countries to get out of underdevelopment, but on the other hand it makes them incur costs and risks. Our study conducted for the case of Tunisia showed...