Purpose – International Financial Reporting Standards (IFRS) has been criticized for its potential for diverse interpretation. This study examines whether auditors make similar decisions (consensus) on ambiguous accounting transactions.Design/methodology/approach – This paper conducts an...

The superior competitiveness of the Japanese cotton industry became so obvious in the interwar period. The sources of the Japanese competitive advantage have thus collected considerable scholarly interest. A series of past studies stressed the significance of planned coordination and managerial...

This study addresses factors that affect the outcomes of adaptive reuse of empty religious buildings and schools in the United States. Literature-driven observable factors expected to have an impact on project outcomes include both supply side and demand side factors (building characteristics,...

Korean market regulator designates external auditors for certain companies that have strong incentives to manage their earnings or that require strict external audits (the auditor designation system, ADS). The ADS offers an interesting research setting for examining the effects of transferring...