When expenses become an issue, training is often one of the first budget items to be cut. There have been a number of evaluation studies about rates of return from training interventions. Most results are based on interviewing participants about the value of the intervention and its effect on...

Purpose: Many national retailers have complained about increases in business rates tax bills since the 2017 revaluation. What impact has the 2017 business rates revaluation had on independent high street retailers in market towns in the north of England? The paper aims to discuss these issues....

This paper examines the perceptions of Bolivians engaged in the country's apparel industry regarding barriers and challenges to participation in the global textile and apparel complex. Small Bolivian apparel producers perceive the apparel industry as a source of employment and an opportunity to...

Purpose – The purpose of this study is to test whether the realization rate on audit engagements increases with auditor tenure in competitive markets, suggesting the presence of initial audit lowballing. Design/methodology/approach – Using regression analysis, we test this hypothesis with...

Relationships between the collective actors within interorganizational relationships are a growing area of research in management. Interorganizational networks continue to be a popular mechanism used by organizations to achieve greater performance. Organizations develop competencies to work with...