Purpose – Conflicts between managers and outside auditors may exist in choosing alternative accounting procedures. Since auditors are appointed by the firm, they are subject to dismissal if divergent opinions cannot be resolved. To a lesser extent, financial reports are often negotiated. In...

Purpose – The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities. Design/methodology/approach – Survey methods were used to investigate the prominence of different factors, and any differences associated with...

The purpose of the present study is to examine the effects of the five elements of TQM practices on employees’ affective commitment within six major Malaysian semiconductor contract manufacturing organizations. Despite extensive research on TQM practices, the issue of linking TQM practices...

Consumers’ confidence on the online transactions is vital for the continuous growth and development of electronic commerce. In the present study, we experimentally investigate the measures of consumers’ perceived security and privacy over online transactions as well as the perceived trust...