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...

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...

Chapter 1 Introduction -- Chapter 2 Inamori Management Philosophy: Schematic representation -- Chapter 3 Kazuo Inamori -- Chapter 4 Ideology and Rules -- Chapter 5 Leadership -- Chapter 6 Amoeba Management and hourly profit system (AMS) -- Chapter 7 Inamori’s strategy analysed through...