Purpose – The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed companies. Design/methodology/approach – This study evaluates the effects of various independent variables on auditor choice behaviour, particularly ethnicity of auditor and...

Purpose – The purpose of this paper is to examine two factors which influence auditor change: audit and client firms’ characteristics, for Malaysian listed companies. Given the costs involved, it is important to understand the reasons why companies change their auditor and choose a...

Purpose – The paper aims to provide a longitudinal view of successful turnaround phases and of how management accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company provided internal documents to cover the period of...

The study aims to understand how published accounting information relates to share prices in a developed market in Asia, outside Japan. More specifically, the study aims to extend the international literature in market‐based accounting research by examining empirical evidence on relationships...

Prior studies have demonstrated that simple linear discriminant models can be highly successful in identifying financially distressed companies, and therefore useful in predicting corporate failures. Such models have been shown to be both industry and country specific even though their variable...

Purpose – The primary purpose of this paper is to investigate and ascertain the effects of integrative motivation on the willingness to participate in boycott activities. Design/methodology/approach – This paper uses a mail survey to examine the relationships among six constructs in a...

Purpose – Much empirical evidence is in conflict with the expectations of the service-profit chain which suggests that increases in customer satisfaction will increase customer loyalty and earn additional profits from customers. Management focus on the achievement of customer satisfaction and...

Purpose – The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the...

Purpose – As one of the main purposes of financial statements is to provide relevant information for investors, relationships between share prices and accounting variables have been widely researched. Early studies focus mainly on earnings, but attention has turned in recent years to valuation...

This case study concerns a company, operating within a highly sensitive industry, which needs to adopt new planning and control procedures along with performance measures in order to ensure its long term survival. The case explores the characteristics of the UK funeral industry, and the impact...