Arguments are provided for why focus group methods should be used more frequently in accounting and information technology research as we broaden our views on accounting research. Focus group methods are particularly applicable in pursuing the study of emerging technology-driven phenomena in...

Organisations’ competitiveness and success are no longer dependent solely on their own performance, but rather are dependent on the competitiveness of the supply chains in which they participate. Increasingly, these supply chains are globally distributed introducing the possibility of greater...

This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...