Obtaining a scalar performance score in multicriteria decision making situations is an oft encountered problem. A case in point is deriving an audit risk score for prospective clients by independent auditors. The purpose of the present paper is to show how this can be done by using Data...

For some investors their own personal investment counsellors address their investment strategy; for others automated means are used. To protect investors, the Canadian Government has enacted the "Know Your Client" Act requiring that all investment dealers and vendors of securities must know...

This descriptive study analyzes deficiency data disclosed in peer review reports of the AICPA's Center for Public Company Audit Firms Peer Review Program (CPCAF PRP). We analyze the reports of the largest 20 triennially inspected firms that have both a PCAOB inspection report and a CPCAF peer...

The promotion of new approaches to the development of knowledge and the production of education services, which respect the Europe 2020 strategies, is the precondition for the economic development of the entire country, upholding the principles of inclusion and sustainability. The scarcity of...

In global markets, firms should be connected to a plurality of external actors to acquire knowledge for sustainable competitive advantage. Over the last decade, knowledge management scholars have highlighted the opportunity to acquire a wide spectrum of knowledge from clients, not limited to...

A study's purpose was to investigate the relationship among client satisfaction, attributes of audit quality, auditor change, and controller work experience. To address this purpose, controllers of Fortune 1000 companies were asked to evaluate their existing auditor on each of 12 dimensions of...