A substantial literature examines the effect of changes in a company's credit rating on its share and bond price. However, issues relating to the business model employed by the ratings industry, the operation of the industry, and regulatory issues have attracted relatively little academic...

This study draws on the exchange relationships literature to create a model of what motivates corporate customers to continue their relationships with their primary banking services providers. The study reports the results of a questionnaire survey administered to financial managers (<italic>N</italic> = 259)...

Purpose – The purpose of this paper is to consider changing perceptions of audit quality in the UK during a period of significant environmental change. The views of three audit stakeholder groups of auditors (n=109 and 183), auditees (n=75 and 121), and investors (n=74 and 111) are considered....