Internal service quality is important to management accounting (MA) service providers and users to promote good communications, ensure high standards of service, and to support good organizational decision making. However, there is little research concerning MA quality issues despite the...

In this study, we examine firms’ commitment to stock repurchase announcements as a proxy for trust within the investing community. Using a commitment-trust theory perspective, we show that firms with higher repurchase (share buyback) completion rates have higher financial reporting quality. We...

In the Journal of Business Research, Koonmee, Singhapakdi, Virakul, and Lee (2010) empirically explore the notion that institutionalized ethics and quality of work life can be utilized in companies to prompt different positive work outcomes. This commentary essay considers the theoretical and...