The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

Purpose – Previous studies have demonstrated significant discrepancies in financial results prepared separately under Chinese and international accounting standards. After years of reforms of Chinese accounting practices, there is still doubt as to whether previous discrepancies persist. This...

Most “quality management models” to date have been largely “experience‐based”. For example, Deming’s famous chain reaction model and Juran’s trilogy model are validated by the gurus’ own observations and experience in the industry. Such “experience‐based” models have laid...

Using a sample of total quality management (TQM) companies operating in mainland China, Hong Kong, and Taiwan, a structural equation model explaining the influence of Chinese cultural values on TQM was tested. Results indicated that the proposed model demonstrated satisfactory goodness of fit....