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Purpose – The purpose of this paper is to explore the role of manager responsiveness and social presence in the decision to engage in fraudulent expense reporting. While research has focussed on the direct effect of information technology (IT) on user behaviors, there is a lack of research...
Purpose – The purpose of this paper is to investigate whether some motives for the choice of an accounting career, disproportionately stronger among women than among men, explain disproportionately more women (60 percent) than men (40 percent) in the accounting profession....
Purpose – The purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after issuing first‐time going concern modified opinions. Design/methodology/approach – A population of small Swedish...
Purpose – The pervasiveness of tax non‐compliance remains a serious concern to most tax authorities around the world. The negative impact of tax non‐compliance on the economy and the evolving nature of the Malaysian corporate tax system have motivated this study. The purpose of this paper is to...
Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX...
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