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PurposeThe purpose of this paper is to examine whether the institutional changes accompanying the passage of the Sarbanes-Oxley Act of 2002 (SOX) have standardized the audit’s role in the overall financial reporting process, thereby reducing the impact of auditor characteristics on financial...
PurposeThe purpose of this paper is to identify and synthesize the current academic literature on emerging trends to increase CSR reporting credibility.Design/methodology/approachThis paper synthesizes literature on emerging trends to increase CSR reporting credibility from the past ten years,...
PurposeThe purpose of this paper is to further our understanding of the sources of consumer animosity and the moderating role of product involvement on purchase intentions.Design/methodology/approachAnimosity is examined in the context of South Korean consumers’ purchase intentions toward...
PurposeThe purpose of this paper is to contribute to the literature in three ways: first, the authors investigate the impact of the sampling errors on optimal portfolio weights and on financial investment decision. Second, the authors advance a comparative analysis between various domestic and...
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