.../approach The authors conducted a field survey of 293 auditors employed in two offices of an international accounting firm: one in Hong Kong and one in Singapore. Findings Structural equation analyses indicate that instrumental ethical climates that focus on the pursuit of self‐interest and firm...

...Philip K.F. Law; Desmond C.Y. Yuen Purpose This study aims to examine the potential factors influencing the hiring decisions of experienced auditors in public accounting practices in Hong Kong. Design/methodology/approach Multinomial logistic regression is used to analyze the survey data...

... to analyze the survey responses of 253 chief financial officers (CFOs) in Hong Kong. A total of 20 semi‐structured interviews were also carried out with CFOs to supplement the research results. Findings The results indicate that audit committee effectiveness, internal audit effectiveness, the tone...

.../methodology/approach Multinomial logistic regression is used to analyze survey data from 247 female auditors who were formerly employed by public accounting firms in Hong Kong. About 20 semi‐structured interviews are conducted to supplement the findings. Findings The results reveal that role conflict has...

...‐Big 4 auditors who were randomly selected from the Directory of the HKICPA (accounting professional body) in Hong Kong. The survey results aimed to corroborate the semi‐structured interviews' data (Hoque and Hopper, 1994 ; Frezatti et al., 2007) and address the issues of validity...

... for further research. The paper reported herein differs significantly from earlier studies in that it uses both qualitative methods and quantitative analysis to explore the underlying factors (including gender) behind advancement to partnership in certified public accountant (CPA) firms in Hong Kong...

...Philip Law Purpose Perceived independence is one of the corner‐stones in auditing theory. Despite prior research on auditor independence, the results are inconclusive. The lack of research in the Hong Kong auditing environment motivates this study, particularly following the Enron débâcle...

...Carlos Noronha; Gerald Vinten Due to the rapid growth of electronic commerce worldwide, the traditional approach of taxing business profits in Hong Kong, a source‐based common law jurisdiction, warrants a close review as to its compatibility with such a modern way of doing business. Although...

...Yew Ming Chia This exploratory study profiles the career drivers of junior auditors in the Hong Kong Special Administrative Region. Specifically, the study identifies what “drives” a junior auditor in a public accounting firm. Comparative examinations of the career drivers are also performed using...

...Stephen C.K. Yu; Bob Hunt Given the fact that the effectiveness of safety management systems (SMS) have reached a no‐improvement plateau in most organisations in Hong Kong, those involved in SMS would agree that change is needed to give safety a continuous improvement momentum. The concepts...

... transactions and in particular, its impact on the tax base in Hong Kong. The popular view among many tax authorities is that the current taxing rules are sufficient to deal with Internet trading and that it does not require a fundamental rewriting of international or domestic tax principles even for source...

...Siu Y. Chan; Iain MacNeil; Alex K.L. Lau The phenomenon of the majority of the companies listed in Hong Kong (HK) but incorporated overseas (OLCs) has caused a widespread concern among investors from all over the world as well as the policy makers in HK, the United Kingdom and China. However...

...Shifei Chung; Ramesh Narasimhan As a territory of the UK (until 1 July 1997), Hong Kong followed the UK accounting and auditing standards quite closely, in most cases mirroring the requirements. However, there was a departure regarding the elimination of the statutory audit of small private...

...Andrew Sai On Ko; S.F. Lee Applies a new strategy formulation instrument (named as the strategy formulation (SF) framework), which is geared for an Asian (Chinese) culture within the banking industry of Hong Kong. In particular, the focus will be on a case study of the ABC Bank. The ABC Bank...

... by their cultural orientation and environments. Hong Kong students who are more pragmatic and instrumental may value less the significance of campus life on quality education but put more stress on assessment. This study is designed to apply the modified SERVQUAL skill to examine Hampton’s findings with reference...

... and participative management. This paper discusses various factors that may lead to the failure of TQM programmes in Chinese firms in Hong Kong based on the information collected by the author in a recent study. Typical reasons for initiating a TQM programme include the desire for improvements in productivity...

...Barry J. Cooper; Philomena Leung; Clive M.H. Mathews Benchmarking is a continuous process of comparing and measuring an organization’s business processes against those of business leaders anywhere in the world. Attempts to benchmark internal auditing in Australia, Malaysia and Hong Kong. Bases...