...Nava Subramaniam; Peter Carey; Michael De Martinis; Hironori Fukukawa; Theodore J. Mock Purpose The purpose of this paper is to examine whether country (Australia or Japan) and client type (public sector or private sector) impact the auditor's client risk assessments, subsequent audit planning...

... on earnings manipulation around the time of securities issuance. Daoping (Steven) He can be contacted at: he_s@cob.sjsu.edu © Emerald Group Publishing Limited 2010 Financial reporting Earnings Stock returns Stock markets Japan Hertzel et al. (2002) find that the US firms...

...; kieran_james@yahoo.com © Emerald Group Publishing Limited 2008 Japan Budgetary control National cultures Research work The Japanese collectivist group orientation is well known (Nippon Steel Human Resources Development, 1988 ; Reischauer, 1992, Chapter 13 ; Sugiura and Gillespie, 1993...

... remarks and some directions for future research. Auditing Banks South East Asia China Japan Accurate accounting statements are necessary for numerous stakeholders (e.g. regulators, investors, customers) that want to monitor banks or access their financial condition. Although bank...

.... To do this, future studies should undertake detailed case studies on management accounting in practice. Originality/value Provides empirical evidence of the extent of use of standard costing in Malaysia. © Emerald Group Publishing Limited 2005 Standard costs Malaysia Japan Management...

...Dimitrios S. Kranias This paper deals with the patterns of relationship that develop among the parent companies in Japan and their overseas subsidiaries. It attempts to offer a totally new view by constructing a three‐fold model to examine the existing relationship on an organizational, strategic...

... understand. “Everyone is a Janitor” – cleaning should be done by everyone in the organisation, from the managing director to the cleaner. This is why in Japan, they do not need street cleaners in residential areas. Every family is responsible for cleaning the pavement in front of their houses...

..., there should be serious consideration as to whether their companies should compete for a quality award in the hope of improving performance. Instead, they may want to ask if there are any alternative methods for designing and implementing improvements in quality control. © MCB UP Limited 1999 Japan...

...; organisational politics; organisational control strategies;and corporate culture and strategy. © MCB UP Limited 1990 Culture Japan Organizational learning Production management Strategy THE JAPANESE MODEL AND WESTERN MANAGEMENT PRACTICE 25 A doption of Japanese management techniques is as much...