..., this study examines the relationship between Confucian culture and auditor selection. This study explores mechanisms such as social trust and moral self-discipline, information disclosure quality and mitigation of Type II agency problems (i.e. tunnelling). The authors conduct cross-sectional analyses...

...Kwok Yip Cheung; Chung Yee Lai Purpose This study aims to investigate the impact of the audit committee chair’s trust on the quality of interactions between the external auditor and the audit committee chair in Hong Kong. Design/methodology/approach The research uses a questionnaire survey...

... a mechanism to ensure the credibility of these service organisations. This paper, therefore, aims to understand the contextualisation of accountability and trust of related organisations through the use of assurance engagements. Design/methodology/approach This paper is conceptual in nature; however...

... assurance seals in the development of initial trusting beliefs about a vendor's web site, and to determine whether these beliefs ultimately influence online purchase intentions. Design/methodology/approach A model is developed and tested using a controlled laboratory experiment in which 181 subjects...

... in the analysis of decisions made by the auditors and management in the Adelphia accounting scandal. Findings The paper finds that accounting may benefit from an increased focus on ethical discernment and ethical behavior. Ethical behavior may help restore trust and confidence in the capital market system...

...Gerald Vinten; Gene Smith Purpose To provide accounting department management and employees issues to consider when building trust within an accounting department. Design/methodology/approach A range of published (1994‐2005) publications, which aim to show the importance of building trust...

...Zabihollah Rezaee The public trust in auditors’ judgments and reputation plays an important role in substantiating audit functions as value‐added services, which lend credibility to published financial reports. Recent numerous financial restatements by high profile companies coupled...

...George A. Cassola Is an employee an insider or an outsider in relation to the business he/she works in? If a director leaves the running of an entire job in the hands of one trusted employee, should he be praised for his sense of motivation and his ability to curtail costs, or should he be censored...