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Volume 10 Number 11 Year 2012

7 articles in this issue 

Abdoulaye Dabo, Judith A. Laux

Given their prevalence in recent years, earnings management and financial restatements have been at the center of much of the discussion surrounding corporate malfeasance. This study builds a probability model for predicting the likelihood of earnings res... see more

 

Charles P. Cullinan, Hui Du

Considerable realignment in the audit market occurred in the wake of the Sarbanes-Oxley Act of 2002, with many clients switching from a Big 4 to a non-Big 4 auditor. We examine a sample of 212 former Big 4 clients who switched to either a mid-sized auditi... see more

 

Brian D. Fitzpatrick, Ethan McWilliams, David B. Vicknair

This paper studies the dramatic evolution in the way American investors choose to invest in the mutual fund industry. The industrys change from direct-to-shareholder model to a third-party distribution model is discussed, as well as the implications for f... see more

 

Orose Leelakulthanit, Boonchai Hongcharu

This study is an early attempt to deal with the issue of the long-term performance of smartphones in the Thai market by focusing on the construct of the repeat purchase of these products. The adult users of smartphones are interviewed. The results from th... see more

 

David M. Gilfoil, Charles Jobs

Web 2.0 has enabled a whole new way for companies, user communities and others to engage each other. Social Media (SM) platforms (i.e. blogs, micro-blogs, social networks, video/photo upload sites), in particular, comprise a flourishing new set of eWOM an... see more

 

Elad Harison, Ofer Barkai

Waste management (WM) operations include a broad variety of processes that aim at removing waste from industrial and private facilities. The waste is treated in different ways in waste management sites, which engage in recycling, landfilling and incinerat... see more