Suchergebnisse

Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their 'important' clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor's Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor's treatment on 'important' clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters' consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.

Objective: This article brings the discussions on incorporating perceived importance across study areas into the study of client satisfaction and cautions the use of multiplicative scores (multiplying satisfaction and importance scores) as a weighting method. An alternative weighting method is provided. Method: Analyze data from a client satisfaction survey of 103 clients of a publicly funded elderly case management service unit located in a large U.S. Midwest region city. Results: The alternative weighted score correlated higher with all the global client satisfaction measures than the multiplicative score. Conclusion: Using multiplicative scores to represent global client satisfaction should be avoided. The proposed alternative weighting method is a reasonable way to incorporate perceived importance to represent global client satisfaction.

Objective: The purpose of this study was to assess the need for incorporating perceived importance of service elements into client satisfaction measures. Method: A secondary analysis of client satisfaction data from 112 clients of an elderly case management setting was conducted. Results: This study found that the relationship between global client satisfaction and the composite of satisfaction with service elements differed significantly, depending on perceived importance of service elements. Conclusions: These results call into question the practice of simply adding or averaging scores from satisfaction items to produce global satisfaction scores without considering perceived importance of the service elements.

Technological developments are not easily understood even by people who have advanced education and this leaves much to be expected for other groups. Financial services and banking products are also 'complicated' for professionals, not to mention the ordinary client. As a result of the features of financial products and services, especially banking, information is required as an initial form of knowledge of these services and products, and this information is intensified through a constant process such as education. Hence, this article argues how financial education is performed in Southeast Europe and even in the EU. This article also elaborates on the financial education in Kosovo concerning the protection of banking clients' rights, taking into account the financial education practices from which the Kosovo system can benefit.