Customers Accounting Usage and Organizational Performance: The Mediating Role of Customers Accounting

“The study of personnel and customers’ perception of organizational justice”

Observation of justice is one of the most important indexes influencing satisfaction of the personnel of an organization so that perceiving injustice will result in the personnel dissatisfaction thereby leaving negative influence on their performance [38]. This situation also influences the customers’ satisfaction in the service organizations where the personnel have direct and face-to-face con...

The Impact of Accounting Court Auditors' Specialty on Responsiveness with the Mediating Role of Performance Audit Quality

Auditing is one of the subsystems that assesses the responsiveness for the consumption and utilization of public funds by examining and commenting on the accountability process. The subsystem consists of subsystems such as financial audit, compliance auditing, and performance auditing that help interact with other subsystems to perform and evaluate the process of accountability in a social orga...

The Effect of Sharing a Common Auditor with Customers on Accounting Restatements by Supplier Firms

We examine whether firms that share an auditor with at least one of their major customers are less likely to make accounting restatements compared to firms that do not have such links with their customers. Based on a sample of 4,808 firm-year observations during the period over 20002009, we find evidence supporting this prediction. We also show that this common auditor effect is mainly driven b...

Learning from Customers: Individual and Organizational Effects

Scalable Usage Based Internet Accounting

In this paper we present a novel scalable accounting infrastructure to support charging for network usage and Quality of Service (QoS) in an Internet context. Measurement and accounting are two core processes of a charging mechanism that make heavy demand on resources. They reduce the resource available for the core processes of the network i.e. routing and forwarding packets. Increasing the pr...