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Statistical analysis is based on annual data collected from 132 Boursa Kuwait listed firms from 2016 to 2019 (i.e. yielding 528 firm-year observations). During the observation window (i.e. 2016 to 2019) 116 firms switched from joint-to solo-audits. Level and change models test if audit quality (proxied by abnormal accruals) is impacted by joint-/solo-audit switching. Therefore this paper explores the audit quality following abolition of mandated joint-audits in Kuwait.

This paper investigates the impact on audit quality following abolition of mandated joint-audit requirements in 2016 in Kuwait. The study is differentiated from prior analysis by focusing on an emerging economy setting, and by considering a more expansive set of joint-audit pairings, solo-audit types and switching options.

Abolition of mandated joint-audit requirements prompted a majority of Boursa Kuwait listed firms to switch to solo-audits. Analysis indicates that switch does not significantly decrease audit quality. Also, audit quality changes are not dependent on the specific joint-audit pairing/solo-audit type switch.

Analysis is based on a single national setting comprising a small set of firms. Nonetheless, results imply the impact of joint-/solo-audit switching following abolition of mandated requirements is more universal with generalizability to different economic settings.

Results indicate that following elimination of mandated joint-audit requirements, firms have a propensity to favor solo-audits. Irrespective of the joint-audit pairing and solo-audit type, findings show a joint-/solo-audit switch does not compromise audit quality.

Analysis is the first to investigate the impact of joint/solo-audit switches on audit quality in an emerging economy with tests considering more joint-audit pairings than assessed previously.

The rapid growth of the solo economy in the Asia-Pacific area indicates an economic transition. In East Asia, solitary households are growing along with low marital rates and birth rates under high economic pressure. Because of these population changes, malls must provide good quality service to meet the specific needs of solitary households and social households. The paper aims to discuss this issue.

In this study, relationships among service quality, customer satisfaction (CS), perceived value, corporate image and customer loyalty were compared between social and solitary customers of Taiwan click-and-mortar malls. The effects of five service quality dimensions on CS and customer loyalty were investigated by structural equation modeling.

The analytical results show that all hypothesized relationships among factors were supported with the exception of the impact of perceived value on satisfaction and the impact of the corporate image on satisfaction. Additionally, the comparison between solitary and social customers showed that service quality, corporate image and customer loyalty have strong relationships without differences between both kinds of customers. Solitary and social customers only differed in the impact of perceived value on loyalty.

The managerial implication of this study is that, to satisfy both social and solitary customers and to increase their loyalty, Click-and-mortar malls (CAM malls) should apply different service quality strategies for social and solitary customers. To satisfy both types of customers, a strategy for increasing visible cares should be applied in social customers, and a strategy for increasing the perception of reliability, assurance and visible cares should be applied in solitary customers. To enhance the loyalty of solitary customers, a CAM mall should enhance the value perceived by solitary customers, which can help CAM malls increase the loyalty of solitary customers in the solo economy.

The solo economy is a hot topic in East Asia because the issue of solo economy impacts the market. A CAM mall must evolve its business to attract solitary customers. However, no studies compared perceived quality, satisfaction, perceived value, corporate image and loyalty between solitary customers and social customers. This study is the first study investigated the business model of CAM malls.

The solitary consumption market has grown in the hospitality industry. However, research on the behavior of solitary consumers and differences between solitary consumers of different nationalities is rare. The relationships between solo dining motivations and customer satisfaction were investigated for consumers in Taiwan and the United States.

A survey was conducted among Taiwanese and American consumers; 628 valid questionnaires were retrieved. Structural equation modeling was performed to test the hypotheses.

Significant differences were observed between Taiwanese and American consumer motivations. Higher solo dining motivation was positively associated with customer satisfaction; in particular, “escape and relaxation” and “enjoyment” were both positively associated with customer satisfaction. American consumers had a stronger relationship between motivation for social interaction and customer satisfaction.

Only solo diners in Taiwan and the United States were investigated. The results might not be generalizable to solo diners in other regions.

The study's findings on the associations between solo dining motivations and consumption experience contribute to food consumption research. Furthermore, the results enable an understanding of differences in the motivations and behaviors of solitary consumers in different countries.

Solitary dining is a growing worldwide trend, but still evokes a strong emotional response. Some solo diners choose to be alone; others feel lonely due to circumstances. This study aims to explore solitary dining in Japan and Taiwan, moderated by negative emotions.

Based on a survey of 372 participants, this study uses structural equation modeling to examine anticipated loneliness and anticipated negative evaluation from others (the “spotlight effect”) associated with solitary dining intention among university students in Japan and Taiwan.

Taiwanese university students report solo dining behaviors and intentions with as much frequency as their Japanese counterparts. While Japanese university students associate solitary dining with neutral or positive emotions, Taiwanese university students associate solitary dining with negative emotions, anticipating loneliness and negative evaluation from others.

This study concludes with future research directions for both cross-cultural and post-colonial studies of solitary dining behavioral intention.

From a managerial perspective, the findings provide useful insights to restaurant practitioners and managers in East Asia, recommending settings designed to enhance warmth, quiet and a sense of belonging.

This study examines colonial and post-colonial influences, and concludes with recommendations for future research on both cross-cultural and post-colonial approaches solitary dining behavioral intention.

This study contributes to existing cross-cultural studies in Europe and East Asia, but is the first to compare solitary dining in a Chinese linguistic context and the first to compare solitary dining in Taiwan and Japan.

Extensions/applications/revisions of the Marxian vision of socialism can broadly be categorized into two polar strands: the centralized and the decentralized strands of socialist economic systems. Explores the main postulates of a decentralized version of a socialist economic system as provided by Kautsky, Luxembourg, Bernstein, Bukharin and Lange. The centralized strand of socialist economic systems has been elaborated drawing mainly from the writings of Lenin, Trotsky, Dobb, Sweezy and Baran.

The practice of law is under pressure from various sources. Economics is one such source. The number of licensed lawyers is growing rapidly at a time when other disciplines are threatening areas of practice that were once the sole province of lawyers. Another pressure on the profession comes from the courts which are in some instances attempting to reduce legal fees. Thus, a question arises as to whether law firms may be implementing TQM techniques developed by other disciplines and by the few law firms which are leading the way for change. To answer that question a survey of Iowa law firms was conducted. The survey was sent to 100 law firms in Iowa in an attempt to determine the extent to which these firms are adopting TQM in an effort to reduce costs and increase efficiency. The research in this exploratory study shows that Iowa lawyers are not embracing even simple means of increasing efficiency such as employing paraprofessionals and upgrading employees’ skills.

This study aims to extend the existing body of literature on the individual-level determinants of self-employed persons with (employer entrepreneurs) and without employees (solo self-employed individuals) from the perspective of four post-communist economies (i.e. Czech Republic, Hungary, Poland and Slovakia).

The methodological approach is based on the three harmonised waves (2005, 2010 and 2015) of the European Survey on Working Conditions (EWCS). Multi-variate logistic regression models are used to determine the individual-level differences among employees, solo self-employed individuals and job creators in the selected group of countries.

The results show significant differences among employees, solo self-employed individuals and job creators, especially when it comes to the role of age, gender, education, previous experience, number of working hours and their determination. Job creators in Visegrád countries have, on average, more years of experience, and higher levels of education (tertiary), than wage-employees.

This study provides a series of recommendations for future research on the role of family- and household-related characteristics, entrepreneurship-specific education and migration background.

The previous research on individual determinants of entrepreneurial engagement in Visegrád region was mainly based on the data from the Global Entrepreneurship Monitor. This study offers a novel perspective based on the EWCS data.

Researchers recommend a reorganization of the medical profession into larger groups with a multispecialty mix. We analyze whether there is evidence for the superiority of these models and if this organizational transformation is underway.

We summarize the evidence on scale and scope economies in physician group practice, and then review the trends in physician group size and specialty mix to conduct survivorship tests of the most efficient models.

The distribution of physician groups exhibits two interesting tails. In the lower tail, a large percentage of physicians continue to practice in small, physician-owned practices. In the upper tail, there is a small but rapidly growing percentage of large groups that have been organized primarily by non-physician owners.

While our analysis includes no original data, it does collate all known surveys of physician practice characteristics and group practice formation to provide a consistent picture of physician organization.

Our review suggests that scale and scope economies in physician practice are limited. This may explain why most physicians have retained their small practices.

Larger, multispecialty groups have been primarily organized by non-physician owners in vertically integrated arrangements. There is little evidence supporting the efficiencies of such models and some concern they may pose anticompetitive threats.

This is the first comprehensive review of the scale and scope economies of physician practice in nearly two decades. The research results do not appear to have changed much; nor has much changed in physician practice organization.