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The purpose of this study is to examine whether the timing of auditor terminations signals the riskiness of client firms.

This empirical study uses a sample of auditor switches during 2003-2014 to conduct univariate tests and multivariate regression analyses. Auditor switches occurring after the audit report date but before the shareholders’ meeting are classified as “planned” terminations and auditor switches that occur outside of this window are classified as “abrupt” terminations.

First, abrupt terminations are more strongly related to client risk factors than planned terminations. Second, relative to planned terminations, abrupt terminations are more likely to result from an auditor resignation rather than a client dismissal. Third, abrupt termination firms are more likely to have internal control weaknesses and experience delistings in the following year. Future operating performance is also worse after an abrupt termination. Finally, auditors and investors view abrupt terminations as riskier than planned terminations.

As the timing of the auditor termination is publicly available information, it can provide an important signal of deteriorating financial performance to shareholders and potential investors. Abrupt terminations could be costly to shareholders because those firms likely have lower quality financial reporting (due to internal control weakness) and deterioration of future operating performance.

While concurrent studies investigate the relation between the timing of new auditor appointment and audit quality, this is the first study to document the relation between the timing of auditor termination and the riskiness of client firms.

This paper seeks to contribute to the debate about the regulation of termination rates in the context of Africa.

The methodology is based on analysis of secondary data and a case study of a regulatory intervention in Namibia and its impact.

Mobile call termination is a monopoly and not one side of a two‐sided market. Cost‐based termination rates increase competition between operators and lead to lower prices, more subscribers and more investment.

The case of Namibia is presented as an example of termination rate benchmarking as an alternative regulatory strategy to overcome regulatory and institutional bottlenecks in Africa.

African regulators are presented with a tool for removing market distortions.

Cost based termination rates will lead to lower retail prices and allow more people to use mobile phones.

The paper presents theoretical and empirical evidence against the waterbed effect and the two‐sided market argument.

This study aims to examine the effects of organizational tactics (e.g. explanation and monetary compensation) on customers’ reactions to service termination. The mediating role of anger and the moderating role of termination strategy on the effectiveness of organizational tactics are examined to enhance the understanding of customers’ reactions to service termination.

Three experimental studies are conducted with different contexts (telecom and banking) and samples (students and consumers).

Study 1 results show that explanation and high monetary compensation reduce negative word-of-mouth and enhance corporate image and anger mediates these effects. Study 2a results show that high monetary compensation becomes ineffective when firms use a soft termination approach. Study 2b results show that an explanation is equally effective in soft and hard termination approaches. Importantly, unlike high monetary compensation, the explanation can fully eliminate the negative consequences of service termination.

Managers can mitigate negative customers’ reactions to service termination by offering a truthful explanation. Further, they should provide high monetary compensation only if they do not help dismissed customers find an alternative provider.

This paper contributes to the service termination literature by shedding more light on the effectiveness of different organizational tactics following different termination strategies. The findings challenge existing wisdom on the overrated role of monetary compensation showing that in service termination, the explanation is the most effective remedy. Further, unlike justice, anger better explains customers’ reactions to service termination.

This paper aims to demonstrate that call termination is not one side of a two‐sided market and that a “waterbed effect” does not exist for calling‐party's‐network‐pays (CPNP) markets where mobile termination rates are being reduced towards the cost of an efficient operator.

The cases of Namibia, Kenya, South Africa, Nigeria and Botswana are investigated and the impact of cost‐based termination rates on subscriber numbers, investment and profits of dominant operators is analysed.

In Kenya, the reduction in mobile termination rates in August 2010 led to an immediate reduction in retail prices, allowing smaller operators to compete with dominant operators. In Namibia, lower retail prices led to an expansion of the market, which, in turn, led to higher investment and profits for the dominant operator. On the strength of the most recent empirical evidence from Africa, the paper shows that cost‐based mobile termination rates increase competition between operators and lead to lower prices, more subscribers and more investment in networks and services.

The paper provides empirical evidence for five African countries on impact on regulatory interventions.

Chronicles that managers and organizations are faced with unforeseen liability from situations and circumstances that have typically been standard employment practices. Discusses how some managers, through their actions, create wrongful termination liability – many times without the knowledge that they have created the situation themselves. Defines when wrongful termination liability is created; what constitutes wrongful termination; when and how to terminate an employee; and recent developments in wrongful termination.

This paper aims to explore dynamics of post termination interaction between international joint venture (IJV) partners and empirically examines IJV level and dyad level factors that influence the choice of post IJV termination interaction as supplier, complement or competitor.

In-depth literature review is undertaken to identify IJV and dyad level that could influence the choice of post termination interaction between terminated IJV partners. Hypotheses are empirically validated using multinomial logistic regression on data collected on terminated IJV headquartered in India.

The results denote that the choice of post-IJV termination interaction between IJV partners as supplier, complement or competitor is influenced by interdependence, bargaining power, foreign partner’s purpose of IJV, complementarity and type of IJV termination.

This paper explores an under researched area in extant IJV literature that could be taken up for study by academicians. The paper upholds and strengthens the dynamic capabilities view of strategic management in IJV context.

This paper examines a practice adopted by businesses in emerging markets and determines important factors that influence the choice of interaction post IJV termination between partners. Practitioners will be encouraged to understand and plan post termination dynamics with their terminated IJV partner.

The paper undertakes examination of a practical business phenomena, i.e. interaction post termination between terminated IJV partners.

The authors combine options logic with transaction cost economics to explain why firms maintain, divest or buy out their international joint ventures (IJVs). It is suggested that a decline in environmental risk and higher partner-related risk makes a firm more likely to acquire an IJV but less likely to divest an IJV. The study also investigates how IJV age moderates the effects of a decline in environmental risk and higher partner-related risk.

The study employs competing risks analyses to examine the drivers of different termination outcomes using a dataset consisting of 459 IJVs in the People's Republic of China, of which 110 were either acquired or divested by their foreign parent.

The study finds that changes in environmental risk and partner-related risk affect how firms terminate their IJVs in the People's Republic of China. Specifically, the authors find that the effect of exogenous and endogenous risk are more pronounced for the acquisition of IJVs than for the divestment of IJVs.

The study contributes to international marketing research by complementing options logic with transaction cost economics to provide a theoretical explanation of the different ways in which IJVs in the People's Republic of China are terminated.

IJVs continue to be an important yet often unstable method to serve international markets. Our findings increase managers' awareness of the effect that two important sources of risk may have on the termination of IJVs in the People's Republic of China.

The study provides novel insights into the effect that changes in exogenous and endogenous risk have on a firm's choice of termination mode drawing on novel data on the different ways in which foreign firms have terminated their IJVs in the Peoples' Republic of China.

While the number of global alliance terminations in the business world has grown steadily during the past few decades, the scholarly literature on strategic alliance (SA) termination remains limited. This research paper aims to perform a bibliometric analysis of the literature on alliance termination and propose a model for future research agenda that links the termination phase to the pre-alliance termination phase and post alliance termination phase.

A search query on global alliance termination identified a total of 69 research papers from the Scopus database, and a bibliometric analysis was performed using the bibliometrix R-package and VOSviewer. The analysis further used the TCCM framework to review the set of papers.

This research analysis reveals that, compared to the pre-formation, formation, and process stages of alliances, limited research has been undertaken on global alliance termination. The bibliometric analysis and TCCM framework provide a complete view of the extant literature on global alliance termination from different dimensions and act as the which as the foundation for a developing the research agenda that links pre-alliance termination phase and post-alliance termination phase to that of alliance termination phase.

The proposed research agenda is unique as it integrates multiple phases in the alliance lifecycle with global alliance termination phase and develops a distinct view for future research that emphasizes on the post-alliance termination phase.

The bibliometric analysis provides a precise snapshot of the state of the literature on global alliance termination. The research agenda developed provides a direction for further academic research that links alliance termination not only to pre-alliance termination phase but also to the post-alliance termination phase that is nascently explored in the literature.

This study is among the few to review and synthesize the literature on global alliance termination. It, therefore, functions as a catalyst to draw global scholars' attention. Further, it provides global researchers with direction by proposing a global research agenda.

Much of the recent attention devoted to marketing channel relationships has focused on the development or maintenance of effective relationships. Relatively little research has been devoted to the termination of an inter‐firm relationship and that which does is largely based on the concepts of personal or consumer relationship termination. This deficiency is addressed through exploratory research involving case studies of dyads with experience of inter‐firm relationship termination. The case studies illustrated the complex nature of inter‐firm relationship termination. Each termination situation was uniquely characterised by a different combination of relationship factors that complicated the termination process and the termination strategies that could be used. It appears that the use of direct and other‐oriented termination strategies will increase the likelihood of both firms perceiving the termination process and its outcomes more favourably.

The purpose of this study is to examine the existing literature and evaluate the theories, characteristics, context and methods of alliance termination research published from 1992 to 2019. This study also aims to identify the gaps in the literature and recognize directions for future research focusing on alliance termination research.

The main research methods followed in this study are bibliometric review, citation analysis, co-citation analysis and cluster analysis.

The main findings of this study are the most cited articles, most productive journals and most productive countries. The results show that a total of 100 research articles were published between 1992 and 2019. The maximum number of publications were observed during 2011–2019. The article “Knowledge, bargaining power, and the instability of international joint ventures” (Inkpen and Beamish, 1997) was the most cited article and the “Academy of Management Review” was the most prominent journal, with 847 citations. The USA, France, the UK, Singapore and Canada are the most productive countries. The study also includes the analysis of the network of co-citation of references and co-occurrence of keywords in the context of alliance termination research.

To the best of authors’ knowledge, this study seems to be the first to perform bibliometric review and analysis in the area of alliance termination research. Therefore, it can help academicians and practitioners to identify the research trends and gaps in the alliance termination literature on which future research can be performed. Overall, this research paper leads to a better understanding of the alliance termination research and offers new insights into strategic management studies.