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This study seeks to examine whether there are differences between companies that purchase either recurring or non‐recurring audit services and those that do not, and whether auditors discount their audit fees for either type of non‐audit service.

The study examines associations between audit and non‐audit fees in New Zealand, for the period 1995 to 2001. The advantage of this setting is that data on non‐audit services was disclosed in this period and that the period pre‐dates more recent controversies over whether non‐audit services are permissible.

Companies that purchase any type of non‐audit services from their auditors are larger and more complex than companies that purchase auditing only. Companies that obtain tax services from their auditors usually do so on a recurring basis. In contrast, consulting services do not tend to occur every year. Auditors do not discount their fees for either recurring or non‐recurring non‐audit services.

While useful data is available about the type of non‐audit services provided, there are limitations to the extent to which this information provides a precise measure of whether the services were recurring or not.

The research contributes to understanding the issues regarding auditors providing non‐audit services by providing evidence that neither recurring nor non‐recurring services are associated with a reduction in audit fees. This finding is relevant when considering whether regulation of non‐audit services should permit certain types of services, or should prohibit all non‐audit services.

The purchase of non-audit services from incumbent auditors has generated considerable attention. This study aims to examine the relationship between characteristics of non-audit services, namely, the recurrence and types of services, and accruals quality in Malaysia.

This study analyzed hand-collected audit and non-audit fees of 1,117 observations from Malaysian firms from 2009 to 2011. This study used descriptive analysis, univariate tests and multivariate regression to investigate the potential effect of non-audit services on accruals quality.

Non-audit services are associated with lower accruals quality. Recurring and non-recurring non-audit service fees are detrimental to the quality of accruals, as are all types of recurring non-audit services. Only non-recurring audit-related services decrease accruals quality. The results demonstrate that provisions of non-audit services create economic bonding, and thus a threat to auditor independence. Results remain robust with the inclusion of corporate governance and institutional variables.

The sample period might represent a limitation as it only covers three years of data. This limitation is mainly because of the nature of data collection of the non-audit services fees.

The findings could suggest a refinement on the Malaysian Institute of Accountants (MIA) by-laws focusing on auditor independence, and it could assist other regulative bodies such as the Securities Commission, the stock exchange (Bursa Malaysia) in ensuring better governance on the provision of non-audit services.

This study is the first that provides evidence on the relationship between non-audit services, types, and recurring and non-recurring non-audit services and accruals quality in Malaysia.

This study extends the event leverage model and applies the community development theory to explore how event managers can leverage recurring, non-mega sporting events for sustainable socio-economic development.

The authors conduct a survey comprising 6 semi-structured interviews by targeting recurring participatory events in Japan with an average 37.7 years of history.

The model highlights the strategic objectives (community needs) for socio-economic community development by attracting tourists during both event and event-free periods. Social development comprises three factors: social capital, sport participation and health promotion. Economic development comprises two factors: event revenue and tourism revenue. To achieve strategic objectives, the uniqueness of the event, good relationships with the media and locals, a platform to enjoy the local culture and sport event infrastructure are identified as means (community assets). Furthermore, locals and media are added to the model as key stakeholders, an additional category of the event leverage model.

Event managers need to make efforts to identify local resources and should optimize the event to attract participants and tourists for socio-economic development. In particular, local experience, local products, local culture and good relationship with locals could be key resources to produce sustainable benefits for the local city. The proposed model adding locals and media as key stakeholders could be useful for other similar contexts/future events aimed at socio-economic benefits for community development.

The proposed model extends the theoretical explanations in the literature on leveraging strategies through events to the perspective of the community development theory. Specifically, this study sheds light on community needs and assets for community development in the context of recurring non-mega sporting events.

Business cycle theory is normally described as having evolved out of a previous tradition of writers focusing exclusively on crises. In this account, the turning point is seen as residing in Clément Juglar's contribution on commercial crises and their periodicity. It is well known that the champion of this view is Schumpeter, who propagated it on several occasions. The same author, however, pointed to a number of other writers who, before and at the same time as Juglar, stressed one or another of the aspects for which Juglar is credited primacy, including the recognition of periodicity and the identification of endogenous elements enabling the recognition of crises as a self-generating phenomenon. There is indeed a vast literature, both primary and secondary, relating to the debates on crises and fluctuations around the middle of the nineteenth century, from which it is apparent that Juglar's book Des Crises Commerciales et de leur Retour Périodique en France, en Angleterre et aux États-Unis (originally published in 1862 and very much revised and enlarged in 1889) did not come out of the blue but was one of the products of an intellectual climate inducing the thinking of crises not as unrelated events but as part of a more complex phenomenon consisting of recurring crises related to the development of the commercial world – an interpretation corroborated by the almost regular occurrence of crises at about 10-year intervals.

The purpose of this paper is to quantify and profile the indicative amount of retrofits in office buildings as a necessary step in quantifying the recurring embodied energy in office buildings. Buildings are a major source of energy usage and emissions, and office buildings are a significant contributor to this situation. Life cycle assessments in this area have tended to neglect the potentially large impact arising from recurring embodied energy associated with office fit-out – which is often akin to a short-term consumable rather than a long-term durable in many multi-storey buildings.

This study used building permit data from the Melbourne Central Business District (n = 986) over the period 2006-2010 (inclusive) to quantify the number of retrofits and related trends. Building on this, a small number of targeted case study buildings were used to probe specific issues in profiling trends associated with high-frequency trends arising from the main sample.

The data show that the number of retrofits varies according to location, grade, size and the age of buildings. Using the case study data, there is initial evidence to suggest that between 46 and 70 per cent of the floors in a high-rise office building will undergo retrofit in a five-year period. Further research should apply these data to recurring energy modelling for office buildings.

One limitation which applies to this study is that the research is limited to a defined geographical area in one Australian city, Melbourne. Secondly the study covers a specific period, and the number of retrofits may be affected negatively or positively depending on the prevailing market conditions.

This paper raises important questions in respect of life cycle carbon emissions in the context of prevailing trends to shorter lease terms and practices around fit-out.

The retrofit of office buildings tends to go unnoticed and unmeasured in the debate about sustainable buildings. The paper provides original thought development and important measurement input which will assist in providing a more accurate and meaningful life cycle assessment of office buildings.

Cost-benefit (C/B) analysis helps to determine the economic feasibility of business software investments. Research literature and published practices do not recognize substantial software maintenance costs in C/B analysis. Current analyses emphasize the benefits of an initial investment but do not consider the recurring benefits of each enhancement during the software lifecycle. Such analyses could lead to incorrect investment decisions and lost business opportunities. This article aims to review current research on software lifecycle costs and develop a theoretically sound C/B analysis.

This article reviews current C/B analyses and discusses their shortcomings in treating the significant recurring maintenance costs. It analyzes the findings of various studies on software maintenance and synthesizes these findings to identify the nature of various maintenance costs and their benefits. Based on the synthesis, it theorizes various cost and benefit elements for inclusion in a revised C/B analysis.

This article identifies each recurring maintenance cost relevant to C/B analysis. It also identifies recurring benefits from each enhancement that hitherto have been omitted. Finally, this article discusses how these costs and benefits should be treated in the revised C/Bs analysis.

This is a conceptual paper proposing a new C/B analysis and requires an empirical validation.

This article provides a revision of the C/B analysis that is long overdue. It will help to justify a software investment correctly, rank software projects that compete for limited funds and help create a sound software project portfolio. Since 20% of software products may incur 80% of software investment, this analysis will help to make correct software investments and avoid lost business opportunities. This article also describes a practical method to use the revised C/B analysis.

This article provides a revision of the C/B analysis that is long overdue. It will help to justify a software investment correctly, rank software projects that compete for limited funds and help create a sound software project portfolio. Since 20% of software products may incur 80% of software investment, this analysis will help to make correct software investments and avoid lost business opportunities. This article also describes a practical method to use the revised C/B analysis.

This paper aims to examine the relationship between audit characteristics (ACs) and audit fees on classification shifting (CS) among German-listed non-financial firms.

Using a sample of 130 German-listed (Deutscher Aktienindex, Mid Cap dax and Small caps Index) firms from 2010 until 2019, this study investigated the impact of audit committee size, audit committee meetings, audit committee financial expertise and audit fees on CS.

This study found the evidence of CS, meaning that managers misclassify recurring expenses in the income statement into non-recurring expenses to inflate core earnings. This study also found that the audit fee ratio, audit committee financial expertise and frequency of audit meetings are negatively associated with CS among German-listed firms. However, the audit committee size does not influence CS.

This study will help the board improve its internal auditing practices and provide essential information to investors to assess how ACs affect the quality of financial reporting.

This study focused on a bank-oriented economy, i.e. Germany, with lower investor protection and low transparency. This paper documents new evidence on how ACs and audit fees impact CS among German firms, as most of the previous studies on CS mainly focused on market-oriented economies such as the UK and the USA.

In an increasingly budget-constrained environment, the Department of Defense (DoD) must maximize the value of fiscal resources obligated on service contracts. Over half of DoD procurement spending between 2008 and 2012 was obligated on service contracts (GAO, 2013). Many services are common across the enterprise and recurring in nature; however, they are treated as unique and procured individually at the base level, year after year, rather than collectively in accordance with a larger, enterprise-wide category management strategy. The purpose of this paper is to focus on creating a methodology that treats common, recurring service requirements in a more strategic manner.

The authors develop a standardized, repeatable methodology that uses relevant cost drivers to analyze service requirements to identify more efficient procurement strategies. Furthermore, they create a clustering continuum to organize services based on proximity between the customer-supplier bases. This paper uses a commercial business mapping software to analyze cost driver data, produce visualizations and illustrate strategic opportunities for category management initiatives. DoD requirements for Integrated Solid Waste Management (ISWM) within the Los Angeles area are evaluated using the software and methodology to demonstrate a model for practical application.

The authors find that commercial software can be used to cluster requiring activities needing common, recurring services. This standardized, repeatable method can be applied to any category of services with any number of cost drivers. By identifying optimal requiring activity clusters, procurement agencies can more effectively implement category management strategies for service requirements.

The initial approach of this paper was to develop a macro-level, one-size-fits-all model to centralize procurement. The authors found this approach inadequate as they tried to group service requirements of wildly differing characteristics. They experienced other significant limiting factors related to data availability and data collection.

Clustering common and recurring DoD service requirements would result in standardized levels of service at all installations. The demand savings from clustering would promote the implementation of best practices for that service requirement across the DoD, which would eliminate non-value-added activities currently performed at some installations, or gold-plating of requirements, which is also likely occurring.

This paper is the first to use an analytics-based methodology to cluster common, recurring public services. It is the first method that offers a standardized, repeatable approach to implementing category management of service requirements to achieve cost savings.

The purpose of the study is to diagnose recurrent logistics problems in a public organization’s network of logistics entities, determining the maturity level of each supply chain (SC) function, and trying to link problems within the SC functions to the maturity level by using the case study method.

Extant research on supply chain management (SCM) maturity is combined with notions of SC flows and disciplines. The resulting SCM Disciplines Maturity model comprises multiple diagnostic steps. It is illustrated by means of a developmental case study at a large public organization facing recurrent logistics problems in routine processes.

The model is shown to be a useful instrument to obtain insight into linkages between recurrent logistics problems and the way an SCM organization harbors multiple SCM disciplines.

The paper examines recurrent logistics problems in relation to SCM maturity, a relatively unknown research subject. It shows how SCM maturity thinking can support the diagnosis of recurrent problems. In a rapidly changing world, it enables further research on diagnosis as a dynamic capability.

This study analyzes how tech firms can implement the modern wave of subscription-based business model (SBBM), including value proposition, value creation, value capture and performance. In fact, these elements push tech firms to move from traditional to SBBMs.

To achieve the objectives of this study, we initially construct a theoretical framework for applying SBBM. Subsequently, we employ qualitative research to examine the current implementation of the subscription-based economy within tech firms.

A successful SBBM necessitates capturing value through sustainable revenue transactions and revising aspects of the value proposition, creation and capture. Continuous improvement through business value analysis is imperative. Additionally, an agile operations system is vital to address revenue complexities, enable data collection and enhance value proposition, service innovation, churn rate and customer retention, which are essential for SBBM maintenance.

This study delves into how the subscription-based economy is reshaping the business models of tech firms. Beyond exploring the theoretical foundation of this transformative path, this study offers actionable insights on enhancing the value proposition, creation, capture and business value within subscription-based economy frameworks.