IMPACT : International Journal of Research in Business Management

31-46

Authors: Niyonzima T & Soetan, T. A

Auditors' characteristics have effects on the quality of financial information which is fundamental to users' decision-making. This study was done in order to evaluate the auditors’ characteristics and quality of financial information provided. The main problem studied is that management prepares financial statements that contain financial information, in order to be useful for decision making by different stakeholders and management services, a proper examination of such information in today's business environment and legal framework requires the assurance, credibility, and confidence from a third party that will certify what managers have reported. Thus, auditors are required to demonstrate certain qualities in conducting such work. This study followed exploratory research design. Findings demonstrated that auditors should possess technical and functional qualities (ethical skills, technical and competence skills, independent mind and in appearance, objectivity and other human skills for communication and relationships) which all help them to be effective examiners and assessors of financial information quality in terms of relevance, reliability, comparability, and understandability for clear decision making. The empirical studies demonstrated the negative effects of bad auditors’ behaviors on violation of audit and professional standards and the study concluded and recommended that audit services are considered as financial, medical services to different beneficiaries and that auditors should protect their profession and stakeholders' interests.

59-68

Authors: Mubina Khondkar

Critics often say that food shops and restaurants open and close in the blink of an eye – however, a familiar traditional Bangladeshi food brand, Haji Biryani, has been able to hold its appeal to the connoisseur of this country for a prolonged period since 1939. Haji Biryani is in no way the most monetarily profitable one and it definitely lost a large portion of its market share due to cut-throat competition and lack of organized expansion. Despite this, it is the first restaurant to introduce biryani to the consumers of the then East Bengal. In a way it seems to have always existed to the population of Bangladesh, thus, instilling itself into Bangladeshi culture and its tradition. This paper explores and presents the case of Haji Biryani as a brand. It is based on the findings of an empirical marketing research. This study uses descriptive research as it attempts to expand the boundaries of knowledge on consumers’ attitude and preferences towards Haji Biryani. This paper is a case study on Haji Biryani as a local cuisine with ethnic label; and an attempt to trace its success path, as well as explains what motivates people to prefer it.