This study examines the green purchase awareness of Philippine youth consumers and its influence on green purchase intention and, ultimately, their green purchase behaviour. The study used the theory of planned behaviour as a conceptual framework. The research used an online five-point Likert scale questionnaire and gathered data from accounting and business students in the Philippines; data were collected from 923 usable respondents and then validated and analysed using structural equation modelling (SEM). The findings suggest that respondents’ awareness of environmental degradation’s consequences influences green purchase intention and positively mediates green purchase behaviour. The attitudes, norms, and respondents’ perceived behavioural control represent the environmental awareness beliefs; they positively and significantly contributed to green purchase intention, which contributed to green purchase behaviour. The study is original in that it examines the applicability of the theory of planned behaviour in the context of the Philippines, which has legislative backing for environmental awareness among the citizens. It also investigates the extent to which subjective norms can influence personal behavioural control and mediate towards green purchase intention. The findings contribute to the Philippine setting; however, it is extensible with further research on emerging nations that share societal cultures. The data obtained sufficiently explain the phenomenon using the theory of planned behaviour; combining it with Hofstede’s model of societal culture can increase explanatory power for societal-based studies on purchase intention and behaviour. In a high-power distance and collective societal-cultural setting, findings support the argument that environmental awareness contributes to green purchase intention and buyer behaviour. The proactive stance of making the population aware of the environmental effects is noticeable. However, they provide a low-level explanation of their intention to purchase green products and a medium-level explanation of translating purchase intention to purchase behaviour. Hence, we recommend the government review their approach to making people environmentally aware, which measurably translates into green purchasing intention and purchasing behaviour.

The concept of materiality, originating in the accounting domain and applied in the auditing domain, is an essential tool for improving audit quality. A renewed interest in materiality research emerged in Australia after submitting Exposure Draft no. 243 by the Australian Accounting Standards Board (AASB) proposing the withdrawal of AASB 1031 Materiality, which became effective in July 2015. The purpose of this paper is to review the audit literature to examine how the materiality concept is located in the regulatory framework, the standards and guidance that support the application of this concept, and research undertaken using different research methods. As our review reveals significant gaps in recent research on the subject, gaps need to be addressed. The paper concludes by proposing research propositions that fit into the audit triangle for materiality research developed in this paper.

This study examines the service quality of accounting firms in Pampanga, Philippines, and their customers’ satisfaction. Using the SERVQUAL model, the study explores the effect of service quality, price, and firm image on client satisfaction of accounting firms. The study conducted a field survey questionnaire using convenience sampling and collected 59 client-firm responses. The findings suggest that accounting firm clients are satisfied with the services they receive from their respective providers. Regression analysis indicates that service quality significantly affects only customer satisfaction. Price has a significant effect on service quality. The duration a client stays with the firm and services provided to the client also significantly impact controlling service quality. Additional testing shows that service quality mediates the influence of service price on customer satisfaction. The findings guide accounting firms to improve their client service quality.

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