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Abstract Using data obtained from a sample of 314 UK quoted companies (excluding financial sector companies), this paper examines three aspects of the relationship between fees for audit and non-audit services: (a) the extent and nature of the provision of non-audit services to audit clients;...
Abstract We consider whether the allocation of the sunk cost of a central resource to operating divisions can be consistent with economically optimal resource consumption decisions. When it is recognised that the central resource is scarce, one may, in principle, defend the allocation of sunk...
Abstract Previous accounting research has suggested that subordinate participation in the budgetary process has two cognitive aspects: (1) participation enhances budget quality, and hence the utility of budgets, by allowing subordinates to introduce private knowledge into the budgetary process,...
Abstract A share valuation model is developed that takes account of the possibility of shareholding periods extending beyond one year, income taxes, capital gains taxes paid on realised gains and indexation for inflation. For an infinite dividend series, an optimal shareholding period is...
Abstract Planning judgments concerning the nature, extent and timing of evidence are critical to an audit's effectiveness and efficiency. The auditing literature suggests that knowledge of the strength of a client's internal controls in various cycles is an important consideration in such...
Abstract Philips Electronics NV, a very large European company, went through considerable upheaval in the period 1980 to 1994. Accounting disclosures did not seem to be very helpful to statement readers who wanted to evaluate Philips' progress and position. The company's financial condition and...
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