1 - 7 of 7 articles
Abstract The economic determinants of audit fees have been examined extensively among public companies, both in the US (e.g. Simunic, 1980; Gist, 1992) and internationally (e.g. Anderson and Zhégal, 1994). These studies have been based on audits of publicly-traded firms, which were surveyed to...
Abstract This paper seeks to explain the discretionary accounting choices made by managers in a world characterised by asymmetric information between managers and investors. It considers a firm whose capital structure consists of both debt and equity, a manager who protects the interests of the...
Abstract This paper is an attempt to explore the possibilities of working within the functional paradigm to understand the relationship between organisational culture and financial control. More specifically, the research is an empirical study informed by contingency theory. The research uses...
Abstract This paper reports an empirical investigation, based on triangulation methods, of how a set of environmental facts affect budgeting characteristics in the nationalised jute mills of Bangladesh. The key factors were derived from intensive fieldwork. Five external factors (political...
Abstract This study investigates forecast error determinants for a set of forecasts of annual corporate earnings, generated by UK analysts 22 months prior to the announcement dates. This study is particularly concerned with the impact of segmental data on forecast errors; the hypothesis under...
Abstract The UK government intends to introduce resource accounting to central government departments under the banner of ‘Better Accounting for the Taxpayer's Money’. Under the proposed system of resource accounting, as outlined in a White Paper, an annual depreciation charge is to be...
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