1 - 7 of 7 articles
Abstract Mutual associations were created to provide, through a system of self-help, for the welfare of members of the British working class increasingly separated from the family unit characteristic of an agricultural-based economy. The appropriate method for protecting the resources required...
Abstract In recent years many organisations have moved towards a total quality management (TQM) path in their quest for quality. Accounting researchers have become interested in understanding how accounting systems are implicated within a TQM environment. This paper reports on a case study of...
Abstract The assessment of a firm's going concern status is not an easy task. To assist auditors, going concern prediction models based on statistical methods such as multiple discriminant analysis and logit/probit analysis have been explored with some success. This study attempts to look at a...
Abstract Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo, 1981; Dye, 1993). Controlling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are...
Abstract This study investigates how large US multinational companies use foreign exchange derivatives (FXDs) to manage currency risk. The study tests whether a company's use of FXDs is associated with its exposure to changing exchange rates, and whether such risk management practices are...
Abstract This paper considers the problem of establishing a criterion against which auditors and others can judge the adequacy of financial reporting. Three types of criteria are considered: a general over-riding requirement (type A), an integrated coherent framework (type B), and detailed...
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