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PurposeThe purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF).Design/methodology/approachThe methodological design/approach was constructed by combining specific aspects of widely known management...
PurposeThe purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and, in turn, the indirect effect of SMA on company performance.Design/methodology/approachA model is advanced and...
PurposeThis study aims to investigate the occurrence of pre-merger earnings management for a sample of 197 stock- and cash-financed UK acquirers between 1990 and 2009. It also examines the earnings management behaviour around the change in the Corporate Governance Code in 2003 based on the Higgs...
PurposeThis paper reviews management control literature which draws on the institutional logics perspective as the theoretical lens to understand the current grounding of this perspective on management control research. It identifies gaps in the current literature and offers possible future...
PurposeWithin the context of recent post-localism developments in the English local government, this paper aims to show, first, how management controls have become more enabling in response to changes in rules of public sector corporate governance and, secondly, how changes in management control...
PurposeThe purpose of this paper is to examine the effect of the PCAOB part II report disclosures on US triennially inspected audit firms’ deregistration decisions, the likelihood and the timing of audit firms’ dismissals and resignations.Design/methodology/approachThe paper anchored on US...
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