Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice Fulltext Access 20 Pages 2010
Exploring Sarbanes–Oxley’s effect on attitudes, perceptions of norms, and intentions to commit financial statement fraud from a general deterrence perspective Fulltext Access 20 Pages 2010
Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice Fulltext Access 20 Pages 2010
Different open book accounting practices for different purchasing strategies Fulltext Access 20 Pages 2010
Transfer pricing practices of transnational corporations in PATA countries Fulltext Access 20 Pages 2010
Developing skills via work placements in accounting: Student and employer views Fulltext Access 20 Pages 2010
Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003 Fulltext Access 20 Pages 2010
Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms Fulltext Access 20 Pages 2010
Abnormal Audit Fees and Audit Opinion – Further Evidence from China's Capital Market Fulltext Access 20 Pages 2010
Contrastación empírica del Efecto Fisher en la Unión Europea mediante técnicas de cointegración con datos de panel Fulltext Access 20 Pages 2010
Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms Fulltext Access 20 Pages 2010
The effect of Regulation Fair Disclosure on expectations management: International evidence Fulltext Access 21 Pages 2010
Lifestyle, status and occupational differentiation in Victorian accountancy Fulltext Access 21 Pages 2010
Belief perseverance among accounting practitioners regarding the effect of non-audit services on auditor independence Fulltext Access 21 Pages 2010
Derechos de entrada e inversión en un periodo de crecimiento económico: percepción de los potenciales franquiciados Fulltext Access 21 Pages 2010
Monotonicity in asset returns: New tests with applications to the term structure, the CAPM, and portfolio sorts Fulltext Access 21 Pages 2010
On the relationship between analyst reports and corporate disclosures: Exploring the roles of information discovery and interpretation Fulltext Access 21 Pages 2010
Institutionalizing social entrepreneurship in regulatory space: Reporting and disclosure by community interest companies Fulltext Access 22 Pages 2010
Disclosure and cost of equity capital in emerging markets: The Brazilian case Fulltext Access 22 Pages 2010
The Relevance of Different Open Innovation Strategies for R&D Performers Fulltext Access 22 Pages 2010
On IT and business value in developing countries: A complementarities-based approach Fulltext Access 22 Pages 2010
El desempeño medioambiental en empresas multinacionales: Influencia de la distancia institucional entre países Fulltext Access 22 Pages 2010
Capital humano, desajuste educativo y productividad del trabajo: Un estudio para la industria hotelera Fulltext Access 22 Pages 2010
A transparency Disclosure Index measuring disclosures: Chinese listed companies Fulltext Access 22 Pages 2010
Accounting and international relations: Britain, Spain and the Asiento treaty Fulltext Access 22 Pages 2010
Corporate venture capital and the returns to acquiring portfolio companies Fulltext Access 22 Pages 2010
Understanding information systems infrastructure in engineering SMEs: A case study Fulltext Access 22 Pages 2010
Internal control reporting differences among public and governmental auditors: The case of city and county Circular A-133 audits Fulltext Access 22 Pages 2010
Informed trading before analyst downgrades: Evidence from short sellers Fulltext Access 22 Pages 2010
Uncertainty about average profitability and the diversification discount Fulltext Access 22 Pages 2010
Reduced-form valuation of callable corporate bonds: Theory and evidence Fulltext Access 22 Pages 2010
The effect of alternative goals on earnings management studies: An earnings benchmark examination Fulltext Access 22 Pages 2010
Evaluating asset pricing models using the second Hansen-Jagannathan distance Fulltext Access 23 Pages 2010
Quantifying private benefits of control from a structural model of block trades Fulltext Access 23 Pages 2010
Do the Big 4 and the Second-tier firms provide audits of similar quality? Fulltext Access 23 Pages 2010
Determinants of Abandoning Innovative Activities: Evidence from Spanish Firms Fulltext Access 23 Pages 2010
Nonfinancial performance measures, externalities and target setting: A comparative case study of resolutions through planning Fulltext Access 23 Pages 2010
Assessing corporate social performance: Strategies of legitimation and conflicting ideologies Fulltext Access 23 Pages 2010
Optimal exercise of executive stock options and implications for firm cost Fulltext Access 23 Pages 2010
Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits Fulltext Access 24 Pages 2010
The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions Fulltext Access 24 Pages 2010
Different uses of performance measures: The evaluation versus reward of production managers Fulltext Access 24 Pages 2010
Payoff complementarities and financial fragility: Evidence from mutual fund outflows Fulltext Access 24 Pages 2010
More insiders, more insider trading: Evidence from private-equity buyouts Fulltext Access 24 Pages 2010
A resolution of the distress risk and leverage puzzles in the cross section of stock returns Fulltext Access 24 Pages 2010
Efectos de las fusiones bancarias en los resultados. El caso de las cajas rurales en España durante la primera mitad de la década de 2000 Fulltext Access 24 Pages 2010
Returns of claims on the upside and the viability of U-shaped pricing kernels Fulltext Access 25 Pages 2010
Creating dynamic tensions through a balanced use of management control systems Fulltext Access 25 Pages 2010
When should firms share credit with employees? Evidence from anonymously managed mutual funds Fulltext Access 25 Pages 2010
Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order Fulltext Access 25 Pages 2010
Stock market reactions to audit failure in Japan: The case of Kanebo and ChuoAoyama Fulltext Access 25 Pages 2010
Relación tecnológica en los acuerdos de cooperación empresarial y generación de innovaciones Fulltext Access 25 Pages 2010
Recursos y resultados de las pequeñas empresas: nuevas perspectivas del efecto género Fulltext Access 25 Pages 2010
Mispricing of dual-class shares: Profit opportunities, arbitrage, and trading Fulltext Access 26 Pages 2010
The value of excess cash and corporate governance: Evidence from US cross-listings Fulltext Access 26 Pages 2010
Identity narratives under threat: A study of former members of Arthur Andersen Fulltext Access 26 Pages 2010