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Determinants and consequences of management accounting system choice: an empirical analysis

Lawrence, Carol M.; Parry, Robert W. - In: Journal of Public Budgeting, Accounting & Financial … 6 (1994) 1, pp. 56-90

This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in not-for-profit hospitals. The logistic regression analysis indicates that management accounting system design is...

Persistent link: https://www.econbiz.de/10014895012

PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*

Khurana, Inder K.; Lundstrom, Nathan G.; Raman, K. K. - In: Contemporary Accounting Research 38 (2020) 1, pp. 376-411

Persistent link: https://www.econbiz.de/10012280877

International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism

KHURANA, INDER K.; WANG, WEI - In: Journal of Accounting Research 57 (2018) 1, pp. 241-290

Persistent link: https://www.econbiz.de/10012086229

Tax Avoidance, Managerial Ability, and Investment Efficiency

Khurana, Inder K.; Moser, William J.; Raman, K. K. - In: Abacus 54 (2018) 4, pp. 547-575

Persistent link: https://www.econbiz.de/10012087264

Internal control material weakness and CEO recruitment

Khurana, Inder K.; Kyung, Hoyoun - In: Journal of Business Finance & Accounting 48 (2021) 9-10, pp. 1940-1987

Persistent link: https://www.econbiz.de/10012635713

State pension liabilities and credit assessments

Hallman, Nicholas; Khurana, Inder K. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 943-967

Persistent link: https://www.econbiz.de/10011428929

Debt maturity structure and accounting conservatism

Khurana, Inder K.; Wang, Changjiang - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 167-203

Persistent link: https://www.econbiz.de/10011525591

Does the JOBS Act reduce compliance costs of emerging growth companies? : theory and evidence

Khurana, Inder K.; Zhao, Lei - In: Auditing : a journal of practice & theory 38 (2019) 4, pp. 151-175

Persistent link: https://www.econbiz.de/10012295515

Spatial competition in local audit markets and the fallout on deloitte from the 2007 PCAOB censure

Boone, Jeffery P.; Khurana, Inder K.; Raman, … - In: Auditing : a journal of practice & theory 36 (2017) 2, pp. 1-19

Persistent link: https://www.econbiz.de/10011702197

Societal trust and open innovation

Brockman, Paul; Khurana, Inder K.; Zhong, Rong - In: Research policy : policy, management and economic … 47 (2018) 10, pp. 2048-2065

Persistent link: https://www.econbiz.de/10011980237