influencing co-managing. An extensive review of the literature relating the changes in gender studies over the past 30 years is … influencing co-managing. An extensive review of the literature relating the changes in gender studies over the past 30 years is …

system of fiscal accountability developed by the Governmental Accounting Standards Board is too complex and technical for the …. The problem of governmental accounting complexity is treated as one of systemic nature due to the needs of a broad range …, and their opinions about the evolution of governmental accounting theory and practice. The third part of the study …

" process mitigates some departing CEOs' manipulations of earnings. Since agency theory predicts that management of accounting …" process mitigates some departing CEOs' manipulations of earnings. Since agency theory predicts that management of accounting …

, and given the findings of previous studies, the findings of this study also imply that the expected tax savings are …, and given the findings of previous studies, the findings of this study also imply that the expected tax savings are …

This study examines whether accounting standards or institutional factors are the prime determinants of differences in … value relevance of accounting numbers across countries. The motivation for this study arises from ongoing accounting … investors support the need for comparability. Opponents, on the other hand, argue that efforts toward a common set of accounting …

between the appointment of the new CIO and subsequent improvement in the accounting measures of profitability. Findings reveal … between the appointment of the new CIO and subsequent improvement in the accounting measures of profitability. Findings reveal …

forecasts, thereby minimizing management's discretion in applying accounting principles and standards (Kwon 1996). This suggests … that industry specialist auditors can enhance audit quality. Consequently, clients of industry specialist auditors are … forecasts, thereby minimizing management's discretion in applying accounting principles and standards (Kwon 1996). This suggests …

Auditor independence has been a long-standing issue for regulators resulting in numerous studies on the subject on how … successfully enhanced financial reporting quality, I examine post-SOX changes in non-audit fees (as a proxy for changes in quasi …-rents) and the extent of changes in two measures of financial reporting quality. Results suggest that SOX mandates have been …