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Accounting as Applied Ethics: Teaching a Discipline

Dolfsma, Wilfred - Erasmus Research Institute of Management (ERIM), … - 2005

latter. Accountancy, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws on … deontological and communitarian strands in ethics. The article suggests that the teaching of accounting – especially to non …

Persistent link: https://www.econbiz.de/10010731516

The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments

Gold-Nöteberg, Gold-Nöteberg, A.H.; Hunton, Hunton, J.E. - Erasmus Research Institute of Management (ERIM), … - 2006

these two source attributes. A total of 158 experienced auditors participated in a between-participants experiment with two … increased for female auditors. Post-experiment debriefing items indicate that male (female) auditors believe that male managers …

Persistent link: https://www.econbiz.de/10010730916

The Impact of Client and Auditor Gender on Auditors' Judgments

Gold-Nöteberg, Gold-Nöteberg, A.H.; Hunton, Hunton, J.E. - Erasmus Research Institute of Management (ERIM), … - 2006

This study assesses the influence of client gender and auditor gender on auditors’ judgments. In an experimental task, a client offers unverified explanations as to why the auditor’s initial proposed adjusting journal entry (AJE) to lower the inventory value should not be recorded. The...

Persistent link: https://www.econbiz.de/10010731293

Sourcing of Internal Auditing: An Empirical Study

Spekle, R.F.; van Elten, H.J.; Kruis, A.M. - Erasmus Research Institute of Management (ERIM), … - 2005

In recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure. This expanding role has changed the demands being put on internal auditors. Their new role requires different...

Persistent link: https://www.econbiz.de/10010731554

Contextual Influences on Evaluative Style and its Effectiveness: Three Avenues for Future Research

Noeverman, Noeverman, J.; Koene, Koene, B.A.S. - Erasmus Research Institute of Management (ERIM), … - 2010

Many accounting studies have investigated the effects of differences in evaluative style on subordinate managers … which a superior uses and relies on accounting performance measures when evaluating subordinate managers’ performance. The … literature on this concept of evaluative style has become known as RAPM (reliance on accounting performance measures). Recently …

Persistent link: https://www.econbiz.de/10010731121

A Multidimensional Framework for Financial-Economic Decisions

Hallerbach, Winfried; Spronk, Jaap - Erasmus Research Institute of Management (ERIM), … - 2003

Most financial-economic decisions are made consciously, with a clear and constant drive to "good", "better" or even "optimal" decisions. Nevertheless, many decisions in practice do not earn these qualifications, despite the availability of financial economic theory, decision sciences and ample...

Persistent link: https://www.econbiz.de/10010731288

Accounting for the alignment of interest and commitment in interfirm transactional relationships

Vosselman, E.G.J.; van der Meer-Kooistra, J. - Erasmus Research Institute of Management (ERIM), … - 2004

properly. The (interrelated) roles of accounting in a contractual realm as well as in self-regulating processes of relational …

Persistent link: https://www.econbiz.de/10010731131

Takeover defenses and IPO firm value in the Netherlands

Roosenboom, Roosenboom, P.G.J.; van der Goot, T. - Erasmus Research Institute of Management (ERIM), … - 2003

The central question of this study involves the relation between the use of takeover defenses and IPO firm value. We report that management frequently uses takeover defenses before taking the firm public. The use of takeover defenses is primarily motivated by managerial entrenchment. IPO...

Persistent link: https://www.econbiz.de/10010837490

Why Do European Venture Capital Companies Syndicate?

Manigart, Manigart, S.; Bruining, Bruining, J.; … - Erasmus Research Institute of Management (ERIM), … - 2002

Financial theory, resource-based theory and access to deal flow are used to explain syndication practices among European venture capital (VC) firms. The desire to share risk and increase portfolio diversification is a more important motive for syndication than the desire to access additional...

Persistent link: https://www.econbiz.de/10011242168

The Impact of Business Ownership Change on Employee Relations: Buy-outs in the UK and the Netherlands

wright, mike; Bruining, Bruining, J.; Boselie, Boselie, … - Erasmus Research Institute of Management (ERIM), … - 2004

A buy-out is a fundamental change in the structure of ownership that may affect the way employee relations develop within an organisation. Little is known about the impact of buyouts upon employee relations. This paper aims to address this gap. We focus on two main questions. First, what are the...

Persistent link: https://www.econbiz.de/10011242169