This study reports on a survey that investigated changes in management accounting and control systems in 31 Canadian manufacturing companies. Six variables that may influence changes in management accounting and control systems are identified from contingency theory literature. The findings...

Auditors switching is commonly examined based on statistical techniques such as discriminant analysis or logit and probit specifications. This paper employs two dichotomous statistical techniques to show both whether auditors switching can be forecasted and which method is better fitted for the...

In the wake of the recent financial meltdown, financial reporting under both North American generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) has involved renewed attention to the structures and constraints of mark-to-market and similar...

The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board to...

This paper offers a generic and rational construction of Balanced Scorecard. The construction involves implementing a time-managed approach to identify the evolution of the main contributors to the current company’s strategy as well as their behavior in the future organizational...

We provide information regarding expert testimony in financial fraud cases. Financial fraud, including tax fraud, is on the rise, and so is the demand for expert witness testimony for both the prosecutors and the defense team when these frauds are prosecuted. We detail the role and...

Identity theft is a rampant problem in the United States. It occurs when one’s personal information is stolen for the purpose of impersonating that person, making unauthorized purchases, taking money from bank accounts, opening new lines of credit with the stolen information, or using...

The movement of business toward a global economy has accelerated the need to move toward global accounting standards. Two recent decisions by the United States Securities and Exchange Commission, SEC, have had a major impact on the issue of converging US GAAP and international accounting...

This paper examines the implementation of a strategic management system at the Port Authority of Valencia, a government body managing and controlling the ports of Valencia, Sagunto and Gandia in Spain. The methodology used is a case study, a method that has grown increasingly popular in this...

This study examines whether Japanese firms’ selling, general, and administrative costs are sticky. We also investigate the determinants of cost stickiness in Japan and test whether Japanese managers changed their cost behavior after the stock market collapse in 1990. We find that similar...