Earnings management behavior has been a concern in the accounting profession for a long time. This study surveyed 583 certified public accountants (CPAs) in public accounting, industry and academia to determine if there is a link between corporate ethical values and perception of earnings...

Purpose –The influence that Supreme Audit Institutions (SAIs) exert on management of administrations through performance audits has been examined very little and questioned even less. This study of the impact of Auditors General (AG) on management of six Canadian administrations for the...

In this study it is argued that positive agency theory is a relevant theoretical perspective in studies of the balanced scorecard in business management because agency theory addresses implementation and organizational control issues. If the balanced scorecard is to be applied also in public...

Ever since its introduction, the concept of organisational slack has constituted the basis for a considerable body of research within behavioural science. A great deal of this research has concentrated on budgetary slack, and within the field of public administration the focus has been on the...

Public administration is incrementally moving on a reform track that leads from responsiveness to collaboration. Attempts to enrich the discussion on the current state of new managerialism in public administration and to explain why and how it makes progress towards higher levels of cooperation...

Purpose – The influence that Supreme Audit Institutions (SAIs) exert on management of administrations through performance audits has been examined very little and questioned even less. This study of the impact of Auditors General (AG) on management of six Canadian administrations for the...

Purpose – The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students by examining their cheating perceptions....