This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions...

At a time when Congressional investigations have taken on added importance and urgency in American politics, this book offers readers a rare, insider’s portrait of the world of US Congressional oversight. It examines specific oversight investigations into multiple financial and offshore tax...

Executives in Europe have significantly expanded their role in operations - in parallel to their strategic leadership. At the same time, they need to make decisions faster than in the past. In these demanding times, a redesigned Business Intelligence (BI) should support managers in their new...

Grundlagen der IP-Auditierung und -Zertifizierung -- Zwölf Gründe für die Auditierung und Zertifizierung -- Management und Prozesse des Geistigen Eigentums -- Bestandteile des Geistigen Eigentums -- Geistiges Eigentum und Arbeits-, Dienst-, Auftrags- und Kooperationsprozesse --...

1 Einführung, Gegenstand der Untersuchung, Aufbau und Vorgehensweise der Arbeit -- 1.1 Problemstellung -- 1.2 Wissenschaftliche Zielstellung der Arbeit -- 1.3 Gang der Untersuchung -- 2 State of the art: Erkenntnisstand zu überörtlicher Prüfung in Theorie und Praxis -- 2.1...

Tanja Spennlingwimmer untersucht in diesem Buch das Beteiligungsmanagement und -controlling öffentlicher Unternehmen und deren Beteiligungen unter Berücksichtigung des Bundes Public Corporate Governance Kodex (B-PCGK). Weitere Aspekte stellen der Vergleich zum deutschen Kodex, die Analyse von...

Cost and management accounting -- Functions and types of transfer prices -- Market-based transfer prices -- Cost-based transfer prices -- Negotiated transfer prices -- Transfer prices and behavioural control -- Summary.

The International Handbook of Public Financial Management is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten...

Human Resource Management, Innovation and Performance investigates the relationship between HRM, innovation and performance. Taking a multi-level perspective the book reflects critically on contentious themes such as high performance work systems, organizational design options, cross-boundary...