Compliance with prevailing accounting standards is induced if the expected disadvantage due to sanctions imposed if non-compliance is detected outweighs the advantage of non-compliant accounting choices.(...)

During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic...

This paper examines the impact of SOX on the total cost and the component cost of going public. First, we document a statistically significant increase in non-underwriting expenses of 0.8 percentage points after the introduction of SOX, which is mostly due to an increase in accounting and legal...

In recent years there has been an upsurge of interest among growth economists in General Purpose Technologies (GPTs). A GPT can be defined as "a technology that initially has much scope for improvement and evntually comes to be widely used, to have many uses, and to have many Hicksian and...

How do evaluative practices become natural and ubiquitous in an organization? In this paper we integratefindings from previous empirical work on the adoption of evaluative practices in organizations with insightsfrom institutional theory and social psychology research for advancing the...

The European leasing industry is highly concerned by recent developments in theaccounting of lease contracts.LEASEUROPE fears that a profound change to the principles governing the accountingof lease contracts would have serious consequences for the industry in continentalEurope. The Federation...