descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …

first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …

governmental techniques, and accounting practices which lead to the elements of security, quantification and shareholder value …/value – The major inference from this paper is that corporate governance research in accounting should pursue new lines of inquiry …

the related disciplines of accounting, organization theory and strategy. The argument unfolds in four steps: first, it … briefly provides some theoretical background for analysis and relates it back to strategizing and accounting as a calculative … argument for city management and critical accounting; finally, it concludes with a discussion of the power effects of those …

Purpose – The purpose of this paper is to examine whether high analyst coverage increases or decreases accounting …-2006. The authors used both accrual-based and market-value-based measures of accounting conservatism, also the extent to which … accounting conservatism. The regression analyses are conducted to test the hypotheses. Findings – Strong evidence was found that …

control mechanisms, distorted incentive schemes, accounting irregularities, failure of auditors, dominant CEOs, dysfunctional …