Research on boards of directors is dominated by a largely context free methodological tradition that seeks to relate various structural and demographic characteristics of boards to firm performance. An alternative research agenda stresses the centrality of context and the necessity of gaining...

We consider a principal-agent model where the agent is hired to take an action on behalf of the principal. The agent can exert costly effort to learn the true state of the world. If he fails to discover the state, he can end an inquiry to the principal who then can exert (additional) costly...

Over time, a changing environment has produced changes in the types of accounting information and in the dissemination of such information (financial reporting). Certain changes in the environment do impel changes in accounting. This paper examines various theoretical issues in accounting in a...

Economic Value Added is a new measure of performance that is purported to better align managers' incentives to that of the shareholders. Accordingly, firms that experience higher agency conflicts should be more included to use this performance evaluation system. Additionally, the organizational...

This study examines how auditors' job performance is affected by the interaction between individual auditors' locus of control and the extent to which the employing audit firm uses a structured audit technology. We distributed an instrument that measures locus of control (quot;internalquot; vs....

This paper describes some preliminary findings of an ethnographic inquiry into a steel mill purchased by its employees through a stock option scheme in the early 1980s to avoid closure by its parent company. A new company was formed with a broad of thirteen directors of whom three represented...

Internal audit has become an essential component in the structure of a modern company, providing greater efficiency through a more adequate human and material resources and a better coordination between different departments of a company. Ensuring that the company meets the standards of...

Because of the increasing importance of effective and productive management of public organizations, budgetary slack is started to be seen as an important problem for public organizations. In order to contribute the solution of this problem, the current study investigates the effects of...

(VF)Quelles sont les relations entre les outils de gestion et la dynamique de l’action collective ? Cet article met en avant le rôle de l’évolution de l’appropriation des outils de gestion par les salariés dans les différentes phases de l’action organisée. La présentation des...