The emergence of the transfer pricing is the consequence of the apparition of a big and complex modern enterprise structured by centers of autonomous responsibilities .The transfer pricing can be determined among others by several methods, those founded on the notion of costs or on the price of...

The purpose of this paper is to analyze the impact of corporate governance mechanisms (i.e., ownership structure, size, debt and the composition of the board of directors) on the external demand for a higher quality or reputed auditor. The latter, which is estimated by the Principal Component...

Considered a long time strategic value because of its importance, management control has become the cornerstone of the fact that it is source of potential improvement progress to all types of businesses. It is a function that motivates those responsible and encourages them to carry out...