Les sociétés de haute technologie européennes, de par leurs caractéristiques (dépenses en actifs immatériels, croissance, innovation...) sont amenées à publier des régularisations comptables. Ceci peut affecter la persistance de leurs résultats. Néanmoins, notre étude indique qu'au...

This study identifies three organisational variables that have an influence on internal auditing practices and specifies how each of them can exert its influence. This study is based on a literature review, combined with insights from theory specification cases; and contributes to the literature...

This study identifies three organisational variables that have an influence on internal auditing practices and specifies how each of them can exert its influence. This study is based on a literature review, combined with insights from theory specification cases; and contributes to the literature...

Like many countries in Eastern Europe, Slovakia is currently facing social and economic changes that are leading the country towards a market economy. In the future, the country might join the European Union. This will call for many legislative and practical changes to which Slovak institutions...