This dissertation investigates two research questions arising from the regulation of internal controls required by Sarbanes-Oxley Act of 2002 (SOX). The first research question asks whether better internal controls can enhance firm performance? To address this question, the relation between...

Considerable attention has been directed in the recent finance and economics literature to issues concerningthe effects on company failure risk of changes in the macroeconomic environment. This paper examines theaccounting ratio-based and macroeconomic determinants of insolvency exit of UK large...

Untersuchung mit dem zentralen Ziel der Bestimmung von kontrollierbaren Erfolgsfaktoren bei Auslandsniederlassung. Basierend auf dem kontingenztheoretischen Ansatz wird eine erfolgsoptimierende Ausrichtung der gestaltbaren Faktoren auf die nicht oder wenig beeinflussbaren Faktoren angenommen....

There has been sustained interest in explaining why firms adopt different management accounting practices. This paper applies contingency theory to respond empirically to calls by Gerdin (2005), Tillema (2005) and Chenhall (2007) to increase understanding of factors that explain management...

How firms facing environmental uncertainty should organize their activities remains an important and challenging question for today's managers and organizational researchers. Proponents of contingency theory have argued that organizations must adjust their activities to fit the level of...

The purpose of this research is to develop a comprehensive, IS assessment framework using existing IS assessment theory as a base and incorporating suggestions from other disciplines. To validate the framework and to begin the investigation of current IS assessment practice, a survey instrument...

The purpose of this research is to examine the following research question: how has enforcement of Resource Conservation and Recovery Act (RCRA) adapted to the Big Box business system innovation? Additionally, the study explored the possible nature of regulatory choke points that may emerge from...

This dissertation investigates the effects of firm financial distress on two key firm decision variables: sales prices and inventories. These analyses contribute to the Structure-Conduct-Performance paradigm literature. Specifically, the feedback loop between financial distress, a result of poor...

The use of risk management methodologies on IT projects is very important, but very little is understood about what drives this use. A review of the literature identified a range of potential drivers of this use, with the notion of use itself being resolved into two types: organizational level...