This study investigates whether fee dependence within the audit firms' offices jeopardises auditor independence. Fee dependence is examined at both the national audit firm level as well as the local office level and in a setting where public disclosure of fees is mandatory. We focus our tests on...

This work consists of two parts. In the first part I analyze the influence of personal mobility on the citizens' willingness to run for a political office in their municipality and on the resulting local policy outcome. The model portrays heterogeneous policy preferences that are coupled with...

This report documents Reynolds Electrical Engineering Co., Inc., analysis of all major job groups with explanations if minorities and females are underutilized in any one or more job group. Goals and timetables have been developed and good faith efforts are directed to correct any deficiencies....

Purpose: This paper aims to examine the integration of entrepreneurship and strategy to develop a conceptual framework of strategic entrepreneurship. The framework is developed through an analysis of theory and refined through an examination of practice. Design/methodology/approach: This...

This paper adopts an epistemic community framework to explicate the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. The context is the adoption and implementation of fair value...

On 12 June 2006, the lights went out in New Zealand’s largest city and major commercial centre, Auckland. Business was disrupted and many thousands of people inconvenienced. The unscheduled power cut was the latest in a series of electric power problems in New Zealand over the past decade....

Como medida para se aumentar a margem de lucro na pecuária, é preciso antes, que se tenha o valor de quanto custa produzir uma @ na propriedade e baseando-se neste dado, definir estratégias que venham aumentar a rentabilidade da atividade. Objetivou-se com este trabalho determinar os custos...