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quantitative evidence in management accounting research published from 2002 to 2012. These maps display variables, causal links … provided by Luft and Shields (2003) and find that research interest in empirical quantitative management accounting has … our maps can identify research gaps and inspire future research. For example, we show how the graphical representation of …
Persistent link: https://www.econbiz.de/10012972005
This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in … Finland during the past twenty years (i.e., from 1990 to 2009). The results synthesize the research themes, methodological … approaches and types of publications of the dissertations. Our findings not only indicate diversity of research themes and …
Persistent link: https://www.econbiz.de/10013116089
consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … several potential paths forward for the accounting research community …
Persistent link: https://www.econbiz.de/10012831777
consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … several potential paths forward for the accounting research community …
Persistent link: https://www.econbiz.de/10012839580
This paper discusses the application of a triangulated research design in studying the cost efficiency of central … and recent moves to make universities more quot;accountable,quot; not least because the research was funded by the Higher … encountered during a research process that encompassed these dualities but which aimed at producing a unified body of knowledge …
Persistent link: https://www.econbiz.de/10012778340
collaborators began a research program on auditor-client management negotiations in 1996. The purpose of this paper is to review the … fifteen years of research on auditor client management negotiation including publishing, for the first time, the theoretical … model that underlay their research program. I then review the sequence of published papers focusing on Gibbins, Salterio and …
Persistent link: https://www.econbiz.de/10014175250
technology research as we broaden our views on accounting research. Focus group methods are particularly applicable in pursuing … the study of emerging technology-driven phenomena in accounting. In this overview of group research methods and their … in conducting such research. In examining the methodological challenges facing researchers when using group methods, we …
Persistent link: https://www.econbiz.de/10014175756
This study examines whether the sustainability of a firm’s tax strategy provides information about the persistence of a firm’s pre-tax earnings and earnings components. We also investigate whether investors are able to determine the sustainability of a firm’s tax strategy and use it as a...
Persistent link: https://www.econbiz.de/10014176146
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...
Persistent link: https://www.econbiz.de/10014177281
This paper offers new findings about how audit fees vary around auditor dismissals and resignations. For dismissals, we find evidence of lower than normal fees before and after an auditor change, consistent with the view that both incumbent and successor auditors adjust fees downward to retain...
Persistent link: https://www.econbiz.de/10014177375