It is appropriate that the role and scope of audit to be made and investigated in the general context of reform of financial market regulation. The audit, along with corporate oversight and governance, should contribute heavily to financial stability, because its role is to provide a guarantee...

Vor dem Hintergrund der aktuellen Verwerfungen auf den globalen Finanzmärkten und der Erfahrung folgenschwerer Bilanzskandale stellt sich die „World of Finance“ wie auch die interessierte Öffentlichkeit zunehmend die Frage, was das Testat des Wirtschaftsprüfers in der heutigen Zeit noch...

In markets where transactions are governed by contractual incompleteness, revealed intentions to evade taxes may affect market performance. We experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from...

In markets where transactions are governed by contractual incompleteness, revealed intentions to evade taxes may affect market performance. We experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from...

The concern of this paper is to highlight time use as a valuable resource and important factor in the development process of Less Developed Countries. It propounds time use,that is neglected in Development studies, as an important factor in human development index. The role of time management as...

Recursive regression analysis revealed time management skills and study time were positively related with quarter GPA for 93 students in three agricultural economics courses at Ohio State University. GPA increased only 0.04 points [4.0 scale] per additional study hour, suggesting substantial...

This article aims to provide a historical perspective to the emergence of trust-based control systems in the workplace. These systems are often seen as a response to increased flexibility requirements following the progress of digital technology, globalisation and an increased knowledge content...

If the ultimate goal of implementation the controlling system is to increase manageability of firms functioning in an unstable surrounding, the requirement of continuity of the management process comes to the fore, that implies the necessity its reorganization. The controlling subsystem should...

Alors que la cessation d’activité professionnelle induit certaines ruptures notamment dans la gestion et la perception individuelle du temps, une étude qualitative explore les liens entre l’évolution de la perception temporelle des individus et l’expérience personnelle de la retraite....