This study is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to …

means of a stochastic frontier approach, then we try to explain the estimated BCCs' cost efficiency with a set of merger … Cooperativo, BCCs) and try to assess whether those mergers were efficiency-enhancing. For the purpose, we employ a two …-step procedure: we first estimate bank-level cost efficiency scores for a large sample of Italian banks in the period 1993-2013 by …

This paper examines whether the investment efficiency of client firms with industry specialist auditors is higher … efficiency of client firms with industry specialist auditors is significantly higher than that with non-specialist auditors …

This paper explores some consequences for economic efficiency of creative accounting practices by merging companies. It … assumes semi-strong information efficiency in the markets for capital and for corporate control; and/or the use of executive … acquirer's executives to fill “cookie jars” ready to inflate earnings in the years after merger. After takeover, modern …