, organizational configurations and management accounting systems. Based on a questionnaire surveys conducting in publicly held …, leadership style, organizational culture and management accounting systems are negatively associated with both financial and non …, promote flexible organizational culture, and use broad-focused management accounting systems. By contrast, cost leadership …

This paper investigates factors associated with high quality Enterprise Risk Management (ERM) programs in financial … with the assistance of the accounting profession, provides a framework and plan to integrate management of all sources of … risk. Challenged by measurement difficulties common to research on management control systems, prior ERM studies present …

The paper examines the existence of real earnings management (REM) and accrual earnings management (AEM) around … earnings management using univariate tests; however, we provide the first evidence employing both univariate and multivariate … to engage in REM and AEM in the SEO-years, and earnings management activity is greater in these years relative to non …

in Australia. To mitigate potential earnings management, we also use discretionary accrual adjusted earnings as an …