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and theoretical aspects of accounting being used to argue for a lack of transparency. However, for purposes of empirically … understanding and nurtures fears on qualitative risks in cooperative accounting. The results indicate a number of possible avenues …
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division. We show that an accounting performance measure has a limited informational role for delegation in the sense that a …
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Recently, the call for external auditor reports on client internal control structures has come from many fronts (i.e., Public Oversight Board, GAO, FDIC, etc.). The parties calling for these auditor reports typically assert that these auditor reports will serve to reduce management fraud. Before...
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The PhD-thesis analyses the development of accounting standards for foundations in Germany …
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We apply these results to the issues of management accounting. First, through numerical examples, we provide the …
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