In search of competitive excellence, economic developers often ask for guidance and assistance on key enterprise management and operational issues relating to running a quality economic development program. They are interested in operating as effectively as possible, in making the highest...

In search of competitive excellence, economic developers often ask for guidance and assistance on key enterprise management and operational issues relating to running a quality economic development program. They re interested in operating as effectively as possible, in yielding the highest...

During the first year of the SOX Section 404 reporting requirements (effective November 15, 2004), many adverse Section 404 audit reports were a "surprise'' in that management had not previously warned investors of the internal control deficiencies (ICDs) in SEC filings under Section 302...

Prior research has shown that when auditors are aware of overall risk information from procedures performed earlier in the audit, halo effects in subsequent judgments result (e.g., O'Donnell and Schultz 2005). The purpose of this study is to examine whether such effects occur in the context of...

Zhongtianqin, the largest Chinese auditor in 2000, collapsed in 2001 owing to its audit failure. This study examines how the market reacted to the audit scandal in the Chinese institutional setting. Chinese investors are entitled to recover their investment losses from auditors owing to audit...

This study analyzed the influence earnings management, corporate governance mechanisms, and quality audits of the financial performance of companies listed on stock exchanges in Indonesia since 2004 until 2007 up to 2007. The study also aims to find out where the benchmark had the most...

In 2002, the US Department of Energy's (DOE) Office of Environmental Management (EM) released the Top-To-Bottom Review of cognizant clean-up activities around the DOE Complex. The review contained a number of recommendations for changing the way EM operates in order to reduce environmental risk...

National polls reveal widespread public preference and willingness to pay more for renewables. ``Green pricing`` programs attempt to capitalize on these preferences and on an expressed willingness to pay more for environmental protection. This report explores the utility option of green pricing...

The Office of Procurement and Assistance Management has proposed changes to the method used to annually calculate and negotiate ``for profit`` management and operating contractor available fees. This proposal will increase contractor fees in exchange for the contractor`s purported assumption of...