We examine strategic interactions between firms and planners in China, comparing behavior between: (i) students and managers with field experience with this situation, (ii) standard versus increased monetary incentives, and (iii) sessions conducted "in context", making explicit reference to...

This interdisciplinary review highlights the significant body of work on organizational wrongdoing, on governmental and societal corruption and illegality, and approaches that go beyond the two dominant areas of accounting and audit research on fraud, namely on fraud detection and prevention...

The way corporations are accounted for is tremendously important for shaping the way investors and other stakeholders see and assess them. A new understanding of the purpose of financial accounting with adjoining accounting methods thus creates powerful incentives for corporate managers to...

This paper presents results from a series of second price private value auction (SPA) experiments in which bidders are either given for free, or are allowed to purchase, noisy signals about their opponents' value. Even though theoretically such information about opponents' value has no strategic...

This paper examines the responses of North American academics to the recent wave of accounting and audit scandals, pointing out that the main response has either been to appeal to a moralistic concept of ethics or to portray them as isolated incidents or indicative of problems elsewhere (e.g....

How fast transition should occur and how fast privatization and/or entry should take place in formerly socialist economies has been widely debated by economists. The field evidence on start-ups is mixed, with fragmentary data indicating that the performance of start-ups varies widely across...

Accounting research has increasingly been concerned to investigate professional expertise. This paper contributes to this interest by examining the process by which state (or government) auditors may become recognized as possessing expertise relevant to guiding and implementing new public...

This article focuses on rationalization, its dimensions, the possibilities of reasoned justification in the public sphere, and the technologies that would operationalize this. It does so through an analysis of the introduction of performance measurement in the Provincial Government of Alberta,...

This paper examines how the processes of coordinating a multinational audit impacts, and is effected by, the structuration of globalization. Using a detailed field study of an audit involving multiple locations, we argue that the coordination of work in multinational firms links the local and...

This article investigates the role of the state auditor in Alberta. An analysis of the Office of the Auditor General of Alberta’s annual reports shows that the role of the Office has significantly changed to promote and encourage the implementation in the public sector of a particular type of...