Compliance with prevailing accounting standards is induced if the expected disadvantage due to sanctions imposed if non-compliance is detected outweighs the advantage of non-compliant accounting choices.(...)

During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic...

Die vorliegende Arbeit analysiert Vor- und Nachteile des Einsatz objektorientierter Konzepte bei der Entwicklung von EDV-unterstützten Informationssystemen.

This paper examines the impact of SOX on the total cost and the component cost of going public. First, we document a statistically significant increase in non-underwriting expenses of 0.8 percentage points after the introduction of SOX, which is mostly due to an increase in accounting and legal...

Der Risikomanagement-Standard wurde voneinem Team aus den größten Organisationenfür Risikomanagement im VereinigtenKönigreich - dem Institut fürRisikomanagement (IRM), dem Verband derVersicherungs- und Risikomanager (AIRMIC)und ALARM Nationales Forum fürRisikomanagement im Öffentlichen...

In recent years there has been an upsurge of interest among growth economists in General Purpose Technologies (GPTs). A GPT can be defined as "a technology that initially has much scope for improvement and evntually comes to be widely used, to have many uses, and to have many Hicksian and...