This paper was inspired by the Coase (1937) theory of the firm. The purpose of this paper is to show the applicability of data envelopment analysis (DEA) in arriving at an unbiased account of relative performance of a set of companies, using the pharmaceutical industry as an example. A DEA based...

We demonstrate the usefulness of Data Envelopment Analysis (DEA) as an analytical procedure for auditors, especially in the planning stage of the audit, to determine the extent of audit and to assess the preliminary risk level of the client. DEA based analytical procedures can provide consistent...

This paper predates the Sarbanes-Oxley Act of 2002 (Section 704: Study of Enforcement Actions) by six years. We used seven red flags which are composed of four financial red flags and three non-financial turnover red flags in order to predict the targets of the SEC's investigation of fraudulent...

This paper demonstrates the relevance of Graham Allison's conceptual models in explaining the FASB decision making processes. While models of organizational politics are potentially relevant for understanding the process of accounting standards setting, we conclude based on secondary sources...

This paper draws on the group theory to derive some predictions regarding interest group participation in financial accounting setting. Out of the total spectrum of groups that can be potentially affected by accounting standards, only those who foresee large benefits from securing preferred...

Theories of regulation have generally been tested by using a regression approach or an an event study approach. This paper was inspired by the Coase (1937) theory of the firm. It used Data Envelopment Analysis (DEA) to test the economic consequences of the Occupational Health and Safety...

Although case pedagogy has frequently been associated with the Harvard Business School, one can trace the origins of the case-based reasoning to the Abrahamic monotheistic revealed scriptures (Christensen and Hansen, 1987, p.16). This paper elaborates on the case method in a graduate...

This paper predates the Sarbanes-Oxley Act of 2002 (Section 704: Study of Enforcement Actions) by three years. The purpose of this study is to compare a class of neural networks and fuzzy controller approaches, more specifically, a multi-layered perceptron (MLP) and a self-organizing fuzzy...