This paper focuses on the pay level of the highest paid executive directors, which we label as “Executive Director's Organizational Level” (henceforth EDOL), to raise the question if highest paid CEOs invest heavily in innovative projects. Two-stage least squares (2SLS) regressions show that...

The aim of this paper is to introduce Contingent Valuation Method (CVM) as an efficient technique allowing to modify the utility level of an economic agent following the consumption of environmental goods. In the absence of market for natural assets, the CVM allows us to create a hypothetical...

This paper focuses on the pay level of the highest paid executive directors, which we label as “Executive Director’s Organizational Level” (henceforth EDOL), to raise the question if highest paid CEOs invest heavily in innovative projects. Two-stage least squares (2SLS) regressions show...

Purpose – The purpose of this paper is to examine the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors' reports. Design/methodology/approach – Measurement of the compliance of auditors' reports issued...