ABC and BSC methods enable to better manage the company set the strategy and use effective motivational instruments for its implementation. ABC method represents significant development in recognition of causality of cost origin. However, it doesn’t change basic theoretical findings in...

KPMG is one of the leading audit and accounting firms globally - the Big Four. Due to the recent regulations and the increasing globalization, the Big Four are required to differentiate. The literature review shows that the largest accounting firms are reasonably similar in terms of operations,...

This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers' (PwC) merger and encompassing Andersen's demise (1998-2003). Given the current interest in auditor choice, analysis...

What is the impact of voluntary corporate environmental disclosures on the cost of equity? The present study will attempt to answer this question. The empirical research is based on companies listed in the French SBF 120 stock market index. In 2006, most of these companies devoted a section of...

In Romania, business ethics is not considered a management strategy that brings profit. The private business field now follows a different logic, different dynamics. Many times ethics is perceived as a “me too” strategy, a strategy based on imitating the policies of successful brands or, as...

Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial...