Greater competition has increased pressure to reduce product costs and design times. To introduce products more quickly, some companies begin designing products before all relevant design information is available and continue modifying product specifications during the design process. We...

This study provides a descriptive analysis of audit time budgets and considers the effect of client factors on the achievement of audit time budgets. Using archival data obtained from four of the Big 6 firms, we find that differences between audit time budgets and reported audit hours are...

Regulators have recently cited concerns about the extent and quality of accounting consultation within accounting firms on difficult client accounting policy issues. In this paper we report the results of research that examines the role of accounting consultation units in public accounting...

The financialisation of strategies, as mentioned in the introduction, may be correlated with the dominant link between investment and funding. The principle of selection no longer seems to focus essentially on investment funding methods, but on investments themselves, according to a financial...

Im klassischen Beitrag von Salant, Switzer und Reynolds (1983) wird für symmetrische Unternehmungen gezeigt, daß bei Verfolgung einer Mengenpolitik Fusionen zur Einschränkung des Wettbewerbs nur dann für die beteiligten Unternehmungen lohnend sind, wenn wenigstens 80 % der Unternehmungen an...

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...

New international standards for environmental auditing are now being actively promoted by public authorities and adopted by private firms. One important feature of these standards is their emphasis on managerial systems and incentives that support a wiser use of environmental resources. This...

The transport sector in Spain is a branch of economic activity which is already of great importance according to its own invoicing, value added and occupation figures, in addition to its indirect economic effects. It has an additional strategic value for economic policy, since it constitutes a...

The sensitivity in the public urban transport sector, focusing on a progressive improvement in the economic and technical management of passenger services and the need to design a transparent public finance system and according to the current economic circumstances, has led to increased interest...

Since mobility is a basic need in today's society, the final aim of this work is to analyze the main features of the companies that conform the Spanish urban transport industry. With this purpose in mind we will analyze the main characteristics of the industry in the period 2008-2010 putting...