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Full-Text Articles in Accounting
Choice Of Non-Audit Services' Supplier: Other Consultants Versus The External Auditor, Jacqueline Christensen, Pamela Kent, Jenny Stewart
Choice Of Non-Audit Services' Supplier: Other Consultants Versus The External Auditor, Jacqueline Christensen, Pamela Kent, Jenny Stewart
Pamela Kent
Extract: The research problem for this study is to identify factors that influence a company’s decision to purchase non-audit services (NAS) from their external auditor rather than from an alternative external NAS provider (hereafter described as an external consultant). The study examines whether a company’s competitive position and its corporate governance characteristics influence its choice of NAS provider. It also explores whether receiving a qualified audit opinion is associated with its decision to source NAS from an external consultant.
How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. Hughes, Craig Caldwell, Kathy Paulson Gjerde, Pam Rouse
How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. Hughes, Craig Caldwell, Kathy Paulson Gjerde, Pam Rouse
Kathy A. Paulson Gjerde
Many articles explain how to develop a balanced score card using groups, but the literature provides little insight about why groups are important. We gathered data from 12 groups involved in developing balanced score cards to determine how they use information suggested by their members. We found that the groups "filter" individual members' poor ideas and "carry through" their worthy ideas to the group score card--although not all poor ideas are filtered and not all good ideas are carried forward. We also found some evidence that groups create innovative ideas but to a lesser extent than filtering and carrying through …
The Interaction Of Communication Medium And Management Control Systems In The Processes And Outcomes Of Transfer Price Negotiations, P. Greenburg, R. Greenburg, Sakthi Mahenthiran
The Interaction Of Communication Medium And Management Control Systems In The Processes And Outcomes Of Transfer Price Negotiations, P. Greenburg, R. Greenburg, Sakthi Mahenthiran
Sakthi Mahenthiran
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