This study assesses the influence of client gender and auditor gender on auditors’ judgments. In an experimental task, a client offers unverified explanations as to why the auditor’s initial proposed adjusting journal entry (AJE) to lower the inventory value should not be recorded. The...

In this paper we analyze the impact of the investment horizon on international port-folio choice. We approach this issue by considering whether or not an investor shouldadd investments from other countries to an existing portfolio. The statistical teststhat we employ (spanning tests) are based...

This report puts the analysis of the overall profitability of IPv6 based products or services , in the context first of investment analysis ,and next of an evolutive technology adoption in phases . Whereas it cannot serve as an argumentation for a specific product or service ,or its migration,...