Auditor independence is a guiding principle of the relationship between auditors and clients, and a key component of outsiders' acceptance of firms' financial statements. As recent accounting scandals have illustrated, the audit process is meaningless without the auditor's impartial judgement....

This study examines the effects of the personality variable, locus of control on TQM implementation, and the effect of TQM implementation on the financial performance of Tunisian manufacturing firms. The model is tested using structural equations, surveying 70 Tunisian firms. The causal analysis...

The paper reports on a case study of the processes behind the development and the implementation of a centre-based costing system in a public health organisation. Since the processes of change involve the activities of various groups, the paper explores the reformers' policies towards public...

The purpose of this study is to experimentally investigate whether management controls can mitigate a subordinate's biased cognitive strategy arising from a superior-subordinate goal-information asymmetry in a capital budgeting process. Goal-information asymmetry occurs when a subordinate has...

CFO turnover has been accelerating since the enactment of Sarbanes-Oxley: 2002. CFO resignations provide signals to the market and to the external auditors; unfortunately, the behavioural context underlying CFO mobility creates information signals that make it difficult to discern departures...