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Persistent link: https://www.econbiz.de/10011580309
The purpose of this project was to develop a systematic, objective procedure to evaluate the potential to outsource functions and activities currently performed by the Louisiana Department of Transportation and Development (LaDOTD). A computer-based model was developed which evaluates the...
Persistent link: https://www.econbiz.de/10014894012
The purpose of this project was to compare the cost of transportation engineering design services provided by private contractors versus services provided by state transportation agency staff for the Louisiana Department of Transportation and Development (LaDOTD). Due to shrinking budgets, staff...
Persistent link: https://www.econbiz.de/10014894013
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Purpose – The purpose of this paper is to examine the empirical association between expected and unexpected audit fees and reported earnings quality for a sample of Big 4(5) client companies over a period from 2000 to 2005. Design/methodology/approach – The paper employs a cross-sectional...
Persistent link: https://www.econbiz.de/10004987727
This paper examines the potential impacts of artificial smoothing (abnormal accruals) and real smoothing (derivatives) on firm value. We find that the value of the firm decreases with the magnitude of abnormal accruals and increases with the level of derivative use. Moreover, the accrual...
Persistent link: https://www.econbiz.de/10005213350
Purpose – The purpose of this paper is to examine the empirical association between expected and unexpected audit fees and reported earnings quality for a sample of Big 4(5) client companies over a period from 2000 to 2005. Design/methodology/approach – The paper employs a cross‐sectional...
Persistent link: https://www.econbiz.de/10014989582
Persistent link: https://www.econbiz.de/10005204961
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