Explains the auditing problems encountered by multinational companies under the US Foreign Corrupt Practices Act and the Regulation of Technology Transfers and the complications of resource allocation in countries with different cultures to the USA. Highlights currency fluctuations, human...

Prior studies have identified several factors associated with economic growth including a country's: legal system, banking system, stock markets, and accounting standards. This research examines cross‐country differences in accounting and auditing to assess their role in a country's economic...

The mean per unit and the ratio estimators of the total score in a finite population are compared under a simple model motivated by insurance reimbursement in the pharmacy industry. Ranges of model parameters are given where one of the estimators is preferred, and when model parameters satisfy...