This study provides a descriptive analysis of audit time budgets and considers the effect of client factors on the achievement of audit time budgets. Using archival data obtained from four of the Big 6 firms, we find that differences between audit time budgets and reported audit hours are...

In recent years the insurance industry has been subject to a deeply structural change. The deregulation of markets in Europe and the globalization of insurance markets let to an intense competition with shrinking gross revenue and benefits. This change led to changes in the management of assets...

This paper experimentally investigates the value-enhancing effects of more accurate customer profitability analysis (CuPA) reports on customer pricing decisions and firm profitability when customers place different demands on the firm's support functions. Activity-based driven CuPA reports are...

The purpose of this study is to use structural equation modelling (SEM) to investigate the extent to which different monitoring mechanisms – the board and its committees, shareholders and independent auditors – are complements (i.e. a positive covariance) or substitutes (a negative...

Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...

A travers l'analyse de la conception et de la mise en œuvre d'un projet d’administration, ce cas vise à mettre en lumière les problèmes et enjeux de la déclinaison et du pilotage d'une stratégie dans le contexte public. Après avoir présenté les composantes et enjeux du pilotage...

Recent financial crises and especially large corporate bankruptcies, have led bank managements and financial authorities to follow and monitor both financial and real sector risks, and to focus on firm failures. Bank of International Settlements, has therefore, taken the decision to include the...

This paper aims to analyze how work overload influences turnover intentions of newly hired public accountants. Job satisfaction, work related stress and work life conflicts are used as mediating variable between work overload and turnover intention. This study employed 141 auditors from several...

There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit,...

The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the dynamic" or second stage of capitalist accounting, at...