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The primary goal of this study was to determine the impact of price discriminationon tourism demand. Four objectives were defined with reference to the primaryresearch goal.The first objective was to analyse the concept of price discrimination and relevanttheories by means of a literature study....
Persistent link: https://www.econbiz.de/10009456056
This study examines whether client satisfaction can help explain cross-sectional variation in Big 6 audit fees paid by Fortune 1000 clients. After controlling for other factors related to audit fees (including audit quality attributes), client satisfaction with the audit team is positively...
Persistent link: https://www.econbiz.de/10009459082
The purpose of the Thesis is to generalize a scheme of evaluation and to measure competitive ability of Private Company “Vilniaus duona” after the analysis of methodical – academic works on competitive environment. After applying the scheme, it was identified that the Company is...
Persistent link: https://www.econbiz.de/10009478179
Emissions trading can be organized in several ways. In particular, private emissions trading can be organized as permit trading, or as credit trading. The schemes have a different impact on output with credit trading leading to a higher output level than permit trading. This paper analyzes what...
Persistent link: https://www.econbiz.de/10009443911
focuses on one application of MALCOM: detecting fraud in medical insurance claims. Given a training data set composed of … on a patient. Physicians whose patients had anomalous medical histories (according to MALCOM) were evaluated for fraud by …
Persistent link: https://www.econbiz.de/10009437054
The majority of medium-to-large international organizations have adopted enterprise resource planning systems (ERPs) of which SAP R/3 is the current market leader. This paper proposes a framework for the separation of duties in SAP R/3. Separation of duties is viewed as a critical component of...
Persistent link: https://www.econbiz.de/10009437610
The Phar Mor case involved a massive collusive fraud by management. Although there were no claims the auditors … participated in the fraud, plaintiffs' attorneys were able to convince the jury that the firm was liable for fraud on the grounds …Finding Auditors Liable for Fraud: What the Jury Heard in the Phar Mor CaseBy David M. Cottrell and Steven M. GloverIn …
Persistent link: https://www.econbiz.de/10009456242
We examine internal auditors' fraud risk decisions in response to variations in audit committee quality and management … fraud risk assessments and altered their audit plans accordingly. With respect to audit committee quality, internal auditors … were in a due diligence or self-assessment role. With respect to the former, they linked the variation in quality to fraud …
Persistent link: https://www.econbiz.de/10009459068
This paper provides insight into financial statement fraud instances investigated during the late 1980s through the … governance differences between fraud companies and no-fraud benchmarks on an industry-by-industry basis. The fraud techniques … misappropriations most common in financial-services firms. For each of these three industries, the sample fraud companies have very weak …
Persistent link: https://www.econbiz.de/10009459089
market penalties upon revelation of accounting fraud? Are all executivedirectors treated by markets as a homogenous group? Or …?Design/methodology/approach – Board membership of incumbent directors in US firms accused ofaccounting fraud are tracked for three years after the … thelikelihood that incumbent directors leave the accused firm’s board upon accounting fraud revelation.The likelihood of losing at …
Persistent link: https://www.econbiz.de/10009459210