In this article we present the results of a hybrid experimental game which was constructed by combining the Voluntary Contribution Mechanism of the Public Goods Game with the Trust Game. The new model was used to capture regeneration of Common Pool Resources (CPRs) by community members through...

It is now well accepted that trust is crucial for economic and social development. There is also evidence that religion strongly affects how individuals act when interacting with others. The same is true of status. Using a field experiment conducted in Bangladesh and West Bengal, India, two...

We investigate the empirical relationship between a firm’s product market power and its management’s action to use real-activity-based earnings management techniques to avoid earnings disappointment by meeting or beating earnings targets such as analysts’ earnings forecasts, positive...

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...

The present study examines the empirical relationship between ownership characteristics and audit fees. The basic premise is that the level of ownership sophistication and the extent to which ownership is large and substantial impact the effectiveness of stockholder monitoring on corporate...

This study examines the role of firm specific factors such as size, leverage and assets-in-place in determining the level of voluntary disclosure of interim data on foreign operations made by US multinational companies. While prior studies test the impact of firm characteristics on the level of...

This study examines the perception of non-accounting business major students about the managerial accounting course. The knowledge of these perceptions will help determine whether educators need to be concerned about inspiring certain groups of students to be more aggressive in learning the...