There have been many criticisms of the Sarbanes-Oxley (SOX) Act passed in July of 2002 to correct business accountability and performance practices. The act has a major emphasis on accounting and its practices. This paper attempts a response to these criticisms by investigating changes in...

This paper investigates productivity growth, technical progress, and efficiency change for a group of the 56 largest CPA firms in the US from the period 1996-1999 through the period 2003-2006, where the former preceded, and the latter followed, enactment of the Sarbanes-Oxley Act (SOX). Data...

Purpose – The purpose of this paper is to propose a new measure of earnings management flexibility based on the limits of the allowable set of accruals, prior discretionary accruals used, and the reversal rate of these accruals. Design/methodology/approach – Quarterly financial data from...

Recent efforts in the area of modelling activities in the urban environment have been concentrated on the use of simulation techniques. In this paper the problem of population location in a metropolitan area is treated in an analytic model employing a goal programming formulation. A target...

A number of analytic formulations of resource allocation activities in decentralized organizations have considered the effects of economic or technological externalities but most treatments have neglected concomitant organizational or behavioral effects. This paper introduces the concept of a...

A decomposition model is developed which can be interpreted as a representation of decision-making in a three-level hierarchical organization. The central unit coordinates decision activity by generating goals for a subordinate level of management units. These latter are responsible for...