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The regulation of statutory auditing: an institutional theory approach

Baker, C. Richard; Bédard, Jean; Hauret, Christian Prat dit - In: Managerial Auditing Journal 29 (2014), pp. 371-394

the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France and … structures for statutory auditing have changed in the period since the passage of the Sarbanes-Oxley Act. The USA, France and …Purpose –This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of …

Persistent link: https://www.econbiz.de/10010795398

Global pharmaceutical pricing strategies: profit implications of price discounting

Longo, Christopher J. - In: International Journal of Economics and Business Research 2 (2010) 6, pp. 447-460

Global pharmaceutical pricing strategies have been debated in published literature; however, these debates have not accounted for the differences in elasticity of demand between the public, private and cash paying markets. A mathematical model is presented that explores several plausible...

Persistent link: https://www.econbiz.de/10008755174

Institutionalisation of XBRL in the USA and UK

Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 292-304

This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It … between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively …

Persistent link: https://www.econbiz.de/10005048660

Institutionalisation of XBRL in the USA and UK

Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 292-304

Persistent link: https://www.econbiz.de/10008461129

Water Sector Regulation in France

Barraqué, Bernard; Bris, Cédric Le - In: CESifo DICE Report 5 (2007) 2, pp. 4-12

Persistent link: https://www.econbiz.de/10005037303

Privatisation Experiences in France

Berne, Michel; Pogorel, Gérard - In: CESifo DICE Report 3 (2005) 1, pp. 33-40

Persistent link: https://www.econbiz.de/10005037412

On the causal relationship between trade-openness and government-size: evidence from OECD countries

Molana, Hassan; Montagna, Catia; Violato, Mara - In: International Journal of Public Policy 7 (2011) 4/5/6, pp. 226-249

The compensation hypothesis predicts a positive causation from international economic openness to the size of the public sector, as governments step in to perform a risk mitigating role to counterbalance the increasing exposure to external risk and the economic dislocations caused by growing...

Persistent link: https://www.econbiz.de/10010670287

After-Hours Use of Schools

Directorate for Education, Organisation de Coopération …; … - 1999

can be the centre of community life. This article describes current practice in Belgium, Canada, France, Ireland …

Persistent link: https://www.econbiz.de/10004963221

Editor's Overview

Sharpe, Andrew - In: International Productivity Monitor 4 (2002) Spring, pp. 1-2

contains five articles. Topics covered are: recent productivity developments in the United States and Canada and implications … for the Canada-U.S. productivity and income gaps; the importance of skills for innovation and productivity; the diffusion …

Persistent link: https://www.econbiz.de/10005650247

ADDITIONALITY OF CREDIT GUARANTEES FOR U.S. WHEAT EXPORTS

Diersen, Matthew A.; Wilson, William W.; Dahl, Bruce L.; … - Department of Agribusiness and Applied Economics, North … - 1997

guarantees: the United States, Canada and France. Additionality of credit guarantees were also contrasted to the Export … results suggest that Canada's guarantee program does more to displace U.S. sales than it does to help Canadian sales. Further …

Persistent link: https://www.econbiz.de/10005806175