the related disciplines of accounting, organization theory and strategy. The argument unfolds in four steps: first, it … briefly provides some theoretical background for analysis and relates it back to strategizing and accounting as a calculative … argument for city management and critical accounting; finally, it concludes with a discussion of the power effects of those …

Purpose – The purpose of this paper is to examine whether high analyst coverage increases or decreases accounting …-2006. The authors used both accrual-based and market-value-based measures of accounting conservatism, also the extent to which … accounting conservatism. The regression analyses are conducted to test the hypotheses. Findings – Strong evidence was found that …

control mechanisms, distorted incentive schemes, accounting irregularities, failure of auditors, dominant CEOs, dysfunctional …

/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …

in converging national accounting standards with the IFRS, and empirically tests the model using a sample of Chinese … audit quality. In addition to accounting standards, global convergence of auditing standards and corporate governance is … imperative if de facto convergence of accounting standards is to be achieved. Originality/value – The paper highlights the effect …