In recent years, public accounting firms have been caught in a media firestorm fuelled by corporate fraud, disappointed investors and aggressive regulators. The collapse of Arthur Andersen has triggered questions about how well accounting firms are managed. Some former Arthur Andersen partners...

Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MDamp;A). These disclosures are provided to investors without a definition of the weaknesses to be...

Both Canadians and Americans often assume that the legal system works, as with apparently many other aspects of our society, the same in both countries. Just as these other assumptions often fail to stand up to detailed scrutiny, so may the assumption that Arthur Andersen LLP could have been...

Small and medium size enterprises (SME's) represent a large and important part of the Canadian economy. However, little is known about the extent to which Canadian SME's utilize contemporary management accounting techniques such as costing systems, budgets, responsibility centre reporting, and...

This study contributes to the growing body of research examining the governance processes undertaken by Boards of public companies. Specifically, we investigate the Board's role in developing, executing and monitoring strategy and the nature and extent of strategic performance information...