Government contractors operate under circumstances unmatched in the commercial marketplace. A significant factor for conducting business in that environment is the use of heavy regulations. Government regulations for defence contractors include such procurement requirements as cost accounting...

Purpose – While a few US studies on the impact of the provision of non‐audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors' involvement with both audit and non‐audit...

Standards of segment reporting disclosure of the enterprise's foreign operations by geographic area [FASB 1976, Statement No. 14]. This information is believed to be useful in predicting the future prospects of the enterprise as a whole. This paper examines the predictive value of geographic...

Purpose – While a few US studies on the impact of the provision of non-audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors' involvement with both audit and non-audit services...

Has two general objectives: to evaluate auto dealers′ current cash budgeting practices, and to make an assessment of the potential for using a computerized cash budgeting model – a model which can have a great impact on the financial management of auto dealerships. However, a decision to...