Based on a literature review of major accounting journals, this paper attempts to offer a comprehensive overview of recent earnings management research and provide a critical classification of articles on the matter as well as a search for voids in current literature. A selection of leading...

A vast amount of research has documented the existence of earnings management in for-profit settings. Nonprofit organizations are thought to pay less attention to the bottom line of the income statement. Earnings management research in nonprofit settings has therefore focused on the manipulation...

Nonprofit organizations often rely on governmental grants to finance their social programs. Under certain circumstances, the procurement of these grants causes an agency-relation between the board of directors and the management of the organization. Using archival data from a substantial number...

In contrast to the extant research on audit fees of for-profit companies, literature on non-profit audit fees is scant. In this paper, audit fee determinants of previous research are tested in a nonprofit market that is characterized by a relatively low dominance of Big4 auditors, low litigation...

Since the 1960's many authors accepted the triple constraints (time, cost, specification) as a standard measure of success and this still appears to be extremely important in evaluating the success of ICT projects. However, the parties involved may perceive the terms “success” or...

Material flows analysis method (MFA) is used regularly in tracing and estimating domestic and international natural resources usage. The paper demonstrates that the MFA method is also an appropriate tool to analyze and manage natural resources flows within a company. This article examines the...

In deze bijdrage wordt aan de hand van een analyse van de verdeling van ondernemingsresultaten nagegaan of Belgische ondernemingen de door hen gerapporteerde resultaten sturen met het oog op het vermijden van een (klein) verlies en/of het voorleggen van een toename in het resultaat ten opzichte...

This study investigates auditor choice in Belgian nonprofit organizations from a behavioral perspective. We investigate whether auditor choice in favor of an auditor with a high (versus low) level of sector specialization is associated with the importance that nonprofit organizations attach to...

This paper examines the reporting practices of Belgian listed firms, in terms of corporate social responsibility (CSR). Four research questions are addressed: (1) What CSR areas are disclosed in the annual report? (2) What is the extent of the CSR reporting for the different areas? (3) How is...