Search results for " Account"
showing 10 items of 1296 documents
Independence, Expertise and Experience of Audit Committees: Some Aspects of Indian Corporate Sector
2013
The current study is based on the review of literature to analyses how independence, expertise and experience of audit committees can influence the quality of financial reporting. After studying a vast and diverse range of literature pertaining to the audit committees and governance issues, an effort has been made through this study to demonstrate several aspects of independence of audit committee, for example, informativeness, CEO’s power, frequency of meetings, substitutability and complementarity with alternative corporate governance mechanisms, directors’ share ownership, earning management etc. Similarly a wide range of literature based on utility of financial and accounting knowhow an…
Organizational information and communication technologies and their influence on communication visibility and perceived proximity
2021
This study investigates the relationships between the use of various organizational ICTs, communication visibility, and perceived proximity to distant colleagues. In addition, this study examines the interplay between visibility and proximity, to determine whether visibility improves proximity, or vice versa. These relationships are tested in a global company using two waves of panel survey data. ESM use increases communication visibility and perceived proximity, while controlling for prior levels of visibility, proximity, and the use of other organizational ICTs. The influence of ESM on network translucence and perceived proximity is generally stronger than the impact of other technologie…
Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments
2015
We examine the effects of pressures from client management and the audit firm’s own management control systems (MCS) on auditors’ willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept the client’s aggressive accounting react by increasing the size of the proposed adjustment needed to bring the client’s accounting into conformity with GAAP. However, we find that when client management promotes the jointness of interests they share with the auditor or the audit firm’s MCS focuses the auditor more on client service quality the auditor experiences increased affinity for the client an…
Protectionism through legislative layering: Implications for auditors and investors
2021
AbstractProtectionism is on the rise. Although it tends to be associated with tariffs on imports, governments are increasingly applying other mechanisms to influence international business. Import substitution initiatives have been used to replace purchases from foreign producers with local alternatives. Russia implemented import substitution through legislative layering where layers of regulation created requirements targeting different industries and companies. Following sanctions imposed in 2014 on Russia, the government responded with additional import substitution efforts. We are interested in effects of such measures on the Big 4, global professional service firms, and the choice of a…
Are Spanish SMEs good places to work?
2012
PurposeThis paper aims to perform a descriptive analysis of the current degree of development and application of work‐life balance policies in Spanish SMEs, examining the differences that arise due to ownership structure (family owned business versus non‐family owned business) and presenting an in‐depth analysis of the variables that influence managers' attitudes towards work‐life balance policies.Design/methodology/approachStructured interviews with SME managers were performed.FindingsThe presence of those polices is small, although the situation differs depending on the type of policy. Differences in ownership structure do not imply significantly different behavior with regard to the intr…
The Impact of Family and Work-Life Balance Policies on the Performance of Spanish Listed Companies
2014
Work-life balance has become a topic of great relevance in today's business world. In this work we present both a theoretical review on the state of art in this issue and an analysis testing the validity of the positive impact of work-life balance policies in firm performance. For the empirical analyses of these policies on performance we evaluated a sample composed of firms listed in IBEX-35. Findings provide support for the idea that introducing work-life balance practices benefits the company with respect to talent retention and higher employee engagement, as well as achieving a positive impact on productivity, costs and business results.
The Other J.M.: John Maurice Clark and the Keynesian Revolution
2009
This paper suggests that Clark's views regarding the Keynesian Revolution illuminate some of the limitations of the Keynesian orthodoxy that developed after the war, bringing more institutional detail and a greater preoccupation with dynamic analysis. Clark developed the multiplier in dynamic terms and coupled it with the accelerator to provide the framework for business cycle theory. His analysis was not formalized and emphasized time lags and non-linearities, similar to Harrod. In addition, Clark was concerned with the inflationary consequences of Keynesian policies and he was dissatisfied with those mechanical interpretations of the income flow analysis, which came to be known as hydraul…
Comparaison Balanced Scorecard - Navigator
2008
Cet article a pour objectif de décrire et de comparer deux modèles de tableaux de bord stratégique : le modèle Anglo-Saxon, connu sous le nom de Balanced Scorecard et le modèle Scandinave, dont l'application la plus connue a été développé au sein de l'entreprise Skandia sous le nom de Navigator.
LES TABLEAUX DE BORD DU CAPITAL INTELLECTUEL
2009
Cet article a pour objectif de présenter et d'analyser les tableaux de bord du capital intellectuel qui constituent un modèle alternatif au Balanced Scorecard. Dans une première partie, nous retraçons les origines et les fondements des tableaux de bord du capital intellectuel. Puis dans une seconde partie, nous décrivons les différentes façons d'appréhender le capital intellectuel pour dans une troisième partie analyser des exemples de tableaux de bord du capital intellectuel.