Search results for "Auditing"

Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits

2019

Despite the extensive research on audit fees, few studies have examined the effect of audit fees on the cost of debt. Based on the credence goods theory, we examine whether the effect of audits on the cost of debt is affected by the type of audit (voluntary or mandatory) and the audit fees, as well as whether there is a combined effect of voluntary audits and audit fees, so that the effect of voluntary audits on the cost of debt is affected by audit fees. Using a sample of Spanish SMEs, we find an asymmetric effect of audit fees on the cost of debt: higher audit fees are associated with a lower cost of debt for voluntarily audited companies, while the association is not significant for mand…

Slikovnica kao predmet

2019

Based on recent studies on materiality, picturebook research, and cognitive studies, this paper investigates how children may perceive picturebooks as objects and their material properties. In this regard, we emphasise three dimensions of picturebooks as objects and relate them to developmental stages. The first dimension concerns the materials the picturebooks are composed of, such as paper, cardboard, wood, plastics, and cloth. The second dimension refers to the type of book, e.g. hardbacks, sets of cardboard sheets, fanfold books, pop-up books, and even hybrid objects such as books which are toys at the same time. Finally, this study focuses on the types of actions that are associated wi…

The Strategic Scorecards - An instrumentation of the strategic management accounting : Exploration of a concept, instrumentation and results from a f…

2002

I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of …

Performative Archives: The Visual Poetry of bpNichol and Derek Beaulieu

2019

International audience; La performance de l’archive dans la poésie visuelle de bpNichol et Derek Beaulieu”En s’adonnant à la dimension matérielle de l’écriture, la poésie visuelle s’engage dans une voie exploratrice qui pense ensemble matériau, écriture et mémoire. La figure de l’archive se decline au sens métaphorique pour dire cette relation. Elle traverse la tradition poétique en suivant la trace des formes adoptées par les divers supports de l’écrit. Si la poésie visuelle peut se dire archive de l’expérience scripturale, ses inscriptions sont le reflet du flux qui caractérise une esthétique et un environnement conditionnés de maniére croissante par des supports technologiques. Cet artic…

Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et anal…

2011

This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic cost management developments which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments t…

The waves of enterprises bankruptcy and the factors that determine them: the case of Latvia and Lithuania

2018

International audience; Bankruptcy of enterprises is macroeconomic issue and a phenomenon of a dynamic and competitive market economy. It results in a lot of negative effects not only for the enterprise and its employees but also for other enterprises and institutions, as well as the state and society. The aim of the article is to carry out the analysis of bankruptcy of Latvian and Lithuanian enterprises. No such study has been carried out so far. Article analyses the dynamics of Latvian and Lithuanian enterprise bankruptcy, which manifest themselves in larger waves in certain periods and the factors that influence them. From 1993-when the bankruptcy of enterprises was started to be officia…

The virus and the norm: II -The search for meaning

2022

Rationalitäten der Wissenproduktion: Über Transformationen von Gegenständen, Technologien und Information in Biomedizin und Lebenswissenschaften

2009

Rationalities of Knowledge Production: On Transformations of Objects, Technologies and Information in Biomedicine and the Life Sciences. Since decades, scientific change has been interpreted in the light of of paradigm shifts and scientific revolutions. The Kuhnian interpretation of scientific change however is now more and more confronted with non-disciplinary thinking in both, science and studies on science. This paper explores how research in biomedicine and the life sciences can be characterized by different rationalities, sometimes converging, sometimes contradictory, all present at the same time with varying ways of influence, impact, and visibility. In general, the rationality of obj…

A lack of meaning?

2020

This article explores the ‘lack of meaning’ in contemporary society as a consequence of Western dualist thought paradigms and ontologies, via Gilles Deleuze’s concept of ‘reactive nihilism’ following the colloquial murder of God. The article then explores processual and new materialist approaches in the understanding of the lived and carnal self, arguing for immanent and senseful materiality as an ethical platform for religious, environmental, and societal solidarity for tomorrow. For the theoretical justification of the processual approach in understanding the enfleshed self, the article employs John Dupré’s processual approach in the philosophy of biology, as well as Astrida Neimani’s cri…

Audit and Earnings Management in Spanish SMEs

2016

Abstract Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies are mandatorily audited and some are exempt from audit, we examine if audits, either mandatory or voluntary, help to improve accounting quality by constraining earnings management. We also examine differences between voluntary and mandatory audits, as well as the role of Big 4 and Middle-Tier auditors. After controlling for other characteristics that affect earnings management, we find that audited companies have lower absolute discretionary accru…