Contingency-based research has a long tradition in the study of management control
systems (MCS). Researchers have attempted to explain the effectiveness of MCS by …

This paper reviews and proposes additional research concerning the role of publicly
reported financial accounting information in the governance processes of corporations. We …

We show that firms׳ ability to avoid taxes is affected by the quality of their internal information
environment, with lower effective tax rates (ETRs) for firms that have high internal …

Corporate Governance and Accountability presents students with a complete and current
survey of the latest developments involving how a company is directed and controlled …

We posit that limited transparency of firms' operations to outside investors increases
demands on governance systems to alleviate moral hazard problems. We investigate how …

This paper applies a value-based management framework to critically review empirical
research in managerial accounting. This framework enables us to place the exceptionally …

This paper reviews agency theory and its application to accounting issues. I discuss the
formulation of models of incentive problems caused by moral hazard and adverse selection …

Foreign direct investment is an important issue that has attracted the attention of academic
and professional economists as well as politicians and policy makers. In Foreign Direct …

CEO inside debt holdings (pension benefits and deferred compensation) are generally
unsecured and unfunded liabilities of the firm. Because these characteristics of inside debt …

Stock and option compensation and the level of managerial equity incentives are aspects of
corporate governance that are especially controversial to shareholders, institutional activists …