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A basic study of agency-cost source and municipal use of internal versus external control

Article Abstract:

A study of the municipal control systems to analyze the effect of internal and external controls on agency cost source is presented. It is observed that cities confronting high levels of agency costs from voters and creditors tend to hire auditors with municipal experience or big 5 auditors and do away with internal auditors. On the other hand, cities with high levels of agency costs from employees are inclined not to hire the big 5 auditors though they too opt for hiring auditors with municipal experience.

Author: Jensen, Kevan L.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2005
Contracts & orders received, Contracts & orders let, Oklahoma, Economic aspects, Contracts, Appointments, resignations and dismissals, Contract agreement, Control, Auditors, Municipal incorporation, Municipal corporations

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The ABI guidelines for share-based incentive schemes: setting the hurdle too high?

Article Abstract:

The examination of the guidelines issed by the Association of British Insurers, for the operation of the share-based incentive schemes for executives of British insurance firms between 1984 and 1999, with regard to the pay-performance connection, is presented.

Author: Main, Brain G.M.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
United Kingdom, Usage, Human resource management, Discipline, Company personnel management, Association of British Insurers, Insurance companies, Time-series analysis, Time series analysis, Insurance brokers

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Further evidence on the roots of public sector operational (value-for-money) auditing: a response to Flesher and Zarzeski

Article Abstract:

The reasons behind reluctance on part of Australia, New Zealand and England to follow the example of the United States in value-for-money auditing are discussed. Canada on other hand has appreciated the work of United States neral Accounting Office.

Author: Funnell, Warwick
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
United States, Australia, Canada, National Government, Public Administration, New Zealand, England, National Government by Function, United States. Government Accountability Office

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Subjects list: Compensation and benefits, Accounting and auditing
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