This paper reports analyses of data obtained using a field-based questionnaire in which 253 auditors from one Big 5 firm recalled and described 515 specific experiences they had with clients who they ...

Washington, D.C. - Today, the Office of Management and Budget’s Cost Accounting Standards (CAS) Board, chaired by the Office ...

Adopting management accounting systems are important events in the life of young and growing companies. Using a sample of 78 startup companies, we document cross-sectional differences in the adoption ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance ...