Hae

The main purpose of this doctoral thesis is to enhance our understanding, through an in-depth case study, on how to reach enabling formalization with the help of which control systems and related processes could concurrently ...

Earnings management (EM) literature examines managers’ use of judgment in financial reporting and in structuring transactions to alter financial reports for a specific reason. Mainstream EM literature strongly concentrates ...

Investointipäätöksentekoa on tutkittu paljon. Kirjallisuus on pääosin keskittynyt taloudellisen informaation, kuten investointilaskelmien, käyttöön investointien analyysissa. Investointipäätöksenteon taloudellisia ja ...

The purpose of this doctoral thesis is to widen and develop our theoretical frameworks for discussion and analyses of feedback practices in management accounting, particularly shedding light on its formal and informal ...

Suomen lainsäädännön mukaan tilintarkastuksessa tulee noudattaa hyvää tilintarkastustapaa. Tämän tutkimuksen tavoitteena on käsitteellistää ja jäsennellä pienyritysten hyvän tilintarkastustavan elementtejä ja tilintarkastuksessa ...

Contemporary studies on emotions in decision-making provide strong evidence for the claim that emotions play a significant role in decision-making. Thus, they almost inevitably have an indisputable role also in strategic ...

There are high expectations for companies to act responsibly and provide transparent and reliable information about their operations and financial status. Regulations such as the Sarbanes–Oxley Act of 2002 (SOX) have put ...