Auditor specialization in R&D and clients' R&D investment-q sensitivity

EY Lee, W Ha, S Park - Journal of Contemporary Accounting & Economics, 2023 - Elsevier
While research and development (R&D) activities contribute to economic growth via
technological innovations, they impose significant uncertainty and agency costs. In this …

The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure

EY Lee, W Ha - Managerial Auditing Journal, 2024 - emerald.com
Purpose This study aims to examine whether auditors who specialize in research and
development (R&D) activities help reduce managers' opportunistic adjustment of R&D …

[PDF][PDF] Guardians or Manipulators? How Auditors Alliance Disrupt Objectivity in Organizational Crisis Communication Audits

ADR Putra - researchgate.net
Pada saat terjadi krisis, komunikasi yang efektif menjadi hal terpenting bagi organisasi
dalam mengatasi kekacauan dan mempertahankan kepercayaan publik. Untuk memastikan …

Wealth effects of strategic alliances in the resource industry in Australia

LF Distadio - 2019 - opus.lib.uts.edu.au
This thesis examines interfirm arrangements in the resource industry. Coase (1937) argues
firms' boundaries are the result of their pursuit of an optimal employment of economic …