Category Archives: OJAcct

The ABC as Tool for Decision Making in Public Administrations

Authors:Danilo Tuccillo, Francesco Agliata ABSTRACT The activity-based costing, applied in public services, is a full costing method which recognizes the relationship between costs, activities, and products/services of a public administration. The ABC has the function to support the decision-making process … Continue reading

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Chairman’s Cultural Background Characteristics and Audit Fees: Based on Chinese Listed Companies

Author: Xuanqi Hu ABSTRACT Based on the panel data of Chinese listed companies spanning the period 1999-2015, this paper investigates the effects of Chairman’s cultural background characteristics on audit fees. The results show that Chairman’s cultural background characteristics significantly affect … Continue reading

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