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We experimentally investigate whether alternative judgment frameworks help Big 4 audit managers and partners constrain management's aggressive financial reporting under accounting standards that differ in their precision.

The reductions are aimed at managers and partners, largely in the United States, the spokeswoman, Roxanne Taylor, said.

The "look-back program" will review investments held by certain managers and partners for a period of at least nine months before March 31 to determine whether those employees held stock in companies they were auditing.

E-mail messages exchanged by Andersen managers and partners on Oct. 31 raised the question of how employees should bill the time they spent gathering their records to comply with the document policy by, among other things, shredding.

We conclude that project design and project cultures play a role in determining how managers and partners cooperate to achieve project objectives to a greater or lesser extent.

Further, we consider the extent to which agency theory can serve as a framework for understanding how the incentives of audit managers and partners influence how they view underreporting by their engagement staff.

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Similar(51)

The interview guide began with a very general question on professional practices and then moved on to more specific questions designed to explore the implementation of case management: (1) participants' motivations for becoming a case manager, (2) the activities of case managers, (3) the team of case managers and partnering, (4) the implementation of case management (see Additional file 1).

Obvious friction in the corporate suite is unsettling for the rank-and-file, so be certain that managers, owners and partners are all preaching the same message.

"In three years we have created 140 jobs at Diwanee," said Tarek Homsi, general manager and partner.

It all started shortly after the restaurant opened in 1983, with a manager and partner and Borgnine fan named Steven Pagnotta.

The microdrama is used to illustrate Collins's own relationship with Maxwell, his manager and partner of two decades.

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