A. Thevaranjan

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This experimental study tests the effects on budgetary slack of two potential controls for opportunistic self-interest—reputation and ethics. I manipulate the level of information asymmetry between the subordinate and the superior regarding productive capability and measure the subordinate’s reputation and ethical concerns regarding budgetary slack. In this(More)
Sixty three adults (44 men) were observed over a 4 hour period in Kandy to measure insensible water loss. Six adult men were similarly studied over 24 hours. The average loss per day, computed from the 4 hour studies was 1,333 ml for men and 1,230 ml for women. The 24 hour study showed an average loss of 1,423 ml. A reasonable working estimate for(More)
This paper employs Data Envelopment Analysis to investigate returns to scale patterns and efficient firm size in the public accounting industry in the USA post-Sarbanes–Oxley Act. Using contemporary survey data from Accounting Today’s top-100 accounting firms for the years 2003 and 2004, our results indicate that the very largest accounting (first tier)(More)
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