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European Accounting Review Volume 16, 2007 - Issue 2
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Original Articles

Explaining the Non-Adoption of Post-Completion Auditing

Jari Huikku Department of Accounting and Finance, Helsinki School of Economics, Helsinki, Finland
Pages 363-398 | Published online: 29 Jun 2007

Citations (13)

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Read on this site (4)

Frank Lefley. (2019) Research into the postaudit of capital projects in UK SME organizations. The Engineering Economist 64:1, pages 68-95.
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Jari Huikku & Kari Lukka. (2016) The construction of persuasiveness of self-assessment-based post-completion auditing reports. Accounting and Business Research 46:3, pages 243-277.
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Jani Taipaleenmäki. (2014) Absence and Variant Modes of Presence of Management Accounting in New Product Development – Theoretical Refinement and Some Empirical Evidence. European Accounting Review 23:2, pages 291-334.
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Markus C. Arnold & Dominik Schreiber. (2013) Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting. European Accounting Review 22:1, pages 185-213.
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Articles from other publishers (9)

Habib Mahama & Zhichao (Alex) Wang. (2023) Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances. Accounting & Finance.
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Jaroslav Kovarnik, Eva Hamplova & Frank Lefley. (2021) Theory and Practice of the Post-Audit of Capital Projects. International Journal of Applied Logistics 12:1, pages 1-19.
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Michael Grant & Fredrik Nilsson. (2020) The production of strategic and financial rationales in capital investments: Judgments based on intuitive expertise. The British Accounting Review 52:3, pages 100861.
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Jari Huikku, Jouko Karjalainen & Tomi Seppälä. (2018) The dynamism of pre-decision controls in the appraisal of strategic investments. The British Accounting Review 50:5, pages 516-538.
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Frank Lefley. (2016) An exploratory study of the post-audit practices of large UK organisations: the way forward. Management Decision 54:5, pages 1140-1159.
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Mark Evans & Basil Phillip Tucker. (2015) Unpacking the package. Qualitative Research in Accounting & Management 12:4, pages 346-376.
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M. Laura Frigotto, Graziano Coller & Paolo Collini. (2011) The Strategy and Management Control Systems relationship as emerging dynamic process. Journal of Management & Governance 17:3, pages 631-656.
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H. Kent Baker & Philip EnglishJari Huikku. 2011. Capital Budgeting Valuation. Capital Budgeting Valuation 131 149 .
Mikko Sandelin. (2008) Operation of management control practices as a package—A case study on control system variety in a growth firm context. Management Accounting Research 19:4, pages 324-343.
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