...‐based management Perception Performance measurement in a publicly quoted company is often based on share price (Hall and Liebman, 1998 ; Core et al., 2002). The time orientation of share price has been presented in two conflicting ways in the literature. First, share price has been...

... arguments in the literature and to set out implications for research and practice. © Emerald Group Publishing Limited 2006 Time‐based management Auditor's fees Behaviour Ireland A lack of public acceptance of the legitimacy of auditing (Power, 2003) and issues of audit cost‐quality...