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Social Exchange And Post-Employment Citizenship: Evidence From Public Accounting, David N. Herda
Social Exchange And Post-Employment Citizenship: Evidence From Public Accounting, David N. Herda
Accounting Dissertations
In this study I examine why some ex-employees more than others choose to benefit their former firm (post-employment citizenship). The study is based on social exchange theory and involves former employees of a Big Four accounting firm. Among individuals who left the firm voluntarily, post-employment citizenship was found to be predicted by a two-phase social exchange relationship between employees and the firm, and the two-phases, represented by during-employment perceived organizational support and during-employment organizational commitment, partially mediated the relationship between during-employment organizational fairness and post-employment citizenship. For layoff victims, I extend Brockner, Tyler, and Cooper-Schneider's (1992) research on the interaction …
The Internal Control Provisions Of Sarbanes-Oxley Act And Quality Of Interim Earnings, Lei Han
The Internal Control Provisions Of Sarbanes-Oxley Act And Quality Of Interim Earnings, Lei Han
Accounting Dissertations
This study examines the change in the quality of interim earnings around the enactment of Sarbanes-Oxley Act (SOX) and whether the change differs between interim and annual earnings by focusing on the impact of internal control provisions. In particular, two hypotheses are tested in this study. First, the quality of interim earnings improves after the SOX. Second, the gap in earnings quality between annual and interim reporting decreases after the SOX. Prior research indicates that the quality of interim earnings is lower because managers have more discretion in interim reporting and interim earnings are only subject to review which involves …