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Articles 1 - 8 of 8
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Disclosure And Compliance Practices And Associated Corporate Characteristics - A Study Of Listed Companies In India, Meha Kohli
Theses and Dissertations
The present study empirically investigates the level of compliance by listed Indian firms with disclosure requirements of Indian Accounting Standards. India’s Accounting Standards have been gradually converging with the International Financial Reporting Standards (IFRS) since 2001. India currently stands on the verge of adopting the International standards. Indian companies are working fervently towards adopting IFRS. This provides an extraordinary research environment to assess the level of compliance during this transitional time as well as lending an opportunity for a post adoption study. This study addresses two research questions developed to review annual reports of 156 listed Indian firms to determine …
Aligning Security And Usability Objectives For Computer Based Information Systems, Santa Ram Susarapu
Aligning Security And Usability Objectives For Computer Based Information Systems, Santa Ram Susarapu
Theses and Dissertations
With extensive use of information systems in day-to-day business operations, many organizations are facing challenges to develop robust computer-based information systems that are secure and widely used by the user community. In order to develop information systems that are secure and useful, understanding what stakeholders consider important and value about the security and usability is critical. Security refers to confidentiality, integrity and availability and usability refers to efficiency, effectiveness and user satisfaction. Using Value Focused Thinking approach, this research first proposes the usability objectives based on the values of system developers and users. Using the security objectives proposed by Dhillon …
Institutionalization Of Information Security: Case Of The Indonesian Banking Sector, Muhamad Faisal Fariduddin Attar Nasution
Institutionalization Of Information Security: Case Of The Indonesian Banking Sector, Muhamad Faisal Fariduddin Attar Nasution
Theses and Dissertations
This study focuses on the institutionalization of information security in the banking sector. This study is important to pursue since it explicates the internalization of information security governance and practices and how such internalization develops an organizational resistance towards security breach. The study argues that information security governance and practices become institutionalized through social integration of routines and system integration of relevant technologies. The objective is to develop an understanding of how information security governance and practices in the Indonesian banking sector become institutionalized. Such objective is built on an argument that information security governance and practices become institutionalized through …
Multisource Feedback Leadership Ratings: Analyzing For Measurement Invariance And Comparing Rater Group Implicit Leadership Theories, Kim Gower
Theses and Dissertations
This research outlines a conceptual framework and data analysis process to examine multisource feedback (MSF) rater group differences from a leadership assessment survey, after testing the measures for equivalence. MSF gathers and compares ratings from supervisors, peer, followers and self and is the predominant leadership assessment tool in the United States. The results of MSF determine significant professional outcomes such as leadership development opportunities, promotions and compensation. An underlying belief behind the extensive use of MSF is that each rater group has a different set of implicit leadership theories (ILTs) they use when assessing the leader, and therefore each group …
The Strategic Association Between Enterprise Content Management And Decision Support, Jaffar Alalwan
The Strategic Association Between Enterprise Content Management And Decision Support, Jaffar Alalwan
Theses and Dissertations
To deal with the increasing information overload and with the structured and unstructured data complexity, many organizations have implemented enterprise content management (ECM) systems. Published research on ECM so far is very limited and reports on ECM implementations have been scarce until recently (Tyrväinen et al. 2006). However, the little available ECM literature shows that many organizations using ECM focus on operational benefits while strategic decision-making benefits are rarely considered. Moreover, the strategic capabilities such as decision making capabilities of ECM are not fully investigated in the current literature. In addition, the literature lacks a strategic management framework (SMF) that …
Designing A Comprehensive Framework For E-Government Implementation Success With A Special View Of The Case Of Saudi Arabia, Mohammed Alsaigh
Designing A Comprehensive Framework For E-Government Implementation Success With A Special View Of The Case Of Saudi Arabia, Mohammed Alsaigh
Theses and Dissertations
As a result of the increasing development in the field of Information Systems (IS) in the last decades, new concepts have appeared to serve specific requirements and needs (Smith 2010; Almarabeh and AbuAli 2010). E-government is one of these concepts, which appeared in 1993 (Silva 2006) to become one of the main tools for governments around the world to enhance the services provided by governments and their agencies (Atallah 2001). Investigating the literature shows that there are common issues in all e-government implementation projects which can be summarized as follows: 1) e-government implementation projects in their nature are vast, and …
The Influence Of Hrm Activities On Performance-Related Outcomes: Exploring The Dynamics Within The “Black Box”, George C. Banks
The Influence Of Hrm Activities On Performance-Related Outcomes: Exploring The Dynamics Within The “Black Box”, George C. Banks
Theses and Dissertations
Research has often called for studies that attempt to explain the complex causal chain known as the “black box” between human resource management (HRM) activities and individual-level outcomes. To explore the dynamics within the “black box,” this study investigates the influence of HRM activities (e.g., practices and processes) on individual-level outcomes, taking into consideration psychological empowerment as a mediating mechanism. Furthermore, to investigate how HRM activities affect individual-level outcomes, one must consider how HRM activities interrelate to create synergistic effects. Subsequently, this research contributes to the literature of strategic HRM research by investigating how and why systems of HRM activities …
An Investigation Of Internal Control Related Frauds And Auditor Litigation: Pre- And Post- Sarbanes-Oxley, Section 404, Ifeoma Udeh
Theses and Dissertations
Using 629 observations of U.S. publicly listed firms with internal control related frauds from 2000 to 2006; this study investigates the change in auditor litigations in the Post- Sarbanes Oxley, Section 404 period. To the extent the conditions of the internal control in place are inadequate or non-existent, the possibility of the occurrence of internal control related fraud heightens. Thus, the inability of auditors to detect a financial statement misstatement due to internal control fraud in a timely manner exposes auditors to litigation (Barra, 2010; Heninger, 2001; Caplan, 1999). This situation was prevalent in the recent notable corporate failures that …