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Full-Text Articles in Business
The Relationship Between Audit Committee And New Chief Financial Officer Characteristics In Publicly Traded Healthcare Companies, John Workman
Scholar Week 2016 - present
The Sarbanes-Oxley Act of 2002 established the role of the Chief Financial Officer (CFO) over financial reporting in public companies. Prior research had demonstrated that the CFO of a company who was a CPA, female, had industry experience, or had prior CFO experience had implications on the quality of the company’s financial reporting. This quantitative study examined the relationship of these characteristics between the existing audit committee members (N = 331) and a newly-hired CFO (N = 93) in public healthcare companies. The extent to which audit committee members’ characteristics may have influenced the hiring of a new …
A Descriptive Study Investigating Accounting Students' Job Selection Preferences, Richard Wesley
A Descriptive Study Investigating Accounting Students' Job Selection Preferences, Richard Wesley
Scholar Week 2016 - present
Many accounting students are selecting accounting audit firms without exhausting a thorough research about the firms or getting an idea of the firms’ expectation. Moreover, accounting firms are hiring students without getting a clear understanding of the students’ job selection preference. As a result, both the students and employers are finding a cultural mismatch. Often employers and students have different perspectives about the nature of the professional skills that are required for a successful accounting career. Once hired, many students soon leave because they become disillusioned with job-related realities. The value of this research adds to the body of research …