Business Commons^™

The Role Of Leadership In Student Organizations, Samantha Mcanallen

Senior Honors Projects, 2010-2019

The purpose of this paper is to analyze the extent to which the leaders of the Eta Delta chapter of Beta Alpha Psi (BAP) and the JMU Women’s Rugby club embody the characteristics of the leaders of successful organizations by examining these two organizations in the context of the characteristics of successful organizational cultures. In order to conduct an appropriate examination of the cultures of these two organizations, I chose to compare them to the characteristics of successful group cultures presented in Daniel Coyle’s The Culture Code: The Secrets of Highly Successful Groups. Throughout his book, Coyle highlights the …

Enterprise Risk Management In Responsible Financial Reporting, Robin B. Ewers

Walden Dissertations and Doctoral Studies

Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for stakeholder risk-harm. Literature on how HRO constructs promote ERM in responsible integrated financial systems has been limited. The purpose of this qualitative, grounded theory study was …

Mapping Decisions Of Reporting Asset Misappropriation Within An Accounting Department Using Behavioral, Cognitive, And Cultural Traits, Nora Alaniz Bouqayes

Open Access Theses & Dissertations

The problem of global fraud continues to be pandemic with the cost to organizations exceeding $3.9 trillion of lost revenues every year. Accounting research is slowly embracing the behavioral science research and has expanded limited literature addressing the traits of fraud perpetrators. This study begins to examine behavioral, cognitive, and cultural traits of reporters of fraud in accounting departments. This study narrows the area of interest to asset misappropriation as part of the Occupational Fraud and Abuse Classification System created by the Association of Fraud Examiners. An initial instrument to measure traits is developed and used to map decision paths …

Three Essays On Auditor Industry Specialization, Ankita Singhvi

Open Access Theses & Dissertations

This Dissertation consists of three separate but related essays examining auditor changes, auditor industry specialization and audit fee premiums.

The first essay investigates whether audit committee characteristics affect the types of auditor changes from an industry specialist auditor to a non-industry specialist auditor or the reverse. I examine whether selection of an external auditor is affected by audit committee characteristics such as: 1) number of meetings, 2) number of members on the audit committee, 3) proportion of auditing experts and, 4) proportion of financial experts. The findings show that a greater proportion of auditing experts on the audit committee positively …

The Role Of American Culture In The Convergence Process Of International And United States Financial Accounting Principles, Umarbek U. Rabbimov

Senior Honors Theses and Projects

The aim of this study is to analyze the role of American culture in the process of the International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles convergence.

Three Essays On The Quantification, Validation, And Application Of Gray's Accounting Values, Ramon P. Rodriguez

Open Access Theses & Dissertations

This doctoral Dissertation creates, validates and uses a quantification of country-level accounting values based on Gray's (1988) framework. This Dissertation consists of three essays. The first essay reports the theoretical foundation and method for the quantification of the accounting values. The quantification results in reported scores for each of Gray's (1988) four accounting values - Professionalism versus Statutory Control, Uniformity versus Flexibility, Conservatism versus Optimism, and Secrecy versus Transparency. Accounting values scores are reported for 58 countries. The second essay reports the method and results of validation testing preformed on the accounting values scores. The primary validation method, Multi-Trait Multi-Method …