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Articles 1 - 21 of 21
Full-Text Articles in Business
The Effects Of Home Country, Gender, And Position On Listening Behaviors, Deborah B. Roebuck, Reginald L. Bell, Reeta Raina, Cheng Ean Lee
The Effects Of Home Country, Gender, And Position On Listening Behaviors, Deborah B. Roebuck, Reginald L. Bell, Reeta Raina, Cheng Ean Lee
Faculty and Research Publications
Regardless of national culture, often listening is mentioned as an important component for effective business operations. In addition, understanding how individuals of different national cultures perceive and process listening is fundamental to our global world of work. The present study used Glenn and Pood (1989) Listening Self-Inventory to examine the distracted and attentive listening behaviors of male and female managers and non-managers who worked full time inthe countries of India, Malaysia, and the United States of America (USA). Findings in this study suggestUSA females and males, in general, are less likely to be attentive listeners than the Indian and Malaysianrespondents …
Back In Service, Satya Chakravorty
Back In Service, Satya Chakravorty
Faculty and Research Publications
The article features the Programmed Depot Maintenance (PDM) team at a military facility, Warner Robins Air Logistics Complex (WR-ALC) in central Georgia, which employed several quality concepts and methods in its repair and maintenance works for the C-130 Hercules transport aircraft as of January 2014. It claims that the aircraft is among the most widely used transport machine in the U.S. Air Force. The other topics include product quality, the lean concepts and the Six Sigma technique. I
Optimal Allocation Of Resources In Airport Security: Profiling Vs. Screening, Aniruddha Bagchi
Optimal Allocation Of Resources In Airport Security: Profiling Vs. Screening, Aniruddha Bagchi
Faculty and Research Publications
No abstract provided.
Ceos, Cfos, And Accounting Fraud, Douglas M. Boyle, Brian W. Carpenter, Dana Hermanson
Ceos, Cfos, And Accounting Fraud, Douglas M. Boyle, Brian W. Carpenter, Dana Hermanson
Faculty and Research Publications
The article focuses on fraudulent financial reporting, which has been a long-standing concern for the U.S. investors. It discusses the findings of a study that provides valuable insights into the role of chief executive officers (CEO) and chief financial officer (CFO) in the prevention of such situation. Also provided are key anti-fraud resources including a fraud risk management program, the assessment of fraud risk exposure and prevention techniques.
Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, Zhongxia Shelly Ye
Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, Zhongxia Shelly Ye
Faculty and Research Publications
The article presents an analysis made by authors of PCAOB small firms inspection reports in order to examine the types of accounting restatements triggered by PCAOB inspections of small audit firms. The PCAOB Inspection Process is elaborated. The result of the analysis of the authors of PCAOB-triggered restatements by clients of small audit firms reveal that complex, technical accounting areas account for the majority of restatements. Particular attention to unique, complex and accounting issues is encouraged for issuers and small audit firms.
A Psychological Perspective On Cultural Difference: Epistemological Heterogeneity And Individual Heterogeneity Across Cultures, Kamal Fatehi, Uday S. Tate
A Psychological Perspective On Cultural Difference: Epistemological Heterogeneity And Individual Heterogeneity Across Cultures, Kamal Fatehi, Uday S. Tate
Faculty and Research Publications
Most cross-cultural studies of management have been sociological type. Conventional view of cultures and sociological perspective has resulted in the assumption that within each culture members are homogeneous in their psychological make-up, logic, and perspective. Although researchers have reminded us that people vary on pivotal psychological dimensions, both on a between-country and within-country basis, these reminders were not heeded. Maruyama’s theories and research on epistemological heterogeneity, and individual heterogeneity across cultures, or as it is called, mindscape, were the exception. This paper elaborates on epistemological heterogeneity and individual heterogeneity across cultures. It suggests that researchers in international management could use …
Key Factors For Successful Export Performance For Small Firms, Lance Eliot Brouthers, George Nakos, John Hadjimarcou, Keith D. Brouthers
Key Factors For Successful Export Performance For Small Firms, Lance Eliot Brouthers, George Nakos, John Hadjimarcou, Keith D. Brouthers
Faculty and Research Publications
What key factors result in superior export performance for small firms from small countries? Drawing on the internationalization process model and organizational learning theory, the authors hypothesize and find that (1) emphasizing international sales while (2) restricting exports to a few foreign markets results in superior perceived export performance for the sample of small firms from Greece and several Caribbean countries. Emphasizing international sales while focusing on a few markets enables small firms to develop expertise in those markets, build strong distribution networks, and manage export activities effectively.
Quality Control Defects Revealed In Smaller Firms' Pcaob Inspection Reports, Dana R. Hermanson, Richard W. Houston
Quality Control Defects Revealed In Smaller Firms' Pcaob Inspection Reports, Dana R. Hermanson, Richard W. Houston
Faculty and Research Publications
The article reports the study of Public Company Accounting Oversight Board (PCAOB) on the quality control (QC) defects of small audit firms. Topics including the accounting lapses of small auditing firms, tips on complying QC standards and importance of inspection on the auditing industry are discussed. Study reveals that smaller firms have deficient processes in conducting audit quality. The article notes that PCAOB is expected to increase campaign in assisting audit firms while small audit firms are encouraged to address their QC deficiencies.
Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez
Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez
Faculty and Research Publications
This paper examines the structure and cost of a large sample of bank loans to private firms. Compared to public firms, private firms are more informationally opaque and riskier. The results suggest that the design of a loan to a private firm is significantly different from that to a public firm. Bank loans to private firms are more likely to be by a sole lender, collateralized, and have sweep covenants than loans to public firms. The cost of borrowing is higher for a private firm than for a public firm, even after holding constant firm and loan characteristics.
Six Levels Of Financial Knowledge, George E. Manners Jr.
Six Levels Of Financial Knowledge, George E. Manners Jr.
Faculty and Research Publications
With the appropriate framework to shape financial knowledge, the management accounting function should become an organization's principal decision-support platform. The framework consists of six levels of financial knowledge, and the word "financial" is most operative here. The Level 1 knowledge base connects a business to the outside world. When you have output volume and variable cost per output unit, you have the basis for Level 2 vocabulary. When a business transitions to Level 3, it has learned that return on assets must be employed as the enterprise's guiding profitability gauge. There is a very distinct increment in knowledge when moving …
Business Strategy Types And Innovative Practices, Tim Blumentritt, Wade M. Danis
Business Strategy Types And Innovative Practices, Tim Blumentritt, Wade M. Danis
Faculty and Research Publications
This study empirically examines how a firm's strategic orientation imparts its management of innovative activities. Drawing on the strategic management and innovation literatures, we develop and empirically test hypotheses arguing that a firm's strategic orientation will impact its perception of barriers to innovation, its sources of ideas for innovation, and its targets for innovation. The data, from over 244 firms, generally support the hypotheses. The study's findings suggest that a firm's strategic management and its management of innovation are highly integrated.
The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson
The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson
Faculty and Research Publications
This exploratory study provides evidence about factors associated with the overall impact of enterprise risk management (ERM) on the internal audit function’s activities. Based on responses from 122 organizations in several countries, we find that ERM has the greatest impact on internal audit’s activities when (a) the organization’s ERM process is more completely in place, (b) the CFO and audit committee have called for greater internal audit activity related to ERM, (c) the chief audit executive’s (CAE) tenure is longer, (d) the organization is in the banking industry or is an educational institution, and (e) the internal audit function has …
Project Management Issues In It Offshore Outsourcing, Kathy Schwaig, Stephen Gillam, Elke M. Leeds
Project Management Issues In It Offshore Outsourcing, Kathy Schwaig, Stephen Gillam, Elke M. Leeds
Faculty and Research Publications
Global partnerships are forming to take advantage of the cost savings associated with offshoring as well as other strategic benefits. Not all information technology offshoring projects, however, are successful. Cost overruns, increased complexity and defective code cause organizations to rethink their offshoring strategy and their methods for managing these projects. In this paper, project management issues associated with offshore information technology outsourcing projects are identified and specific recommendations for addressing these issues are presented.
How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson
How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson
Faculty and Research Publications
Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent cases in which the Securities and Exchange Commission (SEC) charged Sales Vice Presidents for their role in accounting fraud. The authors offer suggestions to help sales executives steer clear of accounting fraud allegations.
Drivers Of The Value Of The Firm: Profitability, Growth, And Capital Intensity, Tom W. Miller, Richard E. Mathisen
Drivers Of The Value Of The Firm: Profitability, Growth, And Capital Intensity, Tom W. Miller, Richard E. Mathisen
Faculty and Research Publications
Value-based management systems focus on wealth and the wealth creation process and promote the generation of value for the shareholders. A valuation model for the firm is extended analytically to focus explicitly on profitability, growth, and capital intensity as drivers of the value of the firm. The extended model provides information about the sensitivities of the value of the firm to changes in the firm's profitability, growth, and capital intensity. These sensitivities are presented in terms of changes per dollar of sales and actual dollar changes. The changes per dollar of sales show the relative sensitivities of the changes in …
New Evidence On The Structuring Of Ceo Incentive Pay Ratios, Rajaram Veliyath, James J. Cordeiro
New Evidence On The Structuring Of Ceo Incentive Pay Ratios, Rajaram Veliyath, James J. Cordeiro
Faculty and Research Publications
The model examines both determinants of CEO incentive pay ratios that are controllable by the CEO, and those that are less controllable, based on a sample of 316 Fortune 500 firms in 1992. Firm diversity, firm growth opportunities, outside blockholdings, and the number of analysts following the firm were positively related to CEO incentive compensation ratios, while firm unsystematic risk, CEO stockholdings, and industry regulation had a negative impact. Finally, industry-specific influences were evident on incentive compensation ratios.
Research Note Perceptions Are Reality: How Family Meetings Lead To Collective Action, Timothy G. Habbershon, Joseph H. Astrachan
Research Note Perceptions Are Reality: How Family Meetings Lead To Collective Action, Timothy G. Habbershon, Joseph H. Astrachan
Faculty and Research Publications
Family meetings develop family unity through the creation of perceived shared beliefs. The article presents a model with strategic implications showing how shared beliefs lead to collective action, which leads to outcomes and then the reassessment of the shared beliefs. Finally, the article reports on initial research on the reliability of instruments developed to explore one aspect of this model: The creation of shared beliefs through family meetings. The initial results suggest that perceptions of shared beliefs may be an important stimulant of collective family activity.
The Effect Of Estate Taxes On Family Business: Survey Results, Joseph H. Astrachan, Roger Tutterow
The Effect Of Estate Taxes On Family Business: Survey Results, Joseph H. Astrachan, Roger Tutterow
Faculty and Research Publications
A survey of 1,003 businesses examined the effect of estate taxes on family business behavior, including investment, employment, and strategic decisions. The results strongly suggest that estate taxes have marked effects on business behavior. These effects are more pronounced in larger firms where their potential impact is of a greater magnitude.
Business Risk And Performance: An Examination Of Industry Effects, Rajaram Veliyath
Business Risk And Performance: An Examination Of Industry Effects, Rajaram Veliyath
Faculty and Research Publications
Examines business risk and industry sales volatility across the computing equipment, airline and pharmaceutical industries of the United States. Earnings performance and industry industrial munificence; Opportunity from high volatility for improved risk-performance payoffs in the computer industry; Idiosyncratic firm-specific effects.
Influence Of Family Relationships On Succession Planning And Training: The Importance Of Mediating Factors, Ivan Lansberg, Joseph H. Astrachan
Influence Of Family Relationships On Succession Planning And Training: The Importance Of Mediating Factors, Ivan Lansberg, Joseph H. Astrachan
Faculty and Research Publications
This study models the influence of family relationships on succession variables, using a sample of 130 participants from 109 family businesses. Results suggest that the effects of family adaptability and family cohesion on succession planning and successor training are determined by the family'S commitment to the business and the quality of the owner-manager and successor relationship. The study finds that the influence of family relationships on administrative behavior in family businesses is not always direct, as was previously assumed, but is mediated by various factors.
The Internal Control Paradox: What Every Manager Should Know, Dana R. Hermanson, Heather M. Hermanson
The Internal Control Paradox: What Every Manager Should Know, Dana R. Hermanson, Heather M. Hermanson
Faculty and Research Publications
Examines some conflicting trends concerning internal control systems of companies in the 1990s. Definition of internal control; Trends toward internal control; Trends away from internal control; Balanced view of internal control; Solution to the internal control paradox.