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Full-Text Articles in Business
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.
Mindful Leadership, Lyn Hopper
Mindful Leadership, Lyn Hopper
Georgia Library Quarterly
The author proposes mindful leadership for library officers and staff. She says that such leadership may be difficult to practice amid declining budgets but it is essential for effective leadership. She adds that psychologist Ellen Langer noted that job mindfulness boosts productivity, flexibility, leadership, innovation and job satisfaction. She claims that mindfulness originated from Buddhism by Buddhist monk Thich Nhat Hanh to reduce stress and encourage healing.
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 …