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Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz
Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz
Electronic Theses and Dissertations
I examine the association between CEO, CFO, and audit partner gender and accounting conservatism using a unique sample that encompasses hand-collected data. While accounting conservatism reflects less risky accounting choices, risk aversion theory indicates that females are more risk averse than males. I apply risk aversion theory to accounting conservatism and investigate two research questions: (i) Does the CEO or CFO and audit partner gender influence accounting conservatism? (ii) Does a female audit partner influence the relationship between a male CEO or CFO and accounting conservatism? Using skewness as a proxy of accounting conservatism, I test three hypotheses. The results …
Mission Drift And The Effectiveness Of Resource Dependence Theory In An Internally Resource-Constrained Environment., Kirsten Bullock
Mission Drift And The Effectiveness Of Resource Dependence Theory In An Internally Resource-Constrained Environment., Kirsten Bullock
Electronic Theses and Dissertations
Why are some organizations able to maintain focus on their mission while others founder? This theoretical and empirical dissertation examines the relationships among funding sources, management practices, and organizational stigma within an internally resource-constrained environment. Using Resource Dependence Theory (RDT) as a basis to manage external resource dependencies, I build a theoretical model and empirically test a research model to understand how funding source affects mission drift, how management practices might help organizations manage that drift, and what effect organizational stigma might have on those relationships within an environment of internal resource constraints. Specifically, this study hypothesizes that nonprofits that …