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Full-Text Articles in Business

Client Size, Auditor Specialization And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy Dec 2015

Client Size, Auditor Specialization And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy

Albert Nagy

This study examines the effect that client size has on the relation between industry-specialist auditors and fraudulent financial reporting. Most of the major accounting firms have organized their audit practices along industry lines, reflecting a belief that industry specialization leads to higher quality audits. Furthermore, regulatory bodies and extant research suggests that larger clients have greater bargaining power and are more likely to be able to convince the auditor to acquiesce to aggressive accounting. Also, it may be more difficult for an auditor to possess industry expertise for larger clients who are likely to be more complex and operate in …


Audit Firm Tenure And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy Dec 2015

Audit Firm Tenure And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy

Albert Nagy

The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5).We examine the relation between audit firm tenure and fraudulent financial reporting. Comparing firms cited for fraudulent reporting …


Book Review 2 Optimize Your Life! The One-Page Strategic Planner By Bernhoff A. Dahl, M.D., William C. Mcpeck Dec 2004

Book Review 2 Optimize Your Life! The One-Page Strategic Planner By Bernhoff A. Dahl, M.D., William C. Mcpeck

William C. McPeck

This is my personal review of Optimize Your Life! The One-page Strategic Planner by Bernhoff A. Dahl and published by Wind-Breaker Press in 2003.


Book Review 1 The New Science Of Selling And Persuasion: How Smart Companies And Great Salespeople Sell By William T. Brooks, William C. Mcpeck Nov 2004

Book Review 1 The New Science Of Selling And Persuasion: How Smart Companies And Great Salespeople Sell By William T. Brooks, William C. Mcpeck

William C. McPeck

This is my personal review of The New Science of Selling and Persuasion: How Smart Companies and Great Salespeople Sell by William T. Brooks and published by Wiley in 2004.


Innovation Und Wachstum Durch Aktive Servicegestaltung, Hubert Oesterle Nov 2004

Innovation Und Wachstum Durch Aktive Servicegestaltung, Hubert Oesterle

Hubert Oesterle

No abstract provided.


The Biggest Experience To Reduce Environmental Pollutants By Substitute Fuel Cng In The Middle East & The Middle Asia, Ali Momeni, Maziar Rostamnezhad, Nader Ale Ebrahim Oct 2004

The Biggest Experience To Reduce Environmental Pollutants By Substitute Fuel Cng In The Middle East & The Middle Asia, Ali Momeni, Maziar Rostamnezhad, Nader Ale Ebrahim

Nader Ale Ebrahim

Automobile industry is an exhaustive industry bringing development for any country. The industrial capabilities needed for development rest in this branch of industry. The Iranian automobile making companies move in line with this aim. But in recent decades, in addition to development of automobile industry, the pollution too has occupied the minds of the authorities of these companies. Some measures, investments, researches, and exhaustive studies related to the pollution problem have been made to produce an automobile of higher technology and lower pollution.


Agile Informationsinfrastrukturen, Hubert Oesterle Oct 2004

Agile Informationsinfrastrukturen, Hubert Oesterle

Hubert Oesterle

No abstract provided.


An Empirical Study Of Job Design In The Australian Call Centre Industry, Jane Murray, Peter Jordan, Bradley Bowden Sep 2004

An Empirical Study Of Job Design In The Australian Call Centre Industry, Jane Murray, Peter Jordan, Bradley Bowden

Jane Murray

Call centres provide organisations with the ability to service customers cheaply and conveniently over the telephone. However, the way in which work is organised has generated considerable debate. While some researchers emphasise the efficiencies gained, others focus on the human costs. In this article, we outline an empirical study of call centre work design within the framework of Hackman and Oldham's Job Characteristics Mode (JCM). The findings of the study indicate call centre employees lack skill variety and autonomy and that call centre operators dislike electronic monitoring and experience conflict between servicing business requirements and customers.

© Copyright International Journal …


Real-Time Enterprise - Vision Und Wirklichkeit, Hubert Oesterle Sep 2004

Real-Time Enterprise - Vision Und Wirklichkeit, Hubert Oesterle

Hubert Oesterle

No abstract provided.


Banken Als Echtzeitunternehmen? - Analogien Aus Der Technischen Industrie, Hubert Oesterle Aug 2004

Banken Als Echtzeitunternehmen? - Analogien Aus Der Technischen Industrie, Hubert Oesterle

Hubert Oesterle

No abstract provided.


Real-Time Business: Rentable Kundenprozesse, Hubert Oesterle Aug 2004

Real-Time Business: Rentable Kundenprozesse, Hubert Oesterle

Hubert Oesterle

No abstract provided.


The Use Of Business Tool “Project Management” In Sport Coaching, Yanni D. Afthinos Aug 2004

The Use Of Business Tool “Project Management” In Sport Coaching, Yanni D. Afthinos

Yanni D Afthinos

Sport and coaching has offered valuable experience and procedures to the management field. Over the past years, a number of books have been written about coaching or leadership and other sport related issues, that business people can use in order to improve their work effectiveness. The author of this paper intends to offer something back to sport and coaching, through the presentation of a managerial tool known as “Project management”, which can assist coaches and other sport officials to improve their work effectiveness. A tool that has theoretical base and practical orientation, as well as it is needed but it’s …


Interviews, Jack Marr, Paul Scalise, Yuki Honjo Aug 2004

Interviews, Jack Marr, Paul Scalise, Yuki Honjo

Jack Marr

Jack Marr, a native of Chicago, divides his time between directing business development for the State of Missouri in Japan and China and managing his own consulting practice in which he works closely with management to formulate and execute Asia-Pacific strategies.


Promet Business Engineering Case Studies (Becs) Version 2.0, Enrico Senger, Hubert Oesterle Jul 2004

Promet Business Engineering Case Studies (Becs) Version 2.0, Enrico Senger, Hubert Oesterle

Hubert Oesterle

Das vorliegende Dokument leitet eine Fallstudienmethodik für die Erstellung von Forschungs- und Lehrfallstudien im Business Engineering und in verwandten Themenstellungen ab.Es empfiehlt einen Multi-Case-Ansatz mit der Betrachtung aller Ebenen des Business Engineering und leitet dafür Struktur und Vorgehen ab. Dabei wird auch die (Zweit-)Verwendung von Forschungsfallstudien in der universitären Lehre berücksichtigt.Der Arbeitsbericht dient als Kochbuch, das Module auf unterschiedlichen Abstraktionsebenen bereitstellt und mit umfangreichen Beispielen, die in einer Fallstudien-Datenbank festgehalten sind, illustriert.


Using The Malcolm Baldrige National Quality Award In Teaching: One Criteria, Several Perspectives, James A. Belohlav Jun 2004

Using The Malcolm Baldrige National Quality Award In Teaching: One Criteria, Several Perspectives, James A. Belohlav

James A. Belohlav

No abstract provided.


Value Chain Forum - Connecting Business Partners, Hubert Oesterle May 2004

Value Chain Forum - Connecting Business Partners, Hubert Oesterle

Hubert Oesterle

No abstract provided.


Die Ideale Migration, Hubert Oesterle May 2004

Die Ideale Migration, Hubert Oesterle

Hubert Oesterle

No abstract provided.


Neue Herausforderungen Für Executives Im Echtzeitunternehmen, Hubert Oesterle Apr 2004

Neue Herausforderungen Für Executives Im Echtzeitunternehmen, Hubert Oesterle

Hubert Oesterle

No abstract provided.


Labels Of African American Ballers: A Historical Contemporary Investigation Of African American Male Youth's Depletions From America's Favorite Pastime 1885-2000, Keith Harrison Feb 2004

Labels Of African American Ballers: A Historical Contemporary Investigation Of African American Male Youth's Depletions From America's Favorite Pastime 1885-2000, Keith Harrison

Dr. C. Keith Harrison

No abstract provided.


Real-Time Business - Chancen Aus Dem Business Networking, Hubert Oesterle Feb 2004

Real-Time Business - Chancen Aus Dem Business Networking, Hubert Oesterle

Hubert Oesterle

No abstract provided.


Business Engineering - Eine St. Galler Vision, Hubert Oesterle Feb 2004

Business Engineering - Eine St. Galler Vision, Hubert Oesterle

Hubert Oesterle

No abstract provided.


Divisional Multimarket Contact Within And Between Multiunit Organizations, Arthurs Kalnins Feb 2004

Divisional Multimarket Contact Within And Between Multiunit Organizations, Arthurs Kalnins

Arturs Kalnins

The theory of multimarket contact has important but uninvestigated implications for interactions among a firm's divisions because divisions often meet and even compete in multiple geographical and product markets. I hypothesize that firms with incentives to induce competition among divisions will act to reduce levels of multimarket contact among those divisions. Further, I predict that, in markets with substantial uncertainty, firms will increase divisional multimarket contact. I find support for these hypotheses in the setting of the franchised fast-food industry.


Rapid Implementation Of Enterprise Resource Planning Systems Without Process Redesign, Elgar Fleisch, Hubert Oesterle, Steven Powell Jan 2004

Rapid Implementation Of Enterprise Resource Planning Systems Without Process Redesign, Elgar Fleisch, Hubert Oesterle, Steven Powell

Hubert Oesterle

No abstract provided.


Inwentyka Czyli Kreatywność W Biznesie. Wybrane Zagadnienia, Anna Ujwary-Gil Jan 2004

Inwentyka Czyli Kreatywność W Biznesie. Wybrane Zagadnienia, Anna Ujwary-Gil

Anna Ujwary-Gil

Książka przeznaczona jest dla studentów studiów ekonomicznych, kadry dydaktycznej, jak również dla pracowników i menedżerów dowolnych przedsiębiorstw, którzy pragną zapoznać się z istotą i znaczeniem kształcenia dla innowacyjności potencjalnych pracowników dowolnego przedsiębiorstwa, ze sposobami tworzenia pomysłów na dowolny produkt, usługę bądź udoskonalenia już istniejących. Warto sięgnąć po tę pozycję, w której czytelnik znajdzie wiele praktycznych przykładów z obszaru tworzenia koncepcji innowacyjnych produktów oraz usług


Transformowanie A Rozwój Produktów I Usług, Anna Ujwary-Gil Jan 2004

Transformowanie A Rozwój Produktów I Usług, Anna Ujwary-Gil

Anna Ujwary-Gil

W artykule pragnę przedstawić czytelnikowi grupę technik oraz zabiegów inwentycznych (wynalazczych) z obszaru twórczych operacji umysłowych – transformowanie wraz z praktycznymi zastosowaniami. Operacje te ukierunkowane są na dokonywanie wszelkich przekształceń (transformacji myślowych) analizowanego obiektu (produktu) skutkujące poszukiwaniem możliwych kierunków jego ulepszenia, doskonalenia. W pracy zwracam również uwagę, iż niezwykle cennym i wartościowym jest zaangażowanie się przedsiębiorców (wraz z pracownikami) w bezkosztowy przecież proces myślowy, którego efektem może być pojawienie się nowych idei (koncepcji). Ponadto stworzenie organizacyjnych warunków stymulujących pomysłowość i zdobywanie nowej wiedzy, bez których przedsiębiorstwo staje się pasywnym graczem w rynkowej walce o byt. Artykuł ten stanowi trzecią część …


Zum Stand Der Elektronischen Kooperation - Fallstudien, Muster Und Handlungsempfehlungen, Enrico Senger Jan 2004

Zum Stand Der Elektronischen Kooperation - Fallstudien, Muster Und Handlungsempfehlungen, Enrico Senger

Enrico Senger

Elektronische Kooperation erlaubt es Unternehmen, sich stärker am Kunden und seinem Kundenprozess zu orientieren. Sie realisiert Geschäftsnetzwerke, in denen alle Beteiligten ein Kundenproblem schnell und umfassend lösen und dafür weitgehend voneinander unabhängige interne Prozessschritte der Beteiligten in gemeinsam definierte und betriebene Kooperationsprozesse integrieren. Die Arbeit untersucht diese neuen, elektronischen Geschäftslösungen, um zu verstehen, welchen Nutzen sie stiften. Die Erfahrungen der Fallstudienteilnehmer zeigen auf, welche Vernetzungsansätze erfolgreich sind und was Unternehmen beachten müssen, um Wettbewerbsvorteile durch elektronische Kooperation realisieren zu können. Ausgangspunkt der Ableitung von Erfolgsmustern und Handlungsempfehlungen ist die systematische Untersuchung von achtzehn kooperativen Geschäftslösungen mit einem einheitlichen, theoretisch fundierten …


Entrepreneurial Activity In Chile - Gem Report 2004, Alfredo Enrione, Ricardo Sanhueza, Alvaro Pezoa, Gerardo Martí, Nicolás Beza Jan 2004

Entrepreneurial Activity In Chile - Gem Report 2004, Alfredo Enrione, Ricardo Sanhueza, Alvaro Pezoa, Gerardo Martí, Nicolás Beza

Alfredo Enrione

No abstract provided.


Shaping The Body & Soul Of The Board: The Role Of Institutional Pressures, Alfredo Enrione, Fernando Zerboni Jan 2004

Shaping The Body & Soul Of The Board: The Role Of Institutional Pressures, Alfredo Enrione, Fernando Zerboni

Alfredo Enrione

The world is witnessing a massive and generalized effort to improve the practices within the board of directors. However, there is still little understanding of the processes by which these new practices or models are adopted. Moreover, there is a growing consensus that the most important challenge is improving not only the more structural and visible attributes of the board but the internal dynamics that are much harder to monitor by a third party. This work seeks to bring some light into this discussion by analyzing the role of the environment in the adoption of specific board features. We propose …


Architektur Des Echtzeit-Unternehmens, Rainer Alt, Marc A. Caesar, Florian Leser, Hubert Oesterle, Thomas Puschmann, Christian Reichmayr Jan 2004

Architektur Des Echtzeit-Unternehmens, Rainer Alt, Marc A. Caesar, Florian Leser, Hubert Oesterle, Thomas Puschmann, Christian Reichmayr

Hubert Oesterle

No abstract provided.


Real-Time Business: Lösungen, Bausteine Und Potentiale Des Business Networking, Rainer Alt, Hubert Oesterle Jan 2004

Real-Time Business: Lösungen, Bausteine Und Potentiale Des Business Networking, Rainer Alt, Hubert Oesterle

Hubert Oesterle

No abstract provided.