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Articles 1 - 17 of 17
Full-Text Articles in Business
Client Size, Auditor Specialization And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy
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
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 …
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
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.
An Empirical Study Of Job Design In The Australian Call Centre Industry, Jane Murray, Peter Jordan, Bradley Bowden
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 …
Interviews, Jack Marr, Paul Scalise, Yuki Honjo
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
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
Using The Malcolm Baldrige National Quality Award In Teaching: One Criteria, Several Perspectives, James A. Belohlav
James A. Belohlav
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
Dr. C. Keith Harrison
No abstract provided.
Rapid Implementation Of Enterprise Resource Planning Systems Without Process Redesign, Elgar Fleisch, Hubert Oesterle, Steven Powell
Rapid Implementation Of Enterprise Resource Planning Systems Without Process Redesign, Elgar Fleisch, Hubert Oesterle, Steven Powell
Hubert Oesterle
No abstract provided.
Legal Protection From Discrimination Based On Sexual Orientation: Findings From Litigation, Helen Lavan, Marsha Katz
Legal Protection From Discrimination Based On Sexual Orientation: Findings From Litigation, Helen Lavan, Marsha Katz
Helen LaVan
No abstract provided.
Mentoring Functions Questionnaire, Terri A. Scandura
Mentoring Functions Questionnaire, Terri A. Scandura
Terri A. Scandura
No abstract provided.
Confronting The Environmental Consequences Of Technological Revolution, Ronald Hill, Kathy K. Dhanda
Confronting The Environmental Consequences Of Technological Revolution, Ronald Hill, Kathy K. Dhanda
Kathy K Dhanda
No abstract provided.
Female And Male Student Athletes' Perceptions Of Career Transition In Sport And Higher Education: A Visual Elicitation And Qualitative Assessment, C. Keith Harrison
Female And Male Student Athletes' Perceptions Of Career Transition In Sport And Higher Education: A Visual Elicitation And Qualitative Assessment, C. Keith Harrison
Dr. C. Keith Harrison
The termination of a collegiate athletic career is inevitable for all student athletes. The purpose of this study was to explore student athletes’ perceptions of the athletic career transition process. One-hundred-andforty- three (n = 143) National Collegiate Athletic Association (NCAA) Division II student athletes were administered the Life After Sports Scale (LASS) designed by the authors. The LASS is a 58-item mixed method inventory. The scope of this inquiry explored the qualitative section, which examined participants’ perceptions that were visually primed with a narrative description of a student athlete who made the transition out of collegiate sport successfully. Three major …
College Students' Perceptions, Myths, And Stereotypes About African American Athleticism: A Qualitative Investigation, Keith Harrison
College Students' Perceptions, Myths, And Stereotypes About African American Athleticism: A Qualitative Investigation, Keith Harrison
Dr. C. Keith Harrison
Examining the ‘natural’ athlete myth and utilizing the recent literature on cultural/social factors in athleticism, this study through survey research examines the myth of the ‘natural’ African American athlete. Participants consist of 301 university students from a large, traditionally White, midwest institution. The primary research question is to determine the attitudes of college students in terms of how they perceive the success of the African American athlete in certain sports. The purpose is to assess participants’ perceptions of the African American athlete and their opinion as to whether or not African American athletes are superior in certain sports (football, basketball, …
Die Lösung: Bits Und Bytes Ersetzen Den Papierstapel, Cornel Loser, Christine Legner, Hubert Oesterle
Die Lösung: Bits Und Bytes Ersetzen Den Papierstapel, Cornel Loser, Christine Legner, Hubert Oesterle
Hubert Oesterle
No abstract provided.
Kooperationsprozesse Und Echtzeitmanagement, Enrico Senger, Hubert Oesterle
Kooperationsprozesse Und Echtzeitmanagement, Enrico Senger, Hubert Oesterle
Hubert Oesterle
No abstract provided.