Business Commons^™

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

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 …

Ecolodge Performance Goals And Evaluations, Gregory Osland, Robert Mackoy

Gregory E. Osland

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can acquire this article from a local library.

A Preliminary Investigation Of The Links Between Interpersonal Skills Training, Team Emotional Intelligence And Team Performance, Jane Murray, Peter Jordan, Neal Ashkanasy, Sally Hall-Thompson

Jane Murray

A debate exists regarding the efficacy of training interventions in emotional intelligence. While some authors claim that emotional intelligence cannot be learned, others argue it can. Despite this ongoing debate, emotional intelligence training is being offered to organisations. These training packages range from simple interpersonal skills training to more emotions focused programs. In this paper, we report our preliminary findings from one study in an overall research project seeking to determine the extent to which training increases team performance and / or emotional intelligence. The results presented in this paper provide evidence that while basic interpersonal skills training improves team …

The Efficacy Of Training In Emotional And Behavioural Skills: Links To Emotional Intelligence, Peter Jordan, Jane Murray, Sally Hall-Thompson, Paul Connors

Jane Murray

Australian organisations continue to offer relational training interventions designed to change employee behaviour within the workplace. However, the success of these programs is often determined through asking supervisors to report on individuals’ behavioural changes rather than obtaining proof of their effectiveness. The purpose of this research is to measure the success of training programs offered by a Queensland Public Sector organisation following Kirkpatrick’s (1977) model of providing proof of behavioural change after training. In particular, this research measures the emotional intelligence of individuals undertaking these training programs to determine whether emotional intelligence actually increased because of the training. The preliminary …

The Market Premium For The Option To Close: Evidence From Australian Gold Mining Firms, Simone Kelly

Simone Kelly

This paper assesses whether the market valuation of gold mining firms contain a premium for the option to close. Tests of whether observed market values incorporate operating flexibility is central to our understanding of the processes that drive market values and has implications for the relevance and suitability of known theoretical pricing frameworks. This paper assesses the relevancy of the option to close for mining firm valuation. This is achieved by examining 41 Australian gold mining firms listed on the Australian Stock Exchange from 1987 to 1994 that are actively engaged in gold mining extraction and production. A pooled cross-sectional …

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.

Affordable Housing: Who Supply It?, Connie Susilawati, Lynne Armitage

Lynne Armitage

At the present time, Queensland is experiencing severe demand pressure on housing stock in the South-Eastern metropolitan region and in many regional and coastal centres. Whilst median house prices are still well below Sydney and Melbourne, Australia’s third largest housing market is showing no signs of slowing in the current economic climate of low interest rates and stable levels of employment. Despite the comparatively good affordability of the Queensland housing stock, access for low income and other disadvantaged and minority groups in the state is being eroded rapidly, partly by increased demand and partly by a loss of base level …

Quality And Reputation: The Effects Of External And Internal Factors Over Time, Kathy Paulson Gjerde, Susan Slotnick

Kathy A. Paulson Gjerde

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can purchase the article.

Full citation with DOI number is as follows:

Paulson Gjerde, K. A., & Slotnick, S. A. (May 2004). Quality and Reputation: The Effects of External and Internal Factors over Time. International Journal of Production Economics, 89(1), 1–20. doi:10.1016/S0925-5273(03)00190-7

Ecolodge Performance Goals And Evaluations, Gregory Osland, Robert Mackoy

Robert Mackoy

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can acquire this article from a local library.

How Cartels Endure And How They Fail : Studies Of Industrial Collusion, Peter Grossman

Peter Z. Grossman

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can purchase the book or borrow it from a local library.

The Case Against Business Ethics: A Study In Bad Arguments, John Hooker

John Hooker

No abstract provided.

Entrepreneurship: The Way Ahead, Harold Welsch

Dr. Harold Welsch

Written for educators, researchers, and practitioners, Entrepreneurship: The Way Ahead offers insight and perspective on entrepreneurship from the foremost academic leaders in the field. Taking a contemporary approach to entrepreneurial processes, the book considers how the convergence of individual, opportunity, and environment ultimately leads to success or failure, while illuminating the true relationship between entrepreneurship and technological and social issues. It also explores innovations and developments in entrepreneurship education and training, while evaluating existing literature and research.

Entrepreneurship: The Way Ahead represents some of the most advanced thinking in the field of entrepreneurship, providing an essential grounding of new theory …

Model Development Techniques And Evaluation Methods For Prediction And Classification Of Consumer Risk In The Credit Industry, Jennifer Priestley, Satish Nargundkar

Jennifer L. Priestley

In this chapter, we examine and compare the most prevalent modeling techniques in the credit industry, Linear Discriminant Analysis, Logistic Analysis and the emerging technique of Neural Network modeling. K-S Tests and Classification Rates are typically used in the industry to measure the success in predictive classification. We examine those two methods and a third, ROC Curves, to determine if the method of evaluation has an influence on the perceived performance of the modeling technique. We found that each modeling technique has its own strengths, and a determination of the “best” depends upon the evaluation method utilized and the costs …

Building Internet Trust: Signaling Through Trustmarks, Aiken Damon, Greg Osland, Ben Liu, Robert Mackoy

Robert Mackoy

Successful Branding Of A Commodity Product: The Case Of Raex Laser Steel., Daniel Mcquiston

Daniel H. McQuiston

Macroeconomic And Financial Sector Comparison With Saarc And Asean Countries, Safdar Khan

Safdar Khan

Extract:
Two distinct regional associations, SAARC and ASEAN, comprise over seventeen different economies of Asia. These economies differ from each other in terms of their age, size and economic performance. However, some comparisons can be drawn between these intra-regional economies on the basis of economic and financial performance for a uniform period of observation, spanning from 1990 to 2003.1 This chapter discusses the financial sector indicators of the SAARC and ASEAN countries under the framework of macroeconomic performance, with the objective of assessing the level of Pakistan’s performance in comparison with these countries.