Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 6 of 6
Full-Text Articles in Business
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton
Faculty and Research Publications
XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process and improve financial reporting. The objective of this paper is to examine a decade (1998-2008) of XBRL articles published in various publications including trade, practitioner and academic journals to identify trends and patterns, milestones, and organizations actively contributed to this development. Another goal is to assess public perceptions of XBRL, its capabilities and its future. We examined published articles where XBRL appeared either …
The Impact Of Physical Classroom Environment On Student Satisfaction And Student Evaluation Of Teaching In The University Environment, Mary C. Hill, Kathryn K. Epps
The Impact Of Physical Classroom Environment On Student Satisfaction And Student Evaluation Of Teaching In The University Environment, Mary C. Hill, Kathryn K. Epps
Faculty and Research Publications
Recently, many colleges and universities have made significant investments in upgraded classrooms and learning centers, incorporating such factors as tiered seating, customized lighting packages, upgraded desk and seat quality, and individual computers. To date, few studies have examined the impact of classroom environment at post-secondary institutions. The purpose of this study is to analyze the impact of classroom environment factors on individual student satisfaction measures and on student evaluation of teaching in the university environment. Two-hundred thirty-seven undergraduate business students were surveyed regarding their perceptions of classroom environment factors and their satisfaction with their classroom, instructor, and course. The results …
The Effects Of Web-Based Technologies On Knowledge Transfer, Waymond Rogers, Solomon Negash
The Effects Of Web-Based Technologies On Knowledge Transfer, Waymond Rogers, Solomon Negash
Faculty and Research Publications
The article discusses the effects of Web-based technologies on knowledge transfer, specifically examining whether the use of Web-based services can increase problem-solving skills. Because knowledge transfer has shown a direct correlation with industrial productivity, many organizations are actively trying to create services that encourage it. The authors present a study of the effects of Internet technology on knowledge transfer and the ways that organizations can use technology related to knowledge transfer.
Assessing Internal Audit Quality, Audrey A. Gramling, Scott D. Vandervelde
Assessing Internal Audit Quality, Audrey A. Gramling, Scott D. Vandervelde
Faculty and Research Publications
Internal audit quality is an issue of great importance to both the internal and external audit professions. PCAOB Auditing Standard No 2 highlights this importance when addressing the reliance that the external auditor can place on the internal audit work product. The study discussed here experimentally tests the influence of the source of the internal audit function on both the internal and external auditors' evaluation of the quality of the internal audit function. To assess the importance of the internal audit function's sourcing arrangement in the internal audit function's quality assessment, the researchers employ a case study approach, modifying a …
Family Businesses' Contribution To The U.S. Economy: A Closer Look, Joseph H. Astrachan, Melissa Carey Shanker
Family Businesses' Contribution To The U.S. Economy: A Closer Look, Joseph H. Astrachan, Melissa Carey Shanker
Faculty and Research Publications
In 1995, we were commissioned to conduct research on the impact of family businesses on the U.S. economy. A search of all relevant research led to the conclusion that the majority of existing data relating to family businesses' economic contributions were not grounded in empirical research, and the definitions used to distinguish family businesses from other enterprises were ambiguous or nonexistent. In 1996, we published a paper providing a framework for assessing the economic impact of family businesses across three ranges, defined by the degree of family involvement in the businesses. This paper revisits that research and updates and improves …
The Role Of Bargaining Style In Public Company Audits, Heather M. Hermanson, Kurt S. Schulzke, G. Richard Shell
The Role Of Bargaining Style In Public Company Audits, Heather M. Hermanson, Kurt S. Schulzke, G. Richard Shell
Faculty and Research Publications
According to prior auditing research, negotiation plans an important role in audit outcomes. General purpose negotiating literature suggests that bargaining styles are an important factor in business negotiations and that bargaining style mismatches between negotiating counter-parties can influence negotiation results. To date, the role of auditors' bargaining-style tendencies in audit negotiations has gone unnoticed in the auditing literature. A study examines the bargaining styles of accountants and managers as measured by the Thomas-Kilmann Conflict Mode Instrument. The results suggest that accountants are predisposed to avoid conflict or accommodate whereas managers are predisposed to collaborate or compete. Recognizing this potential mismatch …