Business Commons^™

Back In Service, Satya Chakravorty

Faculty and Research Publications

The article features the Programmed Depot Maintenance (PDM) team at a military facility, Warner Robins Air Logistics Complex (WR-ALC) in central Georgia, which employed several quality concepts and methods in its repair and maintenance works for the C-130 Hercules transport aircraft as of January 2014. It claims that the aircraft is among the most widely used transport machine in the U.S. Air Force. The other topics include product quality, the lean concepts and the Six Sigma technique. I

Audit Quality And Accrual Persistence: Evidence From The Pre- And Post-Sarbanes-Oxley Periods, Dennis Chambers, Jeff L. Payne

Faculty and Research Publications

Purpose – The purpose of this paper is two-fold: first, to examine whether the quality of accruals, as measured by accrual persistence, improved in the post-Sarbanes-Oxley (SOX) period, and second, to examine the degree to which SOX-related improvement in accrual persistence varies across companies depending on the degree of their auditor's independence.

Design/methodology/approach – The paper compares accrual persistence in the pre- and post-SOX periods to test the first question. Then, partitioning on relative client importance as a measure of auditor independence, the paper compares the SOX-based improvement for clients of low and high independence audit firms.

Findings – The …

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

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 …