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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 …

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

Gregory E. Osland

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 …

Review Of 'The Seven Basic Plots' (2004) By Christopher Booker, Vaughan S. Roberts

Vaughan S Roberts

No abstract provided.

A Comparative Study Of The Effects Of Training On Emotional Intelligence, J Murray, P Jordan, N Ashkanasy

Jane Murray

The training of emotional intelligence in organisations is the subject of much discussion. Ever since the construct first began to gain attention in the early 1990’s academics and practitioners alike have shown great interest, and have debated whether the skills and abilities of emotional intelligence can be learned. As this debate continues, organisations continue to invest millions of dollars in emotional intelligence training programs that propose to increase the emotional intelligence and overall workplace performance of individuals.

The purpose of this research is to compare two differing training programs and their effects on the emotional intelligence of participants. The first …

Representing Cultural Diversity Through Tourism: A Critical Analysis Of English Tourism Board Texts, William Feighery

William Feighery

No abstract provided.

Hard And Soft Projects: A Framework For Analysis, Lynn Crawford, Julien Pollack

Lynn Crawford

This paper provides clarification on the use of the terms ‘hard' and ‘soft' in the context of project and program management, by exploring what it means for a project to be hard or soft. This paper draws on the authors' practice based research into large organisational change programs in a variety of contexts, and the literature on project management, systems thinking and evaluation. A framework for exploring the hardness and softness of project process and outcomes is provided. It acts as an aid to structured discussion and informed decision making about the application of methods for managing projects and programs …

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

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 …

Technical Note: Comparative Static Analysis Of Information Value In A Canonical Decision Problem, Jeffrey Keisler

Jeffrey Keisler

To gain insight into the behavior of the value of information, this paper identifies specific rules for a canonical decision problem: the two-act linear loss decision with normal prior probability distributions. Conditions are derived for which the expected value of perfect information increases when mean and standard deviation are both linear functions of an exogenous variable. A variety of richer decision problems can be adapted to the problem, so that the general results obtained here can be immediately applied to understand drivers of information value.

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Managing Unmanageable Physicians: Leadership, Stewardship, And Disruptive Behavior, Tim Keogh, William Martin

William Marty Martin

Physician and health care leaders are seeking guidance and support on how to address disruptive behavior that has an impact on safety, quality, and performance. This article equips leaders with a model and process to prevent and address disruptive behavior.

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.

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Deriving User Profiles For Augmentative Communication, Adriane Randolph, Melody Moore, Veda Storey, Nannette Napier

Adriane B. Randolph

No abstract provided.

Examining The Relationship Between Organizational Excellence And Business Performance: An Exploratory Study With Turkish Firms, Musa Pinar, M Cengiz Pinar, Henry Crouch

Musa Pinar

No abstract provided.

Gendering The "Turk" In Management Literature From Postcolonial Perspectives, Banu Ozkazanc-Pan

Banu Ozkazanc-Pan

In this paper, I provide an analytic framework based on postcolonial theories for addressing gender within management and organization literatures. Specifically, this paper offers a ‘non-Western’ theoretical intervention into ‘Western’ management texts that address gender and organizational issues as they relate to non-Western people and cultures. In order to highlight the contributions of postcolonial theories to feminist concerns around gender within management and organization literatures, in this paper, I do the following: Firstly, I discuss concerns raised by ‘Third World’ feminist scholars in regards to Western feminist theories as they relate to gender and knowledge production. Secondly, I highlight the …

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.

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

James A. Belohlav

No abstract provided.

The Link Between Emotional Intelligence And Work Skills: Identification Of Training Interventions, Jane Murray, Peter Jordan, Neal Ashkanasy

Jane Murray

The number of training interventions aimed at improving emotional intelligence is increasing rapidly. However, research conducted to date has not examined in detail the relationship between emotional intelligence abilities and specific work skills (Jordan, Ashkanasy, Härtel, & Hooper, 2002). Therefore, the question arises - how can we claim to train individuals to be emotionally intelligent if we have not established the skills required to operationalise emotional intelligence in the workplace? The purpose of this paper is to determine whether training individuals in emotional abilities influences their level of emotional intelligence abilities. This is achieved through exploring the link between specific …

Contract Theory And Strategic Management: Balancing Expectations And Actions, Shyam Sunder

Shyam Sunder

No abstract provided.

Impact Of Environmental Uncertainty And Task Characteristics On User Satisfaction With Data, Jahangir Karimi, Toni Somers, Yash Gupta

Toni M. Somers

No abstract provided.

Market Efficiency And The Arena Football League: A Note, Ladd Kochman

Ladd Kochman

No abstract provided.

Depaul Is Ranked Among The Best 13 In Entrepreneur Magazine's Annual Evaluation Of "Top 100 Entrepreneurial Colleges"

Dr. Harold Welsch

No abstract provided.

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