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Articles 1 - 13 of 13
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 …
Everyday Advertising Context: An Ethnography Of Advertising Response In The Family Living Room, Laknath Jayasinghe, Mark Ritson
Everyday Advertising Context: An Ethnography Of Advertising Response In The Family Living Room, Laknath Jayasinghe, Mark Ritson
Mark Ritson
Consumer research largely examines television advertising effects using conventional psychological accounts of message processing. Consequently, there is an emphasis on the influence of textual content at the expense of the everyday interpersonal viewing contexts surrounding advertising audiences. To help restore this theoretical imbalance an ethnographic study was conducted in eight Australian homes to explore the influence of everyday viewing contexts on advertising audiences. This article examines how the everyday advertising contexts of social interaction, viewing space, media technology use, and time impact consumer responses to television advertising texts. Advertising viewing behavior in the family living room is framed within broader …
Executive Compensation: The Role Of Shari’A Compliance, William Marty Martin, Karen Hunt Ahmed
Executive Compensation: The Role Of Shari’A Compliance, William Marty Martin, Karen Hunt Ahmed
Karen Hunt Ahmed
Abstract Purpose The purpose of this paper is to illuminate issues surrounding executive compensation as it relates to current understandings of Islamic business law. Methodology We review the emerging bodies of literature in the fields of executive compensation and opinions of stock options under Shari’a law. Findings It appears that the trend in offering employee stock options as part of a Shari’a compliant compensation package is acceptable in most cases, yet because of its close association with the more problematic idea of derivative transactions, the company must be vigilant in obtaining the approval from its Shari’a Standards Board before offering …
Executive Compensation: The Role Of Shari’A Compliance, William Marty Martin, Karen Hunt Ahmed
Executive Compensation: The Role Of Shari’A Compliance, William Marty Martin, Karen Hunt Ahmed
William Marty Martin
Abstract Purpose The purpose of this paper is to illuminate issues surrounding executive compensation as it relates to current understandings of Islamic business law. Methodology We review the emerging bodies of literature in the fields of executive compensation and opinions of stock options under Shari’a law. Findings It appears that the trend in offering employee stock options as part of a Shari’a compliant compensation package is acceptable in most cases, yet because of its close association with the more problematic idea of derivative transactions, the company must be vigilant in obtaining the approval from its Shari’a Standards Board before offering …
Meaning Matters: Polysemy In Advertising, Stefano Puntoni, Jonathan Schroeder, Mark Ritson
Meaning Matters: Polysemy In Advertising, Stefano Puntoni, Jonathan Schroeder, Mark Ritson
Mark Ritson
No abstract provided.
Should You Launch A Fighter Brand?, Mark Ritson
Should You Launch A Fighter Brand?, Mark Ritson
Mark Ritson
Everything you ever need to answer the question - should you launch a fighter brand to take on (and out) low cost competition
Managerial And Customer Costs Of Price Adjustment: Direct Evidence From Industrial Markets, Mark Zbaracki, Mark Ritson, Daniel Levy, Shantanu Dutta, Mark Bergen
Managerial And Customer Costs Of Price Adjustment: Direct Evidence From Industrial Markets, Mark Zbaracki, Mark Ritson, Daniel Levy, Shantanu Dutta, Mark Bergen
Mark Ritson
No abstract provided.
Shattering The Myth Of Costless Price Changes, Mark Bergen, Mark Ritson, Shantanu Dutta, Danny Levy, Mark Zbaracki
Shattering The Myth Of Costless Price Changes, Mark Bergen, Mark Ritson, Shantanu Dutta, Danny Levy, Mark Zbaracki
Mark Ritson
No abstract provided.
Pricing As A Strategic Capability, Mark Bergen, Shantanu Dutta, Mark Ritson, Mark Zbaracki
Pricing As A Strategic Capability, Mark Bergen, Shantanu Dutta, Mark Ritson, Mark Zbaracki
Mark Ritson
No abstract provided.
Paddy Barwise, & Mark Ritson (2000), “ In Brand.New, Ed. Jane Pavitt, Princeton, Nj; Princeton University Press, 70-97., Paddy Barwise, Mark Ritson
Paddy Barwise, & Mark Ritson (2000), “ In Brand.New, Ed. Jane Pavitt, Princeton, Nj; Princeton University Press, 70-97., Paddy Barwise, Mark Ritson
Mark Ritson
No abstract provided.
The Social Uses Of Advertising, Mark Ritson, Richard Elliott
The Social Uses Of Advertising, Mark Ritson, Richard Elliott
Mark Ritson
Advertising research has focused exclusively on the solitary subject at the expense of understanding the role that advertising plays within the social contexts of group interaction. We develop a number of explanations for this omission before describing the results of an ethnographic study of advertising's contribution to the everyday interactions of adolescent informants at a number of English high schools. The study reveals a series of new, socially related advertising-audience behaviors. Specifically, advertising meanings are shown to possess social uses relating to textual experience, interpretation, evaluation, ritual use, and metaphor. The theoretical and managerial implications of these social uses are …
Post-Structuralism And The Dialectics Of Advertising: Discourse, Ideology, Resistance, Richard Elliott, Mark Ritson
Post-Structuralism And The Dialectics Of Advertising: Discourse, Ideology, Resistance, Richard Elliott, Mark Ritson
Mark Ritson
No abstract provided.