Business Administration, Management, and Operations 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 …

2004-12-16, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

Responsible Leadership - The Ethic Of Right Behavior (Chicago), C. William Pollard

C. William Pollard Papers

In this speech at a 2004 Rotary One luncheon, Pollard calls on business leaders to run their organizations as moral communities oriented to the "development of human character."

Book Review 2 Optimize Your Life! The One-Page Strategic Planner By Bernhoff A. Dahl, M.D., William C. Mcpeck

William C. McPeck

This is my personal review of Optimize Your Life! The One-page Strategic Planner by Bernhoff A. Dahl and published by Wind-Breaker Press in 2003.

The Potential Effects Of The Trans-Atlantic Common Aviation Area On Shannon Airport, Ireland, Daniel James Centilli

Honors Theses

The Trans-Atlantic Aviation Area is a proposed liberalization of the air services agreements known as bilateral agreements between the United States of America and the member states of the European Union. The new agreement would replace the restrictive bilateral and Open Skies bilateral agreements between the United States and the EU with a single comprehensive agreement. The emergence of true open skies between the US and EU creates many economic opportunities and some economic threats. One such threat is the situation faced by the Shannon Airport, Ireland. Under the current US/Ireland bilateral, Shannon's existence is protected by requiring US carriers …

Have We Resolved The Issues Related To International Capital Structure? Empirical Evidence From The Oecd Countries, Joon-Young Song

Doctoral Dissertations

I report that most cross-sectional deviations in international capital structure are caused by the heterogeneities of firm-, industry, and country-specific determinants rather than the influence of legal-institutional differences such as legal environment. In particular, most variations in international capital structure originate in the heterogeneity of firm-specific characteristics. Although the legal environment representing creditor protection could explain some differences in international capital structure, this evidence is at best only suggestive. However, the legal system, in general, seems to have a rather indirect effect on firm leverage through a conduit of firm characteristics. I do not find clear evidence to support that …

A Taxonomy Of Customer Dissatisfaction-Related Coping Tactics Based On Dissatisfaction-Related Goals, Andrew B. Artis

Doctoral Dissertations

Practitioners who want to strengthen their market position and avoid greater government regulation would benefit from research that helps them to effectively resolve the problems experienced by their customers. Unfortunately, research efforts to explore, understand, and ultimately predict the responses of dissatisfied customers have been sporadic and have failed to lead to a sustained program of research. This problem is due in part because classification and taxonomical issues have not been sufficiently resolved. Without a theoretically-supported method to categorize and differentiate the various ways that customers respond to dissatisfaction, research into this phenomenon will continue to be slow and erratic. …

An Examination Of The Logistics Leverage Process: Implications For Marketing Strategy And Competitive Advantage, Lisa Michelle Bobbitt

Doctoral Dissertations

Based on preliminary research on logistics leverage and the lack of research on linking specific logistics capabilities and competitive advantage, it was the primary purpose of this dissertation to develop and test a theoretical model of the logistics leverage process. The model was developed based on the extant literature in logistics, marketing, and strategic management and the data from in-depth interviews with logistics professionals. The nomological network consisted of eight constructs: resource commitment, process capabilities, value-added service capabilities, relational capabilities, logistics performance, competitive advantage, firm performance, and marketing signals of value. Resource commitment and logistics performance were tested as second-order …

The Scarcity Of Women As Certified Public Accountants (Cpas), Precious Williams

McCabe Thesis Collection

By researching different sources regarding the accounting profession, the research will give readers an in depth understanding of the shortage of women as Certified Public Accountants (CPAs). Some examples of jobs in the accounting profession are accounting professors, Certified Public Accountants (CPAs), Certified Managerial Accountants (CMA's) and business accountants. It takes plenty of time and determination to become a CPA and a CMA. Many women are apprehensive of the challenges involved in becoming an accountant. Women who have persevered can obtain a career in the accounting profession. This thesis is based on materials that show women as CPAs. It also …

Inside Unlv, Erin O'Donnell, Carol C. Harter, Diane Russell, Jennifer Vaughan

Inside UNLV

No abstract provided.

Icarus In The Boardroom, Introduction, David A. Skeel Jr.

All Faculty Scholarship

Americans have always loved risk takers. Like the Icarus of ancient Greek lore, however, even the most talented entrepreneurs can overstep their bounds. All too often, the very qualities that make Icaran executives special - self-confidence, visionary insight, and extreme competitiveness - spur them to take misguided and even illegal chances. The Icaran failure of an ordinary entrepreneur isn't headline news. But put Icarus in the corporate boardroom and - as this book vividly demonstrates - the ripple effects can be profound. Ever since the first large-scale corporations emerged in the nineteenth century, their ability to tap huge amounts of …

The Acculturation Of Middle Income Hispanic Households, Cecilia Maria Alvarez

FIU Electronic Theses and Dissertations

Research on the consumer behavior of the Hispanic population has recently attracted the attention of marketing practitioners as well as researchers. This study's purpose was to develop a model and scales to examine the acculturation process of Hispanic consumers with income levels of $35,000 and above, and its effects on their consumer behavior. The proposed model defined acculturation as a bilinear and multidimensional change process, measuring consumers' selective change process in four dimensions: language preference, Hispanic identification, American identification, and familism. A national sample of 653 consumers was analyzed. The scales developed for testing the model showed good to high …

Book Review 1 The New Science Of Selling And Persuasion: How Smart Companies And Great Salespeople Sell By William T. Brooks, William C. Mcpeck

William C. McPeck

This is my personal review of The New Science of Selling and Persuasion: How Smart Companies and Great Salespeople Sell by William T. Brooks and published by Wiley in 2004.

Entrepreneurial Orientation As A Basis For Classification Within A Service Industry: The Case Of Retail Pharmacy Industry, Thanigavelan Jambulingam, Ravi Kathuria, William R. Doucette

Business Faculty Articles and Research

To date, service classification research has primarily taken a macro view, creating service typologies or taxonomies by using dimensions such as customer contact or degree of labor intensity. Such classification schemes, though helpful in deciphering critical management issues and positioning strategies between service industries, tend to treat an entire industry, such as airlines, as a single homogenous entity. However, organizations in the same industry often use intangible resources, such as entrepreneurial orientation processes, to compete with one another. Resource-advantage theory suggests that organizations utilize intangible resources to build long-term strategies and a sustainable competitive advantage leading to superior performance. We …

Innovation Und Wachstum Durch Aktive Servicegestaltung, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Get What You Need From Technology Information Products, A. L. Porter, E. Yglesias, A. Kongthon, Cherie C. Trumbach, N. C. Newman

Management Faculty Publications

No abstract provided.

Comparative Cost Analysis Of Crrt In Icu/Ccu Patients Undergoing Cardiovascular Surgery Vs. Other Procedures At A Texas Hospital, Tejaswi Belavadi, Alberto Coustasse, Douglas Mains, Antonio A. Rene

Management Faculty Research

The purpose of this study was to conduct a comparative analysis of hospital costs incurred by patients undergoing Cardiovascular Surgery (CVS) and patients undergoing other medical procedures who received Continuous Renal Replacement Therapy (CRRT) in a teaching hospital. A total of 117 patients were identified through review of medical charts for the period of January 1999 to August 2002. Twenty one percent of them were identified having CVS. Eighty-eight percent of the CVS patients admitted to the ICU for CRRT died compared to 67% for non-CVS patients (p=0.047). Average actual costs of hospitalization were $47,225 for CVS patients and $51,724 …

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.

Agile Informationsinfrastrukturen, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Leadership (Memo), C. William Pollard

C. William Pollard Papers

Pollard wrote this memo to Mike Volkemer shortly after the latter retired from his position as CEO of the Herman Miller Company. In it he advises Volkemer on to how to occupy the position of chairman while no longer being the organization's chief executive officer.

Third Extrusion Project: Project Analysis, Ingrid Suarez

Engineering and Technology Management Student Projects

This paper uses a case study approach to analyze the Third Extrusion Project (TEP) in Cerro Matoso S.A (CMSA). The TEP was chosen to be analyzed because of the importance to the company, the quality of the project management, and the impact in CMSA’s business. The analysis was focused on the managerial and organizational aspects, rather than on technical topics. It was based on the Strategic Project Leadership framework proposed by Dr. Aaron Shedar.

BHP Billiton, the parent organization of CMSA, is one of the world’s premier mining companies. Its project management office aims to ensure that the project management …

Proposals For Commuity Discussion On The Future Management Of Pink Snapper Fishing In Cockburn Sound And Surrounding Waters, Department Of Fisheries

Fisheries management papers

This discussion paper outlines the current issues associated with the management of the metropolitan pink snapper fishery along with some options for future management.

Inside Unlv, Diane Russell, Carol C. Harter, Cate Weeks, Cayrn Key

Inside UNLV

No abstract provided.

Designing And Implementing A Blended Learning Approach To Executive Scm Education: A Case Study From Ireland, John Mee, Edward Sweeney

Conference papers

The National Institute for Transport and Logistics (NITL) is Ireland’s centre of excellence for supply chain management (SCM). As part of its mission to promote the development of supply chain expertise in Irish business, it designs and delivers executive modular learning programmes. In 2004, as part of a drive to create more flexible learning opportunities for course participants, NITL designed and implemented an eLearning programme, which involved converting traditionally tutored modules to online modules. This paper describes the rationale behind this initiative and the significance of technology as an enabling tool for executive education, as well as detailing the design …

Plan For Change: Kentucky Library And Museum, Timothy Mullin

Library Annual Reports, Reports, and Statistics

To create a dynamic, exciting library and museum, which will be an asset to both Western Kentucky University and the community at large, a number of changes in our normal operations need to take place. The problems are each addressed below; storage, new gallery space, new exhibits, and new operating procedures to better meet the needs of the community and the campus. This plan will address each aspect of the anticipated changes, and set some priorities. All changes described will be consistent with the strategic plans of the University Libraries and Western Kentucky University.

Punishment: Benefits, Risks, And Alternatives In A Business Setting, Chris Vaden

Senior Honors Theses

Punishment is utilized in many settings in the world today, but it is continually getting more negative responses for its use in the workplace. Punishment's main use is to decrease the occurrence of a behavior that is undesirable. In a business setting, this would most likely be a behavior that is a violation of policy or unsatisfactory work performance. A comparison of the positive aspects of punishment with its negative features, by utilizing information provided by scholarly journals and websites along with a survey of 31 employees, has yielded the results that there may be a better alternative to punishment.

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 …

Real-Time Enterprise - Vision Und Wirklichkeit, Hubert Oesterle

Hubert Oesterle

No abstract provided.

2004-09-03, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.