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Full-Text Articles in Business Administration, Management, and Operations
Strengthening The Foundations Of The Accountability Profession, Sridhar Ramamoorti, Sam M. Mccall, Relmond P. Van Daniker
Strengthening The Foundations Of The Accountability Profession, Sridhar Ramamoorti, Sam M. Mccall, Relmond P. Van Daniker
Accounting Faculty Publications
Article discusses the conceptual foundations of the accountability profession in government. The role of the Academy for Government Accountability in strengthening the accountability profession and advancing research and education initiatives in government financial management is described. The author suggests that government accountability needs to be about stewardship, transparency, accountability and citizen-centric government.
How To Use The Changing Components Of The Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin
How To Use The Changing Components Of The Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin
Accounting Faculty Publications
The amount of information required in a corporate annual report continues to increase. Most recently, additional reporting requirements brought about by the Sarbanes-Oxley Act of 2002 (SOA), the Public Company Accounting Oversight Board (PCAOB) and the Securities and Exchange Commission (SEC) increase the number of component reports that must be included in the annual report package. Lenders need to be familiar with the additional information that these new components provide. Therefore, this article summarizes the required component reports, discusses the information conveyed in each report and gives some examples of the types of significant new information that can be obtained.
Management And Market Reactions To Litigation: Do Shareholders Win When The Company Loses?, Terence Lau
Management And Market Reactions To Litigation: Do Shareholders Win When The Company Loses?, Terence Lau
Management and Marketing Faculty Publications
This research brief summarizes a study on how markets react to settlements and judgments. Prior research suggests that when companies refuse to settle and instead take on litigation, they are rewarded by markets even when they lose the case. Why this occurs has tremendously important significance for senior management.
Distinguishing Fiction From Reality: The Asean Free Trade Area And Implications For The Global Auto Industry, Terence Lau
Distinguishing Fiction From Reality: The Asean Free Trade Area And Implications For The Global Auto Industry, Terence Lau
Management and Marketing Faculty Publications
This Article explores the ASEAN Free Trade Agreement ("AFTA") and its implications for the regional and global auto industry. Section I of this article provides a brief history of ASEAN and its attempts to integrate regionally. It outlines the reasons for regional economic integration, and traces the current literature in this area. Section II provides an overview of the current auto industry in each of the major auto-producing countries in ASEAN: Thailand, Philippines, Indonesia, Vietnam, and Malaysia. It will also explain Malaysia's protected auto industry and Malaysia's attempts to delay implementation of AFTA, and its neighboring countries' reactions. Section III …
Observations On The Folly Of Using Student Evaluations Of College Teaching For Faculty Evaluation, Pay, And Retention Decisions And Its Implications For Academic Freedom, Terence Lau, William Wines
Observations On The Folly Of Using Student Evaluations Of College Teaching For Faculty Evaluation, Pay, And Retention Decisions And Its Implications For Academic Freedom, Terence Lau, William Wines
Management and Marketing Faculty Publications
Research on student teaching evaluations is vast. An examination of this research demonstrates wide disagreements but also substantial consensus of authority for the proposition that student evaluations should be used only with extreme care, if at all, in making personnel decisions. A number of reasons cause administrators to use teaching evaluations for personnel decisions. The literature, however, is virtually unanimous in its condemnation of norming student evaluations in order to rank classroom performances. Current cases on academic freedom indicate some retrenchment by the Circuits from broader pronouncements in earlier Supreme Court cases. This paper concludes that the use of non-validated …