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Full-Text Articles in Social and Behavioral Sciences

An Investigation Of The Association Between Auditor Switching And Negative Information, Michael Morris Grayson Apr 2001

An Investigation Of The Association Between Auditor Switching And Negative Information, Michael Morris Grayson

Doctoral Dissertations

This study investigates the premise that certain types of negative information are associated with auditor switches. A data set of 305 auditor switches from 1976 to 1994, extracted from the Compustat data base (limited subscription), was analyzed using tests of proportions and nonparametric sign tests. The data set consists of negative information extracted from the switching companies' income statements (i.e., net losses or extraordinary items) or calculated from the items extracted (i.e., net income adjusted to reverse the effect of extraordinary items).

The initial results, based on tests which assumed random movement of net income, did not support the notion …


Service Learning In Business Schools: What The H.E.L.P. Honduras Story Teaches About Building, Sustaining, And Replicating International Initiatives In Graduate Programs, Lisa Mali Jones Jan 2001

Service Learning In Business Schools: What The H.E.L.P. Honduras Story Teaches About Building, Sustaining, And Replicating International Initiatives In Graduate Programs, Lisa Mali Jones

Theses and Dissertations

This document outlines the foundation and first year results of the H.E.L.P. Honduras organization, which was formed as a student-based, student-governed international outreach initiative at the Marriott School of Management at Brigham Young University. Specifically, in its first year the organization focused on providing microcredit and service relief to victims of Hurricane Mitch in Honduras.

After studying the case of H.E.L.P. Honduras, readers should conclude that educators interested in sponsoring sustainable student-run service learning organizations at private universities must address three primary issues: the problem of student selection and turnover, the need for administrative and faculty endorsement, and the need …