Identifying The Effects Of Narcissistic Leadership On Employee Job Satisfaction: A Study Within The Accounting Profession,
2014
Clemson University
Identifying The Effects Of Narcissistic Leadership On Employee Job Satisfaction: A Study Within The Accounting Profession, Susan Shurden
All Dissertations
Narcissism is a personality disorder now identified in professionals in both education and business. The disorder is diagnosed when an individual possesses five of nine characteristics listed in the American Psychiatric Association's Diagnostic and Statistical Manual of Mental Disorders/ (fourth edition, text revision version). Narcissism is prevalent in most successful leaders and is both destructive and constructive. The focus of this Dissertation is on the destructive characteristics and how narcissistic leadership affects job satisfaction among employees within the accounting profession.
Life And Health Insurance Entities, August 1, 2014; Audit And Accounting Guide,
2014
University of Mississippi
Life And Health Insurance Entities, August 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
A Profile Of Top Performers On The Uniform Cpa Exam,
2014
Marquette University
A Profile Of Top Performers On The Uniform Cpa Exam, Michael D. Akers, Don E. Giacomino, Kelly Courtney, Olivia Johnson
Accounting Faculty Research and Publications
The Elijah Watt Sells Award, one of the most prestigious professional awards in the US, honors top performers on the Uniform CPA Examination. This article provides statistics by state and by gender of past award winners, from the first CPA exam in 1923 through the most recent available exam results for 2012. In addition, it presents a profile of the top performers based on the results of a survey administered by the authors to recent Sells Award winners. Specifically, the survey examined the recipient's educational level, the amount and type of preparation, and the impact of the award on the …
The Effective Use Of The Audit Risk Model At The Account Level,
2014
University of Arkansas, Fayetteville
The Effective Use Of The Audit Risk Model At The Account Level, Timothy Andrew Seidel
Graduate Theses and Dissertations
I examine whether auditors effectively respond to an assessment of high control risk at the account level. The audit risk model assumes that auditors alter their audit procedures to compensate for a greater risk of material misstatement to maintain a low risk of audit failure (i.e., low audit risk). I use internal control weakness disclosures in interim and annual filings to identify assessments of high control risk within specific accounts, and restatements of these specific accounts to identify account–level audit failures. I find an increased incidence of account–level misstatements when control risk within that particular account is high, suggesting that, …
An Assessment Of Dual Audit Effect And Contagious Effect On The Audit Quality Of Non-Big N Cpa Firms For Chinese Companies In Different Markets,
2014
Lingnan University
An Assessment Of Dual Audit Effect And Contagious Effect On The Audit Quality Of Non-Big N Cpa Firms For Chinese Companies In Different Markets, Meixin Wang
Lingnan Theses
External auditor is an independent agent to provide assurance about the validity of financial statements prepared by management to enhance the reliability of information in financial reports. As such, audit quality has long been a concern for all stakeholders and is a topic of on-going research interest. In China, the dual audit requirement for AB share companies and AH share companies started in 2001 was abolished in 2007 and 2010 respectively. This study attempts to examine whether there are dual audit effect and contagious effect on the audit quality of non-Big N audit firms for A share companies in different …
Auditing Standards Board (Asb), July 22-24, 2014, Meeting Agenda, Montreal, Quebec,
2014
University of Mississippi
Auditing Standards Board (Asb), July 22-24, 2014, Meeting Agenda, Montreal, Quebec, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014,
2014
University of Mississippi
Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Do Firms’ Earnings Reported Under Ifrs 3r Reveal More About Future Earnings And Cash Flows? Evidence From The European Union,
2014
Lingnan University
Do Firms’ Earnings Reported Under Ifrs 3r Reveal More About Future Earnings And Cash Flows? Evidence From The European Union, Lin Yuan Wang
Lingnan Theses
Motivated by recent studies documenting inconsistent results regarding the benefits of adopting International Financial Reporting Standards (IFRS), the objective of this thesis is to examine the information value of firms’ earning reported focusing on IFRS 3 (Business Combination). IFRS 3 aims at providing systematic guidelines for acquirers of a business combination transaction to properly report identifiable assets and liabilities, to fairly measure goodwill and to disclose relevant information for investors’ evaluation. IFRS 3 was revised and became effective in July 2009. Opponents of the revised IFRS 3 (IFRS 3R) criticized the guidelines to have broadened the disconnection between current earnings …
Amendment To Statement On Auditing Standards No. 122 Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended; Statement On Auditing Standards No. 129,
2014
University of Mississippi
Amendment To Statement On Auditing Standards No. 122 Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended; Statement On Auditing Standards No. 129, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
User Experiences: Shared Services In Government Financial Management,
2014
Liberty University
User Experiences: Shared Services In Government Financial Management, Nauri D. Ahmed
Faculty Publications and Presentations
No abstract provided.
Editor's Note,
2014
De La Salle University, Manila, Philippines
Corporate Governance And Cash Holdings In Listed Non-Financial Firms In Pakistan,
2014
Institute of Management Sciences, Peshawar, Pakistan
Corporate Governance And Cash Holdings In Listed Non-Financial Firms In Pakistan, Alina Masood, Attaullah Shah
Business Review
In this study, the relationship between corporate cash holdings and corporate governance variables is tested in Pakistan. The sample consists of 309 non-financial firms listed on the Karachi Stock Exchange (KSE) over the time span of 2002 to 2010. The study uses several proxies for corporate governance mechanisms such as percentage ownership held by directors, institutional investors, and five largest shareholders, the existence of audit committees and a measure of concentration of ownership. To avoid omitted variable bias, the study also controls for all well-known determinants of corporate cash holdings (market to-book ratio, growth, size, leverage, R&D investments, cash flow …
Towards A Common Good Model Of The Firm,
2014
De La Salle University, Manila, Philippines
Towards A Common Good Model Of The Firm, Benito L. Teehankee, Luisito C. Abueg, Mariel Monica R. Sauler
DLSU Business & Economics Review
Business schools that have joined the Principles for Responsible Management Education (PRME) are committed to develop teaching tools and to research on frameworks that can help orient business students towards becoming more socially responsible. The tendency of self-interested models of economics, such as the standard textbook profit maximizing model of the firm, in promoting selfinterested behavior among students has been revealed by research. It becomes important, therefore, to develop models of the firm which are more socially oriented. The paper presents a baseline model of the firm which incorporates the provision of living wages and benefits for the employees of …
Women Empowerment Through Social Initiatives: An Indian Story,
2014
Goa Institute of Management, Goa (India)
Women Empowerment Through Social Initiatives: An Indian Story, Divya Singhal
DLSU Business & Economics Review
It is now proven that the relationship between business and society is integral in the success of any enterprise. With the growing role of business in society, organizations are becoming more “socially responsible” and engaging in various social initiatives. Organizations involve themselves in various kinds of initiatives generally targeted towards a selected underprivileged section of the society or a specific area like education, health, and environment. Women play an important role in building sustainable development. Promoting women empowerment and widening their contribution in decision-making roles are key strategies for sustainable development. The present paper is an attempt to highlight women …
Human Asset Accounting And Measurement: Moving Forward,
2014
Loyola University Chicago
Human Asset Accounting And Measurement: Moving Forward, Brian Stanko, Thomas Zeller, Matthew F. Melina
School of Business: Faculty Publications and Other Works
Changes in the accounting profession and in the way organizations are managed and operated over the past several decades have led to the identification of a new factor that makes up a substantial part of the value of an organization: human capital. The value that employees add to organizations, however, has been difficult to measure because of the many elements that comprise it and aspects of human nature and free will that are involved. Many models have been proposed to capture the value that organizations gain from employees, but none have succeeded in full. Additionally, strict financial reporting regulations would …
Conservatism And Equity Ownership Of The Founding Family,
2014
University of Texas at Austin
Conservatism And Equity Ownership Of The Founding Family, Shuping Chen, Xia Chen, Qiang Cheng
Research Collection School Of Accountancy
We investigate the impact of founding family ownership on accounting conservatism. Family ownership is characterised by large, under-diversified equity stake and long investment horizon. These features give family owners both the incentives and the ability to implement conservative financial reporting to reduce legal liability and mitigate agency conflicts with other stakeholders. Since CEOs can have different incentives towards conservatism, we focus on ownership of non-CEO founding family members in our investigation. We find that conservatism increases with non-CEO family ownership, supporting our prediction. This relationship becomes insignificant in family firms with founders serving as CEOs, either due to founder CEOs' …
Should Singapore Adopt 'Say On Pay'?,
2014
Singapore Management University
Should Singapore Adopt 'Say On Pay'?, Clarence Goh
Research Collection School Of Accountancy
SoP may require disclosures that could harm a firm's competitive interests.
A Domino Effect From Fairness To Online Customer Loyalty,
2014
Vietnam University of Commerce, Hanoi, Vietnam
A Domino Effect From Fairness To Online Customer Loyalty, Tuyet Mai Nguyen, Phong Tuan Nham
DLSU Business & Economics Review
Distributive fairness, procedural fairness, and interactional fairness are often researched together in many previous studies. However, in order to explore the power of fairness, the second-order fairness needs to be created to find the way to customer loyalty. An online survey was developed and distributed in Vietnam. Seven hundred fifty-eight questionnaires were completed and analyzed using a two-step methodology (including confirmatory factor analysis and structural equation modeling). The results of the study showed that there is the domino effect to customer loyalty, which departs from fairness, with trust and customer satisfaction as two mediators.
The Philippine Cybercrime Prevention Act Of 2012: To Protect Or Destroy?,
2014
De La Salle University, Manila, Philippines & Heffron Esguerra Dy & de Jesus Law Office Tycoon Centre, Pearl Drive, Ortigas Center 1605, Pasig City,
The Philippine Cybercrime Prevention Act Of 2012: To Protect Or Destroy?, James Keith C. Heffron
DLSU Business & Economics Review
Relatively new breeds of technology-related felonies called “cybercrimes” have proven to be a bane to different sectors of society, especially to business. The glaring damaging effects that it has caused to different business industries cannot anymore be ignored. However, is the Philippines adequately protected? Are its present laws sufficient to tackle the prongs of this blight? On the contrary, are these laws too myopically focused on eliminating cybercrime that certain freedoms have been overlooked, or worse, compromised? The aim of this paper is to essentially give an overview of the current protection and its effects on our basic rights. A …
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2014; Audit And Accounting Guide,
2014
University of Mississippi
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
