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2009

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Institution
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Articles 32611 - 32615 of 32615

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Audit Standard Setting And Inspection For U.S. Public Companies: A Critical Assessment And Recommendations For Fundamental Change, Steven M. Glover, Douglas F. Prawitt, Mark H. Taylor Jan 2009

Audit Standard Setting And Inspection For U.S. Public Companies: A Critical Assessment And Recommendations For Fundamental Change, Steven M. Glover, Douglas F. Prawitt, Mark H. Taylor

Faculty Publications

The Sarbanes-Oxley Act of 2002 (SOX) established the Public Company Accounting Oversight Board (PCAOB) to oversee the public accounting firms that audit publicly traded companies in the U.S. In this commentary we outline why we believe the PCAOB’s audit standard setting and inspection models are inefficient and dysfunctional. We assert that the Board’s ability to achieve its mission is limited by its early choices, together with its incentives, organizational composition, and structure. We support our assertions with a number of indicators of serious problems and flaws in the current approach. We also present high-level recommendations for change for policy makers, …

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Measuring Marital Satisfaction: A Comparison Of The Revised Dyadic Adjustment Scale And The Satisfaction With Married Life Scale, Peter J. Ward, Neil R. Lundberg, Ramon Zabriskie, Kristen Berrett Jan 2009

Measuring Marital Satisfaction: A Comparison Of The Revised Dyadic Adjustment Scale And The Satisfaction With Married Life Scale, Peter J. Ward, Neil R. Lundberg, Ramon Zabriskie, Kristen Berrett

Faculty Publications

Marital satisfaction has been psychometrically measured using many different instruments not soundly based on theory. The Revised Dyadic Adjustment Scale (RDAS), consisting of 14 items, is commonly accepted by researchers and practitioners tomeasure marital satisfaction but was not specifically designed to measuremarital satisfaction. The Satisfaction with Married Life Scale (SWML), consisting of five items, is a short scale specifically targeted toward measuring marital satisfaction. An online sample collected from 1,187 couples throughout the United States was used to compare these instruments’ correlation (r¼.782), factor structures, reliability (SWML, a¼.958; RDAS, a¼.943), theoretical foundation, and validity. These instruments are on parity with …

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Lack Of A Will Or Of A Way? Taking A Capability Approach For Analysing Disability Policy Shortcomings And Ensuring Programme Impact In Afghanistan, Jean-Francois Trani, Parul Bakhshi, Ayan A. Noor, Ashraf Mashkoor Jan 2009

Lack Of A Will Or Of A Way? Taking A Capability Approach For Analysing Disability Policy Shortcomings And Ensuring Programme Impact In Afghanistan, Jean-Francois Trani, Parul Bakhshi, Ayan A. Noor, Ashraf Mashkoor

Brown School Faculty Publications

The present paper attempts to analyse some of the shortcomings that have impeded efforts in the field of disability in Afghanistan. After an overview of recent disability initiatives, this article presents elements that have contributed to the limited impact. The context of a Conflict Affected Fragile State (CAFS) makes particularly intricate the development of state-capacity as well as the delivery of basic services for the population. To overcome identified gaps, it is argued that Amartya Sen’s Capability Approach (CA) constitutes a relevant framework for designing disability policy and implementation. While the definition of human development has evolved considerably over the …

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Reducing The Complexity Costs Of 401(K) Participation Through Quick Enrollment, James J. Choi, David Laibson, Brigitte C. Madrian Jan 2009

Reducing The Complexity Costs Of 401(K) Participation Through Quick Enrollment, James J. Choi, David Laibson, Brigitte C. Madrian

Faculty Publications

Previous research has shown that 401(k) participation increases dramatically when companies switch from an opt-in to an opt-out (or automatic) enrollment regime (Madrian and Shea 2001; Choi et al. 2004; Choi et al. 2006). Although automatic enrollment has been widely touted as an effective tool for encouraging saving, it has its detractors. Some libertarians dislike automatic enrollment because they view it as coercing individuals into the company-chosen default contribution rate and asset allocation. Indeed, the vast majority of automatically enrolled employees passively accept all of the defaults in the short run, and many remain at those defaults for years (Choi …

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The Cmc Interactivity Model: How Interactivity Enhances Communication Quality And Process Satisfaction In Lean-Media Groups, Paul Benjamin Lowry, Nicholas C. Romano Jr., Jeffrey L. Jenkins, Randy W. Guthrie Jan 2009

The Cmc Interactivity Model: How Interactivity Enhances Communication Quality And Process Satisfaction In Lean-Media Groups, Paul Benjamin Lowry, Nicholas C. Romano Jr., Jeffrey L. Jenkins, Randy W. Guthrie

Faculty Publications

Process satisfaction is one important determinant of work group collaborative system adoption, continuance, and performance. We explicate the computermediated communication (CMC) interactivity model (CMCIM) to explain and predict how interactivity enhances communication quality that results in increased process satisfaction in CMC-supported work groups. We operationalize this model in the challenging context of very large groups using extremely lean CMC. We tested it with a rigorous field experiment and analyzed the results with the latest structural equation modeling techniques. Interactivity and communication quality dramatically improved for very large groups using highly lean CMC (audience response systems) over faceto- face groups. Moreover, …

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