Business Commons^™

Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman

2023 Faculty Bibliography

Both accounting firms and regulators recognize the importance of human capital in the audit function, yet we know little about whether and how the level of professionally qual-ified human capital varies across offices of an audit firm and whether it is associated with audit quality. In this paper, we examine the association between office professionally qualified human capital and audit quality. Using hand-collected data on Big 4 audit firm office CPA levels from 30 U.S. cities, we find that offices with relatively more professionally qual-ified human capital deliver higher quality audits, with this benefit being more pronounced for audits performed …

Peranan Divisi Human Capital Dalam Menerapkanprogram Medical Plan Pada Exxonmobil Indonesia, Mohammad Ridha, Fedora Lola

Jurnal Administrasi Bisnis Terapan (JABT)

The background of this research is about how crucial is the role of Human Capital division of employee health in increasing work productivity to reach the company goals. This aim to explain the role of Human Capital division in implementing the Medical Plan Program in ExxonMobil Indonesia, explaining the administrative process of the Medical Plan Program, and explaining the visualization of Reimbursement Procedure information, research results, analysis of the process of implementing the Medical Plan Program, and obstacles. The research method uses data collection methods by taking data in ExxonMobil Indonesia and doing literature studies that support the theory of …

The Impact Of Land Capital As A Source In Achieving Competitive Advantage: A Case Study On Small And Medium Business Organizations In Jordan, Mohammed Al-Zoubi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The primary aim of this study is to explore the impact of human capital variables

(knowledge, efficiency, skills, experience) as a source in achieving competitive advantage

in small and medium Jordanian organizations.

Population of (74) small and medium Jordanian organizations register in Amman

Financial Market, from which a sample of (38) respondent drawn randomly to represented

managers working at these organizations. A questionnaire developed by

the researcher was administrated to subject (n=76) returned usable versions were

(51) with return percentage (75 %).

The most salient findings of the study are:

1. Human capital as a source in achieving competitive advantage …

Generalist Versus Specialist Ceos And Acquisitions: Two-Sided Matching And The Impact Of Ceo Characteristics On Firm Outcomes, Guoli Chen, Sterling Huang, Philipp Meyer-Doyle

Research Collection School Of Accountancy

Research Summary: To address endogeneity concerns stemming from firm-CEO matching, we deploy a two-sided matching model that identifies the complementarities arising from the CEO-firm match and subsequently account for these complementarities in empirical tests. Applying this approach, we examine how the nature of CEOs' human capital affects the acquisition behavior and performance of firms. We find that generalist CEOs (CEOs with a broader set of knowledge and skills) are more likely to engage in unrelated acquisitions than specialist CEOs (CEOs with a narrower but deeper set of knowledge and skills). We also find that the fit between the nature of …

Análisis De Los Diferenciales Salariales En Las Actividades Económicas De Las 13 Áreas Metropolitanas Según Género 2010-2018, Lady Lizeth Zamora Díaz

Economía

El objetivo del presente estudio es realizar un análisis de los diferenciales salariales y capital humano en las actividades económicas en las 13 áreas metropolitanas según género en el periodo de 2010-2018 en base a la Gran Encuesta Integral de Hogares (GEIH). Para el procesamiento de datos se emplean técnicas de evaluación de estadística descriptiva y la estimación de funciones mincerianas para trabajadores asalariados y sus niveles de educación. Además, se establece el coeficiente de Oaxaca, con el fin de determinar si existe o no discriminación salarial por género. Se encuentra que durante el 2010 las mujeres ganaban en términos …

Beyond ‘Know-What’ And ‘Know-How’ To ‘Know-Who’: Enhancing Human Capital With Social Capital In An Australian Start-Up Accelerator, Pi-Shen Seet, Janice T. Jones, Lloyd Oppelaar, Graciela Corral De Zubielqui

Research outputs 2014 to 2021

This study investigates the enhancement of human capital with social capital in a start-up accelerator and how this integration affects the entrepreneurial learning experience. In particular, it examines the relative importance of the three components ‘know-what’, ‘know-how’ and ‘know-who’. The study involved thematic analysis of semi-structured interviews with participants in an Australian start-up accelerator that is delivered using ideas such as Design Thinking, the Business Model Canvas and Lean Start-up methodology. We find that although the programme emphasised ‘know-what’ and ‘know-how’, ‘know-who’ was most significant for participant learning. The results indicate that mentors and experts were especially helpful in shaping …

Human Capital Value Creation Practices Of Software And Service Exporter Firms In India, V. Murthy, Indra Abeysekera

Indra Abeysekera

This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003-04, to evaluate the type and amount of HC disclosed by the software firms. The study conducted semi-structured interviews with the Heads of Human Resources of fourteen software firms to obtain a greater understanding of the similarities between reporting and managed HC practices. The study identified most reported and least reported attributes of HC using content analysis and explained their …

Motivations Behind Human Capital Disclosure In Annual Reports, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

Although much has been discussed about voluntary disclosure of human capital in annual reports there has been limited examination of the motivations behind such disclosure. This study uses the perspective of the political economy of accounting to understand motivations. Using the method of content analysis, this paper examines human capital disclosure practices in annual reports of a sample of firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample explore the motivations behind the disclosure practices of firms. Findings reveal that firms use disclosure to reduce tension between firms and their constituents, in the interest of …

Human Capital Value Creation Practices Of Software And Service Exporter Firms In India, V. Murthy, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003-04, to evaluate the type and amount of HC disclosed by the software firms. The study conducted semi-structured interviews with the Heads of Human Resources of fourteen software firms to obtain a greater understanding of the similarities between reporting and managed HC practices. The study identified most reported and least reported attributes of HC using content analysis and explained their …

Managing Human Capital In A Privately Owned Public Hotel Chain, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the context of intellectual capital (IC). Previous studies have highlighted how firms measure and report HC, however few studies have examined the HC management practices of firms. This study analyses these practices using multiple data methods – namely, observation, interaction with staff, examination of internal financial and management reports, and semi-structured case study interviews - on a continuous basis over a one-year period. The results of this study indicate that, through HC management practices, this group of hotels engaged in value extraction rather …