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Organizational Culture, Job Satisfaction And Turnover Intentions: The Mediating Role Of Perceived Organizational Support, David Emerson
Organizational Culture, Job Satisfaction And Turnover Intentions: The Mediating Role Of Perceived Organizational Support, David Emerson
Theses and Dissertations
This study investigates how the culture of an organization is related to the job satisfaction and turnover intentions of government accountants. I show that perceived organizational support serves as a mediator between organizational culture and both turnover intentions and job satisfaction. I evaluate how cultural effects have changed over time, and assess how the relations between the hypothesized associations differ between supervisory and staff accountants. I also look for differences in how accountants and primary care nurses may perceive organizational culture. I develop the constructs of interest, describe the proposed relationships, develop hypotheses, describe the sample frame, provide a detailed …
When Less Is More: The Effect Of Reducing Auditor Liability On Auditor Judgments In Principles-Based And Rules-Based Environments, Linda Quick
Theses and Dissertations
The purpose of this paper is to investigate the joint effects of accounting guidance type (principles-based versus rules-based) and legal liability regime (unlimited versus limited) on auditor decisions. Both the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) believe that moving to more principles-based standards in the United States will allow companies and auditors to more appropriately reflect the economic substance of transactions in the financial statements. However, very little attention has been paid to the possibility that principles-based standards will be applied differently in the United States than in other countries due to a different …