Business Commons^™

The Influence Of Banks On Auditor Choice And Auditor Reporting In Japan, Jin Jiang

Theses & Dissertations

Debt as opposed to equity as the major source of financing and the influence of banks on the corporate governance of listed companies are unique features of the Japanese business environment. This thesis investigates how these features affect the choice of auditor by Japanese listed companies and auditor reporting by Japanese CPA firms on those companies. Pong and Kita (2006) provided some univariate analyses and indicated that Japanese companies tended to select the same external auditors as their main banks to reduce the agency costs. In this thesis, I further examine the influence of main banks on auditor selection by …

Work Support, Work-Family Enrichment, Work Demand And Work Well-Being Among Chinese Employees : A Study Of Mediating And Moderating Processes, Shuwen Tang

Theses & Dissertations

Work and family are the central and salient domains in one’s life. Juggling work and family life has become a challenge for many employees and families (Hammer et al., 2005). This study proposed a theoretical model in which work to family enrichment functioned as the mediator between work support (support from supervisor, co-workers and organization) and work well-being (job satisfaction and psychological health), and also examined whether work demand buffered the impact of work support on work well-being. The inclusion of work to family enrichment extends prior research on Job Demands – Resources model (Demerouti & Bakker, 2007), and allows …

Auditor Choice, Audit Fees And Internal Governance In Family Firms, Shaohua He

Theses & Dissertations

I study the role of auditing in mitigating agency concerns in family firms. Family firms face less severe agency problems due to the separation of ownership and control (Type 1) but more severe agency problems between controlling and noncontrolling shareholders (Type 2). As family firms make up a large part of most free enterprise economies it is important to examine these two agency problems with respect to auditor choice and audit effort. I find that family firms are more likely to choose a specialist auditor than nonfamily firms, consistent with the argument that family firms need to signal their non-expropriating …

Goal Interdependence And Conflict Management For Government And Business Collaboration In China, Xinru Wu

Theses & Dissertations

This study empirically examines the dynamics and conditions of conflict managing approaches on government and business collaboration. It posits that conflict for mutual benefit critically effects government and business collaboration outcomes. This study adopts Deutsch’s (1973) theory of goal interdependence to understand when and how government officials and business managers adopt the mutually beneficial conflict approach. It proposes that cooperative goals between government officials and business managers promote the mutually beneficial conflict approach and reduce win-lose competitive conflict and avoiding conflict.

A total of 101 interviews were conducted in China in 2009. Results of structural equation modeling and other analyses …

The Effects Of Perceived Brand Globalness On Consumer Responses To Brand Failures, Xue Gao

Theses & Dissertations

Even big companies cannot guarantee their brands never ever fail customers. Recently the brand failures of Toyota taught us a vivid lesson that a brand takes decades to be built up but to be ruined overnight. Although, the advantages of building global brands are well recognized in literature, the superiorities of global brands in brand failure context are not yet studied. This study aims to investigate the effects of perceived brand globalness (PBG) on consumer affective and behavioral responses to brand failures. Global brands are perceived superior to local brands due to factors like higher quality perceptions and prestige feelings. …

Auditor Type, Firm Ownership And Auditor Reporting Under A Joint Audit Requirement : Exploratory Evidence From India, Ting Zou

Theses & Dissertations

India is one of the largest developing countries in the world. Although many issues and phenomena arising from its transitional economy are worthy of research from an accounting perspective, the Indian accounting market is a field that remains relatively unexplored in the extant literature. One of the institutional features of India is that while it is mandatory for public sector companies and banks to have joint auditors, their appointment is voluntary for other companies. In a thesis motivated by this and other institutional features and the absence of related accounting and auditing studies conducted in an Indian setting, I examine …

Enhancing Green Tax Measures In Hong Kong : A Means Of Addressing The City's Environmental Problems, Yuzhu Lu

Theses & Dissertations

Nowadays, pressures on the environment are increasing around the world. In particular, Hong Kong, a compact city with a population of nearly seven million, one which has undergone remarkable economic growth over the past few decades, has developed severe environmental problems. It also has deficiencies in its taxation system: a small tax base, for example. In today’s world, “green” taxes have been accepted and applied by more and more countries, especially those in the OECD. However, Hong Kong still has not adequately used the tax tool as an integral part of the government’s anti-pollution strategy. Accordingly, the major objective of …