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Articles 1 - 26 of 26
Full-Text Articles in Business
The Relationship Between Corporate Governance And Organizational Performance In Nigerian Companies, Toyin Ishola Lasisi
The Relationship Between Corporate Governance And Organizational Performance In Nigerian Companies, Toyin Ishola Lasisi
Walden Dissertations and Doctoral Studies
The growing lack of confidence in public companies arises from the recent accounting scandals and corporate collapses, which have been attributed to the consequences of separation of ownership and control in modern firms. Agency theory predicts a conflict of interest between managers and shareholders that leads to agency costs and weak performance. This study used agency, stakeholders', and stewardship theories as the theoretical framework and multiple regression analysis to examine the relationship between corporate governance mechanisms and organizational performance in nonfinancial firms listed on the Nigerian Stock Exchange. The results of the study could help clarify understanding of corporate governance …
Managing Informal Learning In The Auditing Profession: How Auditors Develop Proficiency, Michelle Kusaila
Managing Informal Learning In The Auditing Profession: How Auditors Develop Proficiency, Michelle Kusaila
Walden Dissertations and Doctoral Studies
The auditing environment is in a period of innovation, and auditors need to maintain their financial reporting commitment to financial statement stakeholders. The purpose of this quantitative cross-sectional survey study was to examine the impact of auditors' perceptions of informal workplace learning contexts on the external auditing profession using a perceived organizational support lens. Organization support theory includes four aspects used to explore informal workplace learning: management support, peer support, supportive organizational culture, and access to work resources. These aspects were used to examine the impact of informal learning on auditors' engagement and performance. Multiple linear regression was used to …
Exploring The Importance Of Soft Skills Training For Accountants, Tonja Annette Gardner
Exploring The Importance Of Soft Skills Training For Accountants, Tonja Annette Gardner
Walden Dissertations and Doctoral Studies
Regional accounting firm leaders face challenges with employees who possess strong technical skills, but lack nontechnical communicating and teamwork skills. The purpose of this multiple case study was to explore strategies regional accounting firm leaders use to train technical staff on soft skills. The human capital theory was the conceptual framework supporting the study. Data were collected from semistructured interviews with partners, leaders, managers, and human resource personnel with 5 years or more of experience who participated in the hiring, training, and professional development process at 3 regional CPA firms. The review of company documents and company website postings triangulated …
Successful Ethical Decision-Making Practices From The Professional Accountants' Perspective, Tammy Tanner Webster
Successful Ethical Decision-Making Practices From The Professional Accountants' Perspective, Tammy Tanner Webster
Walden Dissertations and Doctoral Studies
Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 …
Strategies In Mitigating Medicare/Medicaid Fraud Risk, Godfred Adomako
Strategies In Mitigating Medicare/Medicaid Fraud Risk, Godfred Adomako
Walden Dissertations and Doctoral Studies
In the fiscal year 2014, approximately 1,337 health care providers lost their provider license to Medicare/Medicaid fraud. Out of the 1,318 criminal convictions reported by the U.S. Medicaid Fraud Control Units (MFCU), 395 (30%) were home health care aides who claimed to have rendered services not provided. The purpose of this multiple case study was to explore licensed and certified home health care business managers' strategies to mitigate Medicare/Medicaid fraud risk. A purposive sampling of 9 business managers and chief executive officers from 3 licensed and certified home health care businesses in Franklin County, Ohio participated in semistructured face-to-face interviews. …
Sustainment Strategies Small Business Owners Use For More Than 5 Years, Son Thanh Nguyen
Sustainment Strategies Small Business Owners Use For More Than 5 Years, Son Thanh Nguyen
Walden Dissertations and Doctoral Studies
U.S. Small Business Administration reports that small businesses are one of the pillars of the U.S. economy, providing employment, innovation, and productivity. However, these businesses are constantly faced with challenges resulting from limited resources and continuous technological advances. This qualitative multiple-case study was performed to explore the strategies that small business owners (SBOs) in Maryland use to acquire capital to sustain their businesses financially for more than 5 years. The study's framework, the strategic management theory, was applied to determine the most effective approaches for the small businesses. Face-to-face interviews with 6 recruited SBOs were performed. A qualitative thematic analysis …
Strategies Small Financial Business Owners Apply To Succeed Beyond Five Years, Tina M. Despin
Strategies Small Financial Business Owners Apply To Succeed Beyond Five Years, Tina M. Despin
Walden Dissertations and Doctoral Studies
Small businesses in the United States employ 98% of workers, yet approximately 47% of small businesses shut down in less than five years. Business leaders who fail to implement adequate strategic strategies experience reduced profits and sustainability challenges. These business closures cause unemployment rates to rise and inflict damages to the economic growth of economies in the United States. This multiple case study was grounded in the theory of transformational leadership. The purpose was to explore strategies used by small financial business owners to sustain their businesses beyond five years. The population consisted of 8small financial businesses in Southwest Florida; …
Predicting Bank Failure Using Regulatory Accounting Data, Helen Pruitt
Predicting Bank Failure Using Regulatory Accounting Data, Helen Pruitt
Walden Dissertations and Doctoral Studies
A liquidity shortfall in the United States triggered the bankruptcy of several large commercial banks, and bank failures continue to occur, with 50 banks failing between 2013 and 2015. Therefore, it is critical banking regulators understand the correlates of financial performance measures and the potential for banks to fail. In this study, binary logistic regression was employed to assess the theoretical proposition that banks with higher nonperforming loans, lower Tier 1 leverage capital, and higher noncore funding dependence are more likely to fail. Archival data ranging from 2012-2015 were collected from 250 commercial banks listed on the Federal Deposit Insurance …
Mentoring, Networking, And Role Modeling Opportunities Between Men And Women In Management Positions, Annette Moultrie-Ohens
Mentoring, Networking, And Role Modeling Opportunities Between Men And Women In Management Positions, Annette Moultrie-Ohens
Walden Dissertations and Doctoral Studies
Although women represent more than half of the U.S. population, in 2015 women held less than 25% of senior-level positions, and less than 5% of executive positions in corporate America. The underrepresentation of women in leadership position is partially attributable to a lack of role models, mentoring, and networking programs needed to develop women executives and senior-managers. The purpose of this quantitative, comparative, field survey study was to examine the differences in the availability of mentoring, networking, and role modeling opportunities between men and women in management positions, and to explore causes of such differences. The attribution theory was used …
Budget Planning, Budget Control, Business Age, And Financial Performance In Small Businesses, Tracy A. Foster
Budget Planning, Budget Control, Business Age, And Financial Performance In Small Businesses, Tracy A. Foster
Walden Dissertations and Doctoral Studies
Over 390,000 businesses failed in the United States in 2014. The primary cause for most business failures is poor planning, and budgets are a primary means of planning. The purpose of this correlational study was to examine to what extent, if any, budget planning, budget control, and the age of the business significantly predict financial performance in small businesses. The target population consisted of small business leaders in the Midwest. Churchill and Lewis's theory on the relative importance of selected management factors of small businesses through 5 stages of development formed the theoretical framework for this study. Data were collected …
Relationship Between Mutual Fund Type, Portfolio Turnover, Longevity, Management Turnover, And Performance, Medhanie G. Mekonnen
Relationship Between Mutual Fund Type, Portfolio Turnover, Longevity, Management Turnover, And Performance, Medhanie G. Mekonnen
Walden Dissertations and Doctoral Studies
Mutual fund portfolio managers do not always meet risk-adjusted performance expectations, resulting in loss of capital reserves. Out of 3,612 U.S. based open-ended mutual funds, the risk-adjusted performance of 2,890 (80%) failed to meet or beat the S&P 500 (index fund) performance between the year 2006 to 2016. Grounded in Markowitz's modern portfolio theory, the purpose of this correlational study was to examine the relationship between mutual fund class type, portfolio turnover, fund longevity, management turnover, and annual fund risk-adjusted performance. Archival data were collected from 88 U.S. based equity mutual funds companies. The results of the multiple regression analysis …
Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, And Turnover Intentions Among Internal Auditors, Toccara Jeneshia Lee
Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, And Turnover Intentions Among Internal Auditors, Toccara Jeneshia Lee
Walden Dissertations and Doctoral Studies
In the auditing profession, many business owners are unable to retain auditing staff. The cost to replace an auditor can cost a company as much as 150% of the auditors' annual salary. Perpetuating this problem is that some auditing business owners do not know the relationship between internal auditors' intrinsic job satisfaction, extrinsic job satisfaction, and auditors' turnover intention. Grounded in Herzberg's 2- factor theory, the purpose of this correlational study was to examine the relationship between intrinsic job satisfaction, extrinsic job satisfaction, and auditors' turnover intention. Participants included 96 members of the Central Florida Institute of Internal Auditors. Data …
Internal Controls Possessed By Small Business Owners, Stephanie Weiss
Internal Controls Possessed By Small Business Owners, Stephanie Weiss
Walden Dissertations and Doctoral Studies
On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The conceptual framework guiding the study …
Small Retail Business Strategies To Detect And Prevent Employee Fraud, Comfort G. Akuh
Small Retail Business Strategies To Detect And Prevent Employee Fraud, Comfort G. Akuh
Walden Dissertations and Doctoral Studies
Small businesses have an important role to play in the U.S. economy. However, employee fraud can jeopardize the sustainability of small businesses. Grounded on Cressey's fraud triangle theory, the purpose of this multiple case study was to explore strategies used by selected managers and owners of small retail businesses to detect and prevent employee fraud. Ten participants from 5 small retail businesses participated in the study. Nine participated in a face-to-face semistructured interview, and 1 participated in a telephone interview. These participants included 5 owners and 5 managers of small retail businesses in the state of Michigan in the United …
Enterprise Risk Management In Responsible Financial Reporting, Robin B. Ewers
Enterprise Risk Management In Responsible Financial Reporting, Robin B. Ewers
Walden Dissertations and Doctoral Studies
Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for stakeholder risk-harm. Literature on how HRO constructs promote ERM in responsible integrated financial systems has been limited. The purpose of this qualitative, grounded theory study was …
Accountants And Accounting Educators' Perceptions Of Accounting Certifications/Accreditations And Communication Divides, Brigitte A. Bennerson
Accountants And Accounting Educators' Perceptions Of Accounting Certifications/Accreditations And Communication Divides, Brigitte A. Bennerson
Walden Dissertations and Doctoral Studies
Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and …
Collaborative Strategies Used To Reduce Billing Administrative Cost, Stella Fayomi-Olaleye
Collaborative Strategies Used To Reduce Billing Administrative Cost, Stella Fayomi-Olaleye
Walden Dissertations and Doctoral Studies
Billing inefficiencies represent 80% of wasteful healthcare administrative costs that are projected to reach $45 billion by 2018. Potentially, a reduced billing administrative cost is estimated to yield an annual savings of $60 billion that could fund other societal needs such as jobs, wage increases, and education. Through the conceptual framework of iceberg change management model, this single case study explored collaborative strategies 3 healthcare billing managers in Dallas, Texas successfully used to reduce billing administrative costs. Data were collected through semistructured interviews and the review of company documents. Using Yin's procedure of examining, comparing, categorizing, and coding data, the …
Leadership Strategies For Combating Medicare Fraud, Taniesha Michelle Grant
Leadership Strategies For Combating Medicare Fraud, Taniesha Michelle Grant
Walden Dissertations and Doctoral Studies
Healthcare fraud is threatening the economic stability of the U.S. healthcare system and negatively affecting organizational costs. Financial losses from healthcare fraud account for approximately $80 billion per year of the $2.4 trillion healthcare budget. Leadership strategies that may aid in combating Medicare fraud were explored in this qualitative single case study. The criminal violation of trust theory guided the study as it provides healthcare leaders with an understanding of the portion of the fraud triangle over which they have the most control to combat fraud: the opportunity to commit fraud. Data were gathered from review of publically available documents …
Strategies To Manage Enterprise Information Technology Projects, Mario West
Strategies To Manage Enterprise Information Technology Projects, Mario West
Walden Dissertations and Doctoral Studies
Since 2005, most midsize company information technology (IT) projects had a 62.4% failure rate because of wrong project team communication skills or cost overruns. IT leaders expect negative IT project outcomes will cost over $2 billion by 2020. Using the actor-network theory, the purpose of this single case study was to explore strategies used by IT leaders from a midsize IT company in Washington, D.C. to plan and execute projects under budget and on time. Using purposeful sampling, 5 IT leaders were selected for this study because of their experience in implementing successful strategies for projects. Data were collected using …
Impact Of Financial Reporting Frameworks On The Quality Of Not-For-Profit Financial Reports, Jobra Mulumba Kisaku
Impact Of Financial Reporting Frameworks On The Quality Of Not-For-Profit Financial Reports, Jobra Mulumba Kisaku
Walden Dissertations and Doctoral Studies
Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantitative, causal-comparative study was to establish whether reporting frameworks used by …
Special Education Teachers' Voices On Co-Planning In A Suburban School District, Corinne Jeffers
Special Education Teachers' Voices On Co-Planning In A Suburban School District, Corinne Jeffers
Walden Dissertations and Doctoral Studies
Limited co-planning between special education and general education co-teaching partners has been documented in professional literature as a significant problem. Special education teachers do not adequately co-plan for the implementation of accommodations for students with disabilities educated in the general education classroom. The purpose of this study was to collect and analyze the perceptions of special education teachers in one suburban elementary school district in the United States regarding co-planning with regular education teachers. The theory of self-efficacy was utilized as the conceptual framework to understand how teachers' beliefs and experiences influenced planning and goal setting for special education students. …
Jet Fuel Hedging And Modern Financial Theory In The U.S. Airline Industry, Brandon Lee Schweitzer
Jet Fuel Hedging And Modern Financial Theory In The U.S. Airline Industry, Brandon Lee Schweitzer
Walden Dissertations and Doctoral Studies
To counter the problem of the volatility of jet fuel prices within the United States, many financial managers of U.S. airlines use hedging as a financial tool to mitigate the risk of exposure to market price volatility. However, their efforts often lead to financial distress for their airlines. The purpose of this qualitative grounded theory study was to explore U.S. airline managers' use of financial hedging to reduce the risk of exposure from the volatility of jet fuel prices. The conceptual framework was Simkowitz's theory of modern finance, which concerns debt policy, dividend policy, and investment policy as they relate …
Corporate Social Responsibility In The Ghanaian Mining Industry, Frank Boateng
Corporate Social Responsibility In The Ghanaian Mining Industry, Frank Boateng
Walden Dissertations and Doctoral Studies
Gold mining communities in Ghana have experienced destruction of vegetation, water pollution, and soil contamination by activities of mining due to rapid growth and dependency on mining of natural resources within the catchment areas of the mining activities. These circumstances with repercussions of corruption and inefficient management of corporate social responsibility places organizational goals above the community and the nation. These setbacks necessitate the successful practice of corporate social responsibility to benefit stakeholders within mining communities. The purpose of this study was to investigate the relationships between corporate social responsibility, environmental policies, and community complaints, and the fiduciary responsibility to …
How Improved Training Strategies Can Benefit Taxpayers Using Vita Programs, Jaclyn Marie Barkow
How Improved Training Strategies Can Benefit Taxpayers Using Vita Programs, Jaclyn Marie Barkow
Walden Dissertations and Doctoral Studies
Many volunteer income tax assistance (VITA) sites experience inaccuracy in the taxes prepared according to audits conducted by the treasury inspector general for tax administration (TIGTA). Effective training strategies may influence the accuracy rates of tax returns prepared at VITA sites. Following the conceptual framework of the human capital theory, this multiple case study described the training strategies used by 4 VITA site coordinators in northwest Indiana. An Internal Revenue Service (IRS) representative overseeing the VITA sites identified the 4 site coordinators as achieving an exceptional accuracy rating. Data were collected from semistructured interviews, the annual VITA site coordinator's manual …
Restaurants Owner Strategies For Financial Sustainability Beyond 5 Years, Raimi Gnonlonfoun
Restaurants Owner Strategies For Financial Sustainability Beyond 5 Years, Raimi Gnonlonfoun
Walden Dissertations and Doctoral Studies
The restaurant industry plays an essential role in the U.S. economy. Approximately 26% of small- and medium-sized enterprise restaurants fail during their first year of business operation and 60% cannot sustain beyond 3 years. The objective of this multiple case study was to explore the strategies that small- and medium-sized restaurant owners used to financially sustain business beyond 5 years. The purposive sample consisted of 4 successful restaurant owners who have been in operation for at least 5 years in the southern region of the United States. The general systems theory was the conceptual framework of this study. The data …
The Relationship Between A Cfo's Financial Expertise And Firm Profitability, Scott Jeremy Rubin
The Relationship Between A Cfo's Financial Expertise And Firm Profitability, Scott Jeremy Rubin
Walden Dissertations and Doctoral Studies
More than 50% of small businesses fail by the 5th year of operation because of lack of economic sustainability. Organizations without a chief financial officer (CFO) with financial expertise may have suboptimal fiscal performance. The purpose of this correlational study was to examine whether there was a relationship between CFO licensure status, CFO age, and firm earnings per share. A sample of 403 small businesses in the United States, taken from the Russell 2000 Index, was used in the study. The theoretical framework for the study was Penrose's resource-based view of the firm. CFO names and firm earnings per share …