Business Commons^™

Client Size, Auditor Specialization And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy

Albert Nagy

This study examines the effect that client size has on the relation between industry-specialist auditors and fraudulent financial reporting. Most of the major accounting firms have organized their audit practices along industry lines, reflecting a belief that industry specialization leads to higher quality audits. Furthermore, regulatory bodies and extant research suggests that larger clients have greater bargaining power and are more likely to be able to convince the auditor to acquiesce to aggressive accounting. Also, it may be more difficult for an auditor to possess industry expertise for larger clients who are likely to be more complex and operate in …

Audit Firm Tenure And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy

Albert Nagy

The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5).We examine the relation between audit firm tenure and fraudulent financial reporting. Comparing firms cited for fraudulent reporting …

Building Internet Trust: Signaling Through Trustmarks, Aiken Damon, Greg Osland, Ben Liu, Robert Mackoy

Gregory E. Osland

Ecolodge Performance Goals And Evaluations, Gregory Osland, Robert Mackoy

Gregory E. Osland

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can acquire this article from a local library.

Minerva 2004, The Honors College

Minerva

This issue of Minerva includes an article on HON 350: An Introduction to Functional Genomics; an article on the creation and inaugural year of HON 180: A Cultural Odyssey; a profile on Honors alumnus, Charles Stanhope and his 2004 Distinguished Honors Graduate Lecture; and interviews with Allison Kelly, Jessica Hudec, and Jennifer Merchant on their experiences as Honors student-athletes.

Bowl Games, Peyton Manning, Reggie White, Richard C. Crepeau

On Sport and Society

It seems to me that the parade of bowl games has become endless. It's as if there has been some creeping growth over the past several years forming bowl games in the same way kudzu expands on its own in warm humid climates. What once was the Twelve Nights of Bowl Games has turned into the National Football Coaches Bowl Game Telethon sponsored by the National Association of Insomniacs.

Aicpa Board/Council Briefing Synopsis Updated As Of December 29, 2004, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Boeing-Airbus Subsidy Dispute: A Sequel, Robert J. Carbaugh, John Olienyk

All Faculty Scholarship for the College of Business

After intensifying in the 1980s and 1990s, the longstanding dispute between Europe and the United States over government subsidies for the commercial jetliner industry again heated up in 2004. This time, however, the stakes were higher because both nations sued each other at the World Trade Organization over government subsidies paid to their respective commercial jetliner companies. The dispute over subsidies has heightened trade tensions between the United States and Europe, as both companies spar for dominance in the highly competitive industry of commercial aircraft.

This paper provides a sequel to "Boeing-Airbus Subsidy Dispute: An Economic and Trade Perspective," a …

Lack Of Diversity In College Sports Leadership, Richard C. Crepeau

On Sport and Society

It was a month ago that my colleagues at the University of Central Florida in the Institute for the Study of Diversity and Ethics in Sport issued a fascinating report on the lack of diversity in leadership positions in Higher Education. One of the conclusions of the study is that this lack of diversity may contribute to the same lack of diversity in Division I Football Head Coaching positions. The conclusion seems more than likely, indeed even self-evident.

2004-12-16, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

Access Anytime Anyplace: An Empircal Investigation Of Patterns Of Technology Use In Nomadic Computing Environments, Karlene C. Cousins

Computer Information Systems Dissertations

With the increasing pervasiveness of mobile technologies such as cellular phones, personal digital assistants and hand held computers, mobile technologies promise the next major technological and cultural shift. Like the Internet, it is predicted that the greatest impact will not come from hardware devices or software programs, but from emerging social practices, which were not possible before. To capitalize on the benefits of mobile technologies, organizations have begun to implement nomadic computing environments. Nomadic computing environments make available the systems support needed to provide computing and communication capabilities and services to the mobile work force as they move from place …

Responsible Leadership - The Ethic Of Right Behavior (Chicago), C. William Pollard

C. William Pollard Papers

In this speech at a 2004 Rotary One luncheon, Pollard calls on business leaders to run their organizations as moral communities oriented to the "development of human character."

Real Exchange Rates Over The Past Two Centuries: How Important Is The Harrod-Balassa-Samuelson Effect?, James R. Lothian, Mark P. Taylor

CRIF Working Paper series

Using data for 1820-2001 for the US, the UK and France, we test for the presence of real effects on the equilibrium real exchange rate (the Harrod-Balassa-Samuelson, HBS effect) in an explicitly nonlinear framework and allowing for shifts in real exchange rate volatility. A statistically significant HBS effect for sterling-dollar captures its long-run trend and explains some 40% of its variation. For both real exchange rates there is significant evidence of nonlinear mean reversion towards long-run equilibrium and downwards shifts in volatility corresponding closely to the classical gold standard and Bretton Woods periods.

Ada News - 12/13/2004, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

New Product Launch Decisions Under Competition And Uncertainty: A Real Options And Game-Theoretic Approach To New Product Development, James O. Ostler

Theses and Dissertations

New product development is central to many firms' future success. Not only as a means to continue to maintain their piece of the market, but product development can also be a strategic means for a company to diversify, and/or alter focus to adapt to changing market conditions.

Most of the research in new product development has been on how to do it cheaper and faster than the next guy. However, early commercialization does not guarantee a position of strength in the market. Failures of EMI in CT scanners and Xerox in personal computers illustrate that being first to market does …

A Preliminary Investigation Of The Links Between Interpersonal Skills Training, Team Emotional Intelligence And Team Performance, Jane Murray, Peter Jordan, Neal Ashkanasy, Sally Hall-Thompson

Jane Murray

A debate exists regarding the efficacy of training interventions in emotional intelligence. While some authors claim that emotional intelligence cannot be learned, others argue it can. Despite this ongoing debate, emotional intelligence training is being offered to organisations. These training packages range from simple interpersonal skills training to more emotions focused programs. In this paper, we report our preliminary findings from one study in an overall research project seeking to determine the extent to which training increases team performance and / or emotional intelligence. The results presented in this paper provide evidence that while basic interpersonal skills training improves team …

The Efficacy Of Training In Emotional And Behavioural Skills: Links To Emotional Intelligence, Peter Jordan, Jane Murray, Sally Hall-Thompson, Paul Connors

Jane Murray

Australian organisations continue to offer relational training interventions designed to change employee behaviour within the workplace. However, the success of these programs is often determined through asking supervisors to report on individuals’ behavioural changes rather than obtaining proof of their effectiveness. The purpose of this research is to measure the success of training programs offered by a Queensland Public Sector organisation following Kirkpatrick’s (1977) model of providing proof of behavioural change after training. In particular, this research measures the emotional intelligence of individuals undertaking these training programs to determine whether emotional intelligence actually increased because of the training. The preliminary …

A Season Of Hope, C. William Pollard

C. William Pollard Papers

Reflecting on how both Christians and Jews are "prisoners of hope" during Christmas and Hanukkah, Pollard offers his audience a hopeful vision of business, one in which management's servant leadership leads to a positive corporate ethos. Such leadership can, he argues, help to create organizations that are not just profit-driven but also morally conscious.

Lu Honors National Champs!, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Book Review 2 Optimize Your Life! The One-Page Strategic Planner By Bernhoff A. Dahl, M.D., William C. Mcpeck

William C. McPeck

This is my personal review of Optimize Your Life! The One-page Strategic Planner by Bernhoff A. Dahl and published by Wind-Breaker Press in 2003.

Innovation-Export Linkages Within Different Cluster Models: A Case Study From The Australian Wine Industry , D. K. Aylward

Faculty of Commerce - Papers (Archive)

This paper examines innovation and export linkages within different levels of cluster development. The aim of the paper, using empirical data from the Australian wine industry, is to demonstrate that the association between innovation and export activity intensifies as the cluster develops. Dividing wine clusters into ‘innovative’ (highly developed) and ‘organised’ (less developed) models the paper uses selected core indicators of innovation and export activity to explore levels of integration within each model. This integration is examined in the context of Porter’s theory of ‘competitive advantage’, showing how these lessons can be translated to industry clusters in general.

Ty Willingham, Richard C. Crepeau

On Sport and Society

Welcome back to the bizarre world of intercollegiate athletics. The news this week comes out of Notre Dame and several other institutions of higher learning where football coaches are fired with reckless abandon. A few weeks ago we saw the spectacle of the public humiliation of Ron Zook at the University of Florida. This week the big news is the public humiliation of Ty Willingham by the acolytes of purity at the University of Notre Dame.

The Potential Effects Of The Trans-Atlantic Common Aviation Area On Shannon Airport, Ireland, Daniel James Centilli

Honors Theses

The Trans-Atlantic Aviation Area is a proposed liberalization of the air services agreements known as bilateral agreements between the United States of America and the member states of the European Union. The new agreement would replace the restrictive bilateral and Open Skies bilateral agreements between the United States and the EU with a single comprehensive agreement. The emergence of true open skies between the US and EU creates many economic opportunities and some economic threats. One such threat is the situation faced by the Shannon Airport, Ireland. Under the current US/Ireland bilateral, Shannon's existence is protected by requiring US carriers …

Ebxml: Global Standard For Electronic Business, Sujatha Babu

Student Work

Business-to-business integration is transforming the market and has already begun to increase the efficiency of those companies involved. EDI (Electronic Document Interchange) became very popular during 1970’s; Today EDI transactions total about $750 billion year. EDI is being used by 90% of Fortune 1000 companies. It has indeed become a dominant technology for the largest companies, on the other hand it has been adopted by less than 5% of small and medium sized companies in general and, of these, many use EDI only because their larger customers require it. The reason behind is that EDI is a difficult, complex technology …

Have We Resolved The Issues Related To International Capital Structure? Empirical Evidence From The Oecd Countries, Joon-Young Song

Doctoral Dissertations

I report that most cross-sectional deviations in international capital structure are caused by the heterogeneities of firm-, industry, and country-specific determinants rather than the influence of legal-institutional differences such as legal environment. In particular, most variations in international capital structure originate in the heterogeneity of firm-specific characteristics. Although the legal environment representing creditor protection could explain some differences in international capital structure, this evidence is at best only suggestive. However, the legal system, in general, seems to have a rather indirect effect on firm leverage through a conduit of firm characteristics. I do not find clear evidence to support that …

A Taxonomy Of Customer Dissatisfaction-Related Coping Tactics Based On Dissatisfaction-Related Goals, Andrew B. Artis

Doctoral Dissertations

Practitioners who want to strengthen their market position and avoid greater government regulation would benefit from research that helps them to effectively resolve the problems experienced by their customers. Unfortunately, research efforts to explore, understand, and ultimately predict the responses of dissatisfied customers have been sporadic and have failed to lead to a sustained program of research. This problem is due in part because classification and taxonomical issues have not been sufficiently resolved. Without a theoretically-supported method to categorize and differentiate the various ways that customers respond to dissatisfaction, research into this phenomenon will continue to be slow and erratic. …

An Examination Of The Logistics Leverage Process: Implications For Marketing Strategy And Competitive Advantage, Lisa Michelle Bobbitt

Doctoral Dissertations

Based on preliminary research on logistics leverage and the lack of research on linking specific logistics capabilities and competitive advantage, it was the primary purpose of this dissertation to develop and test a theoretical model of the logistics leverage process. The model was developed based on the extant literature in logistics, marketing, and strategic management and the data from in-depth interviews with logistics professionals. The nomological network consisted of eight constructs: resource commitment, process capabilities, value-added service capabilities, relational capabilities, logistics performance, competitive advantage, firm performance, and marketing signals of value. Resource commitment and logistics performance were tested as second-order …

Changing Patterns Xi: Mortgage Lending To Traditionally Underserved Borrowers & Neighborhoods In Greater Boston, 1990-2003, Jim Campen

Gastón Institute Publications

The present study is the latest in a series of annual updates of the original report, Changing Patterns: Mortgage Lending in Boston, 1990-1993. Beginning in 1998, the reports’ geographic scope was expanded t o include an examination of mortgage lending patterns in 27 cities and towns surrounding the city of Boston. In last year’s report, the geographic coverage was further expanded to include a total of 108 communities.

The text that follows this introduction highlights some of the most significant findings that emerge from the extensive set of tables and charts that constitute the bulk of the report. The …

Changing Patterns Xi: Mortgage Lending To Traditionally Underserved Borrowers And Neighborhoods In Greater Boston, 1990-2003, Jim Campen

Gastón Institute Publications

The present study is the latest in a series of annual updates of the original report, Changing Patterns: Mortgage Lending in Boston, 1990-1993. Beginning in 1998, the reports’ geographic scope was expanded t o include an examination of mortgage lending patterns in 27 cities and towns surrounding the city of Boston. In last year’s report, the geographic coverage was further expanded to include a total of 108 communities.

The text that follows this introduction highlights some of the most significant findings that emerge from the extensive set of tables and charts that constitute the bulk of the report. The …

Errors & Omissions Insurance: The Experience Of States With Mandatory Programs For Real Estate Licensees, James E. Larsen, Joseph Coleman

Finance and Financial Services Faculty Publication

Errors and omissions insurance (E&O) is a mechanism to transfer financial risk, resulting from honest mistakes or negligence committed by a service provider, from both the service provider and the consumer to an insurance company. Real estate licensees in 38 states are free to obtain this coverage if they so desire, but 12 states currently require their active licensees to have E&O. The purpose of this study is to present information that policy-makers should consider in deciding whether to implement a mandatory E&O program in Ohio. Survey data collected from the Real Estate Commission (REC) in the mandated states, 201 …