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.

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

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

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.

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 …

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.

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."

Improving Learning At Universities: Who Is Responsible?, J. Scott Armstrong

Marketing Papers

No abstract provided.

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.

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 …

Maintaining Health Boundaries When Working With At-Risk Audiences, Alayna Torretta

Interpersonal Skills

Available here: http://www.joe.org/joe/2004december/iw5.php

Who Survived The Titanic? A Logistic Regression Analysis, Lonnie K. Stevans, David Gleicher

Lonnie K. Stevans

A logistic regression analysis of an extensive data set on the Titanic passengers is presented which tests the likelihood that a Titanic passenger survived the accident--based upon passenger characteristics. The main finding is that underneath the strong overt preference afforded in the rescue by the authorities to women and children over men, there was a complex class determination of survival rates among men, on the one hand, and women and children, on the other. We hypothesize that the statistical interactions of gender and class are explained by two crucial decisions made by the ship’s authorities: 1. to encourage, and perhaps …

The Win-Win-Win Challenge Of Offshoring, Karl P. Sauvant

Karl P. Sauvant

Karl P. Sauvant, “Der ökonomische Gastkommentar: Call Center sind erst der Anfang. Beim Offshoring von Dienstleistungen steht die internationale Arbeitsteilung vor einer neuen Revolution,” Handelsblatt (Germany), 28 October 2004, p. 7; also in World Trade (United States), under the title “The Win-Win-Win Challenge of Offshoring,” December 2004; La Tribune (France), under the title “Délocalisation: un jeu à somme positive,” 13 December 2004; and The News Today (Bangladesh), under the title “Offshoring: A Win-Win-Win-Challenge,” 20 December 2004.

The Regional Capacity And Possible Expansion Of Holloman Afb, New Mexico: 2004, David A. Schauer, Dennis L. Soden, Brent Mccune, David Coronado

IPED Technical Reports

No abstract provided.

Weir River Estuary: Land Protection Plan, Chantal Lefebvre, Michelle Portman

Urban Harbors Institute Publications

If economic growth were the only measure of a community’s health and vitality, then the communities of Cohasset, Hingham, and Hull are fairing well. But this economic success is generally accompanied by changes in the physical landscape that can be unsettling for residents, especially when it means more development and expansion at the expense of culturally and socially important open space areas such as parks, woods, and marshes. The rapid pace and fragmented nature of such sprawling development gives communities little opportunity to come to terms with the long-term impacts, which in turn can lead to a sense of powerlessness …

The Role Of Normative Political Ideology In Consumer Behavior, David Crockett, Melanie Wallendorf

Faculty Publications

This study of African-American consumers living in a large racially segregated midwestern city adds to extant theory on ideology in consumer behavior by considering the role of normative political ideology in provisioning. The specific roles of traditional black liberal and black nationalist political ideologies are discussed. We conclude that normative political ideology is central to understanding shopping as an expression of social and political relations between households confronting attenuated access to goods and services, ranging from housing to food, in a setting stratified by gender, race, and class. Beyond the specifics of this demographic group and setting, we suggest contemporary …

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 …

Accounting Choice, Home Bias, And U.S. Investment In Non-U.S. Firms, Mark T. Bradshaw, Brian J. Bushee, Gregory S. Miller

Accounting Papers

This paper examines the relation between accounting choice and U.S. institutional investor ownership in non-U.S. firms. We predict that U.S. investors exhibit home bias in their preference for accounting methods conforming to U.S. Generally Accepted Accounting Principles (GAAP) because such methods are more familiar, reduce information processing costs, and are perceived as higher quality. We find that firms exhibiting higher levels (changes) of U.S. GAAP conformity have greater levels (changes) of U.S. institutional ownership. Lead-lag regressions suggest that increases in U.S. GAAP conformity precede increases in U.S. investment, but changes in U.S. institutional holdings do not precede changes in accounting …

Inside Unlv, Erin O'Donnell, Carol C. Harter, Diane Russell, Jennifer Vaughan

Inside UNLV

No abstract provided.

The Scarcity Of Women As Certified Public Accountants (Cpas), Precious Williams

McCabe Thesis Collection

By researching different sources regarding the accounting profession, the research will give readers an in depth understanding of the shortage of women as Certified Public Accountants (CPAs). Some examples of jobs in the accounting profession are accounting professors, Certified Public Accountants (CPAs), Certified Managerial Accountants (CMA's) and business accountants. It takes plenty of time and determination to become a CPA and a CMA. Many women are apprehensive of the challenges involved in becoming an accountant. Women who have persevered can obtain a career in the accounting profession. This thesis is based on materials that show women as CPAs. It also …