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.

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 …

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.

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.

Review Of 'The Seven Basic Plots' (2004) By Christopher Booker, Vaughan S. Roberts

Vaughan S Roberts

No abstract provided.

Good Governance In Microcredit Strategy For Poverty Reduction: Focus On Western Mindanao, Philippines, Frede G. Moreno

Frede G Moreno

The study argues for the integration of good governance principles in developing financially viable, effective and social equity-laden microcredit strategy for the impoverished agrarian reform beneficiaries in Western Mindanao. It particularly examines the program design and implementation strategies of the Enterprise Development Credit (EDC) sub-component of the Western Mindanao Community Initiatives Project (WMCIP). The study aims to provide lessons and insights for the planning and implementation of comprehensive and integrated Official Development Assistance (ODA)-funded government programs for poverty reduction and rural development. The data and information were generated from combined descriptive and field studies covering a sample survey, group discussions, …

A Comparative Study Of The Effects Of Training On Emotional Intelligence, J Murray, P Jordan, N Ashkanasy

Jane Murray

The training of emotional intelligence in organisations is the subject of much discussion. Ever since the construct first began to gain attention in the early 1990’s academics and practitioners alike have shown great interest, and have debated whether the skills and abilities of emotional intelligence can be learned. As this debate continues, organisations continue to invest millions of dollars in emotional intelligence training programs that propose to increase the emotional intelligence and overall workplace performance of individuals.

The purpose of this research is to compare two differing training programs and their effects on the emotional intelligence of participants. The first …

Book Review 1 The New Science Of Selling And Persuasion: How Smart Companies And Great Salespeople Sell By William T. Brooks, William C. Mcpeck

William C. McPeck

This is my personal review of The New Science of Selling and Persuasion: How Smart Companies and Great Salespeople Sell by William T. Brooks and published by Wiley in 2004.

Representing Cultural Diversity Through Tourism: A Critical Analysis Of English Tourism Board Texts, William Feighery

William Feighery

No abstract provided.

Innovation Und Wachstum Durch Aktive Servicegestaltung, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Good Governance In Microcredit Strategy For Poverty Reduction: Focus On Western Mindanao, Philippines, Frede G. Moreno

Frede G Moreno

The study argues for the integration of good governance principles in developing financially viable, effective and social equity-laden microcredit strategy for the impoverished agrarian reform beneficiaries in Western Mindanao. It particularly examines the program design and implementation strategies of the Enterprise Development Credit (EDC) sub-component of the Western Mindanao Community Initiatives Project (WMCIP). The study aims to provide lessons and insights for the planning and implementation of comprehensive and integrated Official Development Assistance (ODA)-funded government programs for poverty reduction and rural development. The data and information were generated from combined descriptive and field studies covering a sample survey, group discussions, …

Hard And Soft Projects: A Framework For Analysis, Lynn Crawford, Julien Pollack

Lynn Crawford

This paper provides clarification on the use of the terms ‘hard' and ‘soft' in the context of project and program management, by exploring what it means for a project to be hard or soft. This paper draws on the authors' practice based research into large organisational change programs in a variety of contexts, and the literature on project management, systems thinking and evaluation. A framework for exploring the hardness and softness of project process and outcomes is provided. It acts as an aid to structured discussion and informed decision making about the application of methods for managing projects and programs …

The Biggest Experience To Reduce Environmental Pollutants By Substitute Fuel Cng In The Middle East & The Middle Asia, Ali Momeni, Maziar Rostamnezhad, Nader Ale Ebrahim

Nader Ale Ebrahim

Automobile industry is an exhaustive industry bringing development for any country. The industrial capabilities needed for development rest in this branch of industry. The Iranian automobile making companies move in line with this aim. But in recent decades, in addition to development of automobile industry, the pollution too has occupied the minds of the authorities of these companies. Some measures, investments, researches, and exhaustive studies related to the pollution problem have been made to produce an automobile of higher technology and lower pollution.

Agile Informationsinfrastrukturen, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Mass.Commuting, Michael Goodman, Dana Ansel, Robert A. Nakosteen, James Palma, John Gaviglio, Greg Leiserson, Rebecca Loveland, Rachel Deyette Werkema

Robert A Nakosteen

Massachusetts families have traffic on their minds. In the MassINC Quality of Life poll, respondents ranked the “roads and traffic situation” as the second highest policy issue in need of major of improvement.1 This new study reveals that they have good reason for concern. While commute times in Massachusetts were roughly in line with the national average two decades ago, they have since increased considerably and at a much faster pace than the nation as a whole. In fact, from 1980 to 2000, Massachusetts commute times increased at the sixth fastest rate in the nation. Massachusetts workers endure the ninth …

An Empirical Study Of Job Design In The Australian Call Centre Industry, Jane Murray, Peter Jordan, Bradley Bowden

Jane Murray

Call centres provide organisations with the ability to service customers cheaply and conveniently over the telephone. However, the way in which work is organised has generated considerable debate. While some researchers emphasise the efficiencies gained, others focus on the human costs. In this article, we outline an empirical study of call centre work design within the framework of Hackman and Oldham's Job Characteristics Mode (JCM). The findings of the study indicate call centre employees lack skill variety and autonomy and that call centre operators dislike electronic monitoring and experience conflict between servicing business requirements and customers.

© Copyright International Journal …

Technical Note: Comparative Static Analysis Of Information Value In A Canonical Decision Problem, Jeffrey Keisler

Jeffrey Keisler

To gain insight into the behavior of the value of information, this paper identifies specific rules for a canonical decision problem: the two-act linear loss decision with normal prior probability distributions. Conditions are derived for which the expected value of perfect information increases when mean and standard deviation are both linear functions of an exogenous variable. A variety of richer decision problems can be adapted to the problem, so that the general results obtained here can be immediately applied to understand drivers of information value.

Real-Time Enterprise - Vision Und Wirklichkeit, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Klinik Jual Obat Aborsi Di Gorontalo 081392618660 Penjual Obat Aborsi Tuntas Di Gorontalo, Klinik 04

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Is That A Sexy Ad Or What? Measuring Sex In Advertising, Stephen S. Holden, Joanna Gabler

Stephen S Holden

This paper addresses the tricky issue of assessing what constitutes sex in advertising, and in particular, examines the various ways in which sexiness can be operationalised.

Sex Cells : How The Use Of Sex In Advertising Varies Across Eight Countries, Stephen S. Holden, Marilyn Y. Jones, Joanna Gabler

Stephen S Holden

This study examines how the use of sex in magazine advertising varies across eight different countries – Singapore, Australia, India, South Africa, France, Germany/Austria, Brazil and the U.S. Eight magazines were collected from each country. We examined the incidence of sex in advertising and its various components in the 3,201 ads found in this assortment of magazines. Significant differences between countries were found for use of attractive models, nudity and types of sex appeal. While it is difficult to draw firm conclusions, we believe that the results support the notion that sex in advertising is driven by its novelty value …

Industry Clusters And Economic Development: A Learning Resource, Edward J. Feser

Edward J Feser

One of the most widely discussed issues in community and economic development today is the role of industry clusters as engines of regional growth and development. Many communities are undertaking cluster studies or initiating cluster planning exercises as a way to organize development strategies to promote key local economic strengths or to shore up identified weaknesses. A large consulting industry has emerged to serve governments’ interest in clusters and the research literature on the topic is growing rapidly. At the same time, some analysts have likened clusters to another economic development fad that will eventually be supplanted by the next …

Managing Unmanageable Physicians: Leadership, Stewardship, And Disruptive Behavior, Tim Keogh, William Martin

William Marty Martin

Physician and health care leaders are seeking guidance and support on how to address disruptive behavior that has an impact on safety, quality, and performance. This article equips leaders with a model and process to prevent and address disruptive behavior.

Banken Als Echtzeitunternehmen? - Analogien Aus Der Technischen Industrie, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Real-Time Business: Rentable Kundenprozesse, Hubert Oesterle

Hubert Oesterle

No abstract provided.