Business Commons^™

The Association Between Excess Audit Fees And Audit Quality: A Us-Uk Comparison, Soongsoo Han, Tony Kang, Yong Keun Yoo

Research Collection School Of Accountancy

Prior studies that examine the association between excess audit fees and audit quality (measured by discretionary accruals) using US data fail to document a significant association. However, there is no convincing explanation for this result to date. In this study, we test a cancellation hypothesis, which suggests that the non-association might be due to the cancellation effect between the risk-effort effect and the bonding effect that excess fees capture. To the extent that excess fees capture the compensation for effort the auditor puts in for a risky client, which is not captured in the existing audit fee models (the risk-effort …

Do Family Firms Provide More Or Less Voluntary Disclosure?, Xia Chen, Shuping Chen, Qiang Cheng

Research Collection School Of Accountancy

We examine the voluntary disclosure practices of family firms. We find that, compared to nonfamily firms, family firms provide fewer earnings forecasts and conference calls, but more earnings warnings. Whereas the former is consistent with family owners having a longer investment horizon, better monitoring of management, and lower information asymmetry between owners and managers, the higher likelihood of earnings warnings is consistent with family owners having greater litigation and reputation cost concerns. We also document that family ownership dominates nonfamily insider ownership and concentrated institutional ownership in explaining the likelihood of voluntary disclosure. Using alternative proxies for the founding family's …

A Tale Of Two Prices: Liquidity And Asset Prices In Multiple Markets, Justin Sai Pang Chan, Dong Hong, Marti G. Subrahmanyam

Research Collection Lee Kong Chian School Of Business

This paper investigates the liquidity effect in asset pricing by studying the liquidity-premium relationship of an American depositary receipt (ADR) and its underlying share. Using the [Amihud, Yakov, 2002. Illiquidity and stock returns: cross-section and time series effects. Journal of Financial Markets 5, 31-56] measure, the turnover ratio and trading infrequency as proxies for liquidity, we show that a higher ADR premium is associated with higher ADR liquidity and lower home share liquidity, in terms of changes in these variables. We find that the liquidity effects remain strong after we control for firm size and a number of country characteristics, …

A Robust Estimator For A Generalized Semiparametric Additive Model, Dhafer Hussein Rashid, Omar Abdulmohsin Ali

Journal of Economics and Administrative Sciences

Generalized Additive Model has been considered as a multivariate smoother that appeared recently in Nonparametric Regression Analysis. Thus, this research is devoted to study the mixed situation, i.e. for the phenomena that changes its behaviour from linear ( with known functional form) represented in parametric part, to nonlinear (with unknown functional form: here, smoothing spline) represented in nonparametric part of the model. Furthermore, we propose robust semiparametric GAM estimator, which compared with two other existed techniques.

Electric Elves: What Went Wrong And Why, Milind Tambe, Emma Bowring, Jonathan Pearce, Pradeep Reddy Varakantham, Paul Scerri, David V. Pynadath

Research Collection School Of Computing and Information Systems

Software personal assistants continue to be a topic of significant research interest. This article outlines some of the important lessons learned from a successfully-deployed team of personal assistant agents (Electric Elves) in an office environment. In the Electric Elves project, a team of almost a dozen personal assistant agents were continually active for seven months. Each elf (agent) represented one person and assisted in daily activities in an actual office environment. This project led to several important observations about privacy, adjustable autonomy, and social norms in office environments. In addition to outlining some of the key lessons learned we outline …

2008 Alumni Perspectives: Evaluation Of The Nonprofit Leadership And Management Masters Program, Linda Seifert, Heather Carpenter

USD Evaluation of Applied Learning Model in Nonprofit Leadership and Management Master's Program

In Spring 2008 the Caster Family Center for Nonprofit Research, along with the SOLES Director of Assessment, completed an alumni survey. The survey focused on how well the Nonprofit Leadership and Management program learning outcomes prepared the alumni for their professional roles, how those roles may have changed as a result of their preparation, their level of satisfaction with the various components of the program, and their perspectives on their current involvement with the program. All 65 alumni of the program were invited to participate in the survey.

The Appreciated Sector: Public Confidence In San Diego County Nonprofit Organizations, Lindsey M. Mcdougle, Laura Deitrick, Pat Libby, Robert Donmoyer

State of Nonprofits and Philanthropy in San Diego

Do San Diegans have confidence in the nonprofit sector? How are you affected as a nonprofit leader? Read the results on the most comprehensive survey ever conducted on this topic!

Review Of "Writing The Economy: Activity, Genre, And Technology In The World Of Banking", Andrea R. Olinger

Faculty and Staff Scholarship

No abstract provided.

Appropriation Of Privacy Management Within Social Networking Sites, Catherine Dwyer

Dissertations

Social networking sites have emerged as one of the most widely used types of interactive systems, with memberships numbering in the hundreds of millions around the globe. By providing tools for their members to manage an ever-changing set of relationships, social networking sites push a constant expansion of social boundaries. These sites place less emphasis on tools that limit social boundaries to enable privacy.

The rapid expansion of online social boundaries has caused privacy shockwaves. Privacy offline is enabled by constraints of time and space. Online, powerful search engines and long term digital storage means private data have no expiration …

Dynamics Of Online Chat, Mihai Moldovan

Dissertations

Millions of people use online synchronous chat networks on a daily basis for work, play and education. Despite their widespread use, little is known about their user dynamics. For example, one does not know how many users are typically co-present and actively engaged in public interaction in the individual chat rooms of any of the numerous public Internet Relay Chat (IRC) networks found on the Internet; or what are the factors that constrain the boundaries of user activity inside those chat rooms. Failure to collect and present such data means there is a lack of a good understanding of the …

Perception Gaps And The Adoption Of Information Technology In The Clinical Healthcare Environment, Karen Hare

Dissertations

Implementation of information systems has lagged in many areas of clinical healthcare for a variety of reasons. Economics, data complexity and resistance are among the often quoted roadblocks. Research suggests that physicians play a major part in the adoption, use and diffusion of information technology (IT) in clinical settings. There are also other healthcare professionals, clinical and non-clinical, who play important roles in making decisions about the acquisition of information technology. In addition to these groups there are information technology professionals providing the services required within the healthcare field. Finally within this group are those IT professionals who have sufficient …

The Impact Of Cultural Differences In Temporal Perception On Global Software Development Teams, Richard William Egan

Dissertations

This dissertation investigated the impact of cultural differences in temporal perception on globally dispersed software development teams. Literature and anecdotal evidence suggest that these temporal differences affect individual communication quality, which in turn will affect individual satisfaction and trust within global teams. Additionally, the temporal dispersion of the team was expected to affect an individual's sense of temporal disruption which, in turn, was expected to affect individual satisfaction and trust. Differences in temporal perception were expected to moderate this impact on perceived temporal disruption. A Fortune 100 Company that carried out software testing in Ireland, the United States, China and …

The Globally Responsible Leader, Bertha-Lucia Fries

Critical and Creative Thinking Capstones Collection

In recent years there has been a dramatic expansion of what I call Global Responsibility (GR)-a new dynamic force for change in business, government, and other organizations. GR integrates into one inclusive model the emergent ("fragmented") models generally known as: Business Ethics, Corporate Citizenship, Corporate Social Responsibility (CSR), Eco-Efficiency, Ethics and Development, Sustainable Development, The Best Company to Work For, and others. This unprecedented change, rather than spearheaded internally by management, is pioneered externally by the stakeholders of organizations-including consumers, investors, media, activists and concerned citizens. They are progressively putting more pressure on organizational leaders to change both how companies …

Platform Competition In Digital Systems: Architectural Control And Value Migration, C. Jason Woodard

Research Collection School Of Computing and Information Systems

Digital systems give rise to complex layered architectures in which products at one layer serve as platforms for applications and services in adjacent layers. Platform owners face a difficult balancing act. On one hand, they need to make their platforms attractive to potential complementors by mitigating the threat of architectural lock-in. On the other hand, platform owners must be careful not to give away too much too soon, or risk being unable to recoup their own investments. This paper presents an agent-based model that explores this tension at both the firm and industry levels. Computational experiments show that boundedly rational …

Interview With Jill And Michael J. Paine, Gaining Ground Farm, 2008 (Audio), Jill Paine, Michael J. Paine

All Sustainability History Project Oral Histories

Interview of Jill and Michael J. Pain by James Pritchett in Yamhill, Oregon on May 28th, 2008.

The interview index is available for download.

Israel's Tourism Industry: Recovering From Crises And Generating Growth, Stefanie Levit

Honors College Theses

In many countries tourism is a vital component of the economy and is an industry in which the home country is proud to show itself off to visitors. Israel is one country in which the tourism industry is still developing and has yet to reach its capacity for visitors. The economic role of tourism in Israel has not always been a major one but over time the industry has grown and become a significant source of revenue. Despite its small size, Israel is home to hundreds, if not thousands, of tourist destinations and activities. Israel's rich past combined with the …

Lindenwood Names New Director Of Economics And Environment Institute, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Bowling Green Economic Development Task Force (Mss 186), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscript Collection 186. Correspondence, search committee notes, financial information, minutes, reports and clippings related to the Bowling Green Economic Development Task Force's efforts to revitalize economic and industrial development. Also, data related to the hiring of an Economic Development Director.

Ada News - 05/19/2008, 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.

Lu Selects New Director For Institute, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Evans Calls Commencement Indicator Of Lindenwood’S Growth And Success, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Big Brown And The Troubled State Of Racing, Richard C. Crepeau

On Sport and Society

Big Brown's victory at The Preakness yesterday has set the stage for a possible Triple Crown winner. At Belmont Park on June 7, and in the three weeks leading up to it, there will be much excitement and speculation in anticipation of Big Brown's big race. Ten horses have made it to this stage over the past three decades only to fall short at the Belmont Stakes. Nearly all of these ten, and now Big Brown, were felt to have an excellent chance to join the elite group of Triple Crown winners.

Spring Meeting Of Council, May 18 - May 20, 2008, Volume 2, The Ritz-Carlton Amelia Island, Amelia Island, Florida, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of Council, May 18 - May 20, 2008, Volume 1, The Ritz-Carlton Amelia Island, Amelia Island, Florida, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Evans Calls Commencement Indicator Of Lindenwood’S Growth And Success, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

2008 Manifest Program, Columbia College Chicago

Manifest Urban Arts Festival Programs

A program for the Manifest Urban-Arts Festival held by Columbia College Chicago on May 16, 2008.

Y And How: Strategies For Reaching The Elusive Generation Y Consumer, Angela Hughes

Honors College Theses

Generation Y is poised to take over as the largest and most lucrative consumer group for marketers, a position that has long been held by the Baby Boomer generation. Generation Y, however, differs greatly from the Baby Boomers in their consumer behavior. This will lead marketers to have to find new and innovative ways to market to this large market. In finding new ways to market to this generation, marketers must have a clear and distinct understanding of who they are trying to reach. While this information used to be readily available through the use of demographics, since the members …

Annika Sorenstam And Justine Henin, Richard C. Crepeau

On Sport and Society

I have been trying to remember a time when two players who dominated their sport retired within a day of one another. Two of the most significant people in sport have walked away well before time demanded. In the case of Justine Henin the fact that she is only 25 adds to the surprise, while even with Annika Sorenstam at age 37 it seems as if she is leaving early.

City Of Las Vegas Human Resources Promotional Selection Process Program Evaluation, Rik Holman, Cecil Johnson, April Thomas, Steve Weber

UNLV Theses, Dissertations, Professional Papers, and Capstones

The City of Las Vegas Human Resources Department requested the evaluation team examine the perception of fairness in the promotional selection process as demonstrated by the results of the 2007 Diversity and Inclusion Survey and related complaints from some of the employees. Based on discussions with the Human Resources department and subsequent interviews with other stakeholders, the main focus of the evaluation team covered the strengths and weaknesses of the promotional process and determining the reasons for the perceived preferential treatment in the promotional process as expressed by city employees who responded to the 2007 Diversity and Inclusion Survey. While …

News Release: The Blue Foundation And Blue Cross And Blue Shield Of Florida: The Blue Foundation For A Healthy Florida Announces $8 Million Initiative To Address Childhood Obesity, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

No abstract provided.