Business Commons^™

دور جودة التدقيق الخارجي في زيادة فاعلية عملية الفحص الضريبي, فرقد فيصل جدعان

Muthanna Journal of Administrative and Economics Sciences

تعد دراسة الفحص الضريبي ذات أهمية بالغة لغرض ترصين العمل الضريبي وإقامته على أسس علمية وفنية دقيقة وتحقيق العدالة الضريبية، والفحص الضريبي هو دراسة وتحليل وتقييم التقارير المالية وحسابات الشركة بهدف التأكد من صحة صافي الربح. ولزيادة كفاءة عملية الفحص الضريبي وتحقيق العدالة الضريبية وإضفاء الثقة والمصداقية في التقارير المالية يتطلب ان تتم عملية التدقيق الخارجي بجودة عالية لذلك يهدف هذا البحث الى:- 1- التعرف على مفهوم واهداف وانواع الفحص الضريبي والعوامل المؤثرة في فاعليته. 2- تسليط الضوء على مفهوم واهمية جودة التدقيق الخارجي والعوامل المؤثرة عليه.3- بيان دور جودة التدقيق الخارجي في زيادة فاعلية عملية الفحص الضريبي وأختتم البحث …

Desire For Experiential Travel, Avoidance Of Rituality And Social Esteem: An Empirical Study Of Consumer Response To Tourism Innovation, Winnie Wing Yin Chan, Chester K.M. To, Alice Wai Ching Chu

Faculty of Design & Environment (THEi)

This study investigates tourist consumption responses toward tourism innovation. To measure tourist responses, this study posits three key consumption drivers, namely social esteem, desire for experiential travel, and avoidance against rituality of tourism settings (a subscale of need for uniqueness) and models consumers’ affective response within the context of tourism innovation. It involves 295 respondents in an empirical survey. The findings affirm the three drivers toward tourist consumption behavior. Avoidance of rituality reflects tourist preference toward tourism product and service innovation. Desire for experiential travel and the pursuit of social esteem signify tourism management and marketing innovation. Social esteem, need …

Broadband And Mobile Internet Services In Nonmetropolitan Nebraska, Rebecca Vogt, Cheryl Burkhart-Kriesel, Randolph Cantrell, Bradley Lubben, L. J. Mcelravy

Rural Futures Institute: Publications

A recent Pew Research Center survey revealed that home broadband adoption has plateaued in the United States. In addition, there has been an increase in adults who use a smartphone to access the Internet but do not have traditional broadband service in their home. Given these national trends, how do rural Nebraskans access the Internet? Are they accessing the Internet from their cell phones? Are they subscribing to high-speed Internet services at home? How satisfied are they with their Internet services? How important do they feel Internet access is for various items? This paper provides a detailed analysis of these …

Reflective Ethical Decision: A Model For Ethics In Accounting Education, Sandria S. Stephenson

Faculty Articles

This conceptual paper describes a Reflective Ethical Decision Model (REDM), which uses the underpinnings of philosophical humanism in collaboration with self-directed learning to help students determine and design their own personal model construct of ethical values. This model analyzes the necessary ingredients for applying ethics in accounting and business education and offers a hands-on pedagogical approach to the ethics curriculum. It is an illustration students can use to reflect on personal orientations toward ethical behavior and lifelong values. The rationale for proffering such an approach is the notion that the operational orientations that guide human behavior are not fully developed …

Promoting And Supporting Effective Organizational Governance, Sridhar Ramamoorti, Alan N. Siegfried

Accounting Faculty Publications

Internal audit’s role in organizational governance has become increasingly important in the wake of the recent global financial crisis and the continuing spate of governance failures in both financial and public sectors throughout the world. Informed observers and commentators have asked initially, “Where were the external auditors?” then “Where was the audit committee?” and finally, “Where was internal audit in all this?” This report draws on survey responses from internal auditors in 166 countries to take stock of the current role of internal audit in the governance process and learn how internal audit can better position itself to contribute to …

The Utilization Of Political Skill As Leverage In Sport Management Research, Pamela L. Perrewé, Gerald R. Ferris

Journal of Applied Sport Management

A major advancement in the political skill program of research was the development of a systematically developed and validated scale to measure political skill (i.e., referred to as the Political Skill Inventory), which reflected its four underlying dimensions of social astuteness, interpersonal influence, networking ability, and apparent sincerity. Also contributing to this expanded program of research was the publication of a comprehensive theoretical statement explaining the process dynamics and operation of the construct (Ferris et al., 2007), and also an applied book on political skill (Ferris, Davidson, & Perrewé, 2005), which discussed the implications for practice of this construct, and …

Thriving In The Political Sport Arena: Lmx As A Mediator Of The Political Skill– Career Success Relationship, Marshall Magnusen, Jun Woo Kim

Journal of Applied Sport Management

Organizational politics, be it in sport organizations or other business contexts, is an unavoidable aspect of work and life. Further, some individuals are better than others at navigating the political arena and advancing their careers. It is therefore important to understand what characteristics those individuals possess and how exactly those characteristics lead to desirable career outcomes. This study progresses the organizational behavioral sciences forward by examining the mediation effects of leader-member exchange (LMX) in the relationships between intern political skill and four career-related outcomes (career satisfaction, perceived external marketability, life satisfaction, and perceived effectiveness). A total of 201 sport management …

What Are They Saying About Your Head Coach? The Relationship Among Political Skill, Reputation, And Effectiveness, Minjung Kim, Janelle E. Wells, Amy Chan Hyung Kim

Journal of Applied Sport Management

Influential leaders in competitive sport fields effectively use political skill to enhance their reputation, gain followers, and obtain support from organizations. In this study, a structural model was tested to determine the mediating role of leader reputation in the relationship between leader political skill and leader effectiveness. A total of 248 NCAA Division I assistant coaches were recruited for participation in a survey on their head coaches’ political skill, reputation, and perceived team-unit and leader-unit effectiveness. The results supported an indirect effect of head coaches’ reputation on their political skill and effectiveness, rather than a direct effect of political skill …

Politics And Pigskins: Leader Political Support And Doug Williams’S Termination From Grambling State University, B. Parker Ellen Iii

Journal of Applied Sport Management

Management research long has benefitted from the examination of sport teams and organizations to inform its theories. Similarly, sport management research can benefit from the investigation of business organization research concepts. In the present study, a narrative case study approach is taken to review Doug Williams’s second tenure as Grambling State University’s head football coach. Archival data (i.e., media reports, university communications, and court documents) indicated that Grambling University was an environment ripe for political behavior. Further, the data reveal that Williams’s social capital and political will led to his demonstration of political support for his players, and that this …

Sport Management Internship Quality And The Development Of Political Skill: A Conceptual Model, Simon A. Brandon-Lai, Cole G. Armstrong, Kyle S. Bunds

Journal of Applied Sport Management

Internships are a key component of sport organizations and the sport management curriculum. Due to the vastness of internships both in academia and the sport profession, it is imperative to understand the effectiveness of internships for both the organization and the intern. While previous research has focused on quality control, the agency’s perspective of internships, the student’s perspective, and how to link the theory to practice, scholars have yet to examine the effects of sport management internships on the development of essential professional skills and/or attributes. Given the political nature of obtaining and keeping a job in the sport business, …

The Athlete-Student Dilemma: Exploring The Experiences Of Specially Admitted Student–Athletes At A Division Iii University, Sean Patrick Hendricks, Ane Turner Johnson

Journal of Applied Sport Management

In higher education, it is the responsibility of institutional leaders to ensure the success of all students (Tinto, 1993), even those who failed to meet general admission requirements. This case study explored the challenges associated with enrolling student–athletes at a Division III institution with less than desirable admission standards (Stake, 1995). This study examined 199 specially admitted student–athletes that enrolled at Rowan University between 2007 and 2011 and found that a lack of support and proper programming has placed this population in a disadvantageous position. This coupled with student engagement that was found to further isolate student–athletes from the rest …

Examination Of Women’S Sports Fans’ Attitudes And Consumption Intentions, Ceyda Mumcu, Nancy Lough, John C. Barnes

Journal of Applied Sport Management

To date, few studies have focused on understanding fans of women’s sport, which is especially true with regard to consumption intentions. This study was undertaken to 1) examine fans’ attitudes toward women’s sports, including both cognitive and affective evaluations as related to consumption intentions; 2) identify salient product attributes of women’s sports related to fans’ consumption intentions; and 3) examine group differences on attitudes. Multiple regression analysis and multivariate analysis of variance were conducted to address the research questions. Results of the study revealed that both cognitive and affective aspects of attitude were predictive of women’s sport fans’ consumption intentions. …

College Choice…Holistic Development…Career Success…College Choice: Introducing The “Lifetime Human Capital Cycle” For Intercollegiate Athletes, Landon T. Huffman, Kristina M. Navarro, Coyte G. Cooper

Journal of Applied Sport Management

The purpose of this article was to examine the college-choice factors of intercollegiate football athletes who were offered an athletic grant-in-aid to attend a NCAA Division I FBS university in the southeastern United States (n = 74). A modified version of the Student–athlete College-Choice Profile (SACCP) was used to collect data regarding the most influential college-choice factors. The questionnaire concluded with an open-ended question asking players to identify the three most-influential factors related to their college choice. A mixed-methods approach utilized descriptive statistics complemented by qualitative analysis techniques including process coding, pattern coding, and analytic memoing to identify the most …

Social Media And Outbound Ticket Sales: Examining Social Media Strategies Among Top-Performing Salespeople, Clint Warren

Journal of Applied Sport Management

This paper examines current implementation of social media strategies by ticket salespeople. A sample of 126 ticket sales professionals across professional, collegiate, and minor league sport responded to a survey measuring social media usage rates across a variety of platforms, social media use throughout the sales process, and sales performance. Results indicate that overall ticket salespeople are not incorporating social media into their regular sales initiatives. However, top-performing sales professionals do tend to use social media more regularly than baseline ticket sales representatives when approaching and discovering the needs of their customers. Given the rise of social media as a …

Complex Adaptive Behavior: Pragmatic Idealism, Mustafa Canan, Andres Sousa-Poza

Engineering Management & Systems Engineering Faculty Publications

The introduction of new concepts is a driver of organizational evolution and transformation. A newly introduced concept can introduce new meaning that is disparate to existing understanding. A new concept may also be interpreted in multiple ways, thereby introducing several disparate meanings. The disparity is resolved through adaptation. The disparity introduces complex adaptive behavior to the organization, requiring suitable changes to its management and design. The development of corresponding doctrine for new concepts, and training for the organization's constituents become indispensable. In so doing, constituents can be involved in the adaptation process through direct participation, and thereby include the cognitive …

Neurophysiology And Design Science., Christopher J. Davis

USF St. Petersburg Campus Faculty Publications

No abstract provided.

Conflict About Conflict: Antecedents, Consequences, And Moderators Of Conflict Asymmetry In Teams, Ayse Karaca

Wayne State University Dissertations

ABSTRACT

CONFLICT ABOUT CONFLICT: ANTECEDENTS, CONSEQUENCES, AND MODERATORS OF CONFLICT ASYMMETRY IN TEAMS

by

AYSE KARACA

December 2016

Advisor: Dr. Amanuel G. Tekleab

Major: Business Administration

Degree: Doctor of Philosophy

The main objectives of this dissertation were to examine the antecedents and consequences of conflict asymmetry from a multilevel perspective and to explore the impact of a contextual factor, team emotional intelligence, on the conflict asymmetry-outcome relationship. In addition, this study also sought to discover if the asymmetry measure used has an impact on the relationships tested and if the effects of conflict asymmetry can be generalizable to other team …

Qualified Mortgages & Government Reverse Redlining: How The Cfpb's Qualified Mortgage Regulations Will Handicap The Availability Of Credit To Minority Borrowers, Patrick T. O'Keefe

Fordham Journal of Corporate & Financial Law

Imprudent underwriting and mortgage origination in the years leading up to the Global Financial Crisis of 2007 and 2008 was determined to be one of its predominant causes. As a result, partly in an effort to protect consumers and ensure that lending institutions did not relapse into poor mortgage origination practices, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act. This Note examines the qualified mortgage rule promulgated by the Consumer Financial Protection Bureau pursuant to the Dodd-Frank Act. This rule is intended to ensure that borrowers receive loans that are not unfair, deceptive, or abusive, and to …

The Impact Of International Financial Reporting Standards (Ifrs): Evidence From Canada, Theresa Diponio Hilliard, Presha Neidermeyer

Faculty & Staff Scholarship

The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandated by IFRS 1 and disaggregation of the equity components to observe and measure the impact of IFRS as it pertains to discretionary management implementation choices, material reclassifications, …

Economic Considerations Of Aggressively Treating The Influenza Virus In Equines, Charlotte R. Hansen

Theses and Dissertations--Agricultural Economics

The equine influenza virus is a significant cause of respiratory disease in horses. Even though horses generally recover from this virus, sometimes horses with equine influenza develop secondary bacterial infections which can cause severe pneumonia, thereby increasing recovery times. Owners and managers are faced with the decision of whether to delay preventative treatment in hopes of the horse avoids contracting a secondary bacterial infection (“wait and see”) or aggressively treat the horse with an antibiotic in hopes of avoiding a serious infection (“treat now”). From a decision making standpoint, the economic considerations include explicit treatment costs as well as nonmonetary …

911,What's My Emergency? Emotional Labor, Work-Related Rumination, And Strain Outcomes In Emergency Medical Dispatchers, Jessica Lee Deselms

All Graduate Theses, Dissertations, and Other Capstone Projects

The work of Emergency Medical Dispatchers (EMDs) is filled with a variety of stressors, and one of those being emotional labor. Despite research on emotional labor, few studies have quantitatively examined this construct within EMDs. Compared to the plethora of emotional labor literature that focuses on the display of positive emotions, EMDs are required to suppress or neutralize any negative reactions they may experience. Hence, this study was concerned with the further examination of emotional labor, physical health outcomes, burnout, and job satisfaction in a unique population. Additionally, the construct of work-related rumination is in its infancy. It can be …

Information Asymmetry And Adverse Wealth Effects Of Crowdfunding, Abolhasson Jalilvand, Fathali Firoozi, Donald Lien

School of Business: Faculty Publications and Other Works

The Jumpstart Our Business Startups (JOBS) Act of 2012 in the U.S. expanded the capital markets so that entrepreneurs can appeal directly to non-traditional small crowd investors for investment funds. The final rules and forms of the JOBS Act became effective in May 16, 2016. Existing literature is thus relatively small but contains ample praises for expected positive consequences of the new crowdfunding laws for the capital markets and for the crowd in general but has only limited analysis on the prospect of adverse wealth effects of crowdfunding for the crowd investors. A limited number of existing studies have highlighted …

Resistance To Gender Stereotyping In Advertising Institutions, Linda Tuncay Zayer, Catherine Coleman, Ozlem Hesapci

School of Business: Faculty Publications and Other Works

This paper uses institutional theory to examine how advertising professionals resist the use of gender stereotypical messages in advertising. Through in-depth interviews, we examine how advertising executives across the U.S., UK, and Turkey conceptualize gendered messages and the strategies used to resist these practices within their institutions.

Evolution Of Entrepreneurial Judgment With Venture-Specific Experience, Ugur Uygur, Sung Min Kim

School of Business: Faculty Publications and Other Works

This study advances research on entrepreneurial cognition by investigating how entrepreneurial judgment evolves during new venture creation. We conceptualize entrepreneurial judgment as a cognitive process in the minds of entrepreneurs that operates on the causal map – i.e., a knowledge structure concerning what factors they believe will help the chances of profitability under uncertainty. At the time of initial epiphany, entrepreneurs construct a cognitive causal map which guides resource allocation decisions. Over time, venture-specific experience accumulates and entrepreneurial judgment evolves in response to their observations. Using a dataset of 524 nascent entrepreneurs, we find that entrepreneurs with more venturespecific experiences …

Recent Evidence On Investors’ Behavior In The Tehran Stock Exchange: Preliminary Evidence And Future Insights, Abolhasson Jalilvand, Mojtaba Rostami Noroozabad

School of Business: Faculty Publications and Other Works

In this study, provided preliminary evidence on a comprehensive program of study focusing on investors’ behavior in the Tehran Stock Exchange (TSE) in 2014. Using a survey-based methodology, 561 investors from the TSE representing individual investors, mutual fund experts, funding institutions experts, institutional investors, and stock brokers have been randomly selected to respond to a set of behavioral and economic questions recommended by the previous research in the field of behavioral finance. Factor loading from the collected data reveal that both behavioral and economic variables appear to influence investors’ decisions in the TSE. In the further to be shared new …

Betwixt And Between: Regulating The Shared Economy, Abbey Stemler

Fordham Urban Law Journal

No abstract provided.

Atm Services : Transforming The Customer Value Proposition, Colm Mckiernan

Theses

Managing risk has always been to the fore, in the CIT (Cash-in-Transit) industry. An accelerated rate of change and increasing market risks, now face the sector. ATM (automated teller machine) servicing is an important market segment for CIT firms. Despite turbulence in the banking industry since the recent financial crisis, the ATM market has remained resilient. The desire for new levels of bank branch automation has been driving technology development in the ATM industry.

The author undertook qualitative research to determine how the customer value proposition for ATM services could evolve. ATMs are an important component of the overall cash …

Perceptions Of Leader Emotional Intelligence And Subordinate Turnover Intentions In Substance Abuse Treatment Centers, Suzanne L. Jafferian

Walden Dissertations and Doctoral Studies

Substance abuse is a persistent social problem contributing to family disruption; domestic abuse; school failure; and financial costs relating to criminal prosecution, incarceration, treatment, and lost productivity and wages. Substance abuse is amenable to treatment, including psychotherapy. A client-therapist relationship is broken if the therapist leaves the organization; therefore, employee retention is especially important in treatment centers. Employee retention has been studied, but how it is affected by supervisees' perceptions of their managers' emotional intelligence has been a neglected area. The purpose of this nonexperimental, correlational study was to determine the relationship between employee turnover intention and perceived emotional intelligence …

Effects Of Management Cultural Integration On Merger And Acquisition Failures, Horacio Shettlewood

Walden Dissertations and Doctoral Studies

Fifty percent of mergers and acquisitions (M&A) in the United States fail, often resulting in a loss of stakeholder value. A questionnaire study design was used to explore managers' strategies for cultural integration during an M&A. Data were gathered from 94 managers and business leaders in M&A organizations in Texas. Managers' cultural integration strategies, communication, and leadership during M&As were investigated using transformational leadership as the conceptual framework. The study data were gathered from an online questionnaire, formatted into matrices using computer software, and then coded to identify themes. Themes that emerged from the study were that managers used effective …

Strategies For Implementing A Successful Enterprise Resource Planning System, Wanda A. Swanier

Walden Dissertations and Doctoral Studies

The U.S. Department of Defense executives consider enterprise resource planning systems as a critical technology because of increasingly global operations and audit compliance pressures, which may affect organizational performance and overall success. The estimated cost to implement enterprise resources systems to avoid failure and meet budget cost across the Department of Defense services and agencies has ranged from $530 million to $2.4 billion. Guided by the general systems theory, the purpose of this single-case study was to explore enterprise resource planning strategies developed and implemented by United States Marine Corps military leaders. Data collection consisted of a review of organizational …