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Articles 1 - 4 of 4
Full-Text Articles in Accounting
The Governance Of Director Compensation, Lily Fang, Sterling Huang
The Governance Of Director Compensation, Lily Fang, Sterling Huang
Research Collection School Of Accountancy
The average total compensation of directors in U.S.-listed companies was $342,030 in 2020, 5.06 times the median household income. Directors set their own pay, giving rise to potential self-dealing. We argue and document that in the presence of self-dealing, external mechanisms such as legal standards act as effective means of governance. Following a landmark Delaware court ruling that subjected director pay to a more stringent legal standard, Delaware-incorporated firms reduced director compensation relative to non-Delaware firms and experienced positive and non-transient stock price reactions. Our results indicate that proper governance of director compensation enhances firm value.
Examining The Career Path Of Certified Public Accountants In Audit And Tax Services: Perceptions Of Accounting Graduates' Competencies, Steven Mulhollen
Examining The Career Path Of Certified Public Accountants In Audit And Tax Services: Perceptions Of Accounting Graduates' Competencies, Steven Mulhollen
Dissertations
Accounting professionals claim there is a deficiency of individuals with the appropriate competencies to enter the accounting workforce (Pasewark, 2021; Richardson, 2020; Sandifer, 2018; Thomson, 2017). Also, recent trends indicate a need to increase the number of qualified accounting professionals who can pass the Certified Public Accounting Exam (CPA Exam) and enter the public accounting workforce (American Institute of Certified Public Accountants [AICPA], 2021a; Dawkins, 2023). This quantitative, causal-comparative study expands existing studies by analyzing the impact of CPA's chosen career path of audit or tax on their perception of the required and attained accounting competencies. This study contributes to …
Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean
Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean
Jurnal Administrasi Bisnis Terapan
This study aims to determine and analyze the influence of talent management and servant leadership on ASN performance both partially and collectively. The research method used is descriptive and verification. The research was conducted at 95 ASNs at the BPK RI Head Office. Sampling was carried out using simple random sampling technique. The data analysis technique used is multiple regression analysis. The findings of this study are that partially or jointly talent management and servant leadership affect ASN performance. Furthermore, a determinant value is obtained worth 0.956, this gives the meaning that talent management and servant leadership are able to …
The Gig Economy And Labour Resource Practices: A Case Study Of Africa Uncensored Limited, John Allan Namu
The Gig Economy And Labour Resource Practices: A Case Study Of Africa Uncensored Limited, John Allan Namu
Theses & Dissertations
The following capstone paper discusses an emergent issue in labour relations within the media sector; contract or “gig” work. It draws on a context of nearly a decade of falling profits and failing business models within the news media sector, juxtaposed against the rising dominance of revenue models that are derivative of digital media businesses. The objectives of the capstone were to determine sustainable remuneration models that can be explored by Africa Uncensored Limited(AUC) staff in gig work and build a framework for engagement with individuals doing gig work. Employing a case- study approach, the researcher facilitated an understanding of …