Showing 1 - 10 of 179
This study reports the results of an experiment that investigates the effects of financial-report timing, EPS proximity to analyst forecast, and external auditor argument consistency on audit committee members' support for a proposed audit adjustment. We use source credibility theory to predict...
Persistent link: https://www.econbiz.de/10009459086
This study examines differences in audit committee member judgments before the Sarbanes-Oxley Act ("pre-SOX") versus after the act was passed ("post- SOX") as well as audit committee member perceptions of the effects of SOX. Based on experimental materials administered to 372 public company...
Persistent link: https://www.econbiz.de/10009459087
The overall objective of this dissertation is to contribute to knowledge and theory about the influence of information technology (IT) on organizations and their members. This dissertation is composed of three related studies, each examining different aspects of the relationship between IT and...
Persistent link: https://www.econbiz.de/10009463400
Purpose: This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of … materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports … stakeholders in the market for audit services about the issue of "materiality" as this concept is applied in auditing. The …
Persistent link: https://www.econbiz.de/10009481592
The paper reports preliminary findings from research into Australia's design infrastructure. Design infrastructure comprises the systems, institutions and expertise that enables design activity to be undertaken. Design activity is an essential aspect of the innovation and knowledge processes...
Persistent link: https://www.econbiz.de/10009434925
making strategies widely discussed in the literature. Our results reveal that strategy approaches for making profits based on … capabilities and market orientation approaches seem to fair much better. For scholars involved in the teaching of strategy, this …
Persistent link: https://www.econbiz.de/10009434952
?lens? is needed that can act as a guiding process for strategy creation and tactical fulfilment. In order to engage and …
Persistent link: https://www.econbiz.de/10009434953
This chapter builds on Kabanoff and Brown (2008) who found evidence of underlying knowledge structures in managers' patterns of strategic cognition. Walsh (1995: 281) defined knowledge structures as 'a mental template that individuals impose on an informational environment to give it form and...
Persistent link: https://www.econbiz.de/10009437722
operation. Internationalization is considered as a growth strategy in its own right whose successful implementation requires …
Persistent link: https://www.econbiz.de/10009437808
There is a well-established line of thinking on strategy and structure in the MNE, beginning with John Stopford … continue to be occasional studies of strategy and structure in the MNE (e.g. Wolf and Egelhoff, 2001), but for the most part …, and studies of the evolution of the MNE. This paper argues that we need to revisit issues of strategy and structure in …
Persistent link: https://www.econbiz.de/10009437818