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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
companies such as Boeing analyze the current structural trends in the industry and attempt to develop a robust strategy to …
Persistent link: https://www.econbiz.de/10009429315
the flexibility required to succeed in dynamicenvironments. Strategy formation in this thesis deals with the concepts ….Chapter 3 provides insight to organisational order, which emerges from the interplay between‘strategy formation’ as a deliberate … strategies. Theprocess of strategy formation provides opportunity for self-reflection by the decision-makers(the I), the team …
Persistent link: https://www.econbiz.de/10009429586
Network strategy in the New Zealand wine industry: how firms in an industry understand and use their business … value their relationships in strategy, that is, how they contribute to strategy formation process and realisation outcomes … strategy, and another according to strategies and how relationships are used in their realisation. A model of relationship …
Persistent link: https://www.econbiz.de/10009431018
The management of managers is an important contemporary concern, but the literature on the issue is not well integrated. This paper reviews key sources on the topic across organizational economics, human resource development and strategic human resource management. It presents a novel...
Persistent link: https://www.econbiz.de/10009431043
the alignment among the strategy, performance, and customer to bring value to any organization. A case study … identification of improvement projects that contribute to organizational strategy, implementation of strategies and provide feedback …. The demonstration of the SSS framework in a Case study justifies the need for a combined methodology that aligns strategy …
Persistent link: https://www.econbiz.de/10009431070
chain and their relationship to competitive advantage, strategy, performance and overall economic competitiveness. The … topics were developed in accordance with the model proposed in Logistics, Strategy and Structure: A Conceptual Framework …, strategy and performance.With regard to logistics costs, the research sought to determine the most significant costs, as …
Persistent link: https://www.econbiz.de/10009431288