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We investigate the role of collective affective commitment in mediating the relationship between skill, motivation, and empowerment enhancing human resource practices and aggregate voluntary turnover in a multi-source, longitudinal study. Findings from 1748 employees and 20 top HR managers in 93...
Persistent link: https://www.econbiz.de/10014047858
This study investigates how audit firm quality indicators relate to audit quality at the engagement-level. Specifically, eight input and two output audit firm quality measures are constructed and related to a broad range of engagement-level input and output audit quality measures. We find that...
Persistent link: https://www.econbiz.de/10013100462
Using audit firm size measured by audit firm revenues, the number of offices, and professional headcounts, we find that audit firm size measured as continuous variable is positively associated with engagement-level audit quality proxied by discretionary accruals and modified opinions, and is...
Persistent link: https://www.econbiz.de/10013074040
We examine the relation between low quality internal controls and audit fee premiums. Using a novel dataset of audit hours and audit fees we find, consistent with the audit risk model, that auditors increase their effort (hours) due to low internal control quality. We find that auditors also...
Persistent link: https://www.econbiz.de/10012838290
This is a study of the secondhand effects of student alcohol use experienced by residents of neighborhoods near college campuses. We examined the relationship of a college's level of binge drinking and the number of alcohol outlets in the immediate area, to lowered quality of neighborhood life...
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The dramatic growth of the call center industry is a world-wide phenomenon, fueled by advances in information technologies and the precipitous decline in the costs of voice and data transmission over the last two decades. As part of this global industry, call centres in India have experienced...
Persistent link: https://www.econbiz.de/10009439958