The social interaction preferences of tax professionals working in U.S. accounting firms are analyzed and compared with other public accounting firm personnel. Social skill preferences are analyzed using the FIRO-B methodology which has been widely validated and applied to accounting...

There are many analyses of the economic effects that regulations, in general, and Sarbanes-Oxley Act, in particular, have had on American business. This analysis looks at the effect that the Sarbanes-Oxley Act has had on the American banking industry. The return on assets and return on equity...

This paper reports the findings for an investigation concerning capacity planning analysis for toll-plaza operations. The study develops a cost minimizing capacity planning model that minimizes expected costs which include both operating and user costs. A reliability constraint is appended to...

Formal mentoring programmes have developed in public accounting firms in order to gain career development and organizational advantages and, although there is substantial literature concerning problems with formal mentoring programmes, there are few studies which actually have compared the...

Research on organisational socialisation typically assumes that the ewcomer′s adjustment to the organisation is directly affected by the earlier professional socialisation process at the university. An important area of research has focused on the relationship between the structure of...

This paper presents an alternative approach to the usual method of computing expected values of cash flows in capital budgeting situations. The approach is based on the more realistic notion that the cash flows, the probabilities assigned to the cash flows, or both are not always exactly known....

Purpose – This paper seeks to examine the effects of mentoring and organizational justice on auditors' relationships with their non‐mentor supervisors. While having a mentor should cause higher quality protégé auditors and their non‐mentor supervisor relationships, organizational justice...