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Now showing items 11-20 of 97
Accounting quality and international accounting convergence
(2007-12)
Scope and Method of Study: This study empirically examined the functional relationship between financial reporting quality and accounting convergence. The first phase of the examination involved identifying and measuring ...
Empirical investigation of the relevance and predictive ability of the SAS 99 fraud risk factors
(2004-12)
Scope and Methodology: This study empirically examined the fraud risk factors adopted by the Accounting Standards Board in SAS No. 99 and developed a fraud prediction model that is useful in discriminating between fraud ...
Strategic competition and sequential horizontal mergers
(2008-05)
Findings and Conclusions: Temporally separated merger decisions within an industry may not necessarily be independent events. The literature on merger waves and casual observation attests to this fact. Fundamental economic ...
Dual-systems perspective on turnover types and destination choices
(2015-07)
This dissertation adopts a dual-systems perspective to investigate how impulsivity and self-control relate to turnover types and destination choices. The personality traits of impulsivity and self-control are directly ...
Consideration of prior experience in auditor industry specialization
(2015-07)
While industry expertise has been identified as a method of differentiation among audit firms to signal their skills and capabilities within particular industries, it is not known whether the length of time that an auditor ...
Dash of grit, a smidgen of stressor management and a pinch of regulatory tendencies to be engaged?
(2016-08)
This paper involved a path analysis of a new measure of grit to understand work engagement. Recent studies have found significant correlations between both constructs; however an explanation of "how" grit plays a role in ...
Corporate governance and hedge fund activism
(2015-12)
Over the past two decades, hedge fund activism has emerged as a new mechanism of corporate governance that brings about operational, financial and governance reforms to a corporation. Many prominent business executives and ...
Brand-based community: The role of identification in developing a sense of community among brand users
(2005-05)
Scope and Method of Study: Previous research on brand community (i.e. McAlexander, Schouten, and Koenig 2002; Muniz and O'Guinn 2001) has established a rich qualitative foundation for understanding brand-based communities. ...