Search results

1 – 10 of over 1000
Article
Publication date: 21 November 2017

Hooi Ying Ng, Per Christen Tronnes and Leon Wong

Auditing is seasonal, with the majority of U.S. public companies having a December fiscal year-end. This results in an audit “busy season” and “off-season” with a…

Abstract

Auditing is seasonal, with the majority of U.S. public companies having a December fiscal year-end. This results in an audit “busy season” and “off-season” with a non-trivial seasonal impact on the pricing of audit services. We apply an economic framework that explains how audit seasonality affects both the magnitude and the price elasticity of audit demand and audit supply. We find that the audit busy season is associated with an audit fee premium of approximately 10% based on a meta-analysis of 97 analyses from 18 audit fee studies of U.S public companies. A meta-regression of the contextual differences in research design between studies reveals that examining only Big N attenuates the busy season effect size but does not eliminate it, and that the busy season effect size may be larger post-SOX.

Details

Journal of Accounting Literature, vol. 40 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 1 March 1997

Tom Lee

Proposes to evidence the colonization of the accounting knowledge production process by a relatively few élite institutions in the USA. By examining the doctoral origins…

1234

Abstract

Proposes to evidence the colonization of the accounting knowledge production process by a relatively few élite institutions in the USA. By examining the doctoral origins of the editorial board members of six major accounting research journals between 1963 and 1994, demonstrates the extent of the colonization and its potential to bring closure to the knowledge production process. As such, the results are consistent with previous studies by Lee (1995) and Williams and Rodgers (1995), and improve our understanding of the history of the professionalization of accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 10 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 30 January 2004

Thomas Grigalunas, Simona Trandafrr, Meifeng Luo, James Opaluch and Suk-Jae Kwon

This paper analyzes two external costs often associated with port development, cost to fisheries from marine dredge disposal and damages from air pollution, using…

Abstract

This paper analyzes two external costs often associated with port development, cost to fisheries from marine dredge disposal and damages from air pollution, using estimates of development and operation for a proposed (but since cancelled) container port as a case study. For dredge disposal, a bio-economic model was used to assess short- and long-term and indirect (joodweb) damages to fisheries from marine disposal of clean sediments. In the case of air pollution, estimates of annual activity levels and emission coefficients are used to estimate incremental annual emissions of three key pollutants (NOx, HC and CO) for trucks, trains, yard vehicles, and vessels. These estimates allow for phasing in of strict new air pollution regulations. For both external costs, sensitivity analyses are used to reflect uncertainty. Estimates of shadow values in year 2002 dollars amount from $0.094 per cubic yard to $0.169 per cubic yard of clean dredged material for the selected disposal site and from $0.0584 per mile (jor current control standards) to $ 0. 0023 per mile (after phasing in of new regulations) for air pollution from heavy trucks.

Details

Journal of International Logistics and Trade, vol. 1 no. 2
Type: Research Article
ISSN: 1738-2122

Keywords

Content available
Article
Publication date: 23 January 2009

56

Abstract

Details

Microelectronics International, vol. 26 no. 1
Type: Research Article
ISSN: 1356-5362

Article
Publication date: 1 January 2015

Masaki Kudo, Yong Jae Ko, Matthew Walker and Daniel P Connaughton

The purpose of this study was to examine stock price abnormal returns following title sponsorship announcement and event date of NASCAR, the PGA Tour, and the LPGA Tour…

Abstract

The purpose of this study was to examine stock price abnormal returns following title sponsorship announcement and event date of NASCAR, the PGA Tour, and the LPGA Tour. For this purpose, the authors used event study analysis where the analysis measures the impact that a specific event has on stock prices by comparing actual stock returns to estimated returns (Spais & Filis, 2008). An event study analysis demonstrated that title sponsors for the LPGA Tour and NASCAR garnered significant stock price increases on both the announcement date and the event date. The moderator tests suggested that high image congruence and high-technology related sponsorships assumed a key role in stock price increases.

Details

International Journal of Sports Marketing and Sponsorship, vol. 16 no. 2
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 30 June 2011

Hwa-Joong Kim, Sang-Won Seo, Minyoung Park and Jae Joon Han

This paper presents a case study on the problem of loading air containers in air express carriers motivated from DHL and Air Hong Kong. The problem is to determine the…

Abstract

This paper presents a case study on the problem of loading air containers in air express carriers motivated from DHL and Air Hong Kong. The problem is to determine the containers to be loaded and the locations of the loaded containers in an aircraft while maintaining stability of the aircraft. The objective of the problem is to maximize the revenue obtained from delivering containers. We present an integer programming model to represent and optimally solve the problem. Computational experiments done on a number of randomly generated test instances show that the integer program can be a viable tool for generating loading plans in the companies since optimal or near-optimal solutions for the test instances are obtained within a reasonable amount of computation time.

Details

Journal of International Logistics and Trade, vol. 9 no. 1
Type: Research Article
ISSN: 1738-2122

Keywords

Article
Publication date: 28 February 2019

Jae-Ahm Park, Jun-Mo Sung, Jae-Man Son, Kyunga Na and Suk-Kyu Kim

The purpose of this paper is to examine the relationships among an individual athlete’s brand equity, overall spectator satisfaction at sporting events and behavioral intentions.

1687

Abstract

Purpose

The purpose of this paper is to examine the relationships among an individual athlete’s brand equity, overall spectator satisfaction at sporting events and behavioral intentions.

Design/methodology/approach

The convenience sampling method was used when approaching potential participants among spectators of the LG Whisen Rhythmic All Stars 2013, a sporting event in which celebrated sports players perform choreographed dance routines. A total of 350 surveys were completed in Go-Yang, South Korea. Of the surveys collected, 20 were discarded due to excessive missing values, resulting in 330 usable surveys.

Findings

Using structural equation modeling, this study found that the brand equity of an individual athlete positively and directly affects the overall sporting event satisfaction and behavioral intentions, including re-purchase and word-of-mouth intentions among event attendees, which are factors that are mediated indirectly by satisfaction.

Originality/value

This study shows that the brand equity of an individual athlete can increase the spectator satisfaction levels in a similar manner to the brand equity of a sports team or product.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 31 no. 2
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 26 June 2009

Ji Wu, Qian Hao and Michelle Y.M. Yao

The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS…

5751

Abstract

Purpose

The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS) areas, developing valid criteria for the assessment of quality in related journals is necessary.

Design/methodology/approach

Existing rankings are usually based on a survey among faculty members, while ignoring the chairs' critical role in tenure evaluation. This paper uses department chairs' responses to a survey asking to assess relative journal quality, and hence provides quantitative standards to measure research productivity. The rankings are primarily obtained by the familiarity‐rank position index method. Different sets of rankings for the decision‐makers in universities, with various requirements for research are provide.

Findings

It is found that the rankings in accounting and finance areas are consistent with the prior research, but the rankings in the IS have changed significantly. This difference to the rapid growth in the field of IS is attributed. The robustness check also corroborates the ranking lists.

Originality/value

In addition, this paper reports not only a comprehensive ranking list including most journals in accounting, finance, and IS areas, but also separate rankings in each field.

Details

International Journal of Accounting & Information Management, vol. 17 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Expert briefing
Publication date: 18 November 2021

Neither is from their party’s mainstream, and has never been elected as a lawmaker. The conservative, Yoon Seok-youl, is a former prosecutor general. The liberal, Lee Jae

Details

DOI: 10.1108/OXAN-DB265544

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 7 December 2018

Nam Kwang Kyu

The purpose of this paper is to present the North Korea policy pursued by the Moon Jae-in administration and discuss the possibility of a weakened alliance between South…

1120

Abstract

Purpose

The purpose of this paper is to present the North Korea policy pursued by the Moon Jae-in administration and discuss the possibility of a weakened alliance between South Korea and the USA.

Design/methodology/approach

This paper compares the North Korean policies and the ROK–US alliance under the Moon administration, analyzing the recent inter-Korean and North Korea–US summits, with a focus on the issues of denuclearization and establishing a peace regime.

Findings

This paper reveals that the approach taken by the Moon administration regarding North Korea is similar to that of North Korea and China, and that the ROK–US alliance is likely to weaken should there be any change concerning the North Korean nuclear issue.

Originality/value

Denuclearization takes place in accordance with the agreement between North Korea and the USA, there is a high likelihood of the ROK–US alliance weakening.

Details

Asian Education and Development Studies, vol. 8 no. 1
Type: Research Article
ISSN: 2046-3162

Keywords

1 – 10 of over 1000