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Posits that traditional text‐book‐oriented auditing education isnot enough to provide students with the necessary background to becomean internal auditor. Proposes that by…
Posits that traditional text‐book‐oriented auditing education is not enough to provide students with the necessary background to become an internal auditor. Proposes that by forming a partnership, in order to enhance internal auditing education, educators and internal auditing professionals can improve a student′s learning. Investigates how this can be done. Suggests that an auditing course provided by the Institute of Internal Auditors (IIA) and the University of Central Florida (UCF) could be the answer.
Examines the requirements of future internal auditors within the business community. Proposes that it is in the interests of all within that community to prepare individuals as well as possible in the principles and practice of internal auditing. Concludes that these principles, if well‐maintained, lead to a well‐run organization and can be beneficial to careers in internal and external auditing.
This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that…
This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that the demand for, and interest in, CGE continues to increase. More universities are planning to provide CGE education and many CGE topics are considered important for integration into the curriculum, although the degree of importance varies between academicians and practitioners. The two prevailing methods of CGE education integration are offering a stand-alone course in CGE or infusion of CGE topics into accounting courses. Results pertaining to the importance, delivery, and topical content of CGE education may be useful to universities that are, or are considering, integrating CGE into their curricula or redesigning their CGE courses. The CGE educational issues addressed in this study should help business schools design curricula to prepare students for the challenges awaiting them in the area of CGE.
This paper aims to develop a better understanding of business students' perceptions of the relative importance of corporate governance best practices within the context of…
This paper aims to develop a better understanding of business students' perceptions of the relative importance of corporate governance best practices within the context of major area of study and compare student rankings of corporate governance best practices to those of working professionals.
Using a previously published survey, data were collected from business students at two Midwestern US universities and analyzed using factor analysis.
This research demonstrated that students rank strategic human resource management as the most important corporate governance practice, matching the perceptions of professionals. Accounting majors report significantly greater understanding of corporate governance, the importance of corporate governance to business and the role of understanding corporate governance in their careers as compared to management majors.
This study is limited by the inclusion of business students at only two US universities. Further studies should be conducted to better understand the similarities and differences between students and professionals and accounting and management majors in their perceptions of corporate governance best practices.
Managers can use these findings to enhance the training recent college graduates receive on corporate governance topics. Business schools can use these findings to evaluate ways to embed corporate governance throughout the curriculum.
This research highlights gaps in current business school curriculum coverage of corporate governance best practices. It compares and contrasts students' and professionals' perceptions of best practices and offers suggestions for managers and educators.
The purpose of this paper is to glean leadership lessons of megaproject managers through the life stories of four purposefully selected managers from two contemporary and…
The purpose of this paper is to glean leadership lessons of megaproject managers through the life stories of four purposefully selected managers from two contemporary and two landmark megaprojects.
A narrative inquiry approach applying thematic analysis is used to capture lessons learnt from these stories with a focus on leading megaprojects. Narrative analysis has been used in organization studies and this paper is an attempt to use it in project management research.
Common strategies used by all four megaproject managers to be successful include: selecting the right people and building their capability; building trust with stakeholders; dealing with institutional power and politics effectively; and having the courage to innovate. There were also some differences in the approaches used by these managers due the times in which these projects were implemented.
The use of narrative inquiry is new to project management literature. As the life stories were not presented in the same way it was difficult to analyze them in the same manner, and further data had to be collected. This could have been avoided if it were feasible to collect narratives directly from the megaproject managers. This is being planned in future research emerging from this paper.
This study helps megaproject managers to exhibit leadership attributes that would be required to execute such large complex projects that have wide implications for the society, economy and the environment.
Megaprojects are often considered major displacements that cause social and geophysical issues that affect the environment. Lessons learnt from these stories could be useful to avoid such issues. The stories analyzed showed the human side of the megaproject managers toward people related, health and societal issues.
Narrative inquiry is new to project management literature. In the past, project management literature has focused on extracting lessons learnt from historical and classical projects, but lessons from life stories of project managers have not been used for the same purpose.
Although recent years have shown increasing popularity of e-commerce worldwide, there is still a lack of studies comprehensively exploring trust issue in e-commerce. Based…
Although recent years have shown increasing popularity of e-commerce worldwide, there is still a lack of studies comprehensively exploring trust issue in e-commerce. Based on trust transfer theory and signaling theory, the purpose of this paper is to present an integrated research model to test the relationships between trust dimensions and e-loyalty, interactions among trust dimensions, as well as antecedents of different trust dimensions.
Data were collected through a web-based survey in Chinese markets and structural equation modeling with partial least squares was used to analyze the data.
The results identified that three trust dimensions all have significant impacts on e-loyalty, and relationships existed in different trust dimensions. Moreover, information quality and security protection are important factors determining institutional trust while store reputation is the most salient factor determining interpersonal trust.
This research contributes to the body of knowledge on trust by exploring the nature of trust with a multidimensional scale. Another theoretical contribution is the provision of a comprehensive understanding of the trust antecedents in e-commerce. Furthermore, this research benefits the companies doing e-businesses by allowing them to better understand how to improve consumers’ trust in the online environment and thus to retain and attract more loyal customers and succeed in online businesses.
The purpose of this study is to conduct a comparative analysis of the economic determinants of the compensation for chief executive officers (CEOs) between the pre- and…
The purpose of this study is to conduct a comparative analysis of the economic determinants of the compensation for chief executive officers (CEOs) between the pre- and post-financial crisis periods. To conduct the comparative analysis, the authors consider five years before and five years after the financial crisis of 2008. The authors use the data from the US financial service institutions and run separate regressions for the pre- and post-crisis periods to check if there is any significant difference in the economic determinants of executive compensation before and after the financial crisis. The authors find that total compensation and its incentive components decreased significantly in the post-crisis period. In the pre-crisis period, total compensation was determined by stock performance, accounting profit, growth, and leverage, whereas in the post-crisis period stock returns and leverage are the major factors influencing total compensation. The authors also find that firms’ leverage negatively influences the sensitivity of the pay for performance, but the influence of leverage on pay for performance is weaker in the post-crisis period. Our research is significant in the context of the US economy, the regulatory reforms of financial institutions, and the perspectives of the executive compensations. This is the first study that compares the relationship between compensation and firm performance over the pre- and post-crisis periods. It is an explicit attempt to develop a theoretical understanding of the compensation/performance relationship for the financial industry, which is blamed for the financial crisis and is affected by the Dodd–Frank regulation after the crisis.