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Article
Publication date: 1 January 2006

Patricia M. Myers and Douglas E. Ziegenfuss

This study of audit committee effectiveness, performed in the period immediately preceding the Enron collapse, seeks to determine whether audit committees were beginning

4298

Abstract

Purpose

This study of audit committee effectiveness, performed in the period immediately preceding the Enron collapse, seeks to determine whether audit committees were beginning to accept more responsibility for corporate governance before such behavior became mandatory.

Design/methodology/approach

The period studied was approximately two years prior to the Sarbanes‐Oxley Act of 2002 and roughly one year after the Blue Ribbon Committee published its recommendations on audit committee effectiveness. The efforts of 296 audit committees to improve their effectiveness as reported by Chief Audit Executives (CAEs) to the Global Audit Information Network (GAIN) database maintained by the Institute of Internal Auditors (IIA) were investigated.

Findings

It was found that audit committees' responsiveness to each of eight effectiveness steps was surprisingly high. For instance, almost all (w99.6 percent) audit committees meet with CAEs. It is recommended that audit committees focus more on big picture/strategic concerns in their discussions with CAEs.

Research limitations/implications

The study's chief limitation is that only companies with internal audit functions were studied and thus the results cannot be generalized to companies without internal audit functions.

Originality/value

This study was the first to utilize the GAIN database and provides specifics about 15 different topics that CAEs might bring to audit committees for discussion. Topics of communication more often focused on specifics such as “significant audit findings” (95.9 percent) and less often dealt with big picture/strategic concerns such as “overall corporate control environment” (68.9 percent).

Details

Corporate Governance: The international journal of business in society, vol. 6 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Article
Publication date: 1 March 1997

Patricia M. Myers and Audrey A. Gramling

Describes a study conducted to obtain empirical evidence with respect to the nature of the perceived benefits of the Certified Internal Auditor (CIA) designation as they…

1261

Abstract

Describes a study conducted to obtain empirical evidence with respect to the nature of the perceived benefits of the Certified Internal Auditor (CIA) designation as they relate to career advantages and perceived competences. A survey comprising 24 questions was mailed to the director of internal audit, the chief financial officer, and a member of the board of directors at each of 200 sample firms. Reveals that CIA designation is perceived to be indicative of a significant level of competence and to provide career advantages in internal audit positions, but generally not important in line management’s acceptance of internal auditors’ recommendations; nor in providing career advantages in non‐internal audit positions.

Details

Managerial Auditing Journal, vol. 12 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Content available
Article
Publication date: 27 February 2007

364

Abstract

Details

Corporate Governance: The international journal of business in society, vol. 7 no. 1
Type: Research Article
ISSN: 1472-0701

Content available
Article
Publication date: 1 January 2006

398

Abstract

Details

Corporate Governance: The international journal of business in society, vol. 6 no. 1
Type: Research Article
ISSN: 1472-0701

Article
Publication date: 17 August 2021

Pedro Marques-Quinteiro, Sjir Uitdewilligen, Patricia Costa and Ana Margarida Passos

This paper aims to test if team reflexivity is a countermeasure to the detrimental effect of team virtuality on team performance improvement, in decision-making teams.

Abstract

Purpose

This paper aims to test if team reflexivity is a countermeasure to the detrimental effect of team virtuality on team performance improvement, in decision-making teams.

Design/methodology/approach

Study 1 regarded 210 individuals (N = 44 teams) executing five decision-making tasks. Study 2 regarded 60 individuals (N = 20 teams) executing four decision-making tasks. Study 1 was longitudinal, with no experimental manipulation. Study 2 had an experimental longitudinal design comprising two between-team manipulations: medium of communication and team reflexivity; the outcome was team performance improvement.

Findings

Study 1’s results show that team reflexivity positively moderates the effect of virtuality on team performance improvement over time. Study 2’s results shows that a reflexivity manipulation benefits face-to-face teams more so than virtual teams, probably because team reflexivity is more effective when media richness is high.

Originality/value

The implications of reflexivity’s lack of effect in low virtuality (Study 1) and high virtuality (Study 2) teams are discussed. This study contributes to the team learning and virtual teams’ literatures by expanding current knowledge on how team reflexivity can facilitate team learning under face-to-face versus virtual communication conditions.

Details

The Learning Organization, vol. 29 no. 1
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 10 July 2017

Joana Tomazelli, Patricia Liebesny Broilo, Lélis Balestrin Espartel and Kenny Basso

The purpose of this study is to investigate older shopper behavior in a retail environment. The study focused on how the environment elements of supermarket stores…

2339

Abstract

Purpose

The purpose of this study is to investigate older shopper behavior in a retail environment. The study focused on how the environment elements of supermarket stores influence older customers to interact with other customers when they shop for groceries.

Design/methodology/approach

Various qualitative research techniques were undertaken, including interviews with retail architecture experts, store employees, a psychologist and a gerontologist; in addition, five interviews followed by three focus groups were conducted with older shoppers in Brazil.

Findings

Customer-to-customer interactions that are related to the environment elements of supermarkets tend to influence the shopping experience of the older shoppers, which has an impact on satisfaction. Although some customers may value social contact, some interactions can involve discomfort and embarrassment.

Research limitations/implications

The study sheds light on the understanding of the influence of the environment elements of supermarket stores on customer-to-customer interactions, and it proposes such interactions to be a relevant strategy that is used by older customers to maximize their satisfaction, although such strategies can also lead to dissatisfaction.

Practical implications

The findings provide insights regarding the specific needs of older customers in a supermarket context, associated with the design and ambient elements of the store environment, which can be valuable for retailers and policy-makers.

Originality/value

Considering the limited understanding of older shoppers and their experiences, this study provides a thorough understanding of how the retail environment can influence customer-to-customer interactions that involve older shoppers. Moreover, the study captures how interactions, which are influenced by the retail environment, can result in dissatisfaction; however, such interactions can also be used by older customers to modify their satisfaction with the shopping experience.

Details

Journal of Services Marketing, vol. 31 no. 4/5
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 1 January 2002

Neil Brewer, Patricia Mitchell and Nathan Weber

This study examined the relationship among biological sex, gender role, organizational status, and conflict management behavior of males and females in three similar…

5721

Abstract

This study examined the relationship among biological sex, gender role, organizational status, and conflict management behavior of males and females in three similar organizations. Individuals (N = 118) from upper and lower status organizational positions completed the Rahim Organizational Conflict Inventory‐II, in the context of two recalled organizational conflicts (Rahim, 1983a), and the Bern Sex Role Inventory (Bern, 1974). After controlling for biological sex, when compared with other gender roles masculine individuals were highest on the dominating conflict style, whereas feminine individuals were highest on the avoiding style, and androgynous individuals on the integrating style. Further, upper organizational status individuals were higher on the integrating style, while lower status individuals reported greater use of avoiding and obliging styles.

Details

International Journal of Conflict Management, vol. 13 no. 1
Type: Research Article
ISSN: 1044-4068

Article
Publication date: 10 April 2017

Kathleen Simione, Rowena Ortiz-Walters, Julia M. Fullick-Jagiela and Patricia S. Kelly

Team-based assignments must be constructed to contribute to the effective development of teamwork skills, an important learning objective for most schools of business. The…

Abstract

Purpose

Team-based assignments must be constructed to contribute to the effective development of teamwork skills, an important learning objective for most schools of business. The purpose of this paper is to understand how students view the usefulness of team assignments in order to inform more effective pedagogical techniques related to team-based assignments and the development of student teamwork competencies.

Design/methodology/approach

Data were collected from Likert-scale online surveys administered to students upon completion of the first-year team-based introductory business course. Survey items were developed to assess the team-related activities and components in the course and students’ perceived usefulness of team-based assignments. Results from exploratory factor analyses are presented.

Findings

Data analyses indicated that survey items contributed to students’ perceived usefulness of team-based assignments. Across three studies, the authors developed a new measure to evaluate effectiveness of team-based assignments.

Practical implications

For those educators who utilize team-based assignments in their courses, this study provides a much needed measure to assess the effectiveness of assignments intended to develop students’ teamwork competencies. The findings also serve to provide evidence of assurance of learning, and evidence of how students are developing in the area of interpersonal skills and abilities to manage interactions that most schools of business and universities deem as essential learning outcomes as a result of Association to Advance Collegiate Schools of Business requirements.

Originality/value

Evidence from online surveys of 755 students in a pilot study and two additional studies conducted longitudinally over a two-year period support a new measure to assess the usefulness of specific team assignments.

Details

Journal of Applied Research in Higher Education, vol. 9 no. 2
Type: Research Article
ISSN: 2050-7003

Keywords

Book part
Publication date: 22 November 2017

Gaëtane Jean-Marie and Tickles

Many Black women continue to negotiate their way within higher education institutions, which are influenced by social class, race, and gender biases. Several scholars…

Abstract

Many Black women continue to negotiate their way within higher education institutions, which are influenced by social class, race, and gender biases. Several scholars contend that Black women’s objectification as the “other” and “outsider within” (Collins, 2000; Fitzgerald, 2014; Jean-Marie, 2014) is still apparent in today’s institutions yet many persist to ascend to top leadership positions (Bates, 2007; Epps, 2008; Evans, 2007; Hamilton, 2004; Jean-Marie, 2006, 2008). In particular, the inroads made by Black women administrators in both predominantly white colleges (PWIs) as well as historically black colleges and universities (HBCUs) depict a rich and enduring history of providing leadership to effect social change in the African American community (i.e., uplift the race) and at large (Bates, 2007; Dede & Poats, 2008; Evans, 2007; Hine, 1994; Miller & Vaughn, 1997). There is a growing body of literature exploring Black women’s leadership in higher education, and most research have focused on their experiences in predominantly white institutions (Bower & Wolverton, 2009; Dixon, 2005; Harris, Wright, & Msengi, 2011; Jordan, 1994; Rusher, 1996; Turner, 2008). A review of the literature points to the paucity of research on their experiences and issues of race and gender continue to have an effect on the advancement of Black women in the academy. In this chapter, we examine factors that create hindrance to the transformation of the composition, structure, and power of leadership paradigm with a particular focus on Black women administrators and those at the presidency at HBCUs. From a review of the literature, our synthesis is based on major themes and subthemes that emerged and guide our analysis in this chapter. The chapter concludes with recommendations for identifying and developing Black women leaders to diversify the leadership pipeline at HBCUs and other institutions for the future.

Details

Black Colleges Across the Diaspora: Global Perspectives on Race and Stratification in Postsecondary Education
Type: Book
ISBN: 978-1-78635-522-5

Keywords

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