The purpose of this research is to determine whether the type of tax services provided by a public accounting firm to its audit client and the consequence severity of an…
The purpose of this research is to determine whether the type of tax services provided by a public accounting firm to its audit client and the consequence severity of an audit failure impact jurors' assessment of audit quality and auditor liability.
The authors administer a court case to 168 jurors manipulating three levels of tax services provided to an audit client (none, tax preparation, and aggressive tax planning services); two levels of consequence severity of the alleged audit failure, observing the impact on jurors' assessment of audit quality, auditor responsibility for audit failure; and damages awarded the plaintiff.
Consistent with recent US regulations, jurors perceive the quality of the audit to be lower when auditors provide aggressive tax planning services, but not for tax preparation services. Damages are greater when auditors provide aggressive tax planning services across both levels of consequence severity.
The results indicate that the type of tax services provided may impact jurors' views of audit quality and damage assessments against auditors. The questionnaire uses previously validated measures, but the results may not be generalizable to jurors in all jurisdictions.
Though empirical evidence is mixed at best about the impact of auditors providing non-audit services on auditor independence in fact, auditor independence in appearance, and thus audit quality, such impacts may affect the way jurors perceive the situation.
The study directly tests the implications for auditor liability of new restrictions on tax services and more accurately measures the impact of consequence severity, using actual jurors.
On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined to replace the XT and AT models that are the mainstay of the firm's current personal computer offerings. The numerous changes in hardware and software, while representing improvements on previous IBM technology, will require users purchasing additional computers to make difficult choices as to which of the two IBM architectures to adopt.
We introduce the construct of loving one's job as an overlooked, but potentially informative, construct for organizational research. Following both empirical findings and…
We introduce the construct of loving one's job as an overlooked, but potentially informative, construct for organizational research. Following both empirical findings and theoretical developments in other domains we suggest that love of the job comprises a passion for the work itself, commitment to the employing organization, and high-quality intimate relationships with coworkers. We also suggest that love of the job is a taxonic rather than a dimensional construct – one either loves their job or does not. In addition, we propose that loving your job is on the whole beneficial to individual well-being. Within this broad context, however, we suggest that loving one's job may buffer the effect of some stressors while at the same time increase vulnerability to others. These suggestions provide some initial direction for research focused on the love of one's job.
The purpose of this paper is to review the existing literature on mass murder and amok, and the relationship of these phenomena to murder-suicide as well as to determine…
The purpose of this paper is to review the existing literature on mass murder and amok, and the relationship of these phenomena to murder-suicide as well as to determine future research directions.
Research literature on mass murder, amok, and murder-suicide was reviewed in the context of recent developments in the understanding of suicide, aggressive behavior, and psychiatric diagnostics.
Amok, typically viewed as a culture-bound disorder, occurs throughout the world and is best characterized as mass murder, similar to school shootings. Additionally, the phenomenon of mass murder may be best understood as a form of murder-suicide, related to the phenomenon of suicide-by-cop.
This paper provides a review of the literature on murder-suicide, mass murder, and amok spanning over 110 years in the context of modern psychological research, new insights into the possible motivations of those who “run amok” and commit mass murder and provides future research directions for this important phenomenon.
In the spring of 1982, I published an article in Reference Services Review on marketing libraries and information services. The article covered available literature on…
In the spring of 1982, I published an article in Reference Services Review on marketing libraries and information services. The article covered available literature on that topic from 1970 through part of 1981, the time period immediately following Kotler and Levy's significant and frequently cited article in the January 1969 issue of the Journal of Marketing, which was first to suggest the idea of marketing nonprofit organizations. The article published here is intended to update the earlier work in RSR and will cover the literature of marketing public, academic, special, and school libraries from 1982 to the present.
This chapter describes how researchers and developers may improve the design of technical innovations for crisis communicators by testing how user-friendly the innovation…
This chapter describes how researchers and developers may improve the design of technical innovations for crisis communicators by testing how user-friendly the innovation is for its intended end users. In the RESCUE project, a tool for social media information gathering was developed. During this process, tool usability was thoroughly tested. Good usability allows the user to complete tasks and achieve goals with effectiveness, efficiency and satisfaction. The purpose of the usability testing was to strive for a tool that is easy to use during demanding circumstances and contributes to a high level of situation awareness (SA) among users. SA is about being aware of what is happening around you – during, for example, emergency assignments – and what this means for your on-going work tasks. The main focus of this chapter is to describe how usability testing was applied throughout the tool development process, from the pre-production planning phase to the final phase. As a part of this, the tool features are described.