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The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top…
The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top management on financial reporting matters. Whistleblowers are eligible to receive a financial reward under Dodd-Frank if they “voluntarily” provide “original” information and meet other criteria. Interpretation 102-4 of the American Institute of Certified Public Accountants Code establishes reporting obligations for external auditors to meet the requirements of Dodd-Frank. The purpose of this paper is to critically evaluate the standards to better understand the whistleblowing process. A review of the literature identifies areas of concern in deciding whether to blow the whistle. The paper contributes to the literature by integrating thoughts, ideas, and issues raised by prior researchers and considerations specific to the whistleblowing process. The analysis results in the proposal of specific unanswered questions about the process that can guide future researchers.
This field study aims to investigate the interactive relationships of millennial employee’s gender, supervisor’s gender and country culture on the conflict-management…
This field study aims to investigate the interactive relationships of millennial employee’s gender, supervisor’s gender and country culture on the conflict-management strategies (CMS) in ten countries (USA, China, Turkey, Germany, Bangladesh, Portugal, Pakistan, Italy, Thailand and Hong Kong).
This exploratory study extends past research by examining the interactive effects of gender × supervisor’s gender × country on the CMS within a single generation of workers, millennials. The Rahim Organizational Conflict Inventory–II, Form A was used to assess the use of the five CMS (integrating, obliging, dominating, avoiding and compromising). Data analysis found CMS used in the workplace are associated with the interaction of worker and supervisor genders and the national context of their work.
Data analysis (N = 2,801) was performed using the multivariate analysis of covariance with work experience as a covariate. The analysis provided support for the three-way interaction. This interaction suggests how one uses the CMS depends on self-gender, supervisor’s gender and the country where the parties live. Also, the covariate – work experience – was significantly associated with CMS.
One of the limitations of this study is that the authors collected data from a collegiate sample of employed management students in ten countries. There are significant implications for leading global teams and training programs for mid-level millennials.
There are various conflict situations where one conflict strategy may be more appropriate than others. Organizations may have to change their policies for recruiting employees who are more effective in conflict management.
Conflict management is not only important for managers but it is also important for all human beings. Individuals handle conflict every day and it would be really good if they could handle it effectively and improve their gains.
To the best of the authors’ knowledge, no study has tested a three-way interaction of variables on CMS. This study has a wealth of information on CMS for global managers.
Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at…
Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.
Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role…
Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of accounting and auditing in the public sector. For example, researchers examine issues such as (1) the use of accounting information by elected officials, (2) the demand for auditing, and (3) the determination of bond ratings. This review of the public sector accounting literature describes some of the theoretical foundations utilized in public sector accounting research and reviews a sample of selected empirical studies.
The purpose of this paper is to evaluate the influence of managers' leadership styles (transformational, transactional and laissez‐faire) on both the level and the nature…
The purpose of this paper is to evaluate the influence of managers' leadership styles (transformational, transactional and laissez‐faire) on both the level and the nature of workplace conflicts (cognitive and relational in nature).
Data are collected from hospital employees in Canada. A total of 1,031 completed questionnaires are received, representing a response rate of 46 percent. The hypothesis is tested using confirmatory factor analyses and multiple regressions.
The results indicate that the two conflict dimensions do not derive completely from the same mechanisms, since only two out of the eight leadership dimensions evaluated influence both cognitive and relational conflicts. On the one hand, inspirational motivation has a negative impact on cognitive conflicts while intellectual stimulation and passive management by exception seem to foster it. On the other hand, inspirational motivation and individualized consideration negatively influence relational conflicts whereas management by exception‐active and management by exception‐passive impact it positively.
The sample comprises a single organization and the data are collected at one point in time. Also, the model's variables are assessed by the same source (employees).
The results of this research highlight the importance of a supervisor's ability to introduce a common vision and demonstrate individualized consideration to reduce workplace conflict during periods of organizational change.
Although researchers stress that conflict management represents an important role for leaders, very few empirical studies have examined how leadership influences workplace conflicts.
The potential for a ‘narrative turn’ in victimology carries with it all kinds of possibilities and problems in adding nuanced understandings smoothed out and sometimes…
The potential for a ‘narrative turn’ in victimology carries with it all kinds of possibilities and problems in adding nuanced understandings smoothed out and sometimes erased from the vision of victimhood provided by criminal victimisation data. In this chapter, we explore the methodological and theoretical questions posed by such a narrative turn by presenting the case of June: a mother bereaved by gun violence that unfolded in Manchester two decades ago. Excavated using in-depth biographical interviewing, June told the story of the loss of her son, the role of faith in dealing with the aftermath of violence and eventually, how this story became a source for change for the community in which it was read and heard. June's story provided an impetus for establishing a grassroots antiviolence organisation and continued to be the driver for that same group long after the issue it was formed to address had become less problematic. As a story it served different purposes for the individual concerned, for the group they were a part of and for the wider community in which the group emerged. However, this particular story also raises questions for victimology in its understanding of the role of voice in policy and concerning the nature of evidence for both policy and the discipline itself. This chapter considers what lessons narrative victimology might learn from narrative criminology, the overlaps that the stories of victims and offenders might share and what the implications these might have for understanding what it means to be harmed.