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Book part
Publication date: 8 August 2014

Brian Daugherty, Denise Dickins and M. G. Fennema

Offshoring is the process of using unaffiliated foreign companies or affiliated offshore entities (AOEs) to manufacture goods or perform services. The Big 4 public accounting…

Abstract

Offshoring is the process of using unaffiliated foreign companies or affiliated offshore entities (AOEs) to manufacture goods or perform services. The Big 4 public accounting firms offshore tax services (Houlder, 2007) and, more recently, have started to offshore audit tasks of their U.S.-based clients to AOEs located in India (Daugherty & Dickins, 2009). While the benefits of offshoring might be substantial, there are also costs associated with moving domestic work to foreign locations. One of these costs may be greater damage awards in lawsuits involving an audit failure where audit tasks were performed overseas as opposed to the United States. This study investigates that possibility by experimentally examining the effect of offshoring audit tasks requiring different levels of judgment on the amount of damages awarded by potential jurors as a result of an audit failure. The results show potential jurors awarded greater damages against the auditor when audit tasks were performed offshore than when they were performed in the United States. There was no effect of the level of judgment of the audit task on damages awarded. Since this study examines offshoring to only one location, India, results may not be generalizable to other offshore locations.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78190-838-9

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Organizational Culture and Its Impact on Continuous Improvement in Manufacturing
Type: Book
ISBN: 978-1-80262-404-5

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Organizational Culture and Its Impact on Continuous Improvement in Manufacturing
Type: Book
ISBN: 978-1-80262-404-5

Book part
Publication date: 23 October 2009

Steven J. Shapiro and A.E. Rodriguez

In Chapter 10 in this volume, Comandé (2009) has proposed that American courts adapt “scheduling” for use by juries in awarding nonpecuniary damages in personal injury and…

Abstract

In Chapter 10 in this volume, Comandé (2009) has proposed that American courts adapt “scheduling” for use by juries in awarding nonpecuniary damages in personal injury and wrongful death cases. Comandé suggests that American courts can develop schedules for awarding damages for nonpecuniary losses on the basis of the severity of the injury and the age of the injured party, based on data on prior awards by particular courts in specific jurisdictions. Comandé's proposal is shaped by the experiences of European jurisdictions that have developed scheduling for awarding nonpecuniary damages.

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Personal Injury and Wrongful Death Damages Calculations: Transatlantic Dialogue
Type: Book
ISBN: 978-1-84855-302-6

Book part
Publication date: 19 December 2016

Diane L. Barlow and Ann E. Prentice

This chapter presents a brief history of the James Partridge Award from its founding in 1997 to the present day.

Abstract

Purpose

This chapter presents a brief history of the James Partridge Award from its founding in 1997 to the present day.

Methodology/approach

The history of the James Partridge Award is told as a narrative account. Both authors were personally involved in the founding and early development of the award.

Findings

The James Partridge Award has celebrated the accomplishments of African American information professionals since the first award was presented in 1998. The award is an important part of the Conference on Inclusion and Diversity in Library and Information Science.

Details

Celebrating the James Partridge Award: Essays Toward the Development of a More Diverse, Inclusive, and Equitable Field of Library and Information Science
Type: Book
ISBN: 978-1-78635-933-9

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Book part
Publication date: 6 October 2014

Erin L. Cadwalader, Joan M. Herbers and Alice B. Popejoy

Multiple factors contribute to the attrition of women from STEM (science, technology, engineering, and mathematics). A lack of recognition for scholarly contributions is one piece…

Abstract

Purpose

Multiple factors contribute to the attrition of women from STEM (science, technology, engineering, and mathematics). A lack of recognition for scholarly contributions is one piece of the puzzle. Awards are crucial not only for recognizing achievement but also for making individuals feel that their contributions are valued. Additionally, awards for research are important for promotion to various levels within the academic hierarchy, including tenure and promotion. With a grant from the National Science Foundation (NSF), the Association for Women in Science (AWIS) has been examining the ways in which women are recognized for their achievements by professional disciplinary societies.

Approach

Working with the leadership of scientific societies, we developed best practices to increase gender parity and the transparency of awards processes. These recommendations included using gender-neutral language for solicitations and letters of recommendation, increasing the nomination and selection pools, clearly defining and discussing the types of achievements being sought and evaluated, including women on nomination and selection committees (particularly as committee chairs), and educating the committees about implicit bias.

Results

AWIS partnered with 18 different societies and has seen an increase in the transparency of awards processes leading to more equitable recognition since the project’s inception in 2010.

Implications

Professional societies play critical roles in scientists’ professional development, and their awards programs make powerful statements about values. When awards show a gender gap, the implication is that men and women are valued differently by the society. Thus, leaders of disciplinary societies should work to ensure that their recognition processes do not disadvantage women.

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Gender Transformation in the Academy
Type: Book
ISBN: 978-1-78441-070-4

Keywords

Book part
Publication date: 19 July 2016

J. Ryan Lamare

This chapter analyzes the extent to which more experienced employers, arbitrators, and attorneys fare better in securities industry arbitration. Although studies into experience…

Abstract

Purpose

This chapter analyzes the extent to which more experienced employers, arbitrators, and attorneys fare better in securities industry arbitration. Although studies into experience have identified a so-called repeat-player effect on outcomes, I argue that more nuanced considerations of experience are required.

Methodology/approach

I empirically analyze all employment arbitration awards from the securities system’s inception through 2008. I separate experience into two categories (between- and within-group effects) and run hybrid random- and fixed-effects regressions modeling increasing employer, attorney, and arbitrator experience on arbitration outcomes.

Findings

I find that between-group experience affects awards but that within-group experience is nonsignificant, except in civil rights cases. This implies that so-called repeat players gain an advantage over inexperienced players due to their entity-specific characteristics, not necessarily by learning to use the system to their advantage. I conclude that, although the securities arbitration system suffers from power imbalances, there is little evidence of systemic exploitation by firms.

Originality/value

Prior studies into employment arbitration are limited both by their definitions of experience and by their methodological approaches. I overcome these issues by employing a novel methodological approach to measure between- and within-entity experience, which adds a more multifaceted and nuanced framework to the literature than the common repeat-player versus single-player dichotomy.

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Managing and Resolving Workplace Conflict
Type: Book
ISBN: 978-1-78635-060-2

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Organizational Culture and Its Impact on Continuous Improvement in Manufacturing
Type: Book
ISBN: 978-1-80262-404-5

Abstract

Details

Organizational Culture and Its Impact on Continuous Improvement in Manufacturing
Type: Book
ISBN: 978-1-80262-404-5

Abstract

Details

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

1 – 10 of over 8000