0000000000718164
AUTHOR
Michael Willoughby
The effects of the provision of consulting services on audit reporting quality
The growing complexity of the global business environment is leading innovative firms to demand further external counselling to better handle rapid change and increasing uncertainty. Likewise, the implementation of new information systems is usually carried out with the help of external advisors. This paper examines whether the provision of consulting services undermines audit reporting quality by testing for an association between advisory services and audit reporting. A cross-sectional logistic regression is estimated to test the relationship between consulting fees and the audit outcome. The evidence suggests that there is no statistically significant association between non-audit fees a…
Internal employability as a strategy for key employee retention
Las economías alrededor del mundo, en especial en países delsur de Europa, están sufriendo los paralizantes efectos de la extremadamentecompleja crisis económica y financiera. Este estudio examina el impactode ciertas políticas de recursos humanos enfocadas a incrementarla empleabilidad interna como un medio para retener a los empleados valiososy para promover la flexibilidad laboral dentro de la empresa, asícomo para incrementar las actitudes positivas hacia la ciudadanía organizacional.Se proponen la satisfacción y el compromiso como variables queintermedian la relación entre la empleabilidad interna percibida y la intenciónde abandonar la empresa y sobre el desarrollo de comportamientode…