Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Mobilizing against Inequality: Unions, Immigrant Workers, and the Crisis of Capitalism, edited by Lee H.Adler, MaiteTapia and LowellTurner. Cornell U…
2015
CREDIBILIDAD EN LATINOAMÉRICA DEL INFORME DE RESPONSABILIDAD SOCIAL CORPORATIVA
2014
Para dar mayor credibilidad a la información publicada en los informes de responsabilidad social corporativa se asigna a estos de un proceso de aseguramiento por parte de un experto externo. Esta investigación se basa en 1.021 observaciones de 12 países de Latinoamérica durante los años 2006-2010. A la vista de los resultados, podemos concluir que Latinoamérica es una región donde cada vez hay un mayor compromiso con la sostenibilidad. Además, los resultados señalan que la decisión de otorgar mayor credibilidad a las políticas sostenibles por medio del aseguramiento depende del tamaño de la empresa, del sector al que pertenece y del país donde se encuentre. Para dar mais credibilidade às in…
Determinants and consequences of auditor dyad formation at the top level of audit teams
2021
Abstract This study investigates the determinants and consequences of forming dyads at the top level of audit teams, i.e., dyads between concurring and lead auditor. We apply the sociological theory of homophily, i.e., the implicit preference for similar others, to hierarchically structured auditor dyads. Our regression analyses reveal that sharing the same gender and the same ethnicity, measured by dialect, increases the likelihood of dyad formation beyond what one would expect based on the characteristics of the pool of available auditors. Further, we observe that forming auditor dyads sharing the same age is avoided, suggesting that the need to establish a legitimate hierarchical relatio…
Who makes partner in Big 4 audit firms? – Evidence from Germany
2021
Abstract This study investigates who makes partner in Big 4 audit firms. Building on prior qualitative research, we conduct the first large scale study using archival data to examine the incremental importance of different individual auditor characteristics for making partner. For our analyses, we collect information on German auditors from a business-oriented social network site. We conduct a longitudinal analysis for a cohort of Big 4 senior managers and directors to identify determinants of making partner. We find that economic capital, social capital, and institutionalized cultural capital matter for making partner. Further, we find that female and foreign auditors are less likely to be…
Interlingual translation of the International Financial Reporting Standards as institutional work
2017
The International Financial Reporting Standards (IFRS) have been widely adopted well beyond English-speaking jurisdictions. Using the Finnish translation of the IFRS as a primary object of investigation, this article analyses the way in which the standards are translated into another language. Drawing on interviews with translators and translation review committee members and on an analysis of archival materials, it provides an empirically grounded understanding of practical problems of linguistic equivalence, and the institutional work required to maintain the IFRS as a global, translingual institution. Accordingly, the article highlights the constructed and negotiated nature of the lingui…
CEGUERA AL PATROCINADOR: APLICACIÓN A CARTELES DE EVENTOS DEPORTIVOS
2018
Advertising posters in sports sponsorship are versatile marketing tools with significant media impact and high visibility. However, the academic literature on the impact of advertising posters in this field is scarce. The purpose of this research is to measure the spontaneous recall of and attention toward business brands sponsoring sports events while assessing their location and congruence level. The sample was segmented according to gender. The experiment involved 12 stimuli related to three sporting disciplines corroborating the issue of media blindness with respect to advertising posters. Consistent with the placement theory, we found that the position of the sponsoring brand affecte…
Análise de divulgação de risco no Relatório Anual de Governança corporativa utilizando fuzzy-set qualitative comparative analysis
2016
ABSTRACT This paper explores the necessary and sufficient conditions of good Corporate Governance practices for high risk disclosure by firms in their Corporate Governance Annual Report. Additionally, we explore whether those recipes have changed during the financial crisis. With a sample of 271 Spanish listed companies, we applied fuzzy-set qualitative comparative analysis to a database of financial and non-financial data. We report that Board of Directors independence, size, level of activity and gender diversity, CEO duality, Audit Committee independence, being audited by the Big Four auditing firms and the presence of institutional investors are associated with high risk disclosure. The…
EMPRESA FAMILIAR, EQUIPOS DIRECTIVOS, DIVERSIDAD Y AMBIDIESTRÍA EN LAS PYMES
2015
RESUMEN El objetivo de este trabajo es analizar el papel del carácter familiar en la ambidiestría de las pequeñas y medianas empresas (PyMEs). Proponemos que las capacidades asociadas al carácter familiar de la empresa y a las características demográficas de sus élites directivas, específicamente su diversidad, afectan a los procesos de toma de decisiones. Dichas características facilitan la percepción de los cambios en el entorno y la respuesta ante ellos con alternativas que, implicando conflictos o tensiones, permiten aprovechar dichos cambios y, además, promueven la habilidad de reconfigurar los recursos para conseguirlo. En una muestra de 132 PyMEs demostramos que la ambidiestría se ve…
Como gerentes de nível médio contribuem para o processo de formação de estratégia: conexão entre processos estratégicos e práticas estratégicas
2010
The role of middle management is essential when managing integrative and emergent strategy formation processes. We stand out the importance of its role connecting micro and macro organizational level offering a very important contribution when examining the strategy-as-practice perspective and integrative strategy formation process. The main goal of this research is to analyse the relationship between the integrative strategy formation process and the roles of middle management under the strategy-as-practice perspective. To check it out we adopted a qualitative methodology droving a case analysis in a Spanish University. Data was collected by means of personal interviews with members of dif…
The development of extra-judicial systems of collective conflict resolution in Southern Europe: Understanding the Spanish system
2013
There has been an increasing tendency to promote systems of extra-judicial intervention in resolving collective conflicts in Southern European countries. However, it seems that it has been difficult for these initiatives to displace traditional judicial avenues of settlement. We consider various efforts to promote extra-judicial settlement, and identify the greater success enjoyed by the Spanish system of settlement in providing an alternative to labour courts. Explanatory factors include its distinctive design features, social partner unity and deficiencies in the judicial system. Spanish experience suggests a need to reassess assumptions about the obstacles to extra-judicial collective c…