Search results for "Counting"
showing 10 items of 2108 documents
Imagen de marca y análisis lexicográfico: una aplicación a centros comerciales
2015
[EN] The concept of image in its different aspects is very important in today s society as well as in the business management field. Some authors reports that most of the studies that measure image do not take into account neither previous theoretical and conceptual models nor other possible empirical evidence alternatives. Given this need, a research regarding the concept of brand image applied to shopping malls was conducted based on the conceptual model of the consumer cognitive response in order to empirically explore and contrast it. For this reason, a survey was applied to 420 consumers in five shopping malls in Bogotá, achieving a database of 3.749 cases. The results show attribute-s…
The relevance of corporate social responsibility for a sustainable human resource management: An analysis of organizational attractiveness as a deter…
2012
Corporate Social Responsibility (CSR) has become a central issue of business management in recent years. This study aims to add to the literature by pointing out the relevance of CSR for a Sustainable Human Resource Management (HRM). In particular this research investigates job seekers’ perceptions of CSR. The paper focuses on the importance of CSR with in the process of selecting potential employers by analyzing the impact of four different CSR-dimensions upon organizational attractiveness. To address this issue, a policy-capturing study was conducted. Generally the paper provides evidence that each aspect of CSR has a specific effect on organizational attraction. Referring to Sustainable …
Independence, Expertise and Experience of Audit Committees: Some Aspects of Indian Corporate Sector
2013
The current study is based on the review of literature to analyses how independence, expertise and experience of audit committees can influence the quality of financial reporting. After studying a vast and diverse range of literature pertaining to the audit committees and governance issues, an effort has been made through this study to demonstrate several aspects of independence of audit committee, for example, informativeness, CEO’s power, frequency of meetings, substitutability and complementarity with alternative corporate governance mechanisms, directors’ share ownership, earning management etc. Similarly a wide range of literature based on utility of financial and accounting knowhow an…
Organizational information and communication technologies and their influence on communication visibility and perceived proximity
2021
This study investigates the relationships between the use of various organizational ICTs, communication visibility, and perceived proximity to distant colleagues. In addition, this study examines the interplay between visibility and proximity, to determine whether visibility improves proximity, or vice versa. These relationships are tested in a global company using two waves of panel survey data. ESM use increases communication visibility and perceived proximity, while controlling for prior levels of visibility, proximity, and the use of other organizational ICTs. The influence of ESM on network translucence and perceived proximity is generally stronger than the impact of other technologie…
Disclosing Conflict of Interest - Do Experience and Reputation Matter?
2009
In a controlled laboratory experiment, we investigate the effects of disclosing conflicts of interest on the reporting of information providers. First, we replicate the findings of Cain, Loewenstein, and Moore (2005) that such disclosure makes misreporting more likely as it removes moral concerns. Second, we observe that these effects diminish given experience and find, to the opposite, that disclosure reduces bias in auditors' reporting as predicted by economic theory. Third, we identify disclosure of conflicts of interest as a potential impediment to reputation formation.
Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom
2019
Abstract This study was conducted to analyse the influence of auditor and client characteristics on the magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE 100 companies in the UK during the period 2013–2016. A recently introduced standard requires auditors to reveal the main risks faced by the client and to describe how these are addressed in the audit. Our results show that Deloitte, EY and KPMG tend to report fewer entity-level-risk KAM (ELRKAM) than PwC, while KPMG and BDO report fewer account-level-risk KAM (ALRKAM) than PwC. In general, auditors of companies that pay higher audit services fees present more ELRKAM and fewer ALRKAM. Our findings also…
Las cuestiones clave de auditoría esperadas en España: ¿son los auditores previsibles?
2019
La modificación del contenido del informe de auditoria responde a la aplicación de la exigencia impuesta por el art. 5 de la Ley de Auditoria y concretada por la NIA-ES 701 “Cuestiones clave de auditoria” (CCA) (ICAC, 2016). Como novedad se exige al auditor que, atendiendo a su juicio profesional, muestre en el informe los riesgos más significativos de la auditoría de la empresa y las respuestas a esos riesgos. Debido a que dentro del entorno europeo, el Reino Unido ya viene informando de dichos riesgos desde 2013 y que en España todavía no disponemos de los mismos, hemos planteado esta investigación. El objetivo es pronosticar el nivel de CCA que previsiblemente nos encontraremos en España…
Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments
2015
We examine the effects of pressures from client management and the audit firm’s own management control systems (MCS) on auditors’ willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept the client’s aggressive accounting react by increasing the size of the proposed adjustment needed to bring the client’s accounting into conformity with GAAP. However, we find that when client management promotes the jointness of interests they share with the auditor or the audit firm’s MCS focuses the auditor more on client service quality the auditor experiences increased affinity for the client an…
Protectionism through legislative layering: Implications for auditors and investors
2021
AbstractProtectionism is on the rise. Although it tends to be associated with tariffs on imports, governments are increasingly applying other mechanisms to influence international business. Import substitution initiatives have been used to replace purchases from foreign producers with local alternatives. Russia implemented import substitution through legislative layering where layers of regulation created requirements targeting different industries and companies. Following sanctions imposed in 2014 on Russia, the government responded with additional import substitution efforts. We are interested in effects of such measures on the Big 4, global professional service firms, and the choice of a…
Parallel Measurements of in-vivo Skin Autofluorescence Lifetimes and Photobleaching Rates
2015
Experimental methodology for parallel measurements of in-vivo skin autofluorescence (AF) lifetimes and photo-bleaching dynamic has been developed and tested. The AF lifetime decay distributions were periodically collected from fixed tissue area with subsequent detection of the fluorescence intensity decrease dynamic at different time shifts after the pulse excitation. Temporal distributions of skin AF lifetimes and bleaching dynamic were collected and analyzed by means of commercial time-correlated single photon counting system. Details of the equipment and data processing are described as well as some measurement results that confirm the feasibility of the proposed technology.