Why an auditor can't be competent and independent: A french case study

Abstract

This research proposes an understanding of the role of the relationship between the finance director and the auditor in the audit process and its effect on audit quality. We adopt an interpretative and qualitative approach. Based on 60 interviews, this qualitative method is the object of an interpretative process, composed of two complementary theoretical fields: contractual economic theories and economic sociology. Two notions emerge from this process, which are considered as the interpretation bases: relationship dualism (professional/personal relationship) and hybrid trust. This interpretative conception leads to a redefinition of the relationship between a finance director and an auditor as a peers' relationship. The emergence conditions of a peers' relationship are the sharing of professional and cultural norms, the frequency of relationship and the multiplexity of relationship. A peers' relationship is characterised by a hybrid trust, a joint generation of knowledge and a role equality. This parity conception of a relationship leads to a new reading of the foundations of audit quality that are auditor independence and competence. Audit quality appears as a balance between its two determinants, competence and independence.     

品牌关系、消费价值对品牌忠诚度的影响

本文以手机为研究对象,通过问卷调研和深度访谈法构建了消费者品牌忠诚度的影响因素模型,运用结构方程模型实证探讨了消费者品牌忠诚度的影响因素,得出了这些影响因素之间的相互关系,即:功能价值负向影响工具型关系,对情感型关系有一定正向影响,但不显著;情感型关系受情感价值正向影响,两者存在较强线性关系,但与工具型关系不显著;财务价值同时正向影响情感型和工具型关系;工具型关系分别正向、负向影响行为忠诚、态度忠诚;态度忠诚正向影响行为忠诚。     

The impact of power and relationship commitment on the integration between manufacturers and customers in a supply chain

Supply chain integration (SCI) has received increasing attention from scholars and practitioners in recent years. However, our knowledge of what influences SCI is still very limited. Although marketing and management researchers have investigated power and relationship commitment issues between organizations, few have examined their impact on SCI. This paper extends the power–relationship commitment theory established in Western marketing literature and links it with SCI in China, through examining the relationship between power, relationship commitment and the integration between manufacturers and their customers. We propose and empirically test a model using data collected from 617 manufacturing companies in China. The results show that different types of customer power impact manufacturers’ relationship commitment in different ways. Expert power, referent power and reward power are important in improving manufacturers’ normative relationship commitment, while reward power and coercive power enhance instrumental relationship commitment. We also found that normative relationship commitment had a greater impact on customer integration than instrumental relationship commitment. These findings are interpreted in light of national culture differences between China and the U.S. in terms of power distance and collectivism, which provide a new perspective on SCI.     

An analysis of stock market transactions data

Many studies have argued against the strict form of the efficient markets hypothesis (EMH) by concluding that a lagged relationship exists between volume and the absolute value of a price change. These studies have denied a priori the possibility of a contemporaneous relationship. If a simultaneous relationship exists then least squares with only lagged variables suffers from omitted variable bias, and least squares with contemporaneous variables may suffer from simultaneous equations bias. Investigating these possibilities, this study demonstrates that simultaneity exists and that previous findings of a lagged relationship between the variables are therefore due to specification error. System estimation techniques suggest that the price-volume relationship is recursive, with the absolute value of a price change causing volume contemporaneously, but not conversely.     

问题视域下的高校室友关系研究

同室操戈的"黄洋事件"再度引发社会对大学室友关系的广泛热议。室友关系是大学生人际关系中最普遍、最直接的一种人际关系,它的和谐与否直接影响大学生的身心健康与人生道路。因而,探讨高校室友关系存在的问题及成因、提出解决不良室友关系之对策是当今社会必须正视的一个重大课题。     

A Meta-Analysis of the Relationship Between Procedural Justice and Distributive Justice: Implications for Justice Research

Although there are many studies that utilize the constructs of procedural and distributive justice, this research tends to ignore the implications of the bivariate relationship between the two constructs. The stronger the relationship between the two constructs, the more problematic ignoring this relationship becomes. Therefore, a meta-analysis was conducted to estimate the relationship between procedural and distributive justice. We also conducted an initial assessment of extent to which the relationship between procedural and distributive justice was context sensitive. Finally, a series of methodological moderators was evaluated. Results indicated that the relationship between procedural and distributive justice is strong (= .64) across all studies. However, this relationship was moderated by research context, and even within research context, there was substantial evidence of variability. The results of the meta-analysis were discussed in terms of implications for theory, research methods, and construct measurement in justice research.     

汽车产业供应商关系管理职能研究

分析了汽车产业供应商关系现状与供应商关系发展趋势,系统地提出供应商关系管理应包含职能及各职能下的业务。阐明了各职能、各业务间相互关系,探讨了供应商关系管理意义。意在规范汽车产业供应商关系管理职能与业务,改善汽车总装企业与零部件供应商之间的关系。     

Trust and formal contracts in interorganizational relationships — substitutes and complements

We hypothesize that trust is a moderator of the direct relationship between control and coordination concerns and contractual complexity. Our results suggest that high trust weakens the positive relationship between control concerns and contractual complexity and reinforces the positive relationship between coordination concerns and contractual complexity. By highlighting the dual role of contracts (i.e. a controlling and coordinating function) and the moderating role of trust in this regard, our paper provides a new focus to the current discussion on the relationship between trust and contracts (i.e. substitutes or complements) that may help reconcile some divergent perspectives in the literature. Copyright © 2007 John Wiley & Sons, Ltd.     

Career dynamics: managing the superior/subordinate relationship

Building on research and writing in the fields of career management and mentor relationships, Baird and Kram analyze the superior-subordinate relationship as an exchange to which each party brings different needs and resources. They point out that this relationship can be productive and satisfying--both for the parties concerned and for the organization--when the needs of one party match the resources of the other. The article includes a checklist for analyzing how the superior-subordinate relationship operates as an exchange and how the resources of the parties mesh or fail to mesh. They do on to show how the superior-subordinate relationship and the needs of the parties change as each moves through individual career and life cycles. What was once a productive relationship may, in time, become unproductive, or vice versa. In any event, its dynamic nature requires that it be managed. Baird and Kram suggest five steps for managing the relationship as it moves through these changes: (1) Recognizing that the relationship is an exchange; (2) identifying clearly one's own as well as the other party's needs; (3) understanding how the subordinate's and boss's needs fit together and recognizing that the relationship is likely to change; (4) understanding the constraints under which the boss operates; (5) establishing a feedback and evaluation process for continuously assessing the relationship.     

When profession trumps potential: The moderating role of professional identification in employees’ reactions to talent management

Abstract

This study aimed to investigate the role that a professionalized context plays in shaping employee reactions to talent management decisions. We examined the mediating role of felt obligation in the relationship between talent ratings and organizational citizenship behavior. Further, the study tested whether professional identification moderates the relationship between talent ratings and felt obligation towards the organization. Five hundred and ninety-eight teachers that had recently received ratings of their talent status responded to a survey questionnaire. Felt obligation mediated the relationship between talent ratings and organizational citizenship behavior. Furthermore, professional identification moderated the relationship between ratings of potential and felt obligation in such a way that the relationship was strongest for the teachers expressing the lowest professional identification. At high levels of professional identification, the relationship was not significant. These results indicate that conventional talent management might be less effective for increasing favorable attitudes and behaviors among employees in highly professionalized contexts, such as the education sector.     

Does financial development stimulate environmental sustainability? Evidence from a panel study of 115 countries

This paper investigates the moderation effect of financial development (FD) on the environmental Kuznets curve (EKC). Using comprehensive panel data of 115 countries spanning the 1990–2016 period and dividing the countries into different income groups, the researcher found systematic differences in the relationship between significant indicators of environmental degradation and economic growth. More specifically, the interaction effect of FD on the relationship between gross domestic product (GDP) growth and CO₂ emissions are positive; nevertheless, the interaction effect of FD on the relationship between GDP squared and CO₂ emissions become negative for all income groups and therefore supports the EKC. Moreover, the interaction effect of FD is negative on the relationship of GDP with both CH₄ and PM_2.5 emissions in the middle‐income groups, whereas the interaction effect of FD on the relationship between GDP squared and PM_2.5 emissions are negative for the high‐income group. Our results suggest that FD can reduce environmental degradation without adversely impacting on growth.     

Learning and relationship orientation: an empirical examination in European museums

• The purpose of this paper is to assess the interrelations between learning orientation, innovation strategy, relationship orientation and economic and social performance in the management of cultural organizations such as museums. We first provide a review of the literature addressing the main constructs involved in the research: learning orientation, innovation, relationship orientation and performance, and we detail the model's hypotheses reflecting the interrelations amongst the proposed variables. Building on extensive literature, a model is developed and empirically tested using survey data collected from 491 European museums in Spain, France, Italy and the UK. Data are analysed through structural equation modelling. In the present study, evidence is found to support the positive and significant link between learning orientation and internal (organizational innovation) as well as external (relationship orientation) changes in museums. Further, we find that organizational innovation and relationship orientation aid the introduction of greater technological developments in these organizations. We also find evidence to support the idea that learning orientation, innovation strategy and relationship orientation impact the economic and social performance of museums. Findings clearly show that achieving organizational objectives through learning processes necessarily entails the introduction of internal changes—innovation—and external relationships—relationship orientation.

Copyright © 2014 John Wiley & Sons, Ltd.     

Organizational career management practices and objective career success: A systematic review and framework

The theorization of the relationship between organizational investments in career development and individual success remains underdeveloped, and empirical tests of this relationship, which have been dispersed among several disciplinary areas, have produced inconsistent results. Addressing these issues, the purpose of this article is to propose a theoretical framework that illustrates why and how organizational career management practices translate into career success and under what circumstances the relationship is effective. Using a systematic review of empirical studies on career management practices and objective success, we identify three theoretical mechanisms - developmental, informational, and relational - and two groups of contingency factors that explain this relationship. Our framework advances the extant literature on organizational career management and provides suggestions to companies for designing effective career management systems.     

The relationship between personality,gender and departments: application of 16 personality factor questionnaire in the Antalya region of Turkey

This study evaluates relationship between personality, gender and departments of a random sample of 294 employees working in 5-star hotels in the Antalya Region of Turkey. Evaluation was conducted using Cattell’s 16 PF (Sixteen Personality Factor) questionnaire. T-test assessed the relationship between personality and gender and one-way Anova analysed personality and department relationship. Results indicate that in the relationship between personality and gender there were significant variance for the subscales dominance, rule-consciousness, sensitivity and self-reliance. Sixteen Personality Factor (16 PF) showed significant differences for warmth, reasoning, emotional stability, dominance, social boldness, apprehension and tension subscales, in terms of personality and department relationship.     

基于新三中心论建构新型高职院校师生关系

本文针对当前高职院校中师生关系的现状,探讨导致师生错位关系问题背后的关键原因;阐述以学生、体验和情境为中心的新三中心论,建构新型高职师生关系;通过点滴的赞扬与肯定、不断的技术积累和高效的平等沟通,全面构建符合时代发展特征和现代教育需求的新型高职院校师生关系,为促进高职院校师生关系发展,保证高职院校教学活动有序、高效的运行进行了积极有益的探讨。     

百年党史视域下监察与审计关系变迁与启示

百年党史视域下的监审关系经历了探索、起伏、定型与转型创新的历程，监察与审计两种制度的分合与互动总体上依据不同历史时期革命和建设的实际需要而不断调整，并在职能、依据、内容等方面呈现出复杂的交融关系。回顾百年制度关系史可以看出：党的领导是监审关系良性发展的政治保障；不断加强法治是监审关系发展的关键；科学的分工和协同是监审关系效能最大化的保障。     

Reviewing interfirm relationship quality from a supply chain management perspective

With the overlap of the interfirm relationship quality and supply chain management research in mind, this paper reviewed 100 recent, scientific, English-language papers on interfirm relationship quality based on a categorisation schema derived from a conceptual framework of supply chain management. We aim to contribute to the existing supply chain management literature by providing an insight into the connections of supply chain performance with buyer–supplier relationship quality from the relationship quality scholars’ perspective. Through content analysis, frequency and contingency analysis, we evaluated how the three relationship quality dimensions—information, operational, and relational dimensions—and the three types of supply chain performance—financial and market, operational, and relational performance have been reflected in the current interfirm relationship quality papers and how the scholars have tended to link them to each other. The results reveal that relational dimension plays a key role in SC relationship management and influences performance significantly. Information dimension will affect performance indirectly through relational dimension. However, the impact of the operational dimension on performance varies. In addition, buyers’ and suppliers’ perspectives on the relational drivers of their financial performance may differ. Based on the findings, we suggest promising avenues for future investigation of supply chain relationship and performance.

     

The impact of mentoring quality on protégés' organization‐based self‐esteem and proactive behavior: The moderating role of traditionality

Based on self‐consistency theory, this study examined the relationship between mentoring quality as perceived by protégés and protégés' proactive behavior. It focused on the mediating role of organization‐based self‐esteem (OBSE) and the moderating role of traditionality. To examine these relationships, we administrated three‐wave surveys to 237 subordinate–supervisor dyads in a construction enterprise. The results of hierarchical linear modeling demonstrated that (a) mentoring quality and proactive behavior had a positive relationship; (b) OBSE mediated this relationship; and (c) traditionality strengthened both the relationship between mentoring quality and OBSE and the indirect effect of mentoring quality on proactive behavior via OBSE. Our findings have theoretical and practical implications for research on mentoring and proactive behavior.     

Supervisor Support for the Permanent Replacement of Economic Strikers

Sixty-one supervisors were surveyed to examine the importance of organization commitment, union approval, and quality of union-management relationship in explaining supervisor support for hiring permanent replacements in short and long strike situations. Organization commitment and union approval exhibited a unique negative relationship with support for hiring replacements in a short strike, and union approval exhibited a unique negative relationship with support for hiring replacements in a long strike situation.     

客户关系变动提高了审计费用吗？

在全球供应链不断发展的形势下，稳定的供应链关系愈发重要。从审计师风险应对视角探讨客户关系变动是否以及如何影响审计费用。实证结果表明，客户关系变动显著增加了审计费用。机制检验发现，客户关系变动使审计师加大审计投入并感知到更高的审计风险，进而收取更高的审计费用。进一步探究客户关系变动的原因及其对审计费用的影响后发现，客户自身面临财务困境时引发客户关系变动，提高了审计费用;但当企业经济政策不确定性较高时却降低了客户关系变动，从而降低审计费用。基于事务所层面和企业层面的异质性检验还发现，客户关系变动与审计费用的正向关系主要体现在高资质事务所、客户集中度较高和治理水平低的企业中。研究结论为探讨客户关系变动的经济后果提供了新的证据和视角，对当下中国如何进行供应链风险管理具有启示意义。