共查询到20条相似文献,搜索用时 31 毫秒
1.
Ichiro Iwasaki 《International Journal of the Economics of Business》2018,25(3):391-420
AbstractUsing a unique firm-level dataset obtained from a large-scale questionnaire survey conducted in late 2015, we examined the generality and heterogeneity of corporate governance systems between the eastern and western regions of Russia. The survey results strongly suggest that the governance system in the surveyed firms is generally characterized by: the dominance of closed corporate forms, the polarization trend in boards of directors and audit committees in terms of their independence from senior management, the reluctance to employ independent directors or expert auditors, and the strong preference for local auditors and indigenous audit firms as external auditors. At the same time, however, we also found that the probability of establishment of the governance bodies, appointment of independent directors and expert auditors, and execution of external audit in the eastern companies is significantly lower than that in the western counterparts. This finding is robust, even after a series of firm-level attributes are simultaneously controlled for. 相似文献
2.
《Services Marketing Quarterly》2013,34(2):135-157
ABSTRACT If one considers that public accounting firms are involved in a labor-intensive service, dependent on staff members for their input, the seriousness of high employee turnover levels becomes evident. Thus, it is imperative that public accounting firms find a means to retain experienced accountants if they are to successfully service clients. This requires a change in philosophy for accounting firms. Previous research has focused primarily on determining the reasons employees give for leaving/remaining with a firm. This is generally where the process ends. Few accounting firms lake the next step which involves the development of an internal marketing plan to reduce turnover. 相似文献
3.
ABSTRACTUsing 285 responses obtained in a survey of high- and middle-level managers of firms located in Spain and by implementing clustering techniques, we identify differences in the conception and adoption of a digital strategy and the use of social media. A driver for these differences is represented by whether companies are adopting a B2C or a B2B business model. Specifically, B2B companies are slower to generate an overall digital strategy compared to B2C firms. Moreover, B2B firms adopting a digital strategy are prioritizing the use of more professionally oriented platforms (e.g., LinkedIn), while B2C firms are favoring the use of more socially oriented services (e.g., Facebook). Additionally, we find that those B2C companies without a clear digital strategy are nonetheless significantly using social media, particularly social networks, while B2B companies are delaying the use of social media until conceiving a clear digital strategy. 相似文献
4.
Andersen and the Market for Lemons in Audit Reports 总被引:1,自引:0,他引:1
Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g.,
Duska, R.: 2005, Journal of Business Ethics
57, 17–29; Staubus, G.: 2005, Journal of Business Ethics
57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical
lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis
is grounded in Akerlof’s (1970, Quarterly Journal of Economics
August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent
with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s
demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness
of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the
future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons
Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically
depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical
climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently
ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or
economic incentives may erode the public accounting firm’s independence. 相似文献
5.
《Services Marketing Quarterly》2013,34(1):135-143
ABSTRACT Results of a survey of accounting firms suggests that market penetration is the preferred strategy among accounting firms followed by market development, service development and diversification. Using the Miles and Snow typology, prospectors were most aggressive in their preference for any strategy, followed by analyzers, defenders and reactors. Most small accounting firms were self typed as defenders or reactors suggesting their use of marketing concepts and strategies is limited. 相似文献
6.
会计师事务所规模与审计质量——基于审计意见视角的经验研究 总被引:2,自引:0,他引:2
7.
《Journal of Relationship Marketing》2013,12(2):37-59
Abstract This study tests the survey responses of clients of accounting firms to determine what marketing cues influence their selection of firms and what relationship these cues have on the perceived service quality of the firms' products. The study argues that three marketing cue factors are influential in the clients' selection of accounting firms. Using Principle Components Analysis, three factors were identified: Factor 1, termed Internal Factors-Tangibles includes the following cues: fees, physical facilities, appearance/dress of employees, convenience of location, and available parking. Factor 2, termed Internal Factors-Intangibles includes reputation of the firm, professional quality of employees, and “my own personal experience with other accounting firms.” Factor 3, termed External Factors comprises the opinion of friends/relatives, manner of employees, and word-of-mouth reputation. The relationship betwecn the resultant cues and perceived service quality measures suggests that the intangible and external factors have more influence than tangible factors on the perceived service quality of accounting firms. 相似文献
8.
《非赢利和公共部门市场学杂志》2013,25(1):69-91
ABSTRACT Given that funding from governments and donations from individuals have declined and are unstable, it is important for nonprofit organizations to identify corporate donors' real motives for making contributions and potential corporate donors' reasons for not making contributions and to design appropriate marketing strategies accordingly. This paper utilized both in-depth interviews and a survey to explore these aspects with Taiwanese firms. The results indicate that, from these firms, Social Responsibility, followed by Top Management's Influences and External Solicitation, are the highest motives. It appears that enhancing Product Sales, Corporate Image, and Sales Promotion or Reducing Pressure from Competitors are not participant firms' primary motives when making corporate contributions. With regard to reasons for not making corporate contributions, the data reveal that Lack of Human Resources is the primary cause that leads participant firms to make no corporate contributions, followed by Insufficient Funds. This paper also develops scales for measuring motives of corporate philanthropy and reasons for not making corporate contributions. 相似文献
9.
《Journal of Relationship Marketing》2013,12(2-3):133-138
SUMMARY Most companies do a very poor job of determining the economic value of their customers. There are three primary reasons that this has been the case: (1) inadequacy of technology, (2) managements' internal focus on products (as opposed to customers), and (3) inadequacy of accounting systems. Each of these areas, however, has undergone rapid transformation in terms of their sophistication and managerial usefulness. As a result, it is manifest destiny that asset valuation and management will evolve to the evaluation of a company's most fundamental asset, its customers (i.e., customer lifetime value). Most managers have come to accept this inevitability. What managers fail to realize is just how radically an understanding of customer lifetime value will transform the business landscape. It will dramatically impact the breadth and type of data collected; the way managers view and segment customers; the types of experiences firms offer customers; the metrics executives provide to the financial markets; and the way companies structure and staff their organizations. 相似文献
10.
Luciana Aparecida Barbieri da Rosa Jordana Marques Kneipp Roberto Schoproni Bichueti Clandia Maffi ni Gomes João Fernando Zamberlan 《Latin American Business Review》2013,14(3-4):289-308
ABSTRACT This article analyzes what influences a firm's choice of strategy—why some firms stick to defensive strategies while others rely on offensive ones. With this in mind a survey was conducted on mineral sector companies associated with the Brazilian Mining Institute. The results show that the majority of companies use an offensive strategy and that some companies use more than one strategy at the same time. That is, they possess a corporate strategy and a sustainability strategy. 相似文献
11.
ABSTRACTGiven the critical need for retail firms to provide high quality customer service and satisfaction, this article investigates the importance of formalizing customer complaint handling policies and procedures with regard to its relationship to the ways in which retail companies receive, record, and respond to customer complaints. A survey of 184 firms from the retail environment of a midsized community reveals that the existence of such formalized procedures is significantly associated with firm size, better channels of communication with customers, mechanisms of recording customer feedback, and better-trained employees, which have been shown to relate to higher firm performance. 相似文献
12.
This paper is concerned with the role of design in the competitiveness of manufacturing companies and reports on design management in commercially successful firms. The findings are based on a survey of design policies and practices in over one hundred British and foreign companies from several industries, ranging from furniture to electronics. The paper shows that while in theory design plays a key role in competition, influencing both “price” and “non‐price” factors, in practice many managers do not give design high priority in company strategy and product development. The commercially most successful firms were those that not only invested resources in design and managed it effectively, but had other strengths, for example in marketing and manufacturing. 相似文献
13.
《Services Marketing Quarterly》2013,34(3):73-83
ABSTRACT Professional service firms have relied heavily in the past on a small number of rainmakers-people who have influence and bring business into their firms. In today's competitive marketplace, everyone in the organization must be involved in the practice development process. This paper, based on a series of interviews with accounting professionals, identifies the roles and responsibilities for practice development inherent at every stage of the professional accountant's career path. Additionally, the roles and responsibilities of marketing professionals in professional service firms are also considered. 相似文献
14.
自愿性会计政策变更与非标审计意见的相关性研究——来自1998~2002年深沪上市公司的经验证据 总被引:8,自引:0,他引:8
本文以 1 998~ 2 0 0 2年间进行了各种自愿性会计政策变更的上市公司为研究对象 ,考察注册会计师对企业自愿性会计政策变更行为所持的态度 ,并进一步分析导致不同态度的影响因素。结果表明 :利润影响程度、有无盈余管理动机、企业财务状况和审计客户规模是会计师事务所出具非标审计意见的主要考虑因素 ;会计师事务所的规模对非标审计意见的出具并没有显著影响 ,大事务所与小事务所的审计质量并无明显区别。 相似文献
15.
《Services Marketing Quarterly》2013,34(1):103-110
ABSTRACT Small public accounting firms face fierce competition on a crowded and homogeneous playing field. A framework is available to help accounting firms stand out from the crowd and gain a competitive advantage. Distinctive competencies are skills, activities or capacities that a business is uniquely good at in comparison to its competitors. This article discusses the various kinds of distinctive competencies and the primary competencies suitable for small public accounting firms. The discussion includes the requirements for creating a competitive advantage, steps to creating distinctive competencies, and marketing implications. The conclusion includes suggested research needs. 相似文献
16.
《Journal of Relationship Marketing》2013,12(3-4):3-22
Abstract There has been a great deal of discussion about firms moving away from transactions towards building long-term relationships with key customers. This is especially true in business-to-business markets and with larger companies with major customer accounts. But what is the reality of the situation? What do we find when we move beyond the rhetoric of relationship marketing to examining the extent of customer focus in large firms? This paper describes a major empirical study of some of the world'S largest B2B buyer-seller alliances in five countries representing each element of the Triad-England, France, Germany, Japan, and the U.S. We find that there are significant gaps between how customer focused manufacturers think they are and how customer focused their key customers perceive them to be. Further, these gaps vary by country and region. We explore the reasons for these differences in the context of cross-cultural organizational theory with implications for the strategic management of cross-national buyer-seller alliances. 相似文献
17.
《Latin American Business Review》2013,14(3-4):37-59
Abstract This paper examines the influence of location advantages and firm-level advantages on the propensity of Latin American firms to export. An empirical test based on Latin American firms in the automobile parts industry suggests that firms in more competitive Latin American country environments are more likely to export than those in less competitive country environments. Also, older and larger firms are more likely to export than are younger and smaller firms, and businesses that are subsidiary companies are more likely to export than are independent companies. Implications for managers and policy makers are presented. 相似文献
18.
本文利用层次分析法简要评估了虚拟企业的审计风险,并在评估结果的基础上,从虚拟企业自身和会计师事务所方面进行审计风险控制的分析,分析了影响重大错报风险的各因素来源,根据每项风险因子向企业管理层提出了控制建议;通过分析检查风险形成的原因,对审计人员如何控制检查风险提出了一些操作性较强的方法,旨在使虚拟企业的风险降到最低,同时提高会计师事务所的风险防范能力。 相似文献
19.
20.
Maria J. Masanet-Llodra 《Journal of Business Ethics》2006,68(4):393-408
The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems.Lecturer of Management Accounting in the Department of Finance and Accounting of the University Jaume I of Castellon (Spain). PhD in Business Management, with a focus on Environmental Management Accounting. Participant in several research funding programmes related to Environmental Management in Spain, Scotland and Guatemala. 相似文献