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81.
Vivien Beattie Alan Goodacre Ken Pratt Joanna Stevenson 《Accounting & Business Research》2013,43(4):243-274
Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions. First, it develops and estimates, for the first time, a model of audit fee determinants for the charity sector. As in previous private sector company studies, size, organisational complexity and audit firm location are the major determinants. A positive association between audit fees and fees for non-audit services is also observed. Charity sector factors of empirical significance include the nature of the charity (i.e., grant-making or fund-raising), its area of activity and the importance of trading income. Separate models for grant-making and fund-raising charities reflect the relative complexity of the audit of fund-raising charities. Second, the lower auditor concentration in the charity sector market, compared to the private sector market, permits a more powerful test of whether large firms and/or auditor expertise are rewarded with a fee premium. In the more complex audit environment of fund-raising charities, the results show that Big Six audit firms receive higher audit fees (18.5%, on average) than non-Big Six firms. Also, non-Big Six audit firms with charity expertise are rewarded with a fee premium over other non-Big Six firms. Finally, the study demonstrates that the charity audit fee rate is significantly lower than that of private sector companies; in fact it is approximately half. A change in the reporting of charity audit fees is proposed to reflect any element of ‘charitable giving’ by the audit firm. 相似文献
82.
Joanna Chataway Joyce Tait David Wield 《Technology Analysis & Strategic Management》2013,25(2):169-185
Multinational companies in the life science sector are heavily influenced by government policies and regulations and in turn attempt to influence these actors nationally and internationally. This paper focuses on recent and on-going research, principally on the agro-biotechnology and, to a lesser extent, on the pharmaceutical industries, covering the evolution of policy and regulation in Europe, how policies are influenced by stakeholder pressures and how policy in turn influences company strategies for product development. We focus particularly on new ‘governance’ agendas in Europe and consider the relative impacts of enabling, constraining, discriminating and indiscriminate policies on company strategies as part of our development of an integrated approach to policy and governance. We also consider changes in external operating environments for multinational companies and compare past histories and present pressures on agro-biotechnology and pharmaceutical companies. The paper argues, with evidence, that a more enabling and discriminating policy and regulatory environment can achieve public goals more efficiently and effectively, taking account of impacts on innovation, than more blunt policy instruments. This type of environment takes into account the resources and capabilities available to firms and research laboratories rather than relying on broad brush carrot and stick approaches. 相似文献
83.
Stephen Owusu-Ansah Joanna Yeoh 《Journal of International Financial Management & Accounting》2006,17(3):228-255
We investigate the relative value relevance of the alternative accounting methods for unrealized gains on investment properties in New Zealand (NZ). Using both the Likelihood‐ratio test and the F‐test, we find that, while preferred by the NZ standard setter, recognition of unrealized gains in the income statement is not superior to (or significantly different from) recognition of unrealized gains in revaluation reserve in terms of their value relevance. The results are robust to the different research methods we used. Our results have implications for the International Accounting Standards Board in terms of: (i) recognizing changes in fair values of investment properties in the income statement under the revised IAS 40: Investment Property in countries where “realization” refers to net income available for distribution; (ii) its intent to issue a standard on a single statement of comprehensive income; and (iii) its initiative to reduce or eliminate alternative accounting treatments for similar fact situations in its standards. 相似文献
84.
We study firms' adoption of flexible technologies in the context of a mixed versus a private duopoly with product differentiation. As opposed to a dedicated technology, a flexible technology allows a firm to become multiproduct or multimarket without bearing additional costs. We find that a configuration where both firms adopt flexible technologies is more likely to arise in equilibrium in the private duopoly. A similar result occurs when both firms use a dedicated technology in the case of almost independent or close substitute products. Privatization of the public firm is socially beneficial in limited circumstances. 相似文献
85.
Joanna Poyago-Theotoky 《Scottish journal of political economy》1996,43(3):334-342
This paper considers a non-tournament duopoly model of process innovation. Costs of production can be reduced by firms spending on R&D. Firms are asymmetric in the sense that they may differ in their initial costs of production. It is shown that the high-cost firm may spend more (or less) in R&D than its low-cost rival. This main result is dependent on the relative magnitude of two important forces: the incentive effect, whereby the low-cost firm always has a stronger incentive to spend on cost-reducing R&D, and the effectiveness factor, which favours the high-cost firm. 相似文献
86.
Manager Perspectives on Embedding Workplace Spirituality into the Business Curriculum: Bridging the Gap
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Joanna Crossman 《Thunderbird国际商业评论》2015,57(5):367-378
The purpose of this article is to share findings from an Australian qualitative study (n = 40) about the perspectives of managers and professionals around embedding workplace spirituality into the business curriculum. Academics are now publishing work that addresses workplace spirituality in the business curriculum, but few studies exist that focus on the perspectives of managers and professionals in the field. This article seeks to bridge that gap. Analysis revealed that managers as participants constructed rationales focusing on why workplace spirituality should or should not be addressed in the business curriculum and issues about how it might occur. Some of the perceived complexities of embedding workplace spirituality into public university programs were also identified. The findings of the paper would be particularly relevant to business schools considering the inclusion of workplace spirituality into their curriculum and structuring discussions to incorporate stakeholder perspectives from the business community. © 2015 Wiley Periodicals, Inc. 相似文献
87.
Kalpana Chaturvedi Joanna Chataway David Wield 《Technology Analysis & Strategic Management》2007,19(5):565-588
This paper addresses the question of how Indian pharmaceutical firms have transformed themselves from reverse-engineering firms focused on the domestic market to research-driven firms with global presence. It analyses the crucial and changing role of national, then international, innovation and regulatory policies and their impact on growth, performance and technology evolution of Indian pharmaceutical firms. The paper argues that although public policy increased market turbulence, it also provided new opportunities for firms to expand and build new technology, knowledge and market capabilities. From the 1950s Indian firms have pursued a variety of research, marketing and internationalization strategies to tackle changes prompted by policy, markets and knowledge complexities. The paper traces firm strategies that vary both in time and by firm, and argues that the successful firms have evolved substantively towards knowledge-based strategies. The paper then attempts to identify future directions for strategy, knowledge and markets. 相似文献
88.
89.
Tian Zhong Ho Joanna L. Chung Jen-Yao Lin Kwei-Jay Liu Leo Li Jing Guttemukkala Vibby 《NETNOMICS》2000,2(3):293-308
Internet based e-commerce has flourished in the business-to-consumer world. The lack of well-accepted standards is hindering
the success in providing business-to-business e-commerce solutions. Open Buying on the Internet, or OBI, standard is one of
the recent efforts in bringing business-to-business e-commerce into corporate purchasing. OBI is a common standard, based
on the existing industry standards, that guides trading partners in implementing interoperable purchasing systems on the Internet.
In this paper, we present a field study project on how companies may use OBI. We also survey the additional desirable services
expected from managers who may use OBI-based e-commerce systems. We then describe a prototype implementation to enable the
OBI capability in the IBM Net.Commerce merchant server software. With our implementation, existing merchant servers can be
easily augmented to adopt the OBI standard for business-to-business e-commerce.
This revised version was published online in June 2006 with corrections to the Cover Date. 相似文献
90.