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Jürgen Brokatzky‐Geiger 《人力资源管理》2006,45(4):659-661
Commentary on “A Performance‐Based, Minimalist Human Resource Management Approach in Business Schools” 相似文献
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Despite the recent emergence of many new ethical decision making models, there has been minimal emphasis placed on the impact of escalating commitment on the ethical decision making process. In this paper a new variable is introduced into the ethical decision making literature. This variable, exposure to escalation situations, is posited to increase the likelihood that individuals will choose unethical decision alternatives. Further, it is proposed that escalation situations should be included as a variable in Jones's (1991) comprehensive model of ethical decision making. Finally, research propositions are provided based on the relationship between escalating commitment and the ethical decision making process. 相似文献
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Manuela Richter Cornelius J. König Marlene Geiger Svenja Schieren Jan Lothschütz Yannik Zobel 《Journal of Business Ethics》2018,150(3):741-763
For several decades, most discussion on financial fraud has centered on the fraud triangle, which has evolved over time through various extensions and re-interpretations. While this has served the profession well, the articulation of the human side of the act is indirect and diffused. To address this limitation, this research develops a model to explain the role of human desires, intentions, and actions in indulgence of, or resistance to, the act of financial fraud. Evidence from religion, philosophy, sociology, neurology, behavioral economics, and social psychology is integrated to develop and support an alternative fraud model, called the disposition-based fraud model (DFM). To articulate the model, its two primary components, disposition and temptation, are further developed and extended. Although the DFM is generally applicable to any act of fraud, this paper focuses on executive fraud. The similarities and differences between the DFM and extant fraud models are discussed. Importantly, in light of the DFM, a re-interpretation of the fraud triangle is made to improve our understanding of the human element in it. Additionally, potential implications of the model for corporate governance are discussed, suggestions for further research are offered, and the DFM’s strengths and limitations are noted. 相似文献
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Martin Josef Geiger Author Vitae Author Vitae 《Socio》2010,44(1):25-34
This article presents a study of a practical assignment problem found in teaching within higher education. Here, students are assigned to scientific topics for which written papers must be submitted. Often, preferences across topics exist among other side constraints that should be considered in solving the problem of interest. Characterizing attributes of real-world problems were studied for scientific departments in Economics and Business Administration at German universities by sending out 800 questionnaires, and analyzing the 203 responses.Based on earlier studies, a Variable Neighborhood Search (VNS) approach was formulated to solve the resulting assignment problem. Several neighborhood search operators were tested, and numerical results are reported for a range of problem scenarios taken from real-world cases. It was observed that VNS leads to superior results vs. single operator local search approaches. Furthermore, we were able to show that in the studied problem, the effectiveness of certain neighborhoods was, to a large extent, dependent on the structures of the underlying problem.An extension of the problem was formulated by integrating a second objective function, which simultaneously balances the workload of staff members while maximizing student utility. The VNS approach was implemented in a computer system, available free of charge, providing decision support for selected other institutions within higher education. 相似文献
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This research examines two modes of assessment of environmental health risks and the transformation of these risks into public health issues while relying on the specific case of well‐water toxicity and mega dose of electromagnetic radiation found in one prosperous town in the center of Israel – Ramat ha‐Sharon. Based on official and scientific documentation and interviews conducted at three time periods with randomly selected town residents from contaminated neighborhoods (N = 169), this study shows the discrepancy between the ‘objective’ experts’ standards for assessing environmental health risks and the public’s subjective perception and evaluation of the impact of these risks on their health and well‐being. Even though, by experts’ standards, the well‐water toxicity remained constant over the three interview sessions, Ramat ha‐Sharon town residents’ subjective levels of concern and perception of risk fluctuated as a function of news media and municipality announcements and residents’ perceived ability to minimize the risk. This study also shows the complex and multidisciplinary nature of environmental health risk assessments and the need to relocate them into the broader socioeconomic and political context in which they are embedded. 相似文献
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Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom 总被引:1,自引:0,他引:1
The accounting profession has come under increased scrutiny over recent years about the growing number of non-audit fees received from audit clients and the possible negative impact of such fees on auditor independence. The argument advanced is that providing substantial amounts of non-audit services to clients may make it more likely that auditors concede to the wishes of the client management when difficult judgments are made. Such concerns are particularly salient in the case of reporting decisions related to going-concern uncertainties for financially stressed clients.
This study empirically examines audit reports provided to financially stressed companies in the United Kingdom and the magnitude of audit and non-audit service fees paid to the company's auditors. We find that the magnitude of both audit fees and non-audit fees are significantly associated with the issuance of a going-concern modified audit opinion. In particular, financially stressed companies with high audit fees are more likely to receive a going-concern modified audit opinion, whereas companies with high non-audit fees are less likely to receive a going-concern modified audit opinion. Additional analyses indicate that the results are generally robust across alternative model and variable specifications. Overall, evidence supports the contention that high non-audit fees have a detrimental effect on going-concern reporting judgments for financially stressed U.K. companies. 相似文献
This study empirically examines audit reports provided to financially stressed companies in the United Kingdom and the magnitude of audit and non-audit service fees paid to the company's auditors. We find that the magnitude of both audit fees and non-audit fees are significantly associated with the issuance of a going-concern modified audit opinion. In particular, financially stressed companies with high audit fees are more likely to receive a going-concern modified audit opinion, whereas companies with high non-audit fees are less likely to receive a going-concern modified audit opinion. Additional analyses indicate that the results are generally robust across alternative model and variable specifications. Overall, evidence supports the contention that high non-audit fees have a detrimental effect on going-concern reporting judgments for financially stressed U.K. companies. 相似文献
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The hiring of accounting and finance officers from audit firms: how did the market react? 总被引:1,自引:0,他引:1
This study investigates the market’s reaction to companies hiring accounting and finance officers directly from their external
audit firms—the auditor-to-client hiring practice referred to as the “revolving door.” The Sarbanes-Oxley Act (SOX) eliminated this hiring practice, reflecting concerns that such appointments may impair audit and financial reporting
quality. However, it was also argued that companies may have benefited from hiring individuals already familiar with their
systems, organization and personnel. To determine the prevalence of this hiring practice and how shareholders viewed these
appointments, we examine 3-day cumulative abnormal returns around the announcements of newly appointed accounting and finance
officers over the period 1985–2002. We find that the proportion of revolving door hires is relatively low (only 6.1% of all
hires in our sample), but that when they did occur the market valued the revolving door appointments more positively than
other appointments. Further tests reveal that the positive market reaction to revolving door appointments is driven mainly
by smaller companies, and that these appointments are not associated with lower financial reporting quality when assessing
subsequent discretionary accruals or the receipt of an Accounting and Auditing Enforcement Release (AAER). Overall, the low
frequency of occurrence, investors’ positive perceptions, and the lack of association with deteriorated reporting quality
indicate that the SOX restriction on revolving door appointments may have been unnecessary and will do little to protect shareholders.
相似文献
David S. NorthEmail: |
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Kurt Geiger 《Thunderbird国际商业评论》2008,50(6):369-374
The public mission of the European Bank for Reconstruction and Development (EBRD) is to foster the transition toward an open, market‐oriented financial sector. It combines private‐sector principles in making investments, building institutions, privatizing banks, and raising equity with policy dialogue with all stakeholders, lawmakers, central banks, regulators, shareholders, and clients. Wellstructured creative individual projects, tailor‐made for the specific situation and executed in a pragmatic and successful way, provide a strong demonstration effect to market participants. Today the financial sector in Central and Eastern Europe is sound, competitive, and provides the fuel for sustained economic growth. Challenges remain, however. © 2008 Wiley Periodicals, Inc. 相似文献
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Recently McCuddy and Peery (1996) have suggested that business students may not respond the same way to unfamiliar business ethical dilemmas as they would to more familiar academic ethical dilemmas. The purpose of this study was to present the same students with both unfamiliar business dilemmas as well as possibly more familiar academic dilemmas in order to examine this issue.Findings of the study revealed that students did not exhibit different perceptions of the unethical actions performed in the academic and accounting/business ethical vignettes. However, the students indicated that both they and their peers would be more likely to act unethically to resolve the dilemmas in the accounting/business cases than in the academic cases. This finding is troubling in that it suggests that students either feel less compelled to act ethically in business, or that they perceive that ethical standards in the business world are generally low when compared to their current educational environment. In addition, the students in the study maintained the same halo effect (i.e., the difference between an individual's perception of their likelihood of performing an unethical action compared to their perception of their peers' likelihood to perform the same unethical action) across the two types of ethical dilemma. 相似文献