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Title: Modeling and analysis of global collaborative outsourcing manufacturing systems (GCOM) using Monte Carlo simulation.
Creator: Srinuwattiwong, Prapoj., Florida Atlantic University, Han, Chingping (Jim), College of Engineering and Computer Science, Department of Ocean and Mechanical Engineering
Abstract/Description: Our research establishes the platform and modeling for the new trend in today's Global Supply Chain Management Systems (GCOM). The framework consists of various practical policies with respect to booking units, reserve-price, and the preservation of relationship between the outsourcing organization and their contract manufacturers. Mathematical models have been studied and reconciled to constitute the most suitable expression. Monte Carlo Simulation is chosen to describe the outsourcing's...
Show moreOur research establishes the platform and modeling for the new trend in today's Global Supply Chain Management Systems (GCOM). The framework consists of various practical policies with respect to booking units, reserve-price, and the preservation of relationship between the outsourcing organization and their contract manufacturers. Mathematical models have been studied and reconciled to constitute the most suitable expression. Monte Carlo Simulation is chosen to describe the outsourcing's phenomena under our given conditions. The study path may be useful for both SCM's analyst and any global organization looking for the offshore outsourcing in order to establish the optimal point in reserving the production's capacity with the cognition in today's fluctuated global demand and currency exchange rate.
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Date Issued: 2002
PURL: http://purl.flvc.org/fcla/dt/12018
Subject Headings: Offshore assembly industry, Monte Carlo method, Business logistics, Physical distribution of goods--Management
Format: Document (PDF)

Title: The economic consequences of auditor industry specialization.
Creator: Almutairi, Ali R., Florida Atlantic University, Skantz, Terrance R., Dunn, Kimberly
Abstract/Description: This paper examines the association between the employment of industry specialist auditors, and the degree of information asymmetry and the cost of debt of a client company. Unlike auditors without industry expertise, auditors with industry expertise can better improve the credibility of financial statements (Krishnan 2003; Balsam et al. 2003) and verify management forecasts, thereby minimizing management's discretion in applying accounting principles and standards (Kwon 1996). This suggests...
Show moreThis paper examines the association between the employment of industry specialist auditors, and the degree of information asymmetry and the cost of debt of a client company. Unlike auditors without industry expertise, auditors with industry expertise can better improve the credibility of financial statements (Krishnan 2003; Balsam et al. 2003) and verify management forecasts, thereby minimizing management's discretion in applying accounting principles and standards (Kwon 1996). This suggests that industry specialist auditors can enhance audit quality. Consequently, clients of industry specialist auditors are expected to achieve more significant economic benefits than clients of nonspecialist auditors. Based on product differentiation theory and signaling theory, it is hypothesized in this study that clients of industry specialist auditors are more likely to enjoy a lower level of information asymmetry and a lower cost of debt than clients of nonindustry specialist auditors. In addition, this study hypothesizes that the marginal economic value added by auditor industry specialization varies between financially troubled clients and financially healthy clients that seek external financing. The results indicate that clients of specialists experience a lower information asymmetry level than clients of nonspecialists. This economic value provided by specialists is important and more pronounced for unregulated firms than for regulated firms. This inference, however, does not hold when information asymmetry is measured using analyst forecast dispersion. In addition, clients hiring specialists enjoy better credit ratings and lower cost of debt than clients of nonspecialists, and this economic value is more significant for financially troubled firms than for financially healthy firms. However, these findings do not hold for each proxy of auditor industry specialization.
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Date Issued: 2006
PURL: http://purl.flvc.org/fcla/dt/12191
Subject Headings: Financial services industry--Auditing, Corporations--Auditing, Total quality management, Organizational effectiveness--Measurement
Format: Document (PDF)

Title: Employees' perception of employers' response after workplace injury.
Creator: Patrick, Nancy S., College of Education, Department of Educational Leadership and Research Methodology
Abstract/Description: The purpose of this study was to (a) explore the lived experiences of school district employees who have sustained on-the-job injuries with specific attention to employee perceptions of employer response after injury and (b) examine whether purposeful empathetic response from the employer after workplace injury was related to changes in employee perceptions of employer response. This study included both qualitative and quantitative methods. In Phase 1, the sample for the interviews included...
Show moreThe purpose of this study was to (a) explore the lived experiences of school district employees who have sustained on-the-job injuries with specific attention to employee perceptions of employer response after injury and (b) examine whether purposeful empathetic response from the employer after workplace injury was related to changes in employee perceptions of employer response. This study included both qualitative and quantitative methods. In Phase 1, the sample for the interviews included nine workers from a large school district in South Florida who had active injury claims within two years before the study began. The Phase 1 findings were that the level of assistance and type of support received after reporting an injury varied among participants, despite working for the same employer; that the perceived response from the employer was more influential in affecting the participants' experience of workplace injury than participants' perception of the response of their coworkers; t hat the reaction from a majority of the school district employees (6 of 9) who were injured at work mirrored perceived employer response; and that more than half of the nine participants had unmet expectations of their employer with respect to how they were treated after experiencing workplace injury. In Phase 2, the 91 subjects that participated in the organizational response survey (See Appendix E and Appendix F) were employees from the same school district who were injured during an eight-week period. Data from three subscales (organizational support, return-to-work policies, and post-injury job satisfaction) on the survey instrument were compared between two groups., An experimental group received purposeful empathetic response from both the employer at the local school or department level as well as contact from the employer's Risk Management department. Analysis of variance was used to compare responses of the groups. A Bonferroni adjustment of .05/3 or .017 was applied: the result was non-significant. This finding suggests that purposeful, empathetic contact alone was not enough to significantly affect the participants' scores.
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Date Issued: 2010
PURL: http://purl.flvc.org/FAU/2978950
Subject Headings: Workers' compensation, Personnel management, Job security, Social aspects, Corporate culture, DIsability insurance claimants, Employment, Industrial accidents, Psychological aspects
Format: Document (PDF)

Title: Moving Mountains: Animal Rights Organizations, Emotion, and Autodidactic Frame Alignment.
Creator: Jarvis, Lee Charles Jr., Goodrick, Elizabeth, Florida Atlantic University, College of Business, Department of Management
Abstract/Description: Animal rights organizations, in attempting to affect institutional change in industrial animal agriculture, face an institutional mountain. I show how these organizations, though contesting institutions which are highly reified, tacitly endorsed, and historically inertial, leverage emotional experiences and regulation to incrementally move this mountain. Using a grounded qualitative study of interview data from animal rights advocates and archival data generated by animal rights organizations...
Show moreAnimal rights organizations, in attempting to affect institutional change in industrial animal agriculture, face an institutional mountain. I show how these organizations, though contesting institutions which are highly reified, tacitly endorsed, and historically inertial, leverage emotional experiences and regulation to incrementally move this mountain. Using a grounded qualitative study of interview data from animal rights advocates and archival data generated by animal rights organizations, this study finds that animal rights organizations have encoded both response- and antecedent-focused emotion regulation into two distinct strategies used to garner support for their institutional change project: transgression mining and seed planting. Furthermore, this study expounds upon the role of moral emotional experiences in the individual-level process by which persons alternate into support for animal rights organizations and their goals, here labeled autodidactic frame alignment. Drawing on Goffman’s backstage/frontstage distinction, this study illustrates how emotion’s role in institutional change efforts varies across both level of analysis and areas of interactive life. In doing so, this research adds empirical weight to and extends recent theoretical work expounding upon the emotionally-charged nature of the lived experience of institutions.
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004645, http://purl.flvc.org/fau/fd/FA00004645
Subject Headings: Communication in organizations, Corporate culture, Grounded theory, Management -- Psychological aspects, Operations research, Organizational behavior, Organizational change, Psychology, Industrial
Format: Document (PDF)

Title: Active networking and innovation: An evaluation of active networking as a driver of accelerated Internet innovation.
Creator: Wood, James L., Florida Atlantic University, Wu, Jie, College of Engineering and Computer Science, Department of Computer and Electrical Engineering and Computer Science
Abstract/Description: Innovation has flourished at the edge of the Internet; however, the core has experienced a slower pace of innovation. This lag is impacting the pace of innovation at the edge and threatening quality as ad hoc solutions are implemented to overcome core network barriers to innovation. Active networking technology, which opens up the architecture of routers, is proposed as a standard solution. Researchers draw an analogy to the computer industry where innovation is claimed to be accelerated by...
Show moreInnovation has flourished at the edge of the Internet; however, the core has experienced a slower pace of innovation. This lag is impacting the pace of innovation at the edge and threatening quality as ad hoc solutions are implemented to overcome core network barriers to innovation. Active networking technology, which opens up the architecture of routers, is proposed as a standard solution. Researchers draw an analogy to the computer industry where innovation is claimed to be accelerated by modularization. This argument is valid to the extent that the router market is similar to the computer market; however, contemporary innovation theories cast doubt on this likelihood. These theories indicate that for active networking technology to accelerate Internet innovation, extraordinary measures will be required to break the status quo. This paper analyzes this situation and makes recommendations, based on innovation theory, on how active networking can be successful in accelerating Internet innovation.
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Date Issued: 2004
PURL: http://purl.flvc.org/fcla/dt/13161
Subject Headings: Computer industry--Technological innovations, Computer networks--Management, Computer networks--Software, Routers (Computer networks), Internetworking (Telecommunication)
Format: Document (PDF)

Title: Corporate Social Responsibility and Strategic Performance: Realizing A Competitive Advantage through Corporate Social Reputation and a Stakeholder Network Approach.
Creator: Peters, Richard C., Golden, Peggy A., Florida Atlantic University
Abstract/Description: This study provides an exploratory investigation of the link between Corporate Social Responsibility (CSR) and Firm Competitive Advantage. It poses two primary research questions (1) What valuable and rare resource does the firm acquire through CSR? and 2) How does the firm's approach to stakeholder management influence its ability to protect and enhance the value of this resource? Corporate Social Reputation, the perception of the firm by its internal and external stakeholders, is argued to...
Show moreThis study provides an exploratory investigation of the link between Corporate Social Responsibility (CSR) and Firm Competitive Advantage. It poses two primary research questions (1) What valuable and rare resource does the firm acquire through CSR? and 2) How does the firm's approach to stakeholder management influence its ability to protect and enhance the value of this resource? Corporate Social Reputation, the perception of the firm by its internal and external stakeholders, is argued to be the valuable and rare resource that CSR provides. By building positive stakeholder relationships through CSR the firm is able to positively influence stakeholder assessment and gain 'reputational capital'. The value of reputational capital lies in its ability to promote operational efficiency and engender product differentiation, which independently as well as in tandem, grant firms superior performance over their competitors. Corporate Social Reputation is also expected to be positively influenced by the finn's adoption of a 'network' approach to stakeholder management. Two specific network attributes: extensiveness and consistency are argued to promote reputational capital growth. Network Extensiveness is determined by the number and diversity of firmstakeholder relationships, whereas Network Consistency is concerned with the variability of firm behavior across its entire stakeholder network. The hypothesized model was evaluated via a longitudinal study of one hundred and fifty eight firms from multiple industries. Structural Equation Modeling (SEM) was employed to assess path coefficients as well as the goodness of fit of the measurement and structural models. The results provide support for the positive influence of CSR on Corporate Social Reputation, but no support for a significant relation between either Network Extensiveness or Network Consistency and Corporate Social Reputation. Also, the results indicate that Corporate Social Reputation directly, positively and significantly contributes to a firm's ability to achieve and sustain a Competitive Advantage for both an internal (Return on Assets) and external (Tobin's q) measure of firm financial performance. Further, the findings suggest that the contribution of CSR to financial performance may be indirect and facilitated through a step-wise process which requires the attainment of a positive and superior Corporate Social Reputation before Competitive Advantage can be achieved.
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Date Issued: 2007
PURL: http://purl.flvc.org/fau/fd/FA00000609
Subject Headings: Social Responsibility of Business, Industrial Management--Moral and Ethical Aspects, Organizational Effectiveness, Strategic Planning, Competition--Social Aspects
Format: Document (PDF)

Title: Canadian professional chef's' perceived value of formal culinary education and its relationship with industry success.
Creator: Roche, Colin Philip., College of Education, Department of Educational Leadership and Research Methodology
Abstract/Description: Hundreds of universities, colleges and institutions graduate students yearly with some form of culinary education. To date, limited research has been conducted to examine the perceived value of formal culinary education on industry career success from the perspective of those who conduct the majority of the hiring of culinary positions. This dissertation examined the perceived value of formal education in culinary arts and its relationship with industry success from the perspective of...
Show moreHundreds of universities, colleges and institutions graduate students yearly with some form of culinary education. To date, limited research has been conducted to examine the perceived value of formal culinary education on industry career success from the perspective of those who conduct the majority of the hiring of culinary positions. This dissertation examined the perceived value of formal education in culinary arts and its relationship with industry success from the perspective of Canadian professional chefs.... Though the population for this study was Canadian professional chefs who were members of the Canadian Culinary Federation, the results of this study may be useful to both current and future culinarians who are pursuing or contemplating pursuing formal culinary education in other countries, especially the United States....Institutions that provide formal culinary education will find this important as they come under increased scrutiny from stakeholders to demonstrate the value of the investment students make in terms of tuition and associated costs.
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Date Issued: 2012
PURL: http://purl.flvc.org/FAU/3355878
Subject Headings: Hospitality industry, Study and teaching (Higher), Vocational interests, Food service, Vocational guidance, Restaurant management, Study and teaching (Higher)
Format: Document (PDF)

Title: Corporate Tax Aggressiveness, Auditor Provided Tax Services, And Audit Quality: Evidence From Recent PCOAB Rules Concerning Independence And Tax Services.
Creator: Carr, Kellie M., Cao, Jian, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: Using tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated...
Show moreUsing tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated with tax aggressive services are also more likely to experience an improvement in audit quality following the reductions in APTS. Results suggest an increase in audit quality due to a reduction in economic bonding following APTS restrictions. Consistent with the economic bonding theory, companies that significantly reduced APTS experienced a larger improvement in audit quality after the change compared to companies that did not significantly reduce APTS. For tax aggressive companies, those that reduced APTS did experience a significant increase in audit quality after the change compared to tax aggressive companies that did not significantly reduce APTS. Moreover, companies considered important tax clients by their audit firms that significantly reduced APTS did experience a marginally greater increase in audit quality after the change compared to other important tax clients that did not significantly reduce APTS. Overall, my results indicate that the PCOAB 2006 restrictions were effective in decreasing APTS and economic bonding, thereby leading to improved audit quality, especially among companies associated with tax aggressive services. Accordingly, concerns for loss of knowledge spillover seem to be minimal. There are few studies that investigate the effectiveness of the PCAOB 2006 restrictions on audit quality. Therefore, my study fills this void by using a tax specific measure of audit quality, tax accrual quality, to specifically examine the target of the restrictions— audit clients that are associated with aggressive tax services. My study confirms and expands APTS, economic bonding, audit quality, tax accrual quality, and tax aggressive research, and also provides insight into and support for current policy debates concerning APTS and tax aggressive services.
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Date Issued: 2017
PURL: http://purl.flvc.org/fau/fd/FA00004884, http://purl.flvc.org/fau/fd/FA00004884
Subject Headings: Auditing--Standards--United States., Corporations--Standards--United States., Corporations--Auditing., Organizational effectiveness--Measurement., Financial services industry--Management.
Format: Document (PDF)

Title: Do “Superstar” CEOs Impair Auditors’ Independence and Professional Skepticism?.
Creator: Harvin, Oscar, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: The study examines the potential threat to an auditor’s independence in fact which may result from the extraordinarily favorable personal reputation (superstar status) of an audit client’s CEO This potential threat to an auditors’ independence is the result of a halo effect bias which can distort an individual’s judgment and behavior Accounting firms use a business risk audit approach which involves conducting a strategic risk assessment which assesses the overall threats to the business...
Show moreThe study examines the potential threat to an auditor’s independence in fact which may result from the extraordinarily favorable personal reputation (superstar status) of an audit client’s CEO This potential threat to an auditors’ independence is the result of a halo effect bias which can distort an individual’s judgment and behavior Accounting firms use a business risk audit approach which involves conducting a strategic risk assessment which assesses the overall threats to the business model of an audit client Prior research has demonstrated that the strategic risk assessment can bias the judgment of auditors pertaining to financial account level risk assessments For example, the Bernie Madoff Ponzi scheme demonstrated how an extraordinarily well respected individual with superstar status can distort the judgment of knowledgeable and normally skeptical individuals An experiment was conducted to examine the potential threat of a superstar CEO on an auditor’s independence as demonstrated by the ability to distort the judgment of the auditor during the performance of the strategic risk assessment In addition, the experiment was designed to examine whether the halo cognitive bias can lessen the impact that an auditor’s professional skepticism has on his or her judgment and behavior during the audit of a client’s financial statement Unlike other studies which have sought only to demonstrate that a cognitive bias exist which impairs auditor judgment; the study also examined whether the influence of a halo effect bias can be mitigated by the formal rating of audit evidence in a similar manner that was used by Embu and Finley (1977) to successfully mitigate a framing effect The experiment did not support the main hypothesis of the study that auditors assess the strategic risk at a lower risk level for firms that employ a superstar CEO than for those whom employ a non-superstar CEO This result may primarily be due to the inability of the scenario used in the experiment to sufficiently differentiate the characteristics of the superstar and non-superstar CEO Without establishing that the participants’ judgment was being distorted by a superstar CEO; the other hypotheses which involved testing a debiasing method to mitigate the halo effect caused by a superstar CEO and investigating whether a halo effect reduces the impact that auditors’ trait skepticism level has on their judgment could not be properly tested
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004771
Subject Headings: Chief executive officers--Professional ethics, Accounting--Moral and ethical aspects, Accountants--Professional ethics, Auditors--Psychology, Behaviorism (Psychology), Industrial management
Format: Document (PDF)

Title: Working in the Biz: Material and Identity Processes of Bartending.
Creator: Frazer, Jacqueline M.E., Hough, Phillip A., Florida Atlantic University, Dorothy F. Schmidt College of Arts and Letters, Department of Sociology
Abstract/Description: Bartending makes for an interesting case study in that it brings together research on emotional labor and tipped front-line service jobs, as well as the contemporary increase in precarity in work and precarity in life. This project explores the material and identity processes of bartending, examining how a precarious job with high expectations of emotional labor in-turn affects the occupational and personal identities of those employed in the industry. Overall three overarching themes were...
Show moreBartending makes for an interesting case study in that it brings together research on emotional labor and tipped front-line service jobs, as well as the contemporary increase in precarity in work and precarity in life. This project explores the material and identity processes of bartending, examining how a precarious job with high expectations of emotional labor in-turn affects the occupational and personal identities of those employed in the industry. Overall three overarching themes were identified: (1) When wages are outsourced to customers via tipping systems workers are exposed to particularly high emotional demands, rendering bartending a unique form of quid pro quo emotional labor. (2) Bartenders exist in a “default career” mode of employment that is stigmatized for being low-status low-skilled labor. (3) Performing emotional labor and managing stigma creates a divergence between bartender’s personal and occupational identities resulting in constant identity work on and off the job.
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Date Issued: 2017
PURL: http://purl.flvc.org/fau/fd/FA00004876, http://purl.flvc.org/fau/fd/FA00004876
Subject Headings: Bartending--Psychological aspects., Bars (Drinking establishments)--Management., Alcoholic beverage industry--Social aspects., Identity (Psychology), Quality of work life., Work environment--Social aspects.
Format: Document (PDF)

Title: Safe Discharge of Landfill Leachate to the Environment.
Creator: Lakner, Joseph, Meeroff, Daniel E., Florida Atlantic University, College of Engineering and Computer Science, Department of Civil, Environmental and Geomatics Engineering
Abstract/Description: The objective of this research was to determine if mature landfill leachate could be treated to a level so that it was safe to discharge to the environment. The treatment method was an Advanced Oxidation Process. The process utilized Titanium Dioxide and UV. Three different reactor types were used, falling film, flow through and falling film + Electron Magnetic Oxygen Hydrogen (EMOH). To improve removal pre-treatment with titanium dioxide settling were conducted in conjunction with treatment...
Show moreThe objective of this research was to determine if mature landfill leachate could be treated to a level so that it was safe to discharge to the environment. The treatment method was an Advanced Oxidation Process. The process utilized Titanium Dioxide and UV. Three different reactor types were used, falling film, flow through and falling film + Electron Magnetic Oxygen Hydrogen (EMOH). To improve removal pre-treatment with titanium dioxide settling were conducted in conjunction with treatment in a reactor. The best removal was obtained with pre-treatment with titanium dioxide settling, followed by the falling film + EMOH reactor. In 8 hours, removal was 63% for COD, 53% for ammonia, 73% for alkalinity and 98% for calcium hardness. The kinetics found in this experiment show that full treatment times for safe discharge vary between contaminates. For complete removal of all tested contaminates to safe discharge regulations requires 185 hour of treatment.
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Date Issued: 2015
PURL: http://purl.flvc.org/fau/fd/FA00004515, http://purl.flvc.org/fau/fd/FA00004515
Subject Headings: Hazardous wastes -- Biodegradation, Leachate -- Purification, Oxidation, Phytoremediation, Sanitary landfills -- Health aspects, Sanitary landfills -- Leaching -- Environmental aspects, Sanitary landfills -- Management, Titanium dioxide -- Industrial applications
Format: Document (PDF)

Title: Recovering Titanium Dioxide (TiO2) after its Use to Treat Leachate for Reuse on Future Leachate Flows.
Creator: Coffman, Neil, Meeroff, Daniel E., Florida Atlantic University, College of Engineering and Computer Science, Department of Civil, Environmental and Geomatics Engineering
Abstract/Description: This thesis was about finding a recovery method for TiO2, using a TiO2 recovery technology, which was high enough to be economical ($10 - $15 per 1,000 gallons) to be adopted by wastewater treatment plants. When comparing recovery technologies, the top three which were investigated further through experimentation were a centrifuge, sedimentation tank, and microfilter membrane. Upon experimentation and research, the TiO2 recovery efficiencies of these technologies were 99.5%, 92.5%, and 96.3%,...
Show moreThis thesis was about finding a recovery method for TiO2, using a TiO2 recovery technology, which was high enough to be economical ($10 - $15 per 1,000 gallons) to be adopted by wastewater treatment plants. When comparing recovery technologies, the top three which were investigated further through experimentation were a centrifuge, sedimentation tank, and microfilter membrane. Upon experimentation and research, the TiO2 recovery efficiencies of these technologies were 99.5%, 92.5%, and 96.3%, respectively. When doing economic analysis on these technologies comparing TiO2 efficiencies and capital and operational costs, the centrifuge was the most preferred economic option. Also, its cost did were in the economical range ($10 - $15/1,000 gallons) which makes even this technology economical. Besides that, important and valuable information about TiO2: settling behavior, particle size and zeta potential, interactions with COD, and filter operations (particle characterization) were discovered for future research and future testing on this issue.
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Date Issued: 2015
PURL: http://purl.flvc.org/fau/fd/FA00004490, http://purl.flvc.org/fau/fd/FA00004490
Subject Headings: Environmental chemistry, Environmental engineering, Fluid dynamics, Microfluidic devices, Sewage disposal plants -- Management, Solution (Chemistry), Titanium dioxide -- Environmental aspects, Titanium dioxide -- Industrial applications
Format: Document (PDF)

Title: Economic Consequences of Implementing the Engagement Partner Signature Requirement in the UK.
Creator: Liu, Min, Kohlbeck, Mark, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: I investigate the effects of requiring the audit engagement partner (EP) signature and individual EP’s quality on information asymmetry, analysts’ forecast errors and forecast dispersion. I predict and find that, ceteris paribus, there is a significant decline in information asymmetry, analysts’ forecast errors and forecast dispersion from the pre- to post-EP signature period in the UK over both of short-term (e.g., 2008-2010) and long-term (e.g., 2004-2014). These findings hold when using a...
Show moreI investigate the effects of requiring the audit engagement partner (EP) signature and individual EP’s quality on information asymmetry, analysts’ forecast errors and forecast dispersion. I predict and find that, ceteris paribus, there is a significant decline in information asymmetry, analysts’ forecast errors and forecast dispersion from the pre- to post-EP signature period in the UK over both of short-term (e.g., 2008-2010) and long-term (e.g., 2004-2014). These findings hold when using a control sample approach and a different proxy for the information asymmetry, which indicate that my results are not likely due to the effect of concurrent events and correlated omitted variables. These findings provide timely and important empirical evidence to the ongoing debate about whether the Public Company Accounting Oversight Board should pass a similar requirement in the U.S.
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004651, http://purl.flvc.org/fau/fd/FA00004651
Subject Headings: Auditing -- Standards -- United States, Corporate governance, Corporations -- Auditing -- Standards -- United States, Disclosure in accounting, Financial risk management -- Forecasting, Financial services industry -- Management, International standard on auditing, Public Company Accounting Oversight Board
Format: Document (PDF)

Title: The impact of director monitoring role on ownership: the anti-agency theory.
Creator: Incardona, John., College of Business, Accounting
Abstract/Description: I investigate the association between independent directors' monitoring roles as distinguished by whether they reside on the audit committee (ACs) or not (NACs) and their respective ownership and whether Section 301 or a proxy for alternative independent monitoring (the percentage of institutional ownership) affects this relation. Specifically, I examine whether the objectivity required of serving as an AC (consistent with their audit function role) or alignment with investors (consistent...
Show moreI investigate the association between independent directors' monitoring roles as distinguished by whether they reside on the audit committee (ACs) or not (NACs) and their respective ownership and whether Section 301 or a proxy for alternative independent monitoring (the percentage of institutional ownership) affects this relation. Specifically, I examine whether the objectivity required of serving as an AC (consistent with their audit function role) or alignment with investors (consistent with agency theory) dominates in determining independent directors' level of share ownership. Using generalized estimations of equations I provide evidence that ACs hold less ownership than NACs that suggests differences with respect to independence in appearance/ alignment with shareholder interests not previously documented amongst independent directors. I also find evidence that Section 301 may contribute to this differential ownership while the presence of institutional ownership moderates this relationship.
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Date Issued: 2010
PURL: http://purl.flvc.org/FAU/2683129
Subject Headings: Industrial management, Corporations, Management, Directors of corporations, Legal status, laws, etc
Format: Document (PDF)

Title: Big 4 global networks: degree of homogeneity of audit quality among affiliates and relevance of PCAOB inspections.
Creator: Kassawat, Paulina M., Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: The Big 4 global networks (Deloitte, Ernst & Young [E&Y], KPMG, and PricewaterhouseCoopers [PwC]) market themselves as providers of worldwide seamless services and consistent audit quality through their members. Under the current environment in which these auditors operate, there are three types of global network members: inspected non-U.S. affiliates (inspected affiliates, hereafter), non-inspected non-U.S. affiliates (non-inspected affiliates, hereafter), and inspected U.S. offices (U.S....
Show moreThe Big 4 global networks (Deloitte, Ernst & Young [E&Y], KPMG, and PricewaterhouseCoopers [PwC]) market themselves as providers of worldwide seamless services and consistent audit quality through their members. Under the current environment in which these auditors operate, there are three types of global network members: inspected non-U.S. affiliates (inspected affiliates, hereafter), non-inspected non-U.S. affiliates (non-inspected affiliates, hereafter), and inspected U.S. offices (U.S. offices, hereafter). The recent suspension of the China-based Big 4 affiliates from auditing U.S.-listed companies calls into question whether these global networks can deliver the same level of audit quality across all their members and whether those located in jurisdictions denying access to the Public Company Accounting Oversight Board (PCAOB or Board, hereafter) to conduct inspections may benefit from such inspections. This study examines the effect of being an affiliate and the effect of PCAOB inspections on perceived audit quality. I use earnings response coefficients (ERCs) as a proxy for perceived audit quality.
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Date Issued: 2015
PURL: http://purl.flvc.org/fau/fd/FA00004385, http://purl.flvc.org/fau/fd/FA00004385
Subject Headings: Auditing standards -- United States, Business enterprises -- Computer networks, Corporate governance, Disclosure in accounting -- United States, Financial services industry -- Management, Government accountability, Intternational standard on auditing, Public Company Accounting Oversight Board
Format: Document (PDF)

Title: Are the regulatory reforms working?: evidence from audit committee members' selection of auditors.
Creator: Looknanan-Brown, Veena., College of Business, School of Accounting
Abstract/Description: The Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit...
Show moreThe Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit committee members' auditor selection process. The study examines whether Audit Committee Members use two specific types of audit quality indicators, other than managers' recommendation, in evaluating auditors. In a setting where the manager recommends the auditor, the auditors' inspection results (favorable/unfavorable) and a prior manager/auditor affiliation (absent/present) are manipulated in a between-subject research design, using financially literate professionals as a proxy for audit committee members. The study finds that audit quality perception and auditor selection are jointly determined. Inspection results are positively associated with audit quality perception and auditor selection. The nature of a manager-auditor affiliation is directly associated with audit quality perception and inversely related to auditor selection. Further, controlling for perception, audit committee members are more likely to recommend auditors with unfavorable inspection results, if a prior affiliation with management is present than if an affiliation is absent. Overall, the results indicate that audit committee members are diligent in evaluating auditors, and PCAOB inspection results are useful. The results of this study contribute to the audit committee effectiveness and PCAOB literature.
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Date Issued: 2011
PURL: http://purl.flvc.org/FAU/3318671
Subject Headings: Financial services industry, Management, Financial institutions, Law and legislation, Corporate governance, Law and legislation, Auditing, Standards, Corporations, Auditing, Standards
Format: Document (PDF)

Title: Nixon and the environment: clean air, automobiles and reelection.
Creator: Escobar, Erwin Mauricio., Dorothy F. Schmidt College of Arts and Letters, Department of History
Abstract/Description: the decades after World War II the United States became the most prosperous nation in the world. Yet, that prosperity and growth had a negative impact on the environmental quality of the nation. By the mid 1960s there was a rise in concern over environmental issues in the American public. Consequently, President Richard M. Nixon in his determination to give the American people what they sought decided to enact policies to bring the environmental crisis to an end. Among the environmental...
Show morethe decades after World War II the United States became the most prosperous nation in the world. Yet, that prosperity and growth had a negative impact on the environmental quality of the nation. By the mid 1960s there was a rise in concern over environmental issues in the American public. Consequently, President Richard M. Nixon in his determination to give the American people what they sought decided to enact policies to bring the environmental crisis to an end. Among the environmental policies of the Nixon Administration was the Clean Air Act of 1970, a highly controversial piece of legislation that placed tough regulations on the automobile industry. Due to the significant role of the auto industry in the American economy, and Nixon's concerns over reelection, there were two major shifts in business/government relations during this era. The first one was characterized by determination to protect the environment with little attention to complaints from the industry. The second one was about protecting the profitability of the industry while giving little attention to environmental problems.
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Date Issued: 2013
PURL: http://purl.flvc.org/FAU/3360764
Subject Headings: Political and social views, Presidents, Election, History, Air quality management, Government policy, Air, Pollution, Law and legislation, Automobile industry and trade, Environmental aspects, Transportation, Environmental aspects, Politics and government
Format: Document (PDF)

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