A Framework to Manage Knowledge from Defect Resolution Process

Author(s):  
Gregory Claude ◽  
Marc Boyer ◽  
Gaël Durand ◽  
Florence Sèdes
Keyword(s):  
MIS Quarterly ◽  
2014 ◽  
Vol 38 (3) ◽  
pp. 655-678 ◽  
Author(s):  
Seung Hyun Kim ◽  
◽  
Byung Cho Kim ◽  
◽  

2018 ◽  
Vol 38 (2) ◽  
pp. 125-150 ◽  
Author(s):  
Krista Fiolleau ◽  
Kris Hoang ◽  
Bradley Pomeroy

SUMMARY Policymakers have identified effective communications between the auditor and the audit committee (AC) as an indicator of a quality audit, but little is known about the factors auditors consider when deciding what to communicate about significant accounting issues. We propose auditors use the AC's oversight approach as a cue for the level of detail in their communications that is necessary to satisfy the AC's preferences for auditors' insights on issues that were resolved with management. In our experiment, auditors resolved an inventory obsolescence issue with a hypothetical CFO, and then wrote a communication about it for the AC. We manipulate the AC's preference for getting involved in the issue resolution process and its reputation for asking questions. Our results, supplemented by findings from audit partner interviews, suggest auditors tailor their communications to the AC's oversight approach, the AC's industry and accounting knowledge, and the AC chair's preferred communication style. Data Availability: Contact the authors.


2005 ◽  
Vol 9 (5) ◽  
pp. 663-669 ◽  
Author(s):  
Christopher P. Ashcroft ◽  
Stephen Challenger ◽  
David Clifford ◽  
Andrew M. Derrick ◽  
Yousef Hajikarimian ◽  
...  

2002 ◽  
Vol 7 (3) ◽  
pp. 299-311
Author(s):  
Barbara F. Walter

Although the literature on international negotiation is rich with studies attempting to explain why some wars end in negotiated settlements while others do not, the theoretical and empirical work focuses almost entirely on explaining a single dichotomous variable: whether parties reach agreement or not. This article argues that in order to truly understand how conflicts end, the resolution process must be viewed as taking place in three distinct stages which begins with the decision to initiate negotiations, continues with the decision to strike a mutually agreeable bargain, and ends with the decision to implement the terms of a treaty. Each of these stages is likely to be driven by very different causal factors, and only by drawing clear conceptual and theoretical distinctions between the stages (and then testing them this way) can we begin to understand the full range of factors that truly bring peace.


1927 ◽  
Vol 23 (1) ◽  
pp. 124-124
Author(s):  
M. M. Nevyadomsky

Krner's antiplococcal serum has a significant therapeutic effect in cases of pure pneumococcal pneumonia: its mortality rate decreases dramatically, the rate of complications also decreases, the duration of the disease is reduced, the temperature falls more quickly, the patients' well-being improves the day after injection, pain and shortness of breath disappear, cough becomes smaller and pulse is less frequent, diuresis increases, the resolution process in lungs is more often accelerated, etc.


Sign in / Sign up

Export Citation Format

Share Document