Industry experience in migrating to object technology

Author(s):  
R. Thomas
1996 ◽  
Author(s):  
Karen Schnell ◽  
Nathan Zalman ◽  
Atul Bhatt

2018 ◽  
Vol 38 (3) ◽  
pp. 121-147 ◽  
Author(s):  
Christine Contessotto ◽  
W. Robert Knechel ◽  
Robyn A. Moroney

SUMMARY Audit quality is dependent on the experience and effort of the audit team to identify and respond to client risks (risk responsiveness). Central to each team are the core role holders who plan and execute the audit. While many studies treat the partner as the primary core role holder, the manager and auditor-in-charge (AIC) are also important. Using data for engagements from two midtier firms, we analyze the association between the experience and relative effort of the manager and AIC and risk responsiveness. We find a manager's client-specific experience is associated with risk responsiveness for non-listed clients but find no evidence that the general or industry experience of a manager, or the experience of the AIC, is associated with risk responsiveness. The client-specific experience and relative effort of the partner is associated with risk responsiveness. These results suggests that managers can provide an important, albeit limited, contribution to the audit. JEL Classifications: M2. Data Availability: The data were made available to the researchers on the understanding that they will remain confidential.


1998 ◽  
Vol 102-103 ◽  
pp. 575-579 ◽  
Author(s):  
Jacques LeClaire ◽  
Odile de Silva

Author(s):  
Joseph M. Deeb ◽  
Mary E. Danz-Reece ◽  
Tamara J. Smolar

2016 ◽  
Vol 31 (3) ◽  
pp. 642-656 ◽  
Author(s):  
Violet T. Ho ◽  
Amanuel G. Tekleab

Purpose – The purpose of this paper is to disentangle the relationship between the request of idiosyncratic deals (i-deals) and the receipt of such deals, and investigate the moderating roles of human capital (gender and industry experience) and social capital (leader-member exchange (LMX)) in this relationship. Attitudinal outcomes of i-deals receipt are also examined. Design/methodology/approach – Data were collected from 244 alumni of a Midwestern public university. Findings – The positive relationship between i-deals request and receipt was stronger at higher than at lower levels of LMX. Receiving i-deals was related positively to job satisfaction and affective commitment, and negatively to turnover intention. Research limitations/implications – The authors provide a nuanced perspective of i-deals by separating employees’ request from their receipt of i-deals, and identifying contingent factors that determine whether i-deal requests are successful. Practical implications – For employees, cultivating a strong relationship with one’s supervisor can yield benefits that extend to i-deals negotiation. Providing i-deals to deserving workers can boost employees’ work attitudes. Originality/value – Previous studies have operationalized the i-deals construct as requesting and receiving the deal, thereby excluding the possibility that employees may have requested but did not receive the i-deal. This is one of the first studies to disentangle these two concepts, thereby providing a more balanced and representative view of i-deal-making in organizations.


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