Substance Over Form? An Exploratory Study of the Role of Audit Committees in an Emerging Economy

2011 ◽  
Author(s):  
Dorota Dobija
Keyword(s):  
Exploratory Study ◽  
Emerging Economy ◽  
Audit Committees

scholarly journals Audit Committees Oversight Of Information Technology Risk

2003 ◽  
Vol 7 (4) ◽  
pp. 1-12 ◽  
Author(s):  
Linda B. Hadden ◽  
Dana R. Hermanson ◽  
F. Todd DeZoort
Keyword(s):  
Information Technology ◽  
Exploratory Study ◽  
Audit Committee ◽  
Audit Committees ◽  
Company Size ◽  
Factors Associated ◽  
It Risk

This exploratory study examines the role of the audit committee in overseeing information technology (IT) risk. We address the degree of audit committee oversight of specific IT risks, as well as factors associated with variations in audit committee IT oversight. Based on responses from 39 audit committee members, we found (1) little audit committee emphasis on oversight of IT risks, (2) audit committees involved with IT oversight focus on more traditional risks (e.g., monitoring), while very little attention is devoted to IT acquisition and implementation, and (3) the amount of IT oversight is positively associated with the responding members auditing experience and prior familiarity with the COBIT model for assessing IT risks. Audit committee independence, diligence, and expertise, company size, and industry were not significantly associated with IT oversight.

The role of collective identifications in family processes of post-trauma reconstruction: An exploratory study with Kurdish refugee families and their diasporic community

2017 ◽  
Vol 5 (2) ◽  
pp. 107-133 ◽  
Author(s):  
Ruth Kevers ◽  
Peter Rober ◽  
Lucia De Haene
Keyword(s):  
Thematic Analysis ◽  
Exploratory Study ◽  
Meaning Making ◽  
Family Processes ◽  
Small Scale ◽  
Refugee Families ◽  
Family Contexts ◽  
Diasporic Community ◽  
And Coping

While collective identifications of diasporic Kurds have attracted considerable scholarly interest, their possible role in familial processes of post-trauma reconstruction has hardly been studied. The aim of this article is therefore to develop an explorative understanding of the deployment and meaning of collective identifications in intimate family contexts by examining the interconnectedness between the transmission of cultural and political belonging and post-trauma meaning-making and coping in Kurdish refugee families. After contextualising diasporic Kurds’ collective identifications through an ethnographic depiction of the Kurdish diasporic community in Belgium, this article reports on findings from a small-scale, exploratory study with five Kurdish refugee families in Belgium. Thematic analysis of family and parent interviews indicates how cultural and political identifications may operate as sources of (1) dealing with cultural bereavement and loss; (2) commemorating trauma; and (3) reversing versus reiterating trauma. Overall, this study’s findings support an explorative understanding of collective identifications as meaningful resources in families’ post-trauma reconstruction.ABSTRACT IN KURMANJIRola nasnameyên komelî di pêvajoyên malbatî yên vesazkirina paş-trawmayê de: Xebateke raveker li ser malbatên kurd ên penaber û civakên wan ên dîasporayêTevî ku nasnameyên komelî yên kurdên dîasporayê ta radeyeke baș bûye mijara lêkolînan, rola wan a muhtemel di pêvajoyên malbatî yên vesazkirina (selihandin) paş-trawmayê qet nehatine vekolîn. Lewma armanca vê gotarê ew e têgihiştineke raveker pêş bixe li ser rol û wateya nasnameyên komelî yên di çarçoveya mehremiya malbatê de, ku vê yekê jî dê bi rêya vekolîna wê têkiliya rijd bike ya di navbera neqlkirina aidiyetên çandî-siyasî û rêyên sazkirina wateyê û serederîkirina li dû trawmayê di nav malbatên kurd ên penaber de. Piştî diyarkirina çarçoveya nasnameya komelî ya Kurdên diasporayê bi rêya teswîreke etnografîk a cemaeta diasporaya Kurd li Belçîkayê, ev gotar encamên ji xebateke biçûk a bi pênc malbatên kurd ên penaber ên li Belçîkayê pêşkêş dike. Tehlîla babetî ya hevpeyvînên ligel malbatan û dayik û bavan nîşan dide ka çawa nasnameyên çandî û siyasî dikarin bibin çavkanî ji bo (1) serederîkirina bi mehrûmiyeta çandî û windahiyên xwe; (2) bibîranîna trawmayê; û (3) kêmrengkirin an, beramber vê yekê, dubarekirina trawmayê. Bi giştî, encamên vê xebatê wê têgihiştineke raveker tesdîq dikin ku nasnameyên kolektîf çavkaniyên kêrhatî ne di vesazkirina paş-trawmayê ya malbatan de. ABSTRACT IN SORANIDewrî nasname bekomellekan le prose binemalleyîyekanî sazkirdinewey paş-trawmayîda: lêkollîneweyekî şirovekarî binemalle penabere kurdekan û civatî ewan le diyasporaLe katêkda nasname bekomellekanî kurdekanî diyaspora le layen şarezakanewe giringîyekî berçawî pê drawe û serincî ewanî bo lay xoyî rakêşawe, bellam sebaret be egerî dewrî prose binemalleyîyekanî sazkirdinewey paş-tirawma be degmen lêkollîneweyek encam drawe. Ke wate, amancî em wutare perepêdan be têgeyîştinêkî şirovekarane lemerr bekarhênan û manay nasname bekomellekan le bestênekanî têkellawîy binemalleyîdaye, ke le rêgey peywendîy nêwan rewtî gwastineweyî grêdraweyî kultûrî û siyasî, sazbûnî mana û herweha rahatin legell kêşekanî qonaẍî paş tirawma le binemalle kurde penaberekanda taqî krawetewe. Dway awirrdanewe le civakî diyasporay kurd le Belcîka, nasname bekomellekanî kurdekanî diyaspora le bestênî xoyda xwêndinewey bo krawe û bem gêreye lem wutareda lêkollîneweyekî şirovekarane bo qebareyekî biçûk le pênc binemalley kurdî penaber le Belcîka dekrê û encamekanî billaw dekrêtewe. Şîkarîyekî babetiyaney wutuwêj legell binemalle û dayk û bawkekan nîşanî dedat ke çon dekrê nasname kultûrî û siyasîyekan wek serçaweyek bo em sê mijare derbikewn: (1) gîrodebûn be ledestçûn û bizirbûnî kultûr; (2) webîrhênanewey tirawma; û (3) pêçewanebûnî tirawma leberamber dûbarebûneweyda. Beşêweyekî giştî, encamekanî em lêkollîneweye piştgîrî le têgeyîştinêkî şirovekarane le nasname bekomellekan dekat ke wekû serçaweyekî giring bo sazkirdinewey binemallekan le dway qonaẍî paş-tirawma seyr dekrêt.

COMPLEMENTARY PRODUCT CATEGORIZATION AND ITS INFLUENCE ON THE MAKE, BUY, AND ALLY DECISION: AN EXPLORATORY STUDY

2020 ◽  
pp. 2150006
Author(s):  
YAMUNA BABURAJ ◽  
DANIEL TZABBAR ◽  
VADAKE NARAYANAN
Keyword(s):  
Exploratory Study ◽  
User Engagement ◽  
Technology Strategy ◽  
Knowledge Capital ◽  
Complementary Products ◽  
Personal Computing ◽  
Complementary Product ◽  
Computing Industry ◽  
Different Dimensions

The role of complementary products is becoming increasingly important in facilitating innovation and has become a pivotal aspect of an organisation’s technology strategy. To address the lack of a useful framework that captures the different dimensions of product complementarity, this paper proposes a categorization for complementary products centered on user engagement. Based on a sample of 305 make, buy, and ally decisions for 32 primary product firms in the Personal Computing industry, this paper explores the influence of the proposed categorization on its strategy decision for developing complementary products. Results suggest a nuanced categorization of product complementarity adds value to explaining the decision, with the firm’s knowledge capital having a non-trivial influence on it. This paper endeavors to contribute to the literature on platform innovation by examining significance of inter-product relationships on strategy.

scholarly journals It takes two to tango: the interplay between decision logics, communication strategies and social media engagement in start-ups

2021 ◽  
Author(s):  
Christian Rudeloff ◽  
Stefanie Pakura ◽  
Fabian Eggers ◽  
Thomas Niemand
Keyword(s):  
Social Media ◽  
Comparative Analysis ◽  
Fuzzy Set ◽  
Exploratory Study ◽  
Communication Strategies ◽  
Qualitative Comparative Analysis ◽  
Communication Models ◽  
Social Media Engagement ◽  
Start Ups

AbstractThis manuscript analyzes start-ups’ usage of different communication strategies (information, response, involvement), their underlying decision logics (effectuation, causation, strategy absence) and respective social media success. A multitude of studies have been published on the decision logics of entrepreneurs as well as on different communication strategies. Decision logics and according strategies and actions are closely connected. Still, research on the interplay between the two areas is largely missing. This applies in particular to the effect of different decision logics and communication models on social media success. Through a combination of case studies with fuzzy-set Qualitative Comparative Analysis this exploratory study demonstrates that different combinations of causal and absence of strategy decision logics can be equally successful when it comes to social media engagement, whereas effectuation is detrimental for success. Furthermore, we find that two-way-communication is essential to create engagement, while information strategy alone cannot lead to social media success. This study provides new insights into the role of decision logics and connects effectuation theory with the communication literature, a field that has been dominated by causal approaches.

AN EXPLORATORY STUDY OF THE ROLE OF MENTORING IN THE ACCULTURATION OF LATINO/A YOUTH

2015 ◽  
Vol 43 (7) ◽  
pp. 868-877 ◽  
Author(s):  
Lynn C. Liao ◽  
Bernadette Sánchez
Keyword(s):  
Exploratory Study
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