scholarly journals Client Perceptions of the Value of Microinsurance: Evidence from Southern Ghana

2014 ◽  
Author(s):  
Lena Giesbert ◽  
Susan Steiner
Keyword(s):  
Client Perceptions ◽  
Southern Ghana

Clients' Expectations on Audit Judgments: A Note

2004 ◽  
Vol 16 (1) ◽  
pp. 63-74 ◽  
Author(s):  
Venkataraman M. Iyer ◽  
Dasaratha V. Rama
Keyword(s):  
Audit Quality ◽  
Financial Statements ◽  
Early Years ◽  
Relative Power ◽  
Client Perceptions ◽  
Audit Firm ◽  
Auditor Tenure ◽  
Start Up ◽  
Nonaudit Services ◽  
The Impact

Audited financial statements can be viewed as the product of negotiations between a company's management and its auditor. Relative power of these two parties is a major factor that determines the outcome of the negotiation. This study examines the impact of auditor tenure, importance of a client to an audit partner, nonaudit purchases, and prior audit firm experience of client personnel on client perceptions about their ability to persuade the auditor in the context of an accounting disagreement. We obtained responses to a survey from 124 CPAs in industry who are employed as CEOs, CFOs, controllers, or treasurers. Our results indicate that respondents from companies with short auditor tenures were somewhat more likely to indicate that they could persuade the auditor to accept their (client's) position in case of a disagreement. This finding is consistent with the argument that auditors are susceptible to influence in the early years as they are still in the process of recouping start-up costs, but is not consistent with concerns expressed by legislators and others that long auditor tenures will adversely affect audit quality. Respondents who believed their business was more important for the audit partner were also more likely to believe that they could persuade the auditor. However, the purchase of nonaudit services and prior audit experience were not related to client's perceptions about their ability to persuade the auditor.

Building Up Belonging: Diasporic “Homecomers”, the Ghanaian Government and Traditional Rulers: A Case of Return

2011 ◽  
Vol 4 (2) ◽  
pp. 163-184 ◽  
Author(s):  
Gaia Delpino
Keyword(s):  
African Americans ◽  
Slave Trade ◽  
The Political ◽  
Local Authorities ◽  
Political Actors ◽  
Political Dynamics ◽  
Dynamic Relation ◽  
Atlantic Slave Trade ◽  
Southern Ghana ◽  
The Way

AbstractThis essay analyzes the political dynamics involved in the construction of belonging in the case of African Americans’ “return” from the diaspora generated by the Atlantic slave trade to a town in Southern Ghana. Given the articulated belief of common ancestral origins, such arrival was initially welcomed by all the three groups of actors involved: thereturnees, the local authorities, divided by a chieftaincy dispute, and the Ghanaian government that was supporting homecoming policies. The concepts of origins and kinship and the way to validate them, though, were differently conceived by the various political actors; furthermore each of them held dissimilar reasons and had different expectations behind this return. All these differences created a mutual, mutable and dynamic relation between the actors who were involved in the arrival and aimed to assert their authority.

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