scholarly journals Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing

2016 ◽  
Author(s):  
Geoffrey D. Bartlett ◽  
Joleen Kremin ◽  
K. Kelli Saunders ◽  
David A. Wood
Keyword(s):  
Internal Auditing ◽  
Business Professionals ◽  
Factors Influencing

scholarly journals Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing

2016 ◽  
Vol 29 (1) ◽  
pp. 119-130 ◽  
Author(s):  
Geoffrey D. Bartlett ◽  
Joleen Kremin ◽  
K. Kelli Saunders ◽  
David A. Wood
Keyword(s):  
Business Students ◽  
Career Path ◽  
Internal Audit ◽  
Data Availability ◽  
Internal Auditing ◽  
Business Professionals ◽  
Job Responsibilities ◽  
Factors Affecting ◽  
Factors Influencing ◽  
Identical Position

ABSTRACT This paper examines factors affecting non-accounting business professionals' willingness to work in internal auditing. In a 2 × 6 experiment with 502 participants from across the country, we find that, in contrast to prior research examining accountants, business professionals have relatively favorable views of internal audit. Although they hold favorable views, participants were still less likely to apply for a position labeled as internal audit than an identical position with an alternate label. Varying the structure of internal audit, including job responsibilities, career path, and sourcing arrangement, did not affect participants' willingness to apply for an internal audit position. We also find that high academically performing participants are less likely to apply to work in internal audit. Finally, based on an additional survey of 46 business students, we find that lower academically performing students would be more interested in internal audit if it paid more, but higher academically performing students would be more interested if internal audit performed more interesting work, was in a preferred company/field, or if they had more understanding of the profession. Data Availability: Contact the authors.

Factors Influencing Co-creation between Professors and Students in Higher Education for Business Professionals

2016 ◽  
Vol 136 (12) ◽  
pp. 1726-1733
Author(s):  
Dung Thuy Nguyen ◽  
Chinh Thi Kieu Nguyen ◽  
Cong Thanh Nguyen ◽  
Michitaka Kosaka
Keyword(s):  
Higher Education ◽  
Business Professionals ◽  
Factors Influencing

The Effects of Using the Internal Audit Function as a Management Training Ground or as a Consulting Services Provider in Enhancing the Recruitment of Internal Auditors

2014 ◽  
Vol 29 (1) ◽  
pp. 115-140 ◽  
Author(s):  
F. Greg Burton ◽  
Matthew W. Starliper ◽  
Scott L. Summers ◽  
David A. Wood
Keyword(s):  
Internal Audit ◽  
Management Training ◽  
Job Applicants ◽  
Data Availability ◽  
Professional Organizations ◽  
Internal Auditing ◽  
Business Professionals ◽  
Negative Stereotypes ◽  
Internal Auditors ◽  
Consulting Services

SYNOPSIS This paper examines factors that influence job applicants' willingness to apply for positions in internal auditing. We predict and find evidence that job applicants are dissuaded from applying for internal audit positions. In two separate experiments involving participants at seven universities, we discover that this phenomenon is most prevalent for applicants with business experience. Experienced applicants are 20 and 33 percent less willing to apply for a position if it is labeled as “internal audit” versus “accounting” in the two experiments, respectively. In addition, we find that the only experimental condition that increases interest in applying for an internal audit position for experienced applicants occurs when the position advertises the combination of (1) a short stint in internal auditing and then a move from internal audit into a management position, and (2) work primarily related to consulting services rather than assurance services. As a potential explanation for these findings, we find evidence that participants believe other business professionals have negative stereotypes of internal auditing—which likely dissuade potential job applicants from applying to work in internal audit. The results should prove informative to practitioners, internal audit professional organizations, and business professionals concerned with high-quality corporate governance. Data Availability: Contact the authors.

Factors influencing adhesive bonding at the bone/implant interface

1992 ◽  
Vol 50 (2) ◽  
pp. 1114-1115
Author(s):  
Julie A. Martini ◽  
Robert H. Doremus
Keyword(s):  
Electron Microscopy ◽  
Adhesive Bonding ◽  
Microscopy Study ◽  
Electron Microscopy Study ◽  
Bone Implant ◽  
Factors Influencing ◽  
Lr White ◽  
Transmission Electron ◽  
New Zealand White Rabbits ◽  
Scanning Electron

Tracy and Doremus have demonstrated chemical bonding between bone and hydroxylapatite with transmission electron microscopy. Now researchers ponder how to improve upon this bond in turn improving the life expectancy and biocompatibility of implantable orthopedic devices.This report focuses on a study of the- chemical influences on the interfacial integrity and strength. Pure hydroxylapatite (HAP), magnesium doped HAP, strontium doped HAP, bioglass and medical grade titanium cylinders were implanted into the tibial cortices of New Zealand white rabbits. After 12 weeks, the implants were retrieved for a scanning electron microscopy study coupled with energy dispersive spectroscopy.Following sacrifice and careful retrieval, the samples were dehydrated through a graduated series starting with 50% ethanol and continuing through 60, 70, 80, 90, 95, and 100% ethanol over a period of two days. The samples were embedded in LR White. Again a graduated series was used with solutions of 50, 75 and 100% LR White diluted in ethanol.

Factors Influencing Electrophysiologic Responsivity in Normal Adults

1965 ◽  
Vol 8 (4) ◽  
pp. 323-347
Author(s):  
Robert Goldstein ◽  
Benjamin RosenblÜt
Keyword(s):  
Conditioned Stimulus ◽  
White Light ◽  
Pure Tone ◽  
Alpha Rhythm ◽  
White Women ◽  
White Men ◽  
Inverse Relation ◽  
Factors Influencing ◽  
Electrodermal Responses ◽  
Normal Adults

Electrodermal and electroencephalic responsivity to sound and to light was studied in 96 normal-hearing adults in three separate sessions. The subjects were subdivided into equal groups of white men, white women, colored men, and colored women. A 1 000 cps pure tone was the conditioned stimulus in two sessions and white light was used in a third session. Heat was the unconditioned stimulus in all sessions. Previously, an inverse relation had been found in white men between the prominence of alpha rhythm in the EEG and the ease with which electrodermal responses could be elicited. This relation did not hold true for white women. The main purpose of the present study was to answer the following questions: (1) are the previous findings on white subjects applicable to colored subjects? (2) are subjects who are most (or least) responsive electrophysiologically on one day equally responsive (or unresponsive) on another day? and (3) are subjects who are most (or least) responsive to sound equally responsive (or unresponsive) to light? In general, each question was answered affirmatively. Other factors influencing responsivity were also studied.

Factors Influencing Pressure in the Portal Vein as Studied in the Intact Animal

1950 ◽  
Vol 16 (1) ◽  
pp. 194-210 ◽  
Author(s):  
Frederick W. Hoffbauer ◽  
Jesse L. Bollman ◽  
John L. Grindlay
Keyword(s):  
Portal Vein ◽  
Intact Animal ◽  
Factors Influencing
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