Douglas Havelka, Fred Beasley and Travis Broome
An empirical study was conducted to investigate predictors of computer anxiety among undergraduate college business students. The effects of academic major, computer‐related…
Abstract
An empirical study was conducted to investigate predictors of computer anxiety among undergraduate college business students. The effects of academic major, computer‐related experience, gender, and ACT scores on computer anxiety were investigated. The results indicate significant differences in computer anxiety levels among business students with different majors and with different amounts of computer‐related experience. Business students’ ACT scores were also found to have a significant relationship to computer anxiety. A significant difference between male and female business students was not found. The implications of these findings are discussed.
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Aron M. Levin, Fred Beasley and Richard L. Gilson
This research examined fans' purchase intentions towards the sponsor of a NASCAR (National Association for Stock Car Auto Racing) event and towards the previous sponsor. The study…
Abstract
This research examined fans' purchase intentions towards the sponsor of a NASCAR (National Association for Stock Car Auto Racing) event and towards the previous sponsor. The study shows that fans are more likely to purchase from the current sponsor and less likely to purchase from the previous sponsor. Fan identification and perceived group norms were significant predictors of purchase intentions towards the current sponsor, but only perceived group norms predicted purchase intentions towards the ex-sponsor. Additionally, perceived group norms partially mediated the relationship between fan identification and purchase intention.
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Aron M. Levin, Fred Beasley and Tom Gamble
Although brand loyalty has been cited by practitioners as one of the most important sponsorship objectives, there is little empirical research on the effect that sponsorship has…
Abstract
Although brand loyalty has been cited by practitioners as one of the most important sponsorship objectives, there is little empirical research on the effect that sponsorship has on sports fans' loyalty towards sponsoring brands. Comparing a sample of NASCAR fans to a sample of non-NASCAR fans, brand loyalty towards NASCAR sponsors was measured using a scale that includes both attitudinal and behavioural components. It was found that NASCAR fans exhibited stronger brand loyalty than non-NASCAR fans to NASCAR sponsoring brands of beer, particularly on the attitudinal component of brand loyalty. Furthermore, it was found that NASCAR fans' loyalty to NASCAR sponsoring brands is significantly higher for those fans who scored high on a scale that measures fan identification. Again, this effect was significant on the attitudinal factor of brand loyalty, but not the behavioural factor.
Zainabu Tumwebaze, Juma Bananuka, Twaha Kigongo Kaawaase, Caroline Tirisa Bonareri and Fred Mutesasira
The purpose of this study is to examine the association between audit committee effectiveness (ACE), internal audit function (IAF) and sustainability reporting practices.
Abstract
Purpose
The purpose of this study is to examine the association between audit committee effectiveness (ACE), internal audit function (IAF) and sustainability reporting practices.
Design/methodology/approach
Using a cross-sectional and correlational design, useable questionnaires were received from 48 financial services firms in Uganda. The data were analyzed using Statistical Package for Social Sciences.
Findings
results indicate that ACE and IAF are positively and significantly associated with sustainability reporting practices. ACE and IAF are more significantly associated with economic and social indicators than environmental sustainability indicators.
Research limitations/implications
In terms of practice, it is no longer a matter of having internal auditors and audit committees in place but rather those who are mindful of the welfare of society and the natural environment. The effectiveness of the board audit committee and a functioning internal audit can be assessed in terms of their recommendations and decisions regarding improvements in the welfare of society and the natural environment in addition to the traditionally known performance benchmarks.
Practical implications
The study focuses on only financial services firms in Uganda, and this is a small sample. Future studies may focus on larger samples to enable comparison of the results.
Originality/value
This study provides insights on the initial understanding of the association between ACE, IAF and sustainability reporting practices using evidence from a developing African country – Uganda.
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Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…
Abstract
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.
This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has…
Abstract
This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has substantially altered the fields of corporate governance and accounting. More specifically, Anglo-American models of corporate governance and financial reporting have received increasing momentum in emerging economies, including China. However, a review of relevant studies suggests that there is limited research examining the implementation of Anglo-American concepts in various countries regardless of their growing acceptance. This monograph extends the existing literature by comprehensively investigating the adoption of internationally acceptable principles and standards in China, the largest transitional economy that has different institutional context from Anglo-American countries. In addition, the review has a number of implications for developing the theoretical framework, and determining the research methodology for the monograph.
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The purpose of this paper is to investigate whether corporate governance structures influence the audit process in terms of audit fee pricing for regulated companies.
Abstract
Purpose
The purpose of this paper is to investigate whether corporate governance structures influence the audit process in terms of audit fee pricing for regulated companies.
Design/methodology/approach
The paper first reviews prior literature and identifies factors within the categories of client size, audit risk, audit complexity, auditor‐related issues and corporate governance characteristics that are likely to influence audit fees of banking clients. It then regresses these variables on audit fees using an ordinary least square regression model for a sample of US listed bank holding companies (BHC).
Findings
The paper finds no significant association between most corporate governance variables and audit fees, suggesting that governance agents do not require additional assurance from the auditor, given close oversight by regulators. It also observes a negative association between audit committee independence and audit fees, implying that auditors reduce their effort and thus audit fees in the presence of an independent audit committee because they perceive that such committees reduce control and financial reporting risks.
Originality/value
In contrast with prior findings based on non‐regulated companies, governance agents in regulated companies such as BHC do not demand a more extensive audit. This reflects a substitution effect of regulatory oversight for internal governance monitoring. The paper also shows that BigN auditors modify their audit strategies in response to corporate governance mechanisms. Modifying audit strategies in accordance with the strength of governance mechanisms is consistent with recommendations in professional standards and would enable auditors to address risks more appropriately, thereby increasing audit quality and efficiency.
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We have from time to time suggested that librarians should pool experiences in regard to annual estimates, but there seems to be no enthusiasm for the suggestion. If library work…
Abstract
We have from time to time suggested that librarians should pool experiences in regard to annual estimates, but there seems to be no enthusiasm for the suggestion. If library work is to develop it must be by gently progressive finance, and nothing helps one librarian more than to be able to point to another who is progressing. We all tend to wait upon one another. In such a matter as salaries, a librarian circulates his colleagues to learn what they are getting; and library authorities almost invariably ask, “What is paid at So and So ?” This is a vicious circle which cannot be broken unless librarians in consultation can reach a Standard. Perhaps the active London and Home Counties Branch of the L.A. will give a lead since the L.A. itself is too busy to do so.