Mary F. Allen, Mark Linville and David M. Stott
We examine the role of past litigation in the selection of independent auditors. Using a sample of persons typically involved in auditor selection, we find that any litigation…
Abstract
We examine the role of past litigation in the selection of independent auditors. Using a sample of persons typically involved in auditor selection, we find that any litigation announcement alleging audit improprieties greatly reduces the auditor’s likelihood of hire regardless of the type of legal action announced or the degree of direct involvement by the auditor. Based on these findings, litigation imposes an indirect (and potentially substantial) cost by impeding the CPA’s ability to attract new clients.
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Darlene Bay, Mary F. Allen and Joyce Njoroge
This study examines the relationship between gender orientation (as measured by the Bern Sex Role Inventory) and success and between gender orientation and job satisfaction among…
Abstract
This study examines the relationship between gender orientation (as measured by the Bern Sex Role Inventory) and success and between gender orientation and job satisfaction among accounting professors. Prior studies have shown that women in professions formerly dominated by men (among them public accounting) possess stereotypically masculine characteristics to a greater degree than average (Wong et al., 1985; Lemkau, 1983; Maupin & Lehman, 1994). Existence of these conditions in accounting academia would carry important implications for accounting professors, and for the profession of which they are a part. Results indicate that female accounting faculty at higher ranks are more likely to possess masculine characteristics than those at lower ranks. Job satisfaction was found to be related to gender orientation, but not to gender.
Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).
It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields…
Abstract
It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.
With this number the Library Review enters on its ninth year, and we send greetings to readers at home and abroad. Though the magazine was started just about the time when the…
Abstract
With this number the Library Review enters on its ninth year, and we send greetings to readers at home and abroad. Though the magazine was started just about the time when the depression struck the world, its success was immediate, and we are glad to say that its circulation has increased steadily every year. This is an eminently satisfactory claim to be able to make considering the times through which we have passed.
In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still…
Abstract
In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.
Linley C. Hartmann and Mary Bambacas
Why do casual academic staff stay with an organization and why do they leave? Does a three factor model of organizational commitment fit their situation? This paper reports on a…
Abstract
Why do casual academic staff stay with an organization and why do they leave? Does a three factor model of organizational commitment fit their situation? This paper reports on a study of women academic staff in casual employment at an Australian Tertiary Institution. Major variables included the three factor organizational commitment scale—affective commitment, normative commitment, and continuance commitment of Allen and Meyer (1990), Burke's (1991) intention to quit scale. Results indicate that both the three and four factor models of commitment are adequate but that the four‐factor model provides a better explanation of intention to quit, which is consistent with the employment circumstances of the sample.
OWING to the comparatively early date in the year of the Library Association Conference, this number of THE LIBRARY WORLD is published so that it may be in the hands of our…
Abstract
OWING to the comparatively early date in the year of the Library Association Conference, this number of THE LIBRARY WORLD is published so that it may be in the hands of our readers before it begins. The official programme is not in the hands of members at the time we write, but the circumstances are such this year that delay has been inevitable. We have dwelt already on the good fortune we enjoy in going to the beautiful West‐Country Spa. At this time of year it is at its best, and, if the weather is more genial than this weather‐chequered year gives us reason to expect, the Conference should be memorable on that account alone. The Conference has always been the focus of library friendships, and this idea, now that the Association is so large, should be developed. To be a member is to be one of a freemasonry of librarians, pledged to help and forward the work of one another. It is not in the conference rooms alone, where we listen, not always completely awake, to papers not always eloquent or cleverly read, that we gain most, although no one would discount these; it is in the hotels and boarding houses and restaurants, over dinner tables and in the easy chairs of the lounges, that we draw out really useful business information. In short, shop is the subject‐matter of conference conversation, and only misanthropic curmudgeons think otherwise.