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This study of audit committee effectiveness, performed in the period immediately preceding the Enron collapse, seeks to determine whether audit committees were beginning to accept more responsibility for corporate governance before such behavior became mandatory.

The period studied was approximately two years prior to the Sarbanes‐Oxley Act of 2002 and roughly one year after the Blue Ribbon Committee published its recommendations on audit committee effectiveness. The efforts of 296 audit committees to improve their effectiveness as reported by Chief Audit Executives (CAEs) to the Global Audit Information Network (GAIN) database maintained by the Institute of Internal Auditors (IIA) were investigated.

It was found that audit committees' responsiveness to each of eight effectiveness steps was surprisingly high. For instance, almost all (w99.6 percent) audit committees meet with CAEs. It is recommended that audit committees focus more on big picture/strategic concerns in their discussions with CAEs.

The study's chief limitation is that only companies with internal audit functions were studied and thus the results cannot be generalized to companies without internal audit functions.

This study was the first to utilize the GAIN database and provides specifics about 15 different topics that CAEs might bring to audit committees for discussion. Topics of communication more often focused on specifics such as “significant audit findings” (95.9 percent) and less often dealt with big picture/strategic concerns such as “overall corporate control environment” (68.9 percent).

Describes a study conducted to obtain empirical evidence with respect to the nature of the perceived benefits of the Certified Internal Auditor (CIA) designation as they relate to career advantages and perceived competences. A survey comprising 24 questions was mailed to the director of internal audit, the chief financial officer, and a member of the board of directors at each of 200 sample firms. Reveals that CIA designation is perceived to be indicative of a significant level of competence and to provide career advantages in internal audit positions, but generally not important in line management’s acceptance of internal auditors’ recommendations; nor in providing career advantages in non‐internal audit positions.

We examined the attitudes of millennial-aged business students toward economic, social and environmental corporate responsibility (CR). Currently, these individuals are of an age that they have entered the workforce and are now ascending or have ascended into roles of leadership in which they have decision-making power that influences their company’s CR agenda and implementation. Thus, following the ecological systems perspective, we tested both the macro influence of cultural values (survival/self-expression and traditional/secular-rational values) and structural forces (income inequality, welfare socialism and environmental vulnerability) on these individuals’ attitudes toward CR.

This is a multilevel study of 3,572 millennial-aged students from 28 Asian, American, Australasian and European societies. We analyzed the data collected in 2003–2009 using hierarchical linear modeling.

In our multilevel analyses, we found that survival/self-expression values were negatively related to economic CR and positively related to social CR while traditional/secular-rational values was negatively related to social CR. We also found that welfare socialism was positively related to environmental CR but negatively related to economic CR while environmental vulnerability was not related to any CR. Lastly, income equality was positively related to social CR but not economic or environment responsibilities. In sum, we found that both culture-based and structure-based macro factors, to varying extents, shape the attitudes of millennial-aged students on CR in our sample.

Our study is grounded in the ecological systems theory framework, combined with research on culture, politico-economics and environmental studies. This provides a multidisciplinary perspective for evaluating and investigating the impact that societal (macro-level) factors have on shaping attitudes toward businesses’ engagement in economic, social and environmental responsibility activities. Additionally, our multilevel research design allows for more precise findings compared to a single-level, country-by-country assessment.

The purpose of this study is to investigate older shopper behavior in a retail environment. The study focused on how the environment elements of supermarket stores influence older customers to interact with other customers when they shop for groceries.

Various qualitative research techniques were undertaken, including interviews with retail architecture experts, store employees, a psychologist and a gerontologist; in addition, five interviews followed by three focus groups were conducted with older shoppers in Brazil.

Customer-to-customer interactions that are related to the environment elements of supermarkets tend to influence the shopping experience of the older shoppers, which has an impact on satisfaction. Although some customers may value social contact, some interactions can involve discomfort and embarrassment.

The study sheds light on the understanding of the influence of the environment elements of supermarket stores on customer-to-customer interactions, and it proposes such interactions to be a relevant strategy that is used by older customers to maximize their satisfaction, although such strategies can also lead to dissatisfaction.

The findings provide insights regarding the specific needs of older customers in a supermarket context, associated with the design and ambient elements of the store environment, which can be valuable for retailers and policy-makers.

Considering the limited understanding of older shoppers and their experiences, this study provides a thorough understanding of how the retail environment can influence customer-to-customer interactions that involve older shoppers. Moreover, the study captures how interactions, which are influenced by the retail environment, can result in dissatisfaction; however, such interactions can also be used by older customers to modify their satisfaction with the shopping experience.

This paper aims to test if team reflexivity is a countermeasure to the detrimental effect of team virtuality on team performance improvement, in decision-making teams.

Study 1 regarded 210 individuals (N = 44 teams) executing five decision-making tasks. Study 2 regarded 60 individuals (N = 20 teams) executing four decision-making tasks. Study 1 was longitudinal, with no experimental manipulation. Study 2 had an experimental longitudinal design comprising two between-team manipulations: medium of communication and team reflexivity; the outcome was team performance improvement.

Study 1’s results show that team reflexivity positively moderates the effect of virtuality on team performance improvement over time. Study 2’s results shows that a reflexivity manipulation benefits face-to-face teams more so than virtual teams, probably because team reflexivity is more effective when media richness is high.

The implications of reflexivity’s lack of effect in low virtuality (Study 1) and high virtuality (Study 2) teams are discussed. This study contributes to the team learning and virtual teams’ literatures by expanding current knowledge on how team reflexivity can facilitate team learning under face-to-face versus virtual communication conditions.

Team-based assignments must be constructed to contribute to the effective development of teamwork skills, an important learning objective for most schools of business. The purpose of this paper is to understand how students view the usefulness of team assignments in order to inform more effective pedagogical techniques related to team-based assignments and the development of student teamwork competencies.

Data were collected from Likert-scale online surveys administered to students upon completion of the first-year team-based introductory business course. Survey items were developed to assess the team-related activities and components in the course and students’ perceived usefulness of team-based assignments. Results from exploratory factor analyses are presented.

Data analyses indicated that survey items contributed to students’ perceived usefulness of team-based assignments. Across three studies, the authors developed a new measure to evaluate effectiveness of team-based assignments.

For those educators who utilize team-based assignments in their courses, this study provides a much needed measure to assess the effectiveness of assignments intended to develop students’ teamwork competencies. The findings also serve to provide evidence of assurance of learning, and evidence of how students are developing in the area of interpersonal skills and abilities to manage interactions that most schools of business and universities deem as essential learning outcomes as a result of Association to Advance Collegiate Schools of Business requirements.

Evidence from online surveys of 755 students in a pilot study and two additional studies conducted longitudinally over a two-year period support a new measure to assess the usefulness of specific team assignments.

The purpose of this study is to investigate the complexity of how demands and stress are mitigated to enhance employee performance in remote working arrangements.

A time-lagged snowball sample of 223 full-time remote working adults in the United States participated in an online survey. Data were analyzed using R 4.0.2 and structural equation modeling.

Results suggest remote job resources involving organizational trust and work flexibility increase performance via serial mediation when considering information communication technology (ICT) demands and work–life interference (WLI). The findings provide insights into counterbalancing the negative aspects of specific demands and stress in remote work arrangements.

This study provides insights for managers to understand how basic job resources may shape perspectives on demands and WLI to impact performance. Specific to remote working arrangements, establishing trust with the employees and promoting accountability with their work flexibility can play an important part in people and their performance.

This study contributes theoretically to the literature by evidencing how components of the E-Work Life (EWL) scale can be used with greater versatility beyond the original composite measurement because of the job-demand resource (JD-R) framework and conservation of resources theory (COR). This study answers several calls by research to investigate how ICT demands and WLI play a complex role in work performance.