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Case study
Publication date: 2 April 2015

Alexander W. Ng, Lasse Mertins and Charles L. Martin

Winstar Communications was a successful and fast growing telecommunication company in the 1990s and early 2000s. However, in the early 2000s, the company started to struggle…

Abstract

Synopsis

Winstar Communications was a successful and fast growing telecommunication company in the 1990s and early 2000s. However, in the early 2000s, the company started to struggle financially. In 2000, Grant Thornton audited Winstar, issuing an unqualified opinion. After Winstar went into bankruptcy in 2002, investors started to question the quality of the audit. This teaching case is based on the Gould v. Grant Thornton case that was tried in the United States Court of Appeals in 2011/2012. It provides accounting students with an opportunity to learn about auditing procedures and the consequences when auditing procedures are not correctly followed.

Research methodology

Teaching case study.

Relevant courses and levels

This case study is suitable for introductory undergraduate auditing, advanced undergraduate auditing and master level auditing courses.

Details

The CASE Journal, vol. 11 no. 2
Type: Case Study
ISSN: 1544-9106

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Book part
Publication date: 18 February 2004

Jan Toporowski

For approximately a century and a half after their dramatic deflation, the South Sea and Mississippi Bubbles of 1710–1720 had discredited finance. With the exception of government…

Abstract

For approximately a century and a half after their dramatic deflation, the South Sea and Mississippi Bubbles of 1710–1720 had discredited finance. With the exception of government bond markets and a few chartered companies, the rapid rise and fall of fortunes associated with the South Sea Company, in Britain, and the Mississippi Company in France, had made the joint stock system of corporate finance almost synonymous with fraud and financial debauchery. (The most authoritative account of these schemes is given in Murphy, 1997.) The joint stock system of finance was seen as seriously flawed, and an indictment of the theories on credit money of the schemes’ instigator, John Law. During those one hundred and fifty years, classical political economy rose and flowered. Not surprisingly finance then came to be considered for its fiscal and monetary consequences. This pre-occupation left its mark on twentieth-century economics in an attitude that the fiscal and monetary implications of finance, eventually its influence on consumption, are more important than its balance sheet effects in the corporate sector. This attitude is apparent even in the work of perhaps the pre-eminent twentieth century critical finance theorist, John Maynard Keynes.

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A Research Annual
Type: Book
ISBN: 978-0-76231-089-0

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Article
Publication date: 1 May 1968

L.J. Danckwerts, L.J. Diplock and L.J. Sachs

February 28, 1968 Factory — Lighting — “Sufficient and suitable” — Effective lighting provided — Lighting not switched on — Whether breach of statutory duty — Roadway 30 feet wide…

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Abstract

February 28, 1968 Factory — Lighting — “Sufficient and suitable” — Effective lighting provided — Lighting not switched on — Whether breach of statutory duty — Roadway 30 feet wide — Whether “passage” or “gangway” — Factories Act, 1961 (9 & 10 Eliz.II, c.34), ss.5(1), 28(1).

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Managerial Law, vol. 4 no. 2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 July 1963

EDWARD A. SMITH

FOREWORD COMMUNICATION OF IDEAS and data leads to dross‐pollination in research, which can be as important as the bench work itself. Channels of communication are now highly…

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Abstract

FOREWORD COMMUNICATION OF IDEAS and data leads to dross‐pollination in research, which can be as important as the bench work itself. Channels of communication are now highly developed and the growth of specialized symposia and conferences points to the continuing development of this important aspect of research. Those who move about meetings regularly can acquire a balanced understanding of what is going on in the many corners where research is being prosecuted. Those who make a habit of combing, methodically, the technical press can also arrive at some idea of the direction and speed of the currents flowing through a particular subject. There are, however, many technical men who find themselves too busy in their management sphere to keep abreast with either meetings or the scientific journals.

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Industrial Lubrication and Tribology, vol. 15 no. 7
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 1 January 1960

A.R.N. ROBERTS

The word conference is one of the most misused in the language—as many of us know to our cost. With organizers less skilled than the officials of Aslib, all too often it means…

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Abstract

The word conference is one of the most misused in the language—as many of us know to our cost. With organizers less skilled than the officials of Aslib, all too often it means that Professor X presents, at great length in the most dogmatic manner possible, a one‐sided view of his subject to an audience containing many of equal or greater knowledge than his own. The lecture is then opened up for questions, the audience being told in advance that Professor X has to leave in a quarter of an hour for a far more important meeting than the present one. The Professor then re‐phrases each of the three questions he has time for, explaining in his own words what the questioner really means or ought to have meant. Then in reply to a grovelling expression of thanks from the Chair, Professor X says that he has been immensely helped and encouraged by the opportunity of conferring with so many distinguished people who have given so much thought to the subject, following which he hastily leaves the platform disconnecting the microphone with his left foot and overturning the chairman's water bottle, as he bundles his voluminous notes into a brief‐case of which the zip fastener has long since expired.

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Aslib Proceedings, vol. 12 no. 1
Type: Research Article
ISSN: 0001-253X

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Book part
Publication date: 8 November 2021

Masudul Hasan Adil, Neeraj R. Hatekar and Taniya Ghosh

One of the most significant changes in monetary economics at the beginning of the twenty-first century has been the virtual disappearance of what was once a dominant focus, the…

Abstract

One of the most significant changes in monetary economics at the beginning of the twenty-first century has been the virtual disappearance of what was once a dominant focus, the role of money in monetary policy, and parallelly, the disappearance of the liquidity preference-money supply (LM) curve. Economists used to consider monetary policy with the help of the LM curve as part of the analytical framework which captures the demand for money. However, the workhorse model of modern monetary theory and policy, the New Keynesian Dynamic Stochastic General Equilibrium (DSGE) framework, only comprises the dynamic investment-savings (IS) curve, the New Keynesian (NK) Phillips curve, and a monetary policy rule. The monetary policy rule is generally known as the Taylor rule. It relates the nominal interest rate to the output-gaps and inflation-gaps, but typically not to either the quantity or the growth rate of money. This change in the modern monetary model reflects how the central banks make monetary policy now. This study provides a detailed discussion on the role of money in monetary policy formulation in the context of the NK and the New Monetarist perspectives. The pros and cons of abandonment of money or the LM curve from monetary policy models have been discussed in detail.

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Environmental, Social, and Governance Perspectives on Economic Development in Asia
Type: Book
ISBN: 978-1-80117-594-4

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Article
Publication date: 1 October 1999

Chris Lewis and Sara Stubbs

While international and even national brand owners may be more concerned with tailoring their brands for local markets, local and regional brand owners are still keen to expand to…

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Abstract

While international and even national brand owners may be more concerned with tailoring their brands for local markets, local and regional brand owners are still keen to expand to national level. Examines the elements of the decision‐making process for brand owners expanding beyond their home region, and compares this process with the internationalisation of national brands. Case study research in five companies from the UK food and drink sector provides examples, and a checklist for decision making is proposed.

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Journal of Product & Brand Management, vol. 8 no. 5
Type: Research Article
ISSN: 1061-0421

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Article
Publication date: 23 May 2024

Chaudhry Ghafran and Sofia Yasmin

Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum…

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Abstract

Purpose

Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum but this relationship is fraught with challenges, linked to each party’s competing interests. This paper examines how an environmental NGO operating in a developing country manages such challenges.

Design/methodology/approach

A longitudinal case study, from 2017–2022, based on semi-structured interviews and documentary analysis, with the main periods of field work in 2017 and 2020.

Findings

We unravel nuanced dynamics of accountability within an NGOs collaborative ecosystem. Our findings reveal a web of interlinked obligations and expectations, strategically adopted to reconcile environmental and CSR logics fostering trustworthy partnerships with firms. Despite aiming for transformative change, the NGO made gradual initiatives, to meet the challenges of fostering systemic change in developing nations. Institutional logics of professionalism and development allowed NGO members avoid mission drift and realign upward accountability relations into lateral ones.

Originality/value

The study provides insight into successful NGO-corporate partnerships and illustrates how accountability is negotiated, upheld, and reconceptualized in such collaborations.

Details

Accounting, Auditing & Accountability Journal, vol. 38 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 December 1997

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/09685229710167962. When citing the…

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Abstract

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/09685229710167962. When citing the article, please cite: Jim Best, Thornton May, (1997), “Is your infrastructure ticking?”, Information Management & Computer Security, Vol. 5 Iss: 1, pp. 3 - 6.

Details

Asian Libraries, vol. 6 no. 3/4
Type: Research Article
ISSN: 1017-6748

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Article
Publication date: 1 October 1996

Thornton A. May

Pulls from extensive research and experience to provide commentary and insight on a range of management issues in the information technology world. Draws a picture of the issues…

232

Abstract

Pulls from extensive research and experience to provide commentary and insight on a range of management issues in the information technology world. Draws a picture of the issues associated with successful management of the distributed systems environment, and waxes literary about management behaviours around electronic commerce.

Details

Information Management & Computer Security, vol. 4 no. 4
Type: Research Article
ISSN: 0968-5227

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