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  • Article

Audit Personnel Salaries and Audit Quality

By: Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
This study examines the relation between audit personnel salaries and office-level audit quality. We measure audit personnel salaries at the associate, senior, and manager ranks for Big 4 audit offices from 2004 to 2013, using unique individual-auditor-level data... View Details
Keywords: Audit Personnel Salary; Audit Quality; Salary Determinants; Audit Fees; Accounting Audits; Quality; Wages
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  • 13 May 2002
  • Op-Ed

A Cure for Enron-Style Audit Failures

its auditors to an audit role or publicly disclose the reasons for any other relationship. Auditors should be rotated every few years to prevent long-term, close ties between the management and their firm. The View Details
Keywords: by Jay Lorsch; Accounting
  • November 2008 (Revised November 2024)
  • Case

The Fall of Enron

By: Paul Healy and Krishna Palepu
The case traces the rise of Enron, covering the company's business innovations, personnel management, and risk management processes. It then examines the company's dramatic fall including the extension of its trading model into questionable new businesses, the... View Details
Keywords: Risk Management; Management Practices and Processes; Crime and Corruption; Financial Reporting; Corporate Governance; Governing and Advisory Boards
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  • 2012
  • Chapter

Integrated Reporting Requires Integrated Assurance

By: Robert G. Eccles, Michael P. Krzus and Liv A. Watson
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and... View Details
Keywords: Risk Management; Crime and Corruption; Integrated Corporate Reporting; Governance Compliance; Organizational Culture; Management Systems; Laws and Statutes; Information Management; Accounting Audits; Financial Crisis
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  • September 1990 (Revised November 1991)
  • Case

Merck & Co., Inc. (A)

Merck & Co., Inc., a major pharmaceutical company, is in the process of reviewing and evaluating its personnel policies and practices. Employee interviews revealed that rewards for excellent performance were not adequate: outstanding performers received salary... View Details
Keywords: Performance Evaluation; Compensation and Benefits; Pharmaceutical Industry
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  • 07 Jan 2015
  • What Do You Think?

SUMMING UP: What Are the Limits On Workplace Transparency?

a way to do it," with some cautions and advice about how to make such information available to all. For example, Praveen pointed out that, "It is essential to have a culture of mutual trust but we also need to have mutual respect. Transparency on View Details
Keywords: by James Heskett
  • March 1987 (Revised October 1993)
  • Case

Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program

By: W. Earl Sasser
In recent years, Au Bon Pain (ABP), a chain of upscale French bakeries/sandwich cafes based in Boston, confronted a set of human resource problems endemic to the fast food industry (i.e., a labor shortage which made it difficult to attract and maintain quality crew... View Details
Keywords: Motivation and Incentives; Managerial Roles; Retention; Employees; Performance Improvement; Recruitment; Problems and Challenges; Compensation and Benefits; Food and Beverage Industry; Service Industry; Boston
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  • 30 Apr 2024
  • Book

When Managers Set Unrealistic Expectations, Employees Cut Ethical Corners

basis, were assigned daily sales quotas. For hitting their targets, employees could earn bonuses of up to $2,000 per quarter on top of their quarterly base salary of $7,500. Daily scorecards ranked individual employees against sales... View Details
Keywords: by Dina Gerdeman
  • 22 Aug 2016
  • Research & Ideas

Master the One-on-One Meeting

going to have to work with what you have. Manage your spend carefully. Thanks for letting me know you’re working on a personnel issue on your team. Let me know if I can help. Otherwise, keep me posted on how it plays out. A recap ensures... View Details
Keywords: by Julia B. Austin
  • 09 Apr 2001
  • Research & Ideas

Marketing a Country: Promotion as a Tool for Attracting Foreign Investment.

difficult to attract to the public sector, especially with the salary constraints typical of civil services. Accordingly, if the government decides to manage the activity, it may also, through various methods, have to take steps to obtain... View Details
Keywords: by Louis T. Wells & Alvin G. Wint
  • 03 Oct 2007
  • Research & Ideas

Dealing with the ‘Irrational’ Negotiator

professional accounting firm, conduct an audit of the records pertinent to this dispute and to mail the results to the employee. (This would be far less expensive than going to court.) Having this information would diminish the employee's... View Details
Keywords: by Deepak Malhotra & Max H. Bazerman
  • 04 Mar 2020
  • Research & Ideas

How Schmoozing with the Boss Helps Men Get Promoted

recruitment, hiring, and promotion processes and by conducting pay audits to evaluate salaries by gender. Yet Cullen’s research suggests that companies may need to consider more subtle underlying forces that... View Details
Keywords: by Dina Gerdeman
  • 24 Apr 2012
  • First Look

First Look: April 24

and discrepancies can emerge as a result. Effective Auditing for Corporates provides you with proactive advice to help you safeguard core value within a corporation and to ensure that auditing processes and... View Details
Keywords: Carmen Nobel
  • 11 Mar 2014
  • First Look

First Look: March 11

change initiatives-Predictability, Teaming and Open Communication, and Results Only Work Environment-that alter the structure and culture of work in ways that enable better work and better lives. August 2013 Tax Administration Review Randomized Tax Enforcement... View Details
Keywords: Sean Silverthorne
  • 11 Jan 2000
  • Research & Ideas

Calling All Managers: How to Build a Better Call Center

more likely to cite work environment over compensation issues. However, that is not to say that good call centers have the luxury of offering lower salaries and still expecting employees to stay. Turnover at call centers can be affected... View Details
Keywords: by Martha Lagace; Service; Financial Services
  • 20 Feb 2006
  • Research & Ideas

Are Company Founders Underpaid?

could have on the company's compensation program. If his salary is capped, it is easier to keep other personnel costs under control." Q: What are you working on now? A: I'm continuing to do work on... View Details
Keywords: by Sarah Jane Gilbert; Financial Services; Technology
  • 03 Jan 2007
  • First Look

First Look: January 3, 2007

was stopped, leaving JCI with a large organization and strong revenues, but losses and a dwindling balance sheet. He is seriously considering severe personnel cuts; however, layoffs in Japan may cause severe damage to his reputation and... View Details
Keywords: Sean Silverthorne
  • 16 Jan 2019
  • Research & Ideas

What Football Firings Teach Managers About Staying Relevant

league’s salary cap is meant to create an equal playing field. Some teams, including the Patriots, have been able to use the salary cap’s restrictive nature as a source of competitive advantage. According to... View Details
Keywords: by Boris Groysberg, Evan M.S. Hecht, and Abhijit Naik; Sports
  • 19 Jun 2007
  • First Look

First Look: June 19, 2007

demand for auditing by the licensor. We characterize the optimal royalty contract, accounting system choice by the licensee, and audit strategy choice by the licensor. We show when the owner prefers to... View Details
Keywords: Martha Lagace
  • 19 Apr 2011
  • First Look

First Look: April 19

differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over... View Details
Keywords: Sean Silverthorne

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