Peer Group and Audit Fees in Chinese Firms

2014 ◽  
Author(s):  
Heibatollah Sami
Keyword(s):  
Peer Group ◽  
Audit Fees ◽  
Chinese Firms

Peer Firms in Audit Pricing: Evidence Under High Uncertainty Settings

2020 ◽  
pp. 0148558X2092098
Author(s):  
Junxiong Fang ◽  
Ferdinand A. Gul ◽  
Heibatollah Sami ◽  
Haiyan Zhou
Keyword(s):  
Information Asymmetry ◽  
Peer Group ◽  
Peer Groups ◽  
Audit Fees ◽  
Audit Pricing ◽  
Cpa Firms ◽  
Current Period ◽  
Big 4 ◽  
Group Information ◽  
Technology Industries

Drawing on prior studies regarding the use of peers for investment decisions and compensation practices and the recent reports which suggest that firms use peer information for audit pricing, we examine the effect of peer groups on the audit pricing process under high information asymmetry environment. Using observations from the emerging markets of China, we find that peer group information is used in audit pricing with peer groups defined as the Industry, Industry/Region, Industry/Big4, Industry/Size, and Industry/Region/Big4. This is consistent with above complementary theories. We also find evidence that peer group information is more likely to be used by firms from low-technology industries, less developed regions, and firms audited by non-Big 4 CPA firms than those from high-technology industries, more developed regions, and firms audited by Big 4 CPA firms. Also, peer group information is more likely to be used in clients firms with shorter auditor tenure and with lower analyst following compared with their counterparts. Finally, we find that clients with lower audit fees than their peer groups in the previous period are more likely to increase audit fees in the current period. Our results are qualitatively the same regardless of whether we use an overall sample across different industries or for each industry separately. These results are consistent with the peer group literature and also indicate that peer group information is more likely to be used in conditions when information asymmetry is high.

Umgang mit illegalen Drogen im »bürgerlichen« Milieu: Zum Steuerungseinfluss formeller und informeller Sozialkontrolle – Erste Ergebnisse einer Pilotstudie

2000 ◽  
Vol 46 (2) ◽  
pp. 101-110 ◽  
Author(s):  
Karl Mann ◽  
Klaus Ackermann
Keyword(s):  
Locus Of Control ◽  
Peer Group ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Erste Ergebnisse

Im vorliegenden Beitrag werden erste Ergebnisse eines Pilotforschungsprojektes vorgestellt, dessen empirischer Fokus auf das in der bundesrepublikanischen Drogenforschungslandschaft weitgehend ausgesparte Feld eines sozial integrierten Umgangs mit illegalen Drogen in gesellschaftlich etablierten Sozialkontexten gerichtet ist. Besonderes Interesse gilt dem Vermittlungsgeschehen zwischen formeller und informeller sozialer Kontrolle: Wie geht der Einzelne mit konfligierenden Botschaften einer auf ein generelles Drogenverbot abgestellten Rechtssphäre und dem darauf abgestellten institutionellen Kontext strafrechtlicher und sozialmedizinischer Kontrolle einerseits und etwaigen gebrauchsmotivierenden Botschaften der Peer-Group, des Freundes- und Bekanntenkreises andererseits um? </P><P> Innerhalb der Pilotphase wurden 34 sozial integrierte Konsumenten diverser illegaler Drogen interviewt. Die Stichprobenbildung folgte der Methode des Snowball Samplings. Die bisherigen Beobachtungen lassen sich zu zwei für den weiteren Forschungsverlauf relevanten Arbeitshypothesen verdichten: <UL><LI>Der Drogenkonsum untersteht offenbar in der Selbstwahrnehmung im Sinne einer Selbstattribution einem ›internal locus of control‹. <LI>Auch wenn es trotz des bestehenden Drogenverbots zum Konsum illegaler Drogen kommt, scheint mit dem Verbotsstatus bestimmter Substanzen häufig ein informeller Kontrolleinfluss assoziiert, welcher Konsum regulierend unterhalb der Schwelle des generalpräventiven Anspruchs des BtMGs wirksam wird.</UL>

The Reliability and Validity of a Modified Revised Class Play Examined in Dutch Elementary-School Children

2017 ◽  
Vol 33 (6) ◽  
pp. 475-485 ◽  
Author(s):  
A. Elisabeth Aleva ◽  
Frits A. Goossens ◽  
Peter H. Dekker ◽  
Odilia M. Laceulle
Keyword(s):  
Elementary School Children ◽  
Social Withdrawal ◽  
Peer Group ◽  
Reliability And Validity ◽  
Behavioral Difficulties ◽  
Self Perceptions ◽  
Different Types ◽  
Dutch Sample ◽  
Anxious Behavior ◽  
Class Play

Abstract. Social withdrawal in children is a risk factor for maladjustment. The Revised Class Play (RCP; Masten, Morison, & Pelligrini, 1985 ) has often been used to identify children’s behavioral difficulties with peers. However, in previous studies the sensitive-isolated scale of the RCP appeared to measure a mixture of different types of withdrawal, including withdrawal from peers and exclusion by peers. In the present study the original RCP was modified to more clearly distinguish withdrawal from the peer group from behavior associated with exclusion by peers. Two studies in Dutch samples of 8–13-year-old children were conducted to examine the reliability and validity of this modified Revised Class Play. Both studies revealed three scales: Sociability-Leadership, Aggressive-Disruptive, and a third factor labeled Anxious-Withdrawn. Anxious-Withdrawn primarily reflected social reticence. Stability of the scales after two years was high. High scores on the Anxious-Withdrawn scale were best predicted by teacher ratings of timid and anxious behavior and by negative self-perceptions of social competence. The results support the reliability and validity of the modified RCP in a Dutch sample.

The Emergence and Maintenance of Ethical Leadership in Organizations

2012 ◽  
Vol 11 (1) ◽  
pp. 7-19 ◽  
Author(s):  
Silke Astrid Eisenbeiß ◽  
Steffen R. Giessner
Keyword(s):  
Cultural Values ◽  
Ethical Leadership ◽  
Leadership Behavior ◽  
Peer Group ◽  
Organizational Characteristics ◽  
Future Research ◽  
Environmental Complexity ◽  
Group Influence ◽  
Analysis Society ◽  
Different Levels

The present paper gives a review of empirical research on ethical leadership and shows that still little is known known about the contextual antecedents of ethical leadership. To address this important issue, a conceptual framework is developed that analyzes the embeddedness of organizational ethical leadership. This framework identifies manifest and latent contextual factors on three different levels of analysis – society, industry, and organization – which can affect the development and maintenance of ethical leadership. In particular, propositions are offered about how (1) societal characteristics, notably the implementation and the spirit of human rights in a society and societal cultural values of responsibility, justice, humanity, and transparency; (2) industry characteristics such as environmental complexity, the content of the organizational mandate, and the interests of stakeholder networks; and (3) intra-organizational characteristics, including the organizational ethical infrastructure and the ethical leadership behavior of a leader’s peer group, influence the development and maintenance of ethical leadership in organizations. This list of factors is not exhaustive, but illustrates how the three levels may impact ethical leadership. Implications for managerial practice and future research are discussed.

Genetik der Körperhöhe

2019 ◽  
Vol 13 (03) ◽  
pp. 139-144
Author(s):  
Michael Hermanussen ◽  
Christiane Scheffler ◽  
Barry Bogin
Keyword(s):  
Peer Group ◽  
Competitive Growth ◽  
Growth Strategies ◽  
Missing Heritability

Zusammenfassung Hintergrund Noch immer gründen heutige Analysen genetischer Zwillings- und Familienstudien auf mathematischen Ansätzen des frühen 20. Jahrhunderts, namentlich von Galton, Pearson und Fisher, und führen zu konventionellen Schätzwerten für die Heritabilität der Körperhöhe zwischen h² = 0,87 und h² = 0,93 bei Männern und zwischen h² = 0,68 und h² = 0,84 bei Frauen. Diese Werte sind wesentlich höher als moderne Schätzungen auf der Basis genomweiter Assoziationsstudien (GWAS), mit denen sich zwischen 12,3 % und 49 % der Körperhöhenvarianz im Erwachsenenalter erklären lassen. Diese so genannte „missing heritability“ gibt Anlass zu Missverständnissen. Diskussion Wir nehmen eine biokulturelle Perspektive ein, um Entwicklungsmerkmale zu verstehen, die nur auf den ersten Blick erblich erscheinen. Innerhalb sozialer Gruppen dient Körpergröße als Signal. Kompetitive Wachstumsstrategien (competitive growth strategies) und strategische Wachstumsanpassungen (strategic growth adjustments) insbesondere im Hinblick auf die Gefahr, aus einer führenden sozialen Rolle verdrängt zu werden (threat of being displaced) sind bei sozialen Säugern beschrieben und spielen sehr wahrscheinlich auch in menschlichen Sozialstrukturen eine wesentliche Rolle. Die Körperhöhe eines Menschen hängt von der Körperhöhe anderer Mitglieder seiner Peer Group ab. Im vergangenen Jahrhundert wurden Körperhöhentrends von bis zu 20 cm in manchen Populationen beobachtet (säkulare Trends). Dies ist Ausdruck von phänotypischer Plastizität und war Galton, Pearson und Fisher unbekannt. Schlussfolgerung Die beschriebene „missing heritability“ für Körperhöhe spiegelt die Diskrepanz zwischen moderner Wissenschaft und überholten Vermengungen von deterministischen und politischen Ideen des frühen 20. Jahrhunderts wider.

Determinant Factors And Health Implications Of Early Marriage On The Girl Child In Otuan Community Bayelsa State Of Nigeria

2020 ◽  
Vol 11 (01) ◽  
Author(s):  
Letticia Ikiomoye Beredugo ◽  
Awoniyi Babafemi Adeyanju ◽  
Maureen Bunadoumene Nkamare ◽  
Binaebi Amabebe
Keyword(s):  
Peer Group ◽  
Psychosocial Problems ◽  
Early Marriage ◽  
Child Marriage ◽  
Cross Sectional Survey ◽  
Excessive Bleeding ◽  
Cross Sectional ◽  
Girl Child ◽  
Health Implications ◽  
Determinant Factors

The practice of early marriage for women remains rampant in developing nations around the world today, and it is a major problem contributing to maternal ill health and death in Nigeria. It has consequence on both social and health of not only the girl child but the children born to these young mothers. The aim of the study is to identify the determinant factors and health implications of early marriage on the girl-child in Otuan Community, Bayelsa State, Nigeria. A descriptive study was done using a descriptive cross-sectional survey type of design, One hundred and thirteen (113) respondents were recruited for the study. A self-developed pilot tested questionnaire was used to collect data from the respondents. The instrument was face validated by three experts in the field of Nursing and research; reliability was established using the test retested method and a retest coefficient of 0.82 was arrived at; and data generated were analysed. The study found that; majority of the respondents identified poverty/economic hardship, tradition and culture of the people, area of settlement, peer group and parental neglect as determinant factors that influences early girl-child marriage. The respondents also identified maternal and infant death, sexually transmitted diseases, child disability, prolonged sickness after birth and psychosocial problems as health implication of early girl-child marriage. The study further revealed that the girls had experienced excessive bleeding, anaemia, and prolonged/obstructed labour as complications during pregnancy. The study found that increased educational attainment among girls, risks, change of cultural norms that support early child marriage, and provision of economic opportunities for girls and their families as ways of preventing early girl-child marriage. it is recommended that proper education of girls and parents on the associated risk of early girl-child marriage and formulation of laws and policies to protect adolescent is advocated.

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