Understanding Small Accounting Firm Membership in Associations and Networks: A Field Study

2016 ◽  
Author(s):  
Kenneth L. Bills ◽  
Christie Hayne ◽  
Sarah E. Stein
Keyword(s):  
Field Study ◽  
Accounting Firm

A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality

2018 ◽  
Vol 93 (5) ◽  
pp. 73-96 ◽  
Author(s):  
Kenneth L. Bills ◽  
Christie Hayne ◽  
Sarah E. Stein
Keyword(s):  
Field Study ◽  
Small Firms ◽  
Resource Dependence ◽  
Audit Quality ◽  
Accounting Firms ◽  
Factors Affecting ◽  
Accounting Firm ◽  
Audit Market ◽  
New Perspective ◽  
Do So

ABSTRACT Small accounting firms represent important participants in the audit market, yet details of how they operate and develop competencies remain unexplored. Small firms often join forces through accounting associations and networks (AANs), which may help them overcome significant challenges commonly faced by smaller firms. We interview 37 partners from 18 firms representing nine AANs to examine how small firms leverage their AAN membership and to understand the related implications for audit quality. Our findings indicate that small firms acquire needed resources and enhance their market legitimacy through AAN membership; however, the nature and extent to which they do so varies by AAN type. Importantly, we also find that the majority of respondents perceive AAN resources, especially access to expertise, as critical to their firms' audit quality. Our research, informed by a theoretical lens based on resource dependence and legitimacy, enriches existing auditing literature, provides a new perspective for member firms and regulators, and responds to recent calls to understand factors affecting accounting firms' competencies.

Seminar and Field Study

1966 ◽  
Vol 2 (4) ◽  
pp. 146-146
Keyword(s):  
Field Study

Investigating the Unified Motive Scales

2020 ◽  
pp. 1-5
Author(s):  
Martin Bettschart ◽  
Marcel Herrmann ◽  
Benjamin M. Wolf ◽  
Veronika Brandstätter
Keyword(s):  
Field Study ◽  
Predictive Validity ◽  
Selection Process ◽  
Police Department ◽  
Longitudinal Field ◽  
Explicit Motives ◽  
Achievement Motive

Abstract. Explicit motives are well-studied in the field of personality and motivation psychology. However, the statistical overlap of different explicit motive measures is only moderate. As a consequence, the Unified Motive Scales (UMS; Schönbrodt & Gerstenberg, 2012 ) were developed to improve the measurement of explicit motives. The present longitudinal field study examined the predictive validity of the UMS achievement motive subscale. Applicants of a police department ( n = 168, Mage = 25.11, 53 females and 115 males) completed the UMS and their performance in the selection process was assessed. As expected, UMS achievement predicted success in the selection process. The findings provide first evidence for the predictive validity of UMS achievement in an applied setting.

Employees’ Critical Thinking, Leaders’ Inspirational Motivation, and Voice Behavior

2018 ◽  
Vol 17 (1) ◽  
pp. 33-41 ◽  
Author(s):  
Jing Jiang ◽  
Ang Gao ◽  
Baiyin Yang
Keyword(s):  
Critical Thinking ◽  
Field Study ◽  
Voice Behavior ◽  
Research And Practice ◽  
Inspirational Motivation ◽  
Positive Effect

Abstract. This study uses implicit voice theory to examine the influence of employees’ critical thinking and leaders’ inspirational motivation on employees’ voice behavior via voice efficacy. The results of a pretest of 302 employees using critical thinking questionnaires and a field study of 273 dyads of supervisors and their subordinates revealed that both employees’ critical thinking and leaders’ inspirational motivation had a positive effect on employees’ voice and that voice efficacy mediates the relationships among employees’ critical thinking, leaders’ inspirational motivation, and employees’ voice. Implications for research and practice are discussed.

Can Alcohol Intoxication lead to Safer Sex? A Field Study Approach

1999 ◽  
Author(s):  
Tara K. Macdonald ◽  
Mark P. Zanna ◽  
Geoffrey T. Fong ◽  
Alanna M. Martineau
Keyword(s):  
Field Study ◽  
Alcohol Intoxication ◽  
Safer Sex ◽  
Study Approach

Positive and negative self-efficacy effects revisited: A longitudinal field study

2010 ◽  
Author(s):  
Shuhua Sun ◽  
Zhaoli Song ◽  
Vivien Kim Geok Lim ◽  
Don J. Q. Chen ◽  
Xian Li
Keyword(s):  
Field Study ◽  
Self Efficacy ◽  
Longitudinal Field

Cognitive development and tonal systems of Greek language: A comparative longitudinal field study

2011 ◽  
Author(s):  
Thalis N. Papadakis ◽  
Evdokia Lagakou ◽  
Christina Terlidou ◽  
Dimitra Vekiari ◽  
Ioannis K. Tsegos
Keyword(s):  
Cognitive Development ◽  
Field Study ◽  
Longitudinal Field ◽  
Greek Language

Familiarity breeds success: A field study of exposure and voting behavior

1974 ◽  
Author(s):  
Paul Schaffner ◽  
Abraham Wandersman
Keyword(s):  
Field Study ◽  
Voting Behavior

Attractiveness vs. Status Contrast: An Eye-Tracking and Divided Visual Field Study

2013 ◽  
Author(s):  
Emine Akman ◽  
Seda Dural
Keyword(s):  
Visual Field ◽  
Eye Tracking ◽  
Field Study ◽  
Divided Visual Field
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