An Examination of Perceived Barriers to Mentoring in Public Accounting

2001 ◽  
Vol 13 (1) ◽  
pp. 195-220 ◽  
Author(s):  
Steven E. Kaplan ◽  
Annemarie K. Keinath ◽  
Judith C. Walo
Keyword(s):  
Gender Differences ◽  
Peer Relationships ◽  
The Other ◽  
Perceived Barriers ◽  
Mentoring Relationships ◽  
Public Accounting ◽  
Big 5 ◽  
Local Firm

While both mentoring and peer relationships exist among some auditors in public accounting, little is known about these relationships. The purpose of this paper is to provide evidence on perceived barriers to mentoring and peer relationships in public accounting. Analysis of responses indicated three interpretable factors representing barriers to forming mentoring relationships. First, participants without a mentor perceived greater barriers from access to mentors and from willingness of the mentor. Gender differences were significant in all three factors. Partners perceived barriers from access to mentors to be lower than those perceived by the other ranks. Finally, willingness of the mentor was perceived to be a greater barrier by local firm participants than by intermediate or Big 5 firm participants.

An Analysis of Formal Mentoring Programs and Perceived Barriers to Obtaining a Mentor at Large Public Accounting Firms

1999 ◽  
Vol 13 (1) ◽  
pp. 37-53 ◽  
Author(s):  
Ralph E. Viator
Keyword(s):  
Perceived Barriers ◽  
Mentoring Programs ◽  
Mentoring Relationships ◽  
Public Accounting ◽  
Formal Mentoring ◽  
Accounting Firms ◽  
Informal Mentoring ◽  
Public Accounting Firms ◽  
Formal Mentoring Programs ◽  
Goals And Objectives

One way for firms to promote the mentoring of employees is to establish formal programs that match employees with potential mentors. Whether employees are satisfied with such formal mentoring is an empirical question. This paper examines that issue as well as whether formal mentoring programs serve to reduce perceived barriers to obtaining a mentor. The study is based on survey data obtained from 723 respondents currently working at the major public accounting firms. The study found that certain methods for matching potential mentors and prote´ge´s, as well as certain formal structures (e.g., meeting regularly and setting goals and objectives), are associated with greater mentorship satisfaction by employees. Also, the study found evidence that employees exposed to formal mentoring programs perceive no more barriers to obtaining a mentor than employees who develop informal mentoring relationships. No evidence was found suggesting that female employees, compared to males, perceived greater barriers to obtaining a mentor, or were more likely to leave the firm. These results suggest that formal mentoring programs may be associated with a changing social structure at the large public accounting firms.

An Analysis of Cross-Sectional Differences in Big and Non-Big Public Accounting Firms' Audit Programs

2006 ◽  
Vol 25 (1) ◽  
pp. 27-48 ◽  
Author(s):  
Hans Blokdijk ◽  
Fred Drieenhuizen ◽  
Dan A. Simunic ◽  
Michael T. Stein
Keyword(s):  
Risk Assessment ◽  
Empirical Evidence ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Accounting Firms ◽  
Big 5 ◽  
Public Accounting Firms ◽  
Audit Approach ◽  
Control Risk

A significant body of prior research has shown that audits by the Big 5 (now Big 4) public accounting firms are quality differentiated relative to non-Big 5 audits. This result can be derived analytically by assuming that Big 5 and non-Big 5 firms face different loss functions for “audit failures” and is consistent with a variety of empirical evidence from studies of audit fees, auditor changes, and the stock price reaction to audited earnings. However, there is no existing evidence (of which we are aware) concerning the underlying production differences between Big 5 and non-Big 5 audits. As a result, existing empirical evidence cannot distinguish between the possibility that Big 5 audits are simply perceived to be different (e.g., by investors) or actually differ in how they are produced. Our research objective is to identify the production characteristics of audit engagements that may explain the differences in expected audit quality between Big 5 and non-Big 5 firms. In this archival study, we examine the total audit effort and the allocation of effort to four audit phases—planning, (control) risk assessment, substantive testing, and completion—for a cross-section sample of 113 audits of Dutch companies in 1998/99 by 14 public accounting firms. We find that, after controlling for client characteristics: (1) both types of auditors exert about the same amount of total audit effort; (2) Big 5 auditors allocate relatively more effort to planning and (control) risk assessment, and relatively less to substantive testing and completion; and (3) client size, use of the business-risk-based audit approach, and reliance on client internal controls affect audit hours differently for the two auditor types. We conclude that the Big 5 firms actually produce a higher audit quality level, and that this quality difference is related to how audit hours are deployed in a more contextual and less procedural audit approach.

scholarly journals Effect of Educational Games on Self-concept Levels of Inclusive Students Studying in Secondary Schools

2018 ◽  
Vol 6 (10) ◽  
pp. 183
Author(s):  
Serhat Üstündağ ◽  
Gülsen Özcan
Keyword(s):  
Secondary Schools ◽  
Peer Relationships ◽  
Repeated Measures ◽  
Educational Games ◽  
The Other ◽  
Self Concept ◽  
Control Group ◽  
Spring Semester ◽  
Significant Difference ◽  
Experimental Group

This research examines the effect of educational games on self-concept levels of inclusive students enrolled in secondary schools. The research was conducted in two secondary schools in Golbasi district of Ankara, the capital of Turkey, in the spring semester of 2015 - 2016 academic year. The research employed semi-experimental design with pretest and posttest control group. Of a total of 24 students, 12 (4 girls, 8 boys) were included in the experimental group and the other 12 (6 girls, 6 boys) were included in the control group. Educational games program, an independent variable of the research, was applied for 11 weeks, 2 lessons per week. The program that did not include educational games was applied to the control group. Self-concept Scale (SCS) was used to collect data in the research. Independent group t test was used for data analysis, and for single-factor repeated measures, two-factor ANOVA test was used. The significance level was determined to be 0.05. At the end of this research, a significant difference was found in favor of the students in the experimental group in terms of physical competence, physical appearance, peer relationships and general self-concept dimensions of the self-concept scale. On the other hand, there was not any significant difference in favor of both groups in terms of the dimension of relations with parents of the scale.

The Impact of Harmful Habits on Academic Performance and Sports Activities among Young People

2021 ◽  
Vol 9 (3) ◽  
pp. 267-273
Author(s):  
Victoria Yermilova ◽  
◽  
Natalia Stroiteleva ◽  
Zhanna Egorova ◽  
Ekaterina Vanina
Keyword(s):  
Gender Differences ◽  
Academic Performance ◽  
Alcohol Consumption ◽  
Young People ◽  
The Other ◽  
Control Group ◽  
The Third ◽  
The One ◽  
The Impact ◽  
Sports Activities

Smoking and alcohol consumption is a growing trend among young people worldwide. The purpose of this study was to provide students with a comparative analysis of adherence to harmful habits (smoking and alcohol) on the one hand and the frequency of sports and academic performance on the other, taking into account gender differences. The research was conducted in 2019-2020 in 5 cities of Russia; the sample included 1500 people aged 18.4 ± 1.1 years, divided into three equal groups. The control (first) group had students who are not engaged in sports, and the second group comprised students practicing sports but not professionally. The third group was made up of student-athletes. All participants were surveyed to determine the frequency of adherence to harmful habits. In the control group, boys smoked 50% more often than girls (p ≤ 0.05), while in the third group, smoking among boys was registered 70 times less often (p ≤ 0.001). Alcohol consumption in controls was 0.5 times more likely among boys (p ≤ 0.05). Harmful habits affect young people's free time and reduce their academic performance and ability to practice sports.

Communication Process in Family Reinforcing the Gender Differences in Bangladesh

2016 ◽  
pp. 137-147
Author(s):  
Sabiha Yeasmin Rosy ◽  
Md. Mynul Islam
Keyword(s):  
Gender Differences ◽  
Negative Impact ◽  
The Other ◽  
Communication Process ◽  
Human Being ◽  
The Feminine ◽  
The World ◽  
Public World ◽  
And Behavior ◽  
The Impact

Family is an important institution to build a person's personality, morality, value and attitude. When this institution communicates properly, it shows the impact e.g. a boy or a girl becomes social human being. Unfortunately in our family gender biasness is reinforced continuously by starting to behave differently with boys and girls from the childhood. Parents communicate with them in a different way which constructs the traits of “masculinity” and “femininity”. Girls are compelled to learn the feminine role with politeness, submissiveness and their mobility is restricted in public world. It is a family which trains a girl to be a good mother, wife, sister or daughter, on the other hand a boy learns to be social, intellectual, able to run the world and strong. This different formation of role and behavior results in the ongoing discrimination everywhere in the society. This reinforcement is sort of relief from social stigmatization but has overall negative impact on life and through this family can be counted as the main birthplace of discrimination against women. Girls and boys must be raised neutrally to eradicate the gender differences and ensure the equality.

Gender and Language

2021 ◽  
pp. 161-177
Author(s):  
Didem Koban Koç
Keyword(s):  
Gender Differences ◽  
Undergraduate Students ◽  
English Language ◽  
English Language Teaching ◽  
The Other ◽  
First Year ◽  
Teaching Program ◽  
Linguistic Features ◽  
The Social ◽  
Social Meanings

The present study investigated gender differences in the use of linguistic features as well as the social meanings attached to those differences. Academic essays, written by 44 (22 male, 22 female) first-year undergraduate students enrolled in the English Language Teaching program at a government university were analyzed with respect to the use of linguistic features (adjectives, empty adjectives, intensifiers, linking adverbials) as well as the number of words and sentences used by the students. The results showed that, in comparison to males, females used more adjectives, intensifiers, and words. Males, on the other hand, used more empty adjectives and linking adverbials than females. Based on the results, pedagogical implications are discussed, and recommendations are provided in order to increase teachers' awareness of gender differences and improve students' writing skills.

scholarly journals Loneliness, Family Communication, and School Adjustment in a Sample of Cybervictimized Adolescents

2020 ◽  
Vol 17 (1) ◽  
pp. 335 ◽  
Author(s):  
Elizabeth Cañas ◽  
Estefanía Estévez ◽  
Celeste León-Moreno ◽  
Gonzalo Musitu
Keyword(s):  
Gender Differences ◽  
Family Communication ◽  
School Adjustment ◽  
Academic Competence ◽  
Interaction Effects ◽  
The Other ◽  
Social Variables ◽  
Open Communication ◽  
Individual Family ◽  
The One

The objective of this study was to compare individual, family, and social variables, such as the perception of loneliness, family communication, and school adjustment in a sample of 2399 Andalusian (Spanish) adolescents aged 12 to 18 (M = 14.63, SD = 1.91) suffering from cybervictimization (low, moderate, and high). The results show that adolescents suffering from high cybervictimization report more loneliness, more problematic communication with both parents, and worse school adjustment than the rest of the groups. Regarding gender, differences are observed in open communication with the mother and in the dimensions of school adjustment, being more favorable for girls. However, there were no significant differences between girls and boys in the loneliness variable. The interaction effects indicate, on the one hand, that female severe cybervictims present more avoidant communication with the mother than the other groups, and, on the other hand, that male cybervictims of all three groups and female severe cybervictims have lower academic competence than the group of female low cybervictims, followed by female moderate cybervictims. These data support the idea that, depending on its intensity and duration, cybervictimization affects girls and boys differently in terms of individual, family, and social variables.

Cross-Cultural Adjustment of Chinese Students in Japan

1996 ◽  
Vol 78 (2) ◽  
pp. 435-444 ◽  
Author(s):  
Yuh Huey Jou ◽  
Hiromi Fukada
Keyword(s):  
Gender Differences ◽  
Factor Analysis ◽  
Significant Influence ◽  
Chinese Students ◽  
Cultural Adjustment ◽  
Cross Cultural ◽  
The Other ◽  
Male Students ◽  
Japanese Language ◽  
Length Of Residence

The present study examined responses of 92 Chinese students in Japan to questionnaires which included adjustment items selected from work of Baker in 1981 and Uehara in 1988. These items were classified by factor analysis into four scales of Emotional, Academic, Cultural-Social, and Environmental. Adjustment scores on the Environmental scale were higher than those on the other three scales. Country of origin was a significant influence only for scores on the Environmental scale. Students who came from Taiwan scored higher on adjustment. There were gender differences on Emotional and Academic scales; male students reported higher adjustment. The effects of students' length of residence and proficiency in the Japanese language could be seen in scores on Academic and Cultural-Social scales; the students who had a longer period of stay or had higher proficiency in Japanese language had higher scores on adjustment. Thus, results indicated that personal differences were reflected in subfactors of adjustment.

Self-regulation of the newlyweds in Taiwan: Goals and strategies

2020 ◽  
Vol 37 (8-9) ◽  
pp. 2674-2690
Author(s):  
Szu-Chia Chang ◽  
Jenny Hsiu-Ying Chang ◽  
Meng-Yeow Low ◽  
Tzu-Chin Chen ◽  
Shih-Hsien Kuo
Keyword(s):  
Gender Differences ◽  
Information Processing ◽  
Cultural Values ◽  
Thematic Analysis ◽  
Qualitative Data ◽  
Self Regulation ◽  
Marital Relationships ◽  
The Other ◽  
Role Norms ◽  
Depth Interviews

The aim of this study is to explore the goals and strategies of self-regulation of the newlyweds in Taiwan. Through in-depth interviews with eight newlywed couples ( N = 16), qualitative data were gathered and analyzed using thematic analysis. The findings revealed that, under the influence of their cultural values, the newlywed participants pursue the goals of genuine harmony and superficial harmony in their self-regulation for marital adjustment. Genuine harmony can be attained through people’s fulfillment of their role norms in in-law relationships and establishment of affiliations with spouses in marital relationships. On the other hand, superficial harmony can be maintained by people through keeping sketchy relationships with their in-laws and inhibiting anger to prevent open conflicts with their spouses. To achieve relational harmony, various strategies of self-regulation were used depending on the situations involved. Such strategies direct to the principle of zhong-yong (the Doctrine of Mean) involving holistic information processing and avoidance of extremities in implementation. Gender differences in self-regulation were found in both goals and strategies.

Sign in / Sign up

Export Citation Format

Share Document