scholarly journals Audit Education as an Effective Tool for Narrowing Audit Expectation Gap: Evidence from Literature Review

2020 ◽  
Vol 10 (5) ◽  
pp. 240
Author(s):  
Cordelia Onyinyechi Omodero ◽  
M. C. Okafor
Keyword(s):  
Chief Executive Officers ◽  
Public Awareness ◽  
Chief Executive ◽  
Early Learning ◽  
Higher Learning ◽  
Expectation Gap ◽  
Institutions Of Higher Learning ◽  
The World ◽  
Executive Officers ◽  
Audit Reports

This study investigates the determinants of audit expectation gap by reviewing several studies to establish its existence and the major causes of the expectation gap. In like manner, many other empirical works on the effectiveness of audit education in providing a solution to the anticipation breach issues are also examined.  The findings reveal the existence of review expectancy crack in different countries of the world.  The major causes of the breach also include performance deficiency, standard paucity, auditors’ compromise of their roles, and lack of public awareness of what the law specifies the auditors’ roles should be, among others.  In the light of the review, this study further discovers that the varying audit prospect disruption can be effectively managed by providing adequate and comprehensive audit education to various users of audit reports and the society at large.  In this study, we propose early learning of audit. An audit should be a general subject in the Universities and Institutions of higher learning.  This will help to equip future managers, managing directors, entrepreneurs, chief executive officers (C.E.O.s) of companies, investors and other stakeholders.

The Role of Leadership in Higher Education Diversity Initiatives

1997 ◽  
Vol 4 (3) ◽  
pp. 99-109
Author(s):  
Randall K. Wells
Keyword(s):  
Higher Education ◽  
Chief Executive Officers ◽  
Chief Executive ◽  
Work Force ◽  
College And University ◽  
Institutions Of Higher Learning ◽  
American Society ◽  
Executive Officers ◽  
Future Work

The role of college and university presidents and chief executive officers is paramount in any change initiative. The matter becomes increasingly vital when the issues of diversity and multiculturalism are factored into the equation. American society continues to become increasingly more diverse. Institutions of higher learning must be willing to change and adapt in order to prepare students for the future work force. This change process is contingent upon the leadership of the institutions. The values, ethics, and processes involved become prominent issues for the leader in higher education.

The Role of Moral Education on the Dress Code in the Higher Learning Institution

Sains Insani ◽  
2016 ◽  
Vol 1 (1) ◽  
pp. 10-14
Author(s):  
Ira Meilita Ibrahim ◽  
Taufik A. Latif ◽  
Afi Roshezry Abu Bakar ◽  
Muthualagan Thangavelu
Keyword(s):  
Moral Education ◽  
Private University ◽  
Public University ◽  
Higher Learning ◽  
Private Institutions ◽  
Dress Code ◽  
Institutions Of Higher Learning ◽  
The World ◽  
Definition Of

The advancement of European dress to the rest of the world was linked to the definition of civilization as “a stage of social development considered to be more advanced” and “polite and good-mannered”. The widespread of their fashion style in the 19th and 20th centuries influenced the way the rest of the world attire. The fashion trend and dressing style thus change the purpose of dressing through time. The dressing style in campuses especially in private institutions of higher learning is under particular scrutiny, as it is often said to be inappropriate for a learning environment. This study looked at the importance of moral education, and its role in implementing the dress code for students among university students especially between two types of university i.e. public university and private university. It looked on the dressing style of students, both male and female, and the factors that lead to their dressing pattern which is common among students. This study also advocated the students’ understanding of the content of dress codes in their learning institution and the role played by moral education in regard to dress code. The overall study highlighted students’ perception towards the implementation of the dress code and punishment in their learning institution. The methodologies used to carry out this study are questionnaires and interviews. This study will therefore ascertain the important of dress code among students at higher learning institution and the role of moral education in cultivating values in order to dress properly or decently. Key Words: moral education, dress code, higher learning institution, civilization.

Effect of leadership styles on organizational commitment and performance in small- and medium-sized enterprises in Iraqi Kurdistan

2020 ◽  
Vol 48 (9) ◽  
pp. 1-12
Author(s):  
Karwan Hamasalih Qadir ◽  
Mehmet Yeşiltaş
Keyword(s):  
Organizational Commitment ◽  
Organizational Performance ◽  
Leadership Styles ◽  
Chief Executive Officers ◽  
Chief Executive ◽  
Mediating Effect ◽  
Positive Effects ◽  
Iraqi Kurdistan ◽  
And Performance ◽  
Executive Officers

Since 2003 the number of small- and medium-sized enterprises (SMEs) has increased exponentially in Iraqi Kurdistan. To facilitate further growth the owners and chief executive officers of these enterprises have sought to improve their leadership skills. This study examined the effect of transactional and transformational leadership styles on organizational commitment and performance in Iraqi Kurdistan SMEs, and the mediating effect of organizational commitment in these relationships. We distributed 530 questionnaires and collected 400 valid responses (75% response rate) from 115 SME owners/chief executive officers and 285 employees. The results demonstrate there were positive effects of both types of leadership style on organizational performance. Further, the significant mediating effect of organizational commitment in both relationships shows the importance of this variable for leader effectiveness among entrepreneurs in Iraqi Kurdistan, and foreign entrepreneurs engaging in new businesses in the region.

Native Approaches to Decolonising Education in Institutions of Higher Learning

2000 ◽  
Vol 28 (2) ◽  
pp. 28-34 ◽  
Author(s):  
Polly Walke
Keyword(s):  
Higher Education ◽  
Indigenous Peoples ◽  
Higher Learning ◽  
Native Peoples ◽  
Institutions Of Higher Learning ◽  
The World

A growing number of Native scholars are involved in decolonising higher education through a range of processes designed to create space for Indigenous realities and Indigenous ways of managing knowledge. Basing their educational approaches on Indigenous ontologies and epistemologies, they are developing Indigenist approaches within higher education. Ward Churchill (1996:509), Cherokee scholar, explains that an Indigenist scholar is one who:Takes the rights of indigenous peoples as the highest priority …who draws on the traditions – the bodies of knowledge and corresponding codes of value – evolved over many thousands of years by native peoples the world over.

scholarly journals Toward a Working Model of Leadership in Nonprofit Sport Governance

2019 ◽  
Vol 33 (3) ◽  
pp. 189-202 ◽  
Author(s):  
Ian O’Boyle ◽  
David Shilbury ◽  
Lesley Ferkins
Keyword(s):  
Chief Executive Officers ◽  
Leadership Skills ◽  
Chief Executive ◽  
Future Research ◽  
Limited Attention ◽  
Study Approach ◽  
Working Model ◽  
Executive Officers ◽  
Scholarly Discourse

The aim of this study is to explore leadership within nonprofit sport governance. As an outcome, the authors present a preliminary working model of leadership in nonprofit sport governance based on existing literature and our new empirical evidence. Leadership in nonprofit sport governance has received limited attention to date in scholarly discourse. The authors adopt a case study approach involving three organizations and 16 participant interviews from board members and Chief Executive Officers within the golf network in Australia to uncover key leadership issues in this domain. Interviews were analyzed using an interpretive process, and a thematic structure relating to leadership in the nonprofit sport governance context was developed. Leadership ambiguity, distribution of leadership, leadership skills and development, and leadership and volunteerism emerged as the key themes in the research. These themes, combined with existing literature, are integrated into a preliminary working model of leadership in nonprofit sport governance that helps to shape the issues and challenges embedded within this emerging area of inquiry. The authors offer a number of suggestions for future research to refine, test, critique, and elaborate on our proposed working model.

In retrospect: The influence of chief executive officers’ historical relative pay on overconfidence

2021 ◽  
pp. 147612702110048
Author(s):  
J Daniel Zyung ◽  
Wei Shi
Keyword(s):  
Chief Executive Officers ◽  
Empirical Support ◽  
Chief Executive ◽  
Firm Level ◽  
Self Confidence ◽  
Self Worth ◽  
Executive Officers ◽  
Leadership Research ◽  
The Relationship

This study proposes that chief executive officers who have received over their tenure a greater sum of total compensation relative to the market’s going rate become overconfident. We posit that this happens because historically overpaid chief executive officers perceive greater self-worth to the firm whereby such self-serving attribution inflates their level of self-confidence. We also identify chief executive officer- and firm-level cues that can influence the relationship between chief executive officers’ historical relative pay and their overconfidence, suggesting that chief executive officers’ perceived self-worth is more pronounced when chief executive officers possess less power and when their firm’s performance has improved upon their historical aspirations. Using a sample of 1185 firms and their chief executive officers during the years 2000–2016, we find empirical support for our predictions. Findings from this study contribute to strategic leadership research by highlighting the important role of executives’ compensation in creating overconfidence.

scholarly journals Leadership or luck? Randomization inference for leader effects in politics, business, and sports

2021 ◽  
Vol 7 (4) ◽  
pp. eabe3404
Author(s):  
Christopher R. Berry ◽  
Anthony Fowler
Keyword(s):  
Chief Executive Officers ◽  
Chief Executive ◽  
Anecdotal Evidence ◽  
Political Leaders ◽  
Quantitative Test ◽  
Wide Range ◽  
Randomization Inference ◽  
Executive Officers ◽  
Sports Coaches

Anecdotal evidence suggests that some leaders are more effective than others but observed differences in outcomes between leaders could be attributable to chance variation. To solve this inferential problem, we develop a quantitative test of leader effects that provides more reliable inferences than previous strategies, and we implement the test in the settings of politics, business, and sports. We find significant effects of political leaders, particularly in nondemocracies. We find little evidence that chief executive officers influence the performance of their firms. In addition, we find clear evidence that sports coaches matter for a wide range of outcomes in football, basketball, baseball, and hockey.

Sign in / Sign up

Export Citation Format

Share Document