Author: James M. Hunt
Publisher: SAGE
ISBN: 1452278849
Category : Business & Economics
Languages : en
Pages : 276
Book Description
The Coaching Organization: A Strategy for Developing Leaders is the only book to provide practical advice on how a company can strategically manage coaching initiatives that strengthen organizations and enhance employee engagement and growth. Authors James M. Hunt and Joseph R. Weintraub offer best practices to help organizations deploy developmental coaching that drives leadership and employee effectiveness. Key Features: Offers a strategic view of how to manage developmental coaching: Coaching initiatives are often deployed on an ad hoc and unmanaged basis and as such often yield disappointing results. This book provides a guide for the strategic management of coaching initiatives including executive coaching, internal coaching, coaching by managers, and peer coaching, so as to maximize their impact and value. Presents credible and practical examples of successful coaching initiatives: Case-based research conducted by leading academics and practitioners illustrates how organizations can link coaching initiatives and organizational success. Case studies from organizations such as Whirlpool, Wachovia, Children′s Hospital Boston, and Citizens Financial Group offer clear guidance on the organizational use of coaching. Identifies assessment tools for developing and maintaining coaching initiatives: Organizational and coaching competency tools are provided to help design appropriate organizational coaching initiatives, select expert coaches, and train internal peer coaches and coaching managers. In addition, the book offers no-cost and low-cost ideas to help organizations spend less money while achieving better results. Intended Audience: This is an excellent text for advanced undergraduate and graduate courses in Human Resource Management, Human Resource Development, Industrial and Organizational Psychology, Organizational Effectiveness, Executive Coaching, and Leadership. It is also a valuable resource for executives, managers, and human resource professionals.
The Coaching Organization
Author: James M. Hunt
Publisher: SAGE
ISBN: 1452278849
Category : Business & Economics
Languages : en
Pages : 276
Book Description
The Coaching Organization: A Strategy for Developing Leaders is the only book to provide practical advice on how a company can strategically manage coaching initiatives that strengthen organizations and enhance employee engagement and growth. Authors James M. Hunt and Joseph R. Weintraub offer best practices to help organizations deploy developmental coaching that drives leadership and employee effectiveness. Key Features: Offers a strategic view of how to manage developmental coaching: Coaching initiatives are often deployed on an ad hoc and unmanaged basis and as such often yield disappointing results. This book provides a guide for the strategic management of coaching initiatives including executive coaching, internal coaching, coaching by managers, and peer coaching, so as to maximize their impact and value. Presents credible and practical examples of successful coaching initiatives: Case-based research conducted by leading academics and practitioners illustrates how organizations can link coaching initiatives and organizational success. Case studies from organizations such as Whirlpool, Wachovia, Children′s Hospital Boston, and Citizens Financial Group offer clear guidance on the organizational use of coaching. Identifies assessment tools for developing and maintaining coaching initiatives: Organizational and coaching competency tools are provided to help design appropriate organizational coaching initiatives, select expert coaches, and train internal peer coaches and coaching managers. In addition, the book offers no-cost and low-cost ideas to help organizations spend less money while achieving better results. Intended Audience: This is an excellent text for advanced undergraduate and graduate courses in Human Resource Management, Human Resource Development, Industrial and Organizational Psychology, Organizational Effectiveness, Executive Coaching, and Leadership. It is also a valuable resource for executives, managers, and human resource professionals.
Publisher: SAGE
ISBN: 1452278849
Category : Business & Economics
Languages : en
Pages : 276
Book Description
The Coaching Organization: A Strategy for Developing Leaders is the only book to provide practical advice on how a company can strategically manage coaching initiatives that strengthen organizations and enhance employee engagement and growth. Authors James M. Hunt and Joseph R. Weintraub offer best practices to help organizations deploy developmental coaching that drives leadership and employee effectiveness. Key Features: Offers a strategic view of how to manage developmental coaching: Coaching initiatives are often deployed on an ad hoc and unmanaged basis and as such often yield disappointing results. This book provides a guide for the strategic management of coaching initiatives including executive coaching, internal coaching, coaching by managers, and peer coaching, so as to maximize their impact and value. Presents credible and practical examples of successful coaching initiatives: Case-based research conducted by leading academics and practitioners illustrates how organizations can link coaching initiatives and organizational success. Case studies from organizations such as Whirlpool, Wachovia, Children′s Hospital Boston, and Citizens Financial Group offer clear guidance on the organizational use of coaching. Identifies assessment tools for developing and maintaining coaching initiatives: Organizational and coaching competency tools are provided to help design appropriate organizational coaching initiatives, select expert coaches, and train internal peer coaches and coaching managers. In addition, the book offers no-cost and low-cost ideas to help organizations spend less money while achieving better results. Intended Audience: This is an excellent text for advanced undergraduate and graduate courses in Human Resource Management, Human Resource Development, Industrial and Organizational Psychology, Organizational Effectiveness, Executive Coaching, and Leadership. It is also a valuable resource for executives, managers, and human resource professionals.
Auditing Teams
Author: Mara Cameran
Publisher: Taylor & Francis
ISBN: 1134825536
Category : Business & Economics
Languages : en
Pages : 133
Book Description
The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
Publisher: Taylor & Francis
ISBN: 1134825536
Category : Business & Economics
Languages : en
Pages : 133
Book Description
The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
At the Forefront, Looking Ahead
Author: Amir Sasson
Publisher:
ISBN: 9788215031408
Category :
Languages : en
Pages : 274
Book Description
Publisher:
ISBN: 9788215031408
Category :
Languages : en
Pages : 274
Book Description
Earnings Quality
Author: Jennifer Francis
Publisher: Now Publishers Inc
ISBN: 1601981147
Category : Business & Economics
Languages : en
Pages : 97
Book Description
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Publisher: Now Publishers Inc
ISBN: 1601981147
Category : Business & Economics
Languages : en
Pages : 97
Book Description
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
On Informal Institutions and Accounting Behavior
Author: Xingqiang Du
Publisher: Springer Nature
ISBN: 9813344628
Category : Business & Economics
Languages : en
Pages : 506
Book Description
This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence and religious impacts in China are not trivial and increasingly important, and specifically, informal institutions have its bright and dark sides with regard to its effects on accounting behaviors. This book aims to investigate whether and how informal institutions (Confucian culture and its dimensions, religion, political connections) affect micro-level accounting behaviors, including but not limited to audit quality, financial misstatement, R&D, corporate misconducts, corporate philanthropy and corporate environmental responsibility. This book provides graduate students, scholars and practitioners in the fields of accounting, business administration and religion with an in-depth understanding about how informal institutions as a set of social norms affect micro-level accounting behaviors. First, this book is the first to focus on the Chinese context and investigate the effects of informal institutions on accounting behavior. Second, this book documents systematic evidence to show the bright and dark sides with regard to the relation between informal institutions and accounting behavior in China. Lastly, this book reveals informal institutions can serve as an important mechanism to affect accounting behaviors.
Publisher: Springer Nature
ISBN: 9813344628
Category : Business & Economics
Languages : en
Pages : 506
Book Description
This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence and religious impacts in China are not trivial and increasingly important, and specifically, informal institutions have its bright and dark sides with regard to its effects on accounting behaviors. This book aims to investigate whether and how informal institutions (Confucian culture and its dimensions, religion, political connections) affect micro-level accounting behaviors, including but not limited to audit quality, financial misstatement, R&D, corporate misconducts, corporate philanthropy and corporate environmental responsibility. This book provides graduate students, scholars and practitioners in the fields of accounting, business administration and religion with an in-depth understanding about how informal institutions as a set of social norms affect micro-level accounting behaviors. First, this book is the first to focus on the Chinese context and investigate the effects of informal institutions on accounting behavior. Second, this book documents systematic evidence to show the bright and dark sides with regard to the relation between informal institutions and accounting behavior in China. Lastly, this book reveals informal institutions can serve as an important mechanism to affect accounting behaviors.
The Routledge Handbook of Accounting Ethics
Author: Eileen Z. Taylor
Publisher: Routledge
ISBN: 0429954255
Category : Business & Economics
Languages : en
Pages : 511
Book Description
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.
Publisher: Routledge
ISBN: 0429954255
Category : Business & Economics
Languages : en
Pages : 511
Book Description
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.
Handbook on Ethics in Finance
Author: Leire San-Jose
Publisher:
ISBN: 9783030000011
Category : Accounting
Languages : en
Pages : 600
Book Description
Publisher:
ISBN: 9783030000011
Category : Accounting
Languages : en
Pages : 600
Book Description
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
The Benefits and Costs of Group Affiliation
Author: Stijn Claessens
Publisher:
ISBN:
Category : Capital market
Languages : en
Pages : 36
Book Description
This paper investigates the benefits and associated agency costs of using internal capital markets through affiliating with groups using data of two thousand firms from nine East Asian economies between 1994-96. We find that mature and slow-growing firms with ownership structures more likely to create agency problems gain more from group affiliation, while young and high-growth firms more likely lose. Agency problems are important explanatory factors of firm value in economies outside Japan, but less so in Japan. Consistent with the literature, financially-constrained firms benefit from group affiliation. Our results are robust to different time periods and estimation techniques.
Publisher:
ISBN:
Category : Capital market
Languages : en
Pages : 36
Book Description
This paper investigates the benefits and associated agency costs of using internal capital markets through affiliating with groups using data of two thousand firms from nine East Asian economies between 1994-96. We find that mature and slow-growing firms with ownership structures more likely to create agency problems gain more from group affiliation, while young and high-growth firms more likely lose. Agency problems are important explanatory factors of firm value in economies outside Japan, but less so in Japan. Consistent with the literature, financially-constrained firms benefit from group affiliation. Our results are robust to different time periods and estimation techniques.
Auditing Transformation
Author: Jan Marton
Publisher: Taylor & Francis
ISBN: 100092694X
Category : Business & Economics
Languages : en
Pages : 420
Book Description
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.
Publisher: Taylor & Francis
ISBN: 100092694X
Category : Business & Economics
Languages : en
Pages : 420
Book Description
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.