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You searched for +publisher:"Kennesaw State University" +contributor:("Dr. Audrey Gramling"). Showing records 1 – 2 of 2 total matches.

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Kennesaw State University

1. Lasher, Debra J. Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture.

Degree: DBA, Accountancy, 2012, Kennesaw State University

While the internal auditing function (IAF) has been studied extensively in publicly traded firms, relatively little is known about the function and related outcomes among privately held family businesses. However, family businesses play a leading role in economic production and employment in the U.S. and globally. The blending of family culture with organizational culture in family businesses is a key aspect that differs from nonfamily businesses and across family businesses. This research develops the new construct of family business culture as a replicable measure of the influence of the combined cultures of the family and the business. Both essays include family business culture as a moderating variable to provide a detailed analysis of differences between family businesses. Data was collected utilizing an online survey. Essay 1 extends agency theory into the area of the IAF in privately held family businesses to address conflicting research concerning family involvement and related agency costs. The research examines three unique characteristics of privately held family businesses that could influence the investment in an IAF; family involvement in ownership, management, and on the board. The logistic regression results indicate an unexpected positive relationship between family involvement on the board and the existence of an IAF, with no moderating influence of family business culture. An integration of two theories provides the theoretical foundation for Essay 2. Agency theory is used to investigate the potential impact of the investment of an IAF on objective and subjective financial performance. Social exchange theory is employed to assess the potential effect of an IAF on employee trust in top management and in the business and affective organizational commitment. The multiple regression results do not support a significant relationship between the level of investment in an IAF and the five outcome variables. Analysis supports a positive relationship between the existence of IAF and both measures of financial performance. The moderating influence of family business culture was not significant. This research is the first step in gaining more knowledge of family involvement as antecedents of an IAF in privately held family businesses and the outcomes of that decision in five critical areas. Advisors/Committee Members: Dr. Audrey Gramling, Dr. Torsten Pieper, Dr. Dana Hermanson.

Subjects/Keywords: internal auditing; family businesses; private businesses; business culture; Accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Lasher, D. J. (2012). Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture. (Thesis). Kennesaw State University. Retrieved from https://digitalcommons.kennesaw.edu/etd/503

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Lasher, Debra J. “Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture.” 2012. Thesis, Kennesaw State University. Accessed March 25, 2019. https://digitalcommons.kennesaw.edu/etd/503.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Lasher, Debra J. “Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture.” 2012. Web. 25 Mar 2019.

Vancouver:

Lasher DJ. Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture. [Internet] [Thesis]. Kennesaw State University; 2012. [cited 2019 Mar 25]. Available from: https://digitalcommons.kennesaw.edu/etd/503.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lasher DJ. Antecedents and Outcomes of the Investment in Internal Auditing and the Moderating Role of Family Business Culture. [Thesis]. Kennesaw State University; 2012. Available from: https://digitalcommons.kennesaw.edu/etd/503

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Kennesaw State University

2. Wilkins, Anne M. Two Papers on "How Perceptions of Fairness and Influences of Social Capital and Source Credibility Matter to Compensation Committees And Investors".

Degree: DBA, Accountancy, 2012, Kennesaw State University

This paper uses an experimental research design to examine the influences of social capital, source credibility, and fairness on the decision making process of compensation committee members when making an executive compensation decision as well as whether an expectation gap exists between the committee members and nonprofessional investors regarding the judgment. One hundred and one public company compensation committee members and ninety nine nonprofessional investors completed an executive compensation case indicating their support on a scale of 0 to 100 of revising executive incentive pay financial performance targets mid-compensation cycle. I find outcome fairness to shareholders and management significant influences on compensation committee member judgments. In addition, I found more experienced compensation committee members had less support for the compensation proposal. I found a surprising expectation gap between nonprofessional investors and compensation committee members as the members held the CEO more accountable for financial performance than the nonprofessional investors. In addition, I found marginal support that the nonprofessional investors were influenced by the manipulated influences of social capital and source credibility whereas the compensation committee members were not influenced. Overall, my results indicate that the compensation committee members are not under the undue influence of the CEO but consider pay for performance and shareholder fairness as their top influences on executive pay decisions. My results provide preliminary evidence that compensation committee members should further improve communication with shareholders and other stakeholders regarding the rationale for their decisions including information about the consideration of fairness in their judgments. Advisors/Committee Members: Dr. Dana Hermanson, Dr. Jeffrey Cohen, Dr. Audrey Gramling.

Subjects/Keywords: executive compensation; expectation gaps; outcome fairness; influences; Accounting; Business Law, Public Responsibility, and Ethics

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Wilkins, A. M. (2012). Two Papers on "How Perceptions of Fairness and Influences of Social Capital and Source Credibility Matter to Compensation Committees And Investors". (Thesis). Kennesaw State University. Retrieved from https://digitalcommons.kennesaw.edu/etd/499

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Wilkins, Anne M. “Two Papers on "How Perceptions of Fairness and Influences of Social Capital and Source Credibility Matter to Compensation Committees And Investors".” 2012. Thesis, Kennesaw State University. Accessed March 25, 2019. https://digitalcommons.kennesaw.edu/etd/499.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Wilkins, Anne M. “Two Papers on "How Perceptions of Fairness and Influences of Social Capital and Source Credibility Matter to Compensation Committees And Investors".” 2012. Web. 25 Mar 2019.

Vancouver:

Wilkins AM. Two Papers on "How Perceptions of Fairness and Influences of Social Capital and Source Credibility Matter to Compensation Committees And Investors". [Internet] [Thesis]. Kennesaw State University; 2012. [cited 2019 Mar 25]. Available from: https://digitalcommons.kennesaw.edu/etd/499.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Wilkins AM. Two Papers on "How Perceptions of Fairness and Influences of Social Capital and Source Credibility Matter to Compensation Committees And Investors". [Thesis]. Kennesaw State University; 2012. Available from: https://digitalcommons.kennesaw.edu/etd/499

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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