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You searched for +publisher:"Kennesaw State University" +contributor:("Dr. Jeffrey Cohen"). Showing records 1 – 3 of 3 total matches.

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Kennesaw State University

1. 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 (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 July 15, 2020. 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. 15 Jul 2020.

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 2020 Jul 15]. 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


Kennesaw State University

2. Smalls, Tonya D.W. The Influence of Leadership Style and Personal Costs on Fraud Whistleblowing Intent.

Degree: Accounting, Business Administration, 2015, Kennesaw State University

Using an experimental approach, this study examines employees’ intention to report occupational fraud through various channels based on the leadership style (transformational or transactional) of the manager and the expected personal costs (either high or low) of reporting. The study also focuses on the influence of value congruence between the manager and the employee, as well as trust factors that motivate employees to report occupational fraud. In examining these issues, I consider two types of occupational fraud schemes (misappropriation of assets and financial statement fraud). Unexpectedly, the results indicate leadership style and/or personal costs do not have a significant influence on reporting intention under most models examined in this study. The findings indicate that age, gender, and/or responsibility to report are significant factors influencing reporting intentions in several models analyzed in this study. Advisors/Committee Members: Dr. Dana R. Hermanson, Chair, Dr. Jeffrey Cohen, Ph.D..

Subjects/Keywords: employee whistleblowing; transactional leader; transformational leader; personal costs; age; gender; responsibility; misappropriation of assets; financial statement fraud; ethics; Accounting

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

APA (6th Edition):

Smalls, T. D. W. (2015). The Influence of Leadership Style and Personal Costs on Fraud Whistleblowing Intent. (Thesis). Kennesaw State University. Retrieved from https://digitalcommons.kennesaw.edu/dba_etd/12

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):

Smalls, Tonya D W. “The Influence of Leadership Style and Personal Costs on Fraud Whistleblowing Intent.” 2015. Thesis, Kennesaw State University. Accessed July 15, 2020. https://digitalcommons.kennesaw.edu/dba_etd/12.

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

MLA Handbook (7th Edition):

Smalls, Tonya D W. “The Influence of Leadership Style and Personal Costs on Fraud Whistleblowing Intent.” 2015. Web. 15 Jul 2020.

Vancouver:

Smalls TDW. The Influence of Leadership Style and Personal Costs on Fraud Whistleblowing Intent. [Internet] [Thesis]. Kennesaw State University; 2015. [cited 2020 Jul 15]. Available from: https://digitalcommons.kennesaw.edu/dba_etd/12.

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

Council of Science Editors:

Smalls TDW. The Influence of Leadership Style and Personal Costs on Fraud Whistleblowing Intent. [Thesis]. Kennesaw State University; 2015. Available from: https://digitalcommons.kennesaw.edu/dba_etd/12

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


Kennesaw State University

3. Viscelli, Therese R. The ERM Process: Evidence from Interviews of ERM Champions.

Degree: DBA, Accountancy, 2013, Kennesaw State University

This paper investigates the processes that comprise enterprise-wide risk management (ERM) programs implemented by organizations. ERM is a holistic approach of risk management that looks at organization-level risks on a portfolio basis, unlike traditional risk management that looks at silos of individual risks within an organization. The practitioner and academic literatures provide many insights into different frameworks that could be used to implement ERM, but there is little written about the processes and activities that represent actual organizations’ ERM approaches. By looking at the way an organization accomplishes its mission through its management style and communication methods, the role corporate culture plays in an ERM implementation are examined. Employing interviews and surveys of ERM champions in 14 organizations, this study provides rich insights into ERM implementation. The interviews revealed that organizations were most likely to undertake an ERM implementation to meet strategic needs often motivated by encouragement for the process from the board of directors (BOD) and audit committee, with few objections raised. The ERM process typically began with a list of risks developed with senior management input, and ERM often resulted in organizational changes with new responsibilities being the most common change. Few of the organizations had a formal definition of risk appetite, with many describing the appetite definition as included in strategic objectives or procedures. When it came to identifying and assessing top risks, an iterative process was used which crossed multiple layers of the organization and cross-functional groups. The key players in the ERM process were Internal Audit (IA), general counsel, audit committee, CFO, and BOD, with IA most commonly identified having ownership over the day-today ERM leadership. Most organizations had management level ERM committees, but few had departments dedicated to ERM. The interviewees identified positive impacts of ERM more often than negative effects of ERM. While most of the organizations had an organic culture and had relatively advanced ERM implementations, there were some differences in interview responses between the organic and “less organic” groups. This study has implications for corporate governance in the areas of successful ERM methods and overall risk management of an organization. Advisors/Committee Members: Dr. Dana R. Hermanson, Dr. Mark S. Beasley, Dr. Jeffrey Cohen.

Subjects/Keywords: Risk; ERM; culture; internal audit; governance; audit committee; board of directors; COSO; risk silo; Business Administration, Management, and Operations

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Viscelli, T. R. (2013). The ERM Process: Evidence from Interviews of ERM Champions. (Thesis). Kennesaw State University. Retrieved from https://digitalcommons.kennesaw.edu/etd/582

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):

Viscelli, Therese R. “The ERM Process: Evidence from Interviews of ERM Champions.” 2013. Thesis, Kennesaw State University. Accessed July 15, 2020. https://digitalcommons.kennesaw.edu/etd/582.

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

MLA Handbook (7th Edition):

Viscelli, Therese R. “The ERM Process: Evidence from Interviews of ERM Champions.” 2013. Web. 15 Jul 2020.

Vancouver:

Viscelli TR. The ERM Process: Evidence from Interviews of ERM Champions. [Internet] [Thesis]. Kennesaw State University; 2013. [cited 2020 Jul 15]. Available from: https://digitalcommons.kennesaw.edu/etd/582.

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

Council of Science Editors:

Viscelli TR. The ERM Process: Evidence from Interviews of ERM Champions. [Thesis]. Kennesaw State University; 2013. Available from: https://digitalcommons.kennesaw.edu/etd/582

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

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