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Invited Comments: Developing an Effective Mentor-Business School Relationship in the AACSB Initial Accreditation Process
A key factor in achieving initial AACSB accreditation is establishing an effective relationship between the mentor and the business school. If individual issues are not addressed during the development and implementation of the accreditation plan, time to initial accreditation can be increased substantially. We review four steps in the initial accreditation process and identify seven […]
Charting Supply Chain Management Integration and Initiatives: A Framework to Guide Implementation
This paper proposes a framework that describes the boundary spanning supply chain management (SCM) initiatives taken by leading companies. Supported by existing literature and interviews with managers from large companies reflecting a cross section of businesses, the framework suggests four motivating domains or factors that could support SCM initiatives. They are supply chain understanding, design, […]
Bear Market Behavior of Institutional Investors in Sweden
Using a unique dataset of ownership structure for all stocks listed on the Stockholm Stock Exchange in Sweden, we examine different degrees of institutional holdings in Swedish firms during the bear market of 2000 to 2002. We find that examination by institutional investor domicile reveals that both Swedish and foreign institutions increase their equity holdings, […]
Determinants of Audit/Tax Separation Decisions
This study examines companies that separated or integrated the tax and audit functions subsequent to the passage of the Sarbanes-Oxley Act (SARBOX). While the provision of tax services is not currently prohibited by SARBOX, some companies have separated these two functions. An examination of the relationship between tax function separation (integration) and proxies for audit […]
The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting
In an effort to restore investor confidence in the wake of recent financial reporting scandals, the Sarbanes-Oxley Act of 2002 mandates that audit committees be fully independent and have at least one financial expert. The SEC adopted rules implementing these Sarbanes-Oxley provisions. This paper contributes to the literature on the association between audit committee characteristics […]
Intra-Industry Effects of Stock Splits: Focus on Insurance Companies
This paper examines the intra-industry effects of 120 stock split announcements within the insurance industry between 1985 and 2006. Our results of the valuation effects are suggestive of dominant competitive effects for stock splits by insurance companies, especially life insurers, thus indicating possible changes in the competitive balance of the industry. The results of our […]
