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Invited Comments: Developing an Effective Mentor-Business School Relationship in the AACSB Initial Accreditation Process

Robert F. Scherer, Cleveland State University
Michael Bryant Ecole Superieure de Commerce - Ferrand (France)

Invited Comments: The authors were invited to share their thoughts on the process of AACSB accreditation. Readers from colleges of business might especially be interested in learning how to turn what could be a painful experience into a fruitful development activity.

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Twenty Questions for Charles Koch

Charles Koch, Koch Industries, Inc.

By clicking this link, you acknowledge and agree that the article Twenty Questions for Charles Koch is owned and controlled by Koch Industries, Inc. as an original published work protected under the U.S. Copyright Laws, and that Koch Industries, Inc. retains exclusive rights granted to it under such laws. You further agree that you are not permitted to copy, use, alter, modify, reproduce, sell, distribute, display, or disseminate in any form the above-referenced work without the express written consent of Koch Industries, Inc.

Charles Koch, Chairman of the Board and CEO of Koch Industries, Inc. recently talked to the American Journal of Business about his company and his approach to management, Market-Based Management® (MBM®).

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Charting Supply Chain Management Integration and Initiatives: A Framework to Guide Implementation

W. Rocky Newman, Miami University
Mark D. Hanna, Georgia Southern University
Thomas Gattiker, Boise State University
Xiaowen Huang, Miami University

The framework describes boundary spanning supply chain management (SCM) initiatives taken by leading companies. Based on the sand cone model, the framework also suggests four levels of SCM integration over which are relevant to the firm and/or supply chain. Read Abstract | Read Article | Download .PDF

Bear Market Behavior of Institutional Investors in Sweden

David Burnie, Western Michigan University
Adri De Ridder, Gotland University (Sweden)

This study examines degrees of institutional holdings in Swedish firms during the bear market of 2000 to 2002. The study reveals that foreign and domestic institutional investors exhibit different preferences for risk and returns. Read Abstract | Read Article | Download .PDF

Determinants of Audit/Tax Separation Decisions

Brad Cripe, Northern Illinois University
Brian McAllister, University of Colorado at Colorado Springs

Companies that separated are compared to those that integrated the tax and audit function subsequent to the passage of the Sarbanes-Oxley Act (SARBOX) are presented in this study. The matched-pair analysis suggests that both cost-savings and tax-savings are present in the year the tax and audit function is integrated, a benefit not enjoyed by their separation firm peers. Read Abstract | Read Article | Download .PDF

The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting

Lisa A. Owens-Jackson, Clemson University
Diana Robinson, North Carolina A&T State University
Sandra Waller Shelton, DePaul University

The likelihood of fraudulent financial reporting is negatively related to audit committee independence, number of audit committee meetings and managerial ownership and positively related to firm size and firm growth opportunities. Read Abstract | Read Article | Download .PDF

Intra-Industry Effects of Stock Splits: Focus on Insurance Companies

Anna D. Martin, St. John's University
Takeshi Nishikawa, St. John's University
Rong Qi, St. John's University

The authors examine the intra-industry effects of 120 stock split announcements within the insurance industry between 1985 and 2006. Both industry-wide and firm-specific characteristics are important in explaining the effects of stock splits. Read Abstract | Read Article | Download .PDF

The Science of Success

Cecil Bohannon, Ball State University

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