Journal articles: 'Atkins and Partners (Firm)'

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Mitcham, Elizabeth J., and Roy E. McDonald. "Cell Wall Modification during Ripening of `Keitt' and `Tommy Atkins' Mango Fruit." Journal of the American Society for Horticultural Science 117, no. 6 (November 1992): 919–24. http://dx.doi.org/10.21273/jashs.117.6.919.

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`Keitt' and `Tommy Atkins' mango (Mangifera indica L.) fruit were evaluated for selected ripening criteria at six ripening stages, from mature green to overripe. `Tommy Atkins' mangos developed more red and yellow pigmentation (CIE a* and b*) in peel and mesocarp tissues than `Keitt'. The outer mesocarp of `Keitt' remained firm longer than `Tommy Atkins', and the inner mesocarp was softer than the outer at each stage in both cultivars. Cell wall neutral sugars, particularly arabinosyl, rhamnosyl, and galactosyl residues, decreased with ripening in both cultivars. `Keitt' had more loosely associated, chelator-soluble pectin, accumulated more soluble polyuronides, and retained more total pectin at the ripe stage than `Tommy Atkins'. Both cultivars had similar polygalacturonase (EC 3.2.1.15) activity which increased with ripening. The amount and molecular weight of cell wall hemicellulose decreased with ripening in both cultivars. These data indicate that enzymatic and/or nonenzymatic processes, in addition to polygalacturonase activity, are involved in the extensive softening of mango fruit.

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Liu, Xiaoyu, Harrie Vredenburg, and Urs Daellenbach. "The moderating effect of corporate reputation on inter-firm alliance impact on company performance." European Business Review 31, no. 4 (June 10, 2019): 524–43. http://dx.doi.org/10.1108/ebr-12-2017-0232.

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Purpose The purpose of this paper is to untangle the impacts of a firm’s corporate reputation and its alliance partners’ social capital on its financial performance, drawing on the relational and the network points of view. Design/methodology/approach This paper explored the moderating effect of corporate reputation on the relationship between partners’ social capital (e.g. resource heterogeneity, structural relations and partners’ social ties) and a focal firm’s performance. An OLS three-step regression model (controls, main effects and interaction effects) was used to test the proposed hypotheses based on 265 US joint ventures. Findings The influence of partners’ social capital on a focal firm’s performance is negatively moderated by the focal firm’s reputation at the firm and network levels; larger and more prestigious firms listed in Fortune database tend to choose partners with a higher level of resource heterogeneity, whereas smaller firms tend to choose partners in similar industries to increase economies of scale. The social capital factors of the partners will have different effects on the focal firm performance. Originality/value The value of this paper is in providing insight into the importance and nuances of corporate reputation in offsetting the advantages of inter-firm alliances and their impact on firm performance. In particular, the performance benefits of inter-firm alliance partners’ social ties and heterogeneous resources are negatively affected by the corporate reputation of a firm.

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Liang, Jie, and Peng Shao. "Sequential Alliance Portfolios, Partner Reconfiguration and Firm Performance." Sustainability 11, no. 21 (October 24, 2019): 5904. http://dx.doi.org/10.3390/su11215904.

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This study develops multi-dimensional partner reconfiguration strategies and addresses how they affect firm performance in a series of alliance portfolios by applying the dynamic sustainable perspective. Using data collected from 565 fund product alliance portfolios initiated by 61 Chinese fund firms during a five-year period from 2007 to 2011, the empirical results indicate that both dropping active partners and adding new ones will reduce firm performance. By contrast, reintroducing previous partners will increase firm performance. The average tie strength of the last alliance portfolio moderates the influences of partner reconfigurations on firm performance. Specifically, it negatively moderates the effect of dropping active partners and positively moderates the effect of adding new partners. However, its moderating effect on the influence of reintroducing previous partners is insignificant. These findings have positive theoretical and practical significance for firms pursuing sustainable development by clarifying when and how partner reconfiguration strategies influence firm performance.

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Kim, Ho-Sung, and Sun-Young Choi. "Corporate performance drivers in vertical downstream alliance portfolios: The Korean defense industry." Journal of Management & Organization 20, no. 2 (March 2014): 148–64. http://dx.doi.org/10.1017/jmo.2014.30.

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AbstractIn this study, we examine the impact of portfolio configuration on corporate performance in a technological vertical downstream alliance portfolio. First, we explore whether differences in characteristics such as innovativeness, reputation, and bargaining power between a focal firm and its partners affect corporate performance. Second, considering these differences between a focal firm and its partners, we analyze whether an alliance portfolio structure spanning structural holes or a densely embedded network is preferable. We examine 44 leading Korean defense firms over the period 1995–2010 using the two-step generalized method of moments. Our principal arguments emphasize that differences between a focal firm and its partners (in terms of innovativeness, reputation, and bargaining power) affect corporate performance differently. This concept contrasts that of previous studies, which argued that allying with dominant partners is generally better. The arguments also emphasize that the alliance portfolio structure should differ depending on the differences in terms of the three capabilities between a focal firm and its corporate partners.

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Edward Pickering, Mark. "Accounting firm partners to public corporation employees." Journal of Accounting & Organizational Change 11, no. 1 (March 2, 2015): 96–129. http://dx.doi.org/10.1108/jaoc-11-2012-0116.

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Purpose The purpose of this paper is to explore the implications on former accounting firm partners becoming employees of a publicly owned accounting corporation, the responses of the former partners and impacts on the acquiring company. Partners of accounting and other professional service firms selling their firms to publicly owned companies often remain with the acquiring company as employees and receive company shares as consideration for their firms. Agency theory suggests public ownership will result in changes to the roles of senior professionals with potential resistance and motivation consequences. Design/methodology/approach This paper uses a case study approach involving the review of publicly available information and interviews with executives and senior professionals of an Australian publicly owned accounting company, Stockford Limited. Findings The Stockford case indicates that selling their firm to a publicly owned company can have significant negative implications for accounting firm partners. The former partners struggled to adapt to their new roles as senior professional employees and shareholders. Their responses had significant impacts on company performance, which ultimately contributed to the collapse of the company, thus reflecting the power senior professionals retain regardless of the change of ownership form. Research limitations/implications Care is required when generalising findings of a single case to other professions and other geographic jurisdictions. Practical implications This paper has significant implications for entrepreneurs and executives consolidating professional service firms, partners considering selling their firms and investors in publicly owned professional service firms. Originality/value Despite the emergence of publicly owned accounting and other professional service companies and the importance and power of senior professionals in professional service firms, this is the first study to explore the implications on senior professionals of selling their firms to public companies.

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ÖBERG, CHRISTINA, and CHRISTINA GRUNDSTRÖM. "CHALLENGES AND OPPORTUNITIES IN INNOVATIVE FIRMS' NETWORK DEVELOPMENT." International Journal of Innovation Management 13, no. 04 (December 2009): 593–613. http://dx.doi.org/10.1142/s1363919609002431.

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The purpose of this paper is to describe and discuss challenges and opportunities related to the development of innovative firms' networks. The paper utilises four case studies based on interviews with representatives of young innovative firms and their present and previous network partners. The findings show that while early network partners often play several roles simultaneously, the roles of both the innovative firm and its network partners become increasingly distinct as the innovative firm develops. Such clarification of roles highlights competition between parties. For the innovative firm, the early phases are marked by innovativeness and problems related to growth and financial issues; later phases may include challenges of dependence, competition, exclusion of actors, decreased innovativeness and less innovative freedom.

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Sherer, Peter D. "Leveraging Human Assets in Law Firms: Human Capital Structures and Organizational Capabilities." ILR Review 48, no. 4 (July 1995): 671–91. http://dx.doi.org/10.1177/001979399504800405.

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Partners in a law firm are the source of firm knowledge and hold claims to the firm's residual income; associates work for partners, acquire knowledge, and receive a fixed level of compensation. The author uses the ratio of associates to partners to measure the leveraging of human assets in law firms, which he likens to the leveraging of financial capital in other firms. Analyzing data on 312 large offices of law firms in 1991, he finds that this leverage ratio was related to business strategy, human resource management, and organizational structure. As an index of law firms' human capital structures, it also had important implications for organizational capabilities and firm competitiveness. For example, offices characterized by a rare and tightly controlled human capital structure had the highest billing rates, reflecting their capability of providing clients with services that deeply embody the knowledge of partners.

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ROOSENS, BRAM, NATHALIE DENS, and ANNOUK LIEVENS. "EFFECTS OF PARTNERS’ COMMUNICATIONS ON CONSUMER PERCEPTIONS OF JOINT INNOVATION EFFORTS." International Journal of Innovation Management 23, no. 08 (December 2019): 1940008. http://dx.doi.org/10.1142/s1363919619400085.

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This paper assesses the effects of aligning co-creation partners’ communications on consumers’ perceptions of joint innovation efforts. Two online experiments are conducted. Study 1 ([Formula: see text]) investigates message content alignment (partners stating identical versus complementary messages) and visual alignment (partners assimilating the visual design of their communications versus autonomous designs). Results reveal a positive effect of using complementary over identical message content on consumers’ perceptions of the co-created product. The latter effect is reinforced by autonomous visual designs. Study 2 ([Formula: see text]) shows that the effect of content alignment on both the lead firm and co-creation partners are mediated by the perceived fit between partners and the perceived corporate credibility of the lead firm. This research is one of the first to study effects of communication by multiple co-creation partners and demonstrates the positive effects of adequately aligning partners’ communications about joint innovation efforts.

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Margheim, Loren, Judith A. Hora, and Diane Pattison. "Educational Competencies That Mid-Sized CPA Firms Value In Their Professional Accounting Staff." American Journal of Business Education (AJBE) 3, no. 6 (June 1, 2010): 69–80. http://dx.doi.org/10.19030/ajbe.v3i6.444.

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This study examined the educational competencies mid-sized accounting firm partners value in their professional staff when making promotion decisions to senior, manager, and partner. Mid-sized firms were defined in this study to include all of the non-Big 4 national firms, the large regional CPA firms, and several large local firms. Over 1,380 partners received two mailings of a survey instrument and usable responses were received from 699 of those partners. The paper summarizes the competencies the respondents indicated were important to be promoted in their firms. In addition, the study summarizes demographic characteristics of those mid-sized accounting firm partners and the advantages they perceive of working for a mid-sized accounting firm. Results indicate that technical accounting skills are very important to mid-sized firms, but that their relative importance decreases as individuals are considered for higher level positions. On the other hand, the importance of communication, leadership, and interpersonal skills grows all the way through the partner promotion decision.

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Knight, Helen. "Partners Targeting the Rize of 3D Printing." Engineer 299, no. 7906 (March 2019): 45. http://dx.doi.org/10.12968/s0013-7758(23)90566-0.

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Allan, Scott M., James R. Faulconbridge, and Pete Thomas. "The Fearful and Anxious Professional: Partner Experiences of Working in the Financialized Professional Services Firm." Work, Employment and Society 33, no. 1 (September 24, 2018): 112–30. http://dx.doi.org/10.1177/0950017018793348.

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This article explores the work and career of law firm partners in the context of a financialized organizational regime, highlighting the effects of performance measures and metrics on the ways partners see themselves and their careers. The empirical analysis reveals a sense of fear and anxiety as partners experience the scrutiny and pressure of financialized performance management. Furthermore, it reveals partners face contradictory demands as they are pushed to meet financial and ‘citizen’ objectives within the firm. The result is a career as a ‘project of the self’ that relies on various protection strategies and which results in professionals captured by ‘financialization’ and unable to assimilate its demands in ways that protect traditional professional values.

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Han, JungYun. "Managing Different Types of Partners and Firm Performance." Academy of Management Proceedings 2016, no. 1 (January 2016): 11898. http://dx.doi.org/10.5465/ambpp.2016.11898abstract.

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Hutzschenreuter, Thomas, and Julian Horstkotte. "Knowledge transfer to partners: a firm level perspective." Journal of Knowledge Management 14, no. 3 (June 2010): 428–48. http://dx.doi.org/10.1108/13673271011050148.

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Anderson, Deirdre, Susan Vinnicombe, and Val Singh. "Women partners leaving the firm: choice, what choice?" Gender in Management: An International Journal 25, no. 3 (May 11, 2010): 170–83. http://dx.doi.org/10.1108/17542411011036383.

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Kim, Kwangho, Tae-Hyun Kim, and Heejung Byun. "Effect of Lateral Partners on Law Firm Performance." Academy of Management Proceedings 2012, no. 1 (July 2012): 12605. http://dx.doi.org/10.5465/ambpp.2012.12605abstract.

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Flaherty, Francis. "Law firm ADR: Few partners use ADR clauses." Alternatives to the High Cost of Litigation 11, no. 2 (February 1993): 21–26. http://dx.doi.org/10.1002/alt.3810110202.

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Itoh, Ryo, and Kentaro Nakajima. "Do sourcing networks make firms global? Microlevel evidence from firm-to-firm transaction networks." Japanese Economic Review 72, no. 1 (November 16, 2020): 65–96. http://dx.doi.org/10.1007/s42973-020-00061-9.

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AbstractThis study investigates how the structure of a domestic firm-to-firm transaction network influences the foreign direct investment (FDI) decisions of embedded firms in the network. We theoretically describe firms’ FDI decisions using an incomplete information game that considers the firm-to-firm transactions of intermediate inputs and in which firms have an incentive to collocate with their trading partners in foreign markets. We show that the probability of a firm engaging in FDI increases with its Katz–Bonacich centrality, which is defined as aggregated accessibility to all other firms and represents expected profit gained from colocation with its partners. We empirically show that this prediction is supported using disaggregated inter-firm transaction network data on Japanese firms. We also extended both theoretical and empirical frameworks to consider the dynamic aspect of FDI. When we consider existing foreign affiliates, accessibility to prior investors in the transaction network, named Katz–Bonacich accessibility, positively influences FDI as well as Katz–Bonacich centrality.

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Sellers, R. Drew, and Timothy J. Fogarty. "Long-Run Career Consequences for Andersen's Putative Partners." Accounting Historians Journal 45, no. 2 (December 1, 2018): 17–31. http://dx.doi.org/10.2308/aahj-10620.

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ABSTRACT The sudden collapse of Arthur Andersen & Co. (Andersen) in 2001–2002 altered the careers of many professionals who were employed by that international accounting firm. Now that many years have passed since that event, some long-run consequences can be quantified. This paper examines the subsequent careers of 267 managers employed by Andersen at that time in seven Midwestern U.S. cities. Benchmarking these results against similarly situated individuals at another large firm, we conclude that ex-Andersen managers were much less likely to continue in large firm employment, stay in public accounting, or achieve partnership status in the profession. However, the professional networks maintained by ex-Andersen people many years after that firm's collapse appear as strong as that of the control sample. Data Availability: Data are available from the first author upon request.

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AHN, MARK J., MICHAEL D. MEEKS, SALLY DAVENPORT, and REBECCA BEDNAREK. "DEATH OF DISTANCE? — BIOTECHNOLOGY AGGLOMERATION PATTERNS, ALLIANCE PROXIMITY, AND FIRM PERFORMANCE." International Journal of Innovation and Technology Management 06, no. 03 (September 2009): 247–64. http://dx.doi.org/10.1142/s0219877009001704.

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Leading biopharmaceutical firms need to dynamically optimize pipeline portfolios of internally and externally generated product candidates to ensure sustainable growth. This paper provides an empirical analysis of leading global biotechnology firms with respect to technology agglomeration patterns, proximity to alliance partners, and firm performance for the period 1996–2006. Findings suggest that the absolute number of technology and product alliances were approximately twice as important as proximity to partners in terms of firm performance. These results indicate that a strategy of relentless pipeline building, without regard to geographic proximity of alliance partners, may enhance relative and absolute performance of biopharmaceutical industry leaders.

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Danik, Lidia. "Inter-firm Relationship Quality vs. Perceived Cultural Differences." International Journal of Management and Economics 45, no. 1 (March 1, 2015): 7–31. http://dx.doi.org/10.1515/ijme-2015-0014.

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AbstractThe objective of this exploratory study is to determine whether and (if so) how perceived cultural differences influence relationship quality.To make this determination this study analyzed the cooperation of 278 Polish exporters and importers with their German and Chinese partners. Indicators of perceived cultural differences by cooperating companies were created, and then linear regression models were derived, showing the dependence of relationship quality dimensions on the perceived cultural differences. The findings confirmed the impact of the cultural differences perceived by Polish partners on all dimensions of inter-firm relationship quality. However, not all the perceived differences influenced the relationships. The perception of the differences did not depend strongly on the partner’s country of origin.This study identifies new antecedents of relationship quality, which not only contribute to the international business theory but also suggests practical managerial implications. On the whole, managers can improve relationship quality if they behave similarly to their partners.

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Huang, Hua-Wei, K. Raghunandan, Ting-Chiao Huang, and Jeng-Ren Chiou. "Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese Evidence." Accounting Review 90, no. 4 (October 1, 2014): 1517–46. http://dx.doi.org/10.2308/accr-50958.

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ABSTRACT Issues related to low-balling of initial year audit fees and the resultant impact on audit quality have received significant attention from regulators in many countries. Using 9,684 observations from China during the years 2002–2011, we find that there is a significant initial year audit fee discount following an audit firm change when both of the signing audit partners are different from the prior year. The evidence is mixed if one or both of the signing partners from the prior year also moves with the client to the new audit firm. We find evidence of audit fee discounting in our analysis of fee levels, but not in our analysis of changes in audit fees from the prior year. Sanctions for problem audits and greater earnings management are more likely when there is an audit firm change that involves two new signing partners together with initial year audit fee discounting.

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Favere-Marchesi, Michael, and Craig E. N. Emby. "The Impact of Continuity on Concurring Partner Reviews: An Exploratory Study." Accounting Horizons 19, no. 1 (March 1, 2005): 1–10. http://dx.doi.org/10.2308/acch.2005.19.1.1.

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Public expectations of auditors' objectivity, the on-going debate over auditors' independence (SEC 2001), and previous research motivate our study of one aspect of auditor rotation. Using an experimental case, we examine the impact of continuity on concurring partner reviews. Continuity specifically refers to a concurring partner's assumed degree of prior involvement with a client engagement. We explore two levels of prior involvement—a continuing concurring partner (i.e., involved as a concurring partner in the current and prior year's engagement) and a new concurring partner (i.e., involved as a concurring partner in the current year's engagement only). Based on information in the case, audit partners in the role of concurring partners make judgments related to goodwill impairment. Consistent with our expectation, continuing concurring partners are less likely than new concurring partners to conclude that purchased goodwill may be impaired. Based on our results, the recent regulatory actions mandating within-firm rotation of concurring partners are likely to affect audit firm judgments.

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Mellat-Parast, Mahour. "An institutional theory of quality outcomes in strategic supply chain partnership." International Journal of Quality & Reliability Management 32, no. 4 (April 7, 2015): 346–60. http://dx.doi.org/10.1108/ijqrm-09-2012-0133.

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Purpose – The purpose of this paper is to develop a theoretical base for buyer-supplier quality outcomes (in the context of a strategic partnership) from the institutional theory of the firm. It examines quality outcomes within a partnership and demonstrates how the partners’ quality outcomes are related. Design/methodology/approach – The paper examines quality outcomes within a strategic supply chain partnership (buyer-supplier) and demonstrates how the partners’ quality performance are related. Correlation analysis is used to examine the research hypothesis. Findings – Utilizing the institutional theory and stakeholder theory of the firm, it is argued that within a strategic partnership, the quality outcomes of the partners are significantly related. By focusing on a strategic alliance within a strategic group in the US airline industry, it is shown that there is a significant relationship among quality outcomes of the partners within the strategic alliance. Research limitations/implications – The analysis was limited to only one strategic partnership. Future research should examine quality outcomes among multiple strategic partnerships in order to validate the findings of this study. Originality/value – The study discusses the importance of strategic alliances and networks of firms as determinants of firm quality performance.

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Uzuegbunam, Ikenna. "Identity and initial structure in inter-firm alliances: a social identity perspective." Management Decision 54, no. 4 (May 16, 2016): 929–45. http://dx.doi.org/10.1108/md-12-2014-0696.

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Purpose – The purpose of this paper is to examine how firms use the identities of their alliance partners in choosing initial governance structures in strategic alliances. It proposes that social identity from the perspective of an established firm participating in an inter-firm alliance can be constructed on the basis of ownership categories and market categories of the firm’s alliance partners. Design/methodology/approach – The study focusses on a sample of 478 alliances involving 36 focal firms in the US semiconductor industry over a nine-year period (1995-2003). The sample is analyzed using logistic regression methods. Findings – The author finds evidence suggesting that joint venture (JV) structures are more likely when an alliance has more partners that identify as privately held firms or subsidiaries of other firms. The results also suggest that JV structures are more likely when an alliance involves strong product market identity with partners and less likely when an alliance involves strong geographic identity with partners. Originality/value – These findings provide some novel insights into potential heuristics that alliance managers use in making initial alliance structure decisions. In particular, this paper contributes to a growing stream of research that considers the optimal alliance structures for different partner configurations by showing the potential influence of partners’ identities in simplifying these important decisions.

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Kondrat'eva, Ol'ga, and Svetlana Rogozhnikova. "Corporate Website as a Means of Image Cultivation: The Case of the Zhorin and Partners Bar Association, Moscow." Virtual Communication and Social Networks 2022, no. 4 (December 22, 2022): 196–202. http://dx.doi.org/10.21603/2782-4799-2022-1-4-196-202.

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Corporate websites play an important role in cultivating the image of a successful law firm. The authors analyzed the website of Zhorin and Partners Bar Association, Moscow, to verify this hypothesis. Various structural elements were responsible for highlighting particular features of the firm and its employees, e.g., professionalism, success, high profile, etc. The site proved to be interactive and demonstrated an admirable ratio of static and dynamic content. The analysis revealed five strategies of positive image cultivation: the firm was described as accredited, authoritative, successful, and prestigious, sometimes in an exaggerated way. Each strategy had its own language means. The website of Zhorin and Partners demonstrated an elaborate structure, a well-structured content, a high-quality linguistic design, and a variety of communication strategies. All the elements of the website contributed to a positive image of the law firm and its public promotion.

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Rosen, Robert Eli, and Robert L. Nelson. "Partners with Power: Social Transformation of the Large Firm." Social Forces 68, no. 4 (June 1990): 1335. http://dx.doi.org/10.2307/2579160.

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Kang, Sun Min, In Tae Hwang, and Kang Sung Hur. "Effect Of Changes In The Korean Accounting Environment On The Productivity Of Accounting Firms." Journal of Applied Business Research (JABR) 34, no. 1 (December 29, 2017): 55–68. http://dx.doi.org/10.19030/jabr.v34i1.10091.

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To investigate how changes in the accounting environment in Korea affect firm productivity, this study analyzes productivity by firm size and labor type from 2000 to 2014, using a Cobb–Douglas production function. We find that (1) the greater the management advisory (tax) revenue, the greater the total revenue in large (small) accounting firms; and (2) marginal revenue is greatest for partners, followed by certified public accountants and general employees. In particular, partners’ contribution to large accounting firms improved after 2007, whereas general employees made a significant positive contribution to total revenue before 2007.

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Napshin, Stuart A., and Arash Azadegan. "Partner attachment to institutional logics: The influence of congruence and divergence." Journal of Management & Organization 18, no. 4 (July 2012): 481–98. http://dx.doi.org/10.1017/s1833367200000717.

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AbstractPartnerships are increasingly important to firm product innovation. They also increasingly involve parties that are attached to different institutional logics. We examine the effect of firm and partner attachments to the same and different institutional logics. Findings suggest that when partners are attached to the same institutional logic, new product development performance is positively influenced. However, when partners are attached to different institutional logics, new product development is negatively influenced. When controlling for attachment to different institutional logics, partnerships with private companies are more beneficial than partnerships with government research institutions.

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Napshin, Stuart A., and Arash Azadegan. "Partner attachment to institutional logics: The influence of congruence and divergence." Journal of Management & Organization 18, no. 4 (July 2012): 481–98. http://dx.doi.org/10.5172/jmo.2012.18.4.481.

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AbstractPartnerships are increasingly important to firm product innovation. They also increasingly involve parties that are attached to different institutional logics. We examine the effect of firm and partner attachments to the same and different institutional logics. Findings suggest that when partners are attached to the same institutional logic, new product development performance is positively influenced. However, when partners are attached to different institutional logics, new product development is negatively influenced. When controlling for attachment to different institutional logics, partnerships with private companies are more beneficial than partnerships with government research institutions.

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Carayannopoulos, Sofy. "Research in Motion: A Small Firm Commercializing a New Technology." Entrepreneurship Theory and Practice 29, no. 2 (March 2005): 219–32. http://dx.doi.org/10.1111/j.1540-6520.2005.00078.x.

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Research In Motion is a small information technology firm located in Waterloo, Ontario. This case describes how this firm came to develop a new–to–the–market product and offers the opportunity to discuss the challenges a small firm faces in commercializing a new technology. Issues relevant to this case are legitimacy of a firm and technology, the implications of technology standards, network effects and complementary goods, and partners and social capital as resources.

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Carcello, Joseph V., and Rudy Santore. "Engagement Partner Identification: A Theoretical Analysis." Accounting Horizons 29, no. 2 (December 1, 2014): 297–311. http://dx.doi.org/10.2308/acch-50991.

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SYNOPSIS We examine the likely effects of a regulatory requirement for the engagement partner to be personally identified in the audit report. We develop a model in which the engagement partner determines the level of resources devoted to the audit and whether to report aggressively. As long as the partner does not personally suffer reputation damages arising from aggressive reporting, the partner makes decisions that are optimal from the firm's perspective. However, the identification of the partner misaligns the incentives between the partner and the firm. We find that audit report accuracy should increase because engagement partners will find it optimal to gather more evidence. However, engagement partners may report more conservatively than the firm would prefer, as a result of misaligned incentives between the partner and the firm. Interestingly, the effects of a partner identification requirement are predicted to be more pronounced for large firms than for small firms, possibly affecting audit market competition and concentration. Overall, a partner identification requirement is likely to decrease the welfare of partners and firms and will not necessarily be socially optimal.

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Karjalainen, Jesse, Aku Valtakoski, and Ilkka Kauranen. "Interfirm network structure and firm resources: Towards a unifying concept." Journal of Entrepreneurship, Management and Innovation 17, no. 3 (2021): 227–64. http://dx.doi.org/10.7341/20211737.

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PURPOSE: The objective of this paper is to propose a concept of network resource distribution that systematically unifies the resource-based and network-based perspectives on interfirm networks and enables integrated analysis of how firm resources and network structure interact to affect firm performance. METHODOLOGY: This conceptual paper first reviews the extant literature on interfirm networks and then develops the unifying concept of network resource distribution. FINDINGS: The literature review indicates that strategy scholars have long sought to integrate the resource-based view and the social network explanations of firm performance but, thus far, only a partial integration has been achieved. In particular, studies on the resource-level heterogeneity of interfirm networks have largely been limited to the analysis of firm dyads. How firm resources and network structure beyond the immediate network partners interact to affect firm performance has not yet been adequately addressed. The proposed unified concept of network resource distribution systematizes prior research and illuminates how network structure and firm resources interact to affect firm performance beyond the immediate network partners. IMPLICATIONS FOR THEORY AND PRACTICE: For theory, this paper highlights gaps in the extant literature on interfirm networks and proposes a unifying concept that can be utilized to address these gaps and to develop further theory in the area. For practice, this paper encourages managers not to limit their analyses of strategic alliances to immediate partnerships; it is also crucial to consider the partners and their resources, and reflect on how they are related to one another outside of the immediate partnership portfolio. ORIGINALITY AND VALUE: Network resource distribution is a novel concept that ties together and systematizes various strands of research on interfirm networks, thus providing a foundation for future research in the area. The concept is also amenable to detailed operationalization, facilitating subsequent quantitative testing of theoretical arguments combining firm resources and the structure of a network.

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Pantoko, Asep Hermawan, and Robert Kristaung. "The Influence of Organizational Culture, Alliance Partners, Digital Capability on Firm Performance Mediated by Strategy Flexibility." Asian Journal of Economics, Business and Accounting 24, no. 5 (March 12, 2024): 22–33. http://dx.doi.org/10.9734/ajeba/2024/v24i51289.

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Aims: The study examines the effects of organizational culture, alliance partners, and digital capability on firm performance, mediated by strategy flexibility in the national automotive component industry in Indonesia. Study Design: The data collection technique was non-probability sampling with purposive sampling method in which the number of samples that met the criteria to be analyzed were 228 companies. Place and Duration of Study: The population of this study were all automotive component companies located in Jakarta, Banten and West Java, totaling 237. Each sampled company is represented by one respondent, namely a manager or senior manager of an automotive component industry company. Methodology: Structural Equation Model (SEM). Results: These findings suggest the importance of flexible strategies for leveraging internal and external resources to enhance performance. Strategy flexibility partially mediates the effects of organizational culture and digital capability on firm performance, and fully mediates the effect of alliance partners. Conclusion: This study shows the results of the positive influence of Organizational culture, Alliance Partners, Digital Capability, and Strategy Flexibility toward Firm Performance. Strategy Flexibility as a mediating variable can mediate the effect of Organizational Culture, Alliance Partners and Digital Capability on Firm Performance. The implications of this research can be an input for the leaders of the national automotive component industry companies in making a strategic decision to face the challenges of increasingly complex business competition through the implementation of a flexible strategy in the services and processes of the manufacturing industry which has implications for improving company performance.

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Hassan, Saifullah, Waheed uz Zaman, and Muhammad Hamza. "Limitation and the Extent of a Partner’s Authority and Liabilities in Relation to Third-party and its Legal Implications on a Firm." Qlantic Journal of Social Sciences 4, no. 4 (December 30, 2023): 268–72. http://dx.doi.org/10.55737/qjss.972961898.

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Sharing of liabilities amongst partners is one of the reasons for the formation of a partnership firm, meaning, thereby, the sole proprietorship distinguishes from the partnership in various aspects, including sharing of liability. On the occasion of insolvency, the sole proprietor risks all his assets, savings, and investments towards the satisfaction of liabilities and incumbrances of his particular line of business. However, in contrast, the partners share not only the profits but also the risks on the occasion of insolvency at the ratio predetermined in their partnership agreement. However, there are extents and limitations as to the authority and liabilities, which may be drawn either by the partners themselves or under the Partnership Act 1932. This article will address the legal implications of the authority and liabilities of partners while dealing with a third party. Further, it would identify the legal impact of a specific act of a partner towards his firm.

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Schaefer, James, and Joy Van Eck Peluchette. "Gender-Based Differences Of Partners In CPA Firms: Evidence From Kentucky." Journal of Applied Business Research (JABR) 11, no. 1 (September 21, 2011): 60. http://dx.doi.org/10.19030/jabr.v11i1.5892.

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This paper investigates whether a relationship exists between situation-centered factors and the holding of partner status in a public accounting firm, and to determine if gender differences exist in the relationship between these variables. From a sample of 1227 Kentucky public accountants, it was found that the population of a county, number of other partners and associates in a firm, and years of experience are significantly related to the holding of partner status. However, women are less likely to be a partner in a firm with a larger number of associates and population does not appear to influence a womans chances of being a partner. The authors discuss the implications of these findings for practicing public accountants and provide suggestions for future research.

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Rossmannek, Oliver, and Olaf Rank. "Internationalization of exploitation alliance portfolios and firm performance." Management Decision 57, no. 1 (January 14, 2019): 86–99. http://dx.doi.org/10.1108/md-11-2017-1105.

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Purpose The purpose of this paper is to analyze the impact of alliance portfolio internationalization (API) on firm performance in the context of exploitation alliances. Design/methodology/approach The hypothesis is tested by applying a panel regression using a sample of 64 airlines over a nine years period. Findings As a result, the study finds a U-shaped relationship between API and firm performance. Research limitations/implications The results are particularly relevant for firms using many exploitation (e.g. marketing) alliances. Practical implications In the context of exploitation alliances, managers should focus either on local partners or to take advantage of partners with a high degree of foreignness. Stuck in the middle seems to be not advantageous. Originality/value Previous work found an S-shaped relationship between portfolio internationalization and firm performance while concentrating on exploration alliances. In contrast, this study shows that exploitation alliance portfolios do not experience a decline of firm performance at high levels of portfolio internationalization.

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Behn, Bruce K., DeWayne L. Searcy, and Jonathan B. Woodroof. "A Within Firm Analysis of Current and Expected Future Audit Lag Determinants." Journal of Information Systems 20, no. 1 (March 1, 2006): 65–86. http://dx.doi.org/10.2308/jis.2006.20.1.65.

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This paper reports the impediments identified by practicing auditors that keep them from significantly reducing the time lag between closing and issuing their report. We obtain these impediments by surveying the U.S. assurance partners of an international audit firm. Our results suggest that lack of sufficient personnel resources, both with the client and the audit firm hindered a significant reduction in prior audit report lags. In addition, the partners believe that before audit report lags are signifi-cantly reduced, the clients' and the auditor's mindset must change to accommodate a new audit approach. Even if the mindset of both parties is changed, the partners believe the skill-set of auditors must improve and the flexibility of the scheduling process must increase. Implications of the results for continuous auditing are also discussed.

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Jiang, Yusi, and Yapu Zhao. "Financial fraud contagion through board interlocks: the contingency of status." Management Decision 58, no. 2 (December 9, 2019): 280–94. http://dx.doi.org/10.1108/md-12-2018-1355.

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Purpose The purpose of this paper is to explore the implications of the relative status between two interlocking firms for financial fraud or non-fraud contagion through interlock ties. Design/methodology/approach This study uses a sample of publicly listed firms in China over a ten-year period from 2005 to 2014. Data are collected from the China Stock Market and Accounting Research Database. Findings This study finds that non-fraud behaviors of lower-status partners inhibit fraud behaviors of the focal firm, whereas their fraud behaviors have no effect on the focal firm. In contrast, fraud behaviors of higher-status partners facilitate fraud behaviors of the focal firm, whereas their non-fraud behaviors have no effect on the focal firm. Originality/value This study provides new insights to the misconduct contagion literature by considering firms’ status differential as an important factor that governs the contagion process of fraud or non-fraud behaviors in board interlocks. It combines role theory and the contagion literature by studying the influence of the match between the status-based role expectations and practices of interlocking firm on the focal firm’s decision to engage in the same type of practice.

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Che, Limei, Ole-Kristian Hope, and John Christian Langli. "How Big-4 Firms Improve Audit Quality." Management Science 66, no. 10 (October 2020): 4552–72. http://dx.doi.org/10.1287/mnsc.2019.3370.

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This paper studies whether and how Big-4 firms provide higher-quality audits than non-Big-4 firms. Specifically, we first examine a Big-4 effect and then explore three sources of the Big-4 effect. To test the Big-4 effect, we use a unique data set of individual audit partners for a large sample of private companies and a novel research design exploiting the fact that auditees may follow the auditor who switches affiliation from a non-Big-4 firm to a Big-4 firm. Thus, we compare audit quality and audit fees of the same partner–auditee pairs before and after the switch. The results show that the Big-4 effect exists in the private-firm segment. More important, we find evidence for three sources of the Big-4 effect. First, Big-4 firms are able to recruit non-Big-4 partners who deliver higher audit quality than other non-Big-4 partners in the preswitch period. Second, enhanced learning has taken place after the switch. Third, the increased audit quality can also be attributed to stronger incentives/monitoring. These are new findings to the literature. This paper was accepted by Suraj Srinivasan, accounting.

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Setiawan, Eric Oktavianus, Zeplin Jiwa Husada Tarigan, and Hotlan Siagian. "Effect of Trust Supplier on Firm Performance through Information Sharing and Collaboration in Manufacturing Companies." Petra International Journal of Business Studies 5, no. 1 (June 29, 2022): 87–96. http://dx.doi.org/10.9744/ijbs.5.1.87-96.

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Information technology enables companies to build good communication and coordination with external partners. The information system owned by the company can provide fast information for management in determining the company's direction. This research proposed a model to investigate the effect of trust suppliers on firm performance through the mediation of information sharing and collaboration. For this purpose, this study postulates nine hypotheses to be examined. Eighty-five (85) manufacturing companies have been surveyed as the sample in this study. Data collection used a questionnaire designed with a five-point Likert scale. Data analysis used smartPLS software to examine the hypotheses. The result indicated that all hypotheses were supported as follows. Trust supplier, information sharing, and collaboration directly affect firm performance. Interestingly, information sharing and collaboration mediate the influence of trust in suppliers on firm performance. These findings provide a managerial implication on how to improve the firm performance by establishing trust in the supplier, sharing information, and developing collaboration between partners. This study also contributes to the current research in supply chain management.

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Epstein, Cynthia Fuchs, and Robert L. Nelson. "Partners with Power: Social Transformation of the Large Law Firm." Contemporary Sociology 18, no. 4 (July 1989): 551. http://dx.doi.org/10.2307/2073075.

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Perera, Lawrence T., and Robert L. Nelson. "Partners with Power: Social Transformation of the Large Law Firm." New England Quarterly 62, no. 3 (September 1989): 453. http://dx.doi.org/10.2307/365788.

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Rohlfing-Bastian, Anna, and Kai Sandner. "Optimal Distribution of Earnings between Partners in Family Firm Contracting." Schmalenbach Business Review 66, no. 2 (April 2014): 132–63. http://dx.doi.org/10.1007/bf03396902.

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Jiang, Yusi, Yi Yang, Yapu Zhao, and Yuan Li. "Partners' centrality diversity and firm innovation performance: Evidence from China." Industrial Marketing Management 88 (July 2020): 22–34. http://dx.doi.org/10.1016/j.indmarman.2020.03.020.

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Lin, Zhiang (John), Haibin Yang, and Bindu Arya. "Alliance partners and firm performance: resource complementarity and status association." Strategic Management Journal 30, no. 9 (September 2009): 921–40. http://dx.doi.org/10.1002/smj.773.

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KARLSON, BRIAN, and LISA CALLAGHER. "WHICH UNIVERSITY TO PARTNER WITH: AN INVESTIGATION INTO PARTNER SELECTION MOTIVES AMONG SMALL INNOVATIVE FIRMS." International Journal of Innovation Management 16, no. 03 (June 2012): 1240002. http://dx.doi.org/10.1142/s1363919612400026.

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The paper explores small innovative firms' motives for selecting university partners. As well as risk-reducing, cost-reducing, and value creating motives that are established in the literature, "enabling" is proposed as a fourth motive, which asserts that firms select university partners that enable the firm to remain flexible and adaptable in commercialising early-stage innovations.

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Sukoco, Badri Munir. "The effects of relatedness, number of partners, and learning on equity contributions in joint ventures." Journal of Strategy and Management 9, no. 2 (May 16, 2016): 156–71. http://dx.doi.org/10.1108/jsma-10-2014-0086.

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Purpose – Equity contributions in joint ventures (JVs) formation are crucial and how firms decide to contribute its equity less has been explored. Based on the equity theory, the purpose of this paper is to argue that the perceived benefits-to-cost (B/C) ratio of their partners determines the level of contribution made by a focal firm. This study then argues that business relatedness, number of partners, and learning orientation in JVs are the determinants. The conditions that explain the moderating effects of business relatedness and number of partners on the likelihood of an equity contribution are also discussed. Design/methodology/approach – In total, 853 high tech industry ventures in USA spanning from 1995 to 2008 are used to test the developed hypotheses. Findings – A firm tends to employ disproportional equity contributions when their business highly related with its partners, which is similar to high number of partners dues to low B/C ratio. On the other hand, exploration JVs leads firms to employ proportional equity contributions. Further, this study shows that exploration learning positively moderates the effect of business relatedness on the likelihood of proportional equity contribution. Originality/value – This study extends the equity theory by integrating the logic of resource-based view and organizational learning into the formation of JVs.

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Bedendo, Mascia, Emilia Garcia-Appendini, and Linus Siming. "Cultural Preferences and Firm Financing Choices." Journal of Financial and Quantitative Analysis 55, no. 3 (February 11, 2019): 897–930. http://dx.doi.org/10.1017/s0022109019000103.

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We document significant differences in the financing structures of small firms with managers of diverse cultural backgrounds. To isolate the effect of culture, we exploit cultural heterogeneity within a geographical area with shared regulations, institutions, and macroeconomic cycles. Our findings suggest significant cultural differences in the preference toward debt funding and in the use of formal and informal sources of financing (bank loans and trade credit). Our results are robust to alternative explanations based on potential differences in credit constraints and in the distribution of cultural origins across industries, trading partners, and headquarters locations.

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Ho, Nguyen-Nhu-Y., Phuong Mai Nguyen, Thi-Minh-Ngoc Luu, and Thi-Thuy-Anh Tran. "Selecting Partners in Strategic Alliances: An Application of the SBM DEA Model in the Vietnamese Logistics Industry." Logistics 6, no. 3 (September 15, 2022): 64. http://dx.doi.org/10.3390/logistics6030064.

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Background: Strategic alliance is a popular strategic option for business entities to strengthen the competitive advantages of all partners in a partnership. The global logistics industry has witnessed the formulation of several successful strategic alliances. However, the Vietnamese logistics industry seems to grow slowly and lacks long-term inter-firm partnerships. In such a context, it is critical to have a more effective approach to selecting partners in strategic alliances to increase long-term relationships and firm performance. Method: Thus, this study proposes using the SBM-I-C DEA model to examine and suggest partners for Vietnamese logistics firms to form strategic alliances. Results: Our findings show that integrating technology in managing strategic alliances will foster companies in the alliance to formulate a better strategy with up-to-date information on policies. Conclusion: Using the SBM-I-C DEA model, companies can minimize operating costs and optimize delivery time. Thus, companies can better satisfy customers. From the research findings, some implications are proposed for Vietnamese logistics companies.

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Lazega, Emmanuel. "Rule Enforcement among Peers: A Lateral Control Regime." Organization Studies 21, no. 1 (January 2000): 193–214. http://dx.doi.org/10.1177/0170840600211003.

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The purpose of this paper is to contribute to the understanding of control among peers. Drawing on a network study of a medium-sized Northeastern U.S. corporate law firm, this work shows that partners — all formally equal and locked in a cooperative situation — have developed an informal `lateral control regime' to help protect their common interests against free loading due to individual expressive problems. This regime helps peers exercise early monitoring and sanctioning by reducing costs of control. It maintains low costs through appropriate use of social resources or `relationships' between members. Sanctioners are chosen because they are structurally close to the infractors, but often also because they are relatively more powerful. Some of the costs of control are shown to be shifted to partners with a specific form of status within the firm, that of uncontroversial `protectors of the common good'. These main sanctioners help prevent situations in which infractors would be reserved preferential treatment because they control resources too important to their close partners.

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Journal articles on the topic 'Atkins and Partners (Firm)'

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