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Pastra, Panayiota. "A descriptive theory of the big accounting firm". Thesis, University of Strathclyde, 2003. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21532.
Texto completo da fonteResumo:
This is an accounting dissertation, whose subject is the type of firm that dominated accounting developments in the UK and the US for most of the 20th century. Its focus is theory creation and most of the dissertation exposition does not focus on the theory per se. Instead, most of the exposition is devoted to communicating the pathway of the reflexive interpretation of the empirical materials relied on. Thus, the last chapter is the theory chapter, as it is the culmination and conclusion of theory creation. Theory creation relied on a qualitative research methodology (bricolage) that combined a specific concept of reflexivity, developed by Alvesson and Skèoldberg (2000) with a specific approach to engaging with empirical materials developed by Strauss and Corbin (1990). The empirical materials were drawn from three types of sources referencing the big accounting firms, academic research, the histories commissioned by the big firms and the intermittent disclosures of quantity 'stories' about the commercial operations of the firm. The theory created is an assembly of constructed concepts synthesising the various levels of reflexive interpretation of the empirical materials. It communicates a different vision of the firms; they are seen as a type of capitalist firm that has at least six enduring characteristics, all related to commercial action. These are capital management services production, client-focussed geographical orientation, partnership form, ethnic affiliation, prestige and knowledge base.
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Ivarsson, Linus, e Rickard Johansson. "ACQUIRING “BIG” KNOWLEDGE : RAISING AWARENESS OF PITFALLS". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-175932.
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This report highlights the complexity of engaging in a post-acquisition integration process of a relatively large knowledge-intensive firm. Findings from a case study is analyzed in relation to previous theory, resulting in four propositions aiming at creating a foundation for further theory development, as well as increased understanding among practitioners in relation to the emphasized problem. It is argued by the authors that increased relative acquisition size of knowledge-intensive firms will: 1) increase demand for a centralized organizational structure, 2) decrease benefits of introducing a new top management, 3) decrease communicative attention towards lower levels, and 4) decrease attention towards subcultures. These factors will ultimately increase the risk for integration failure.
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Bunpuckdee, Bhadin, e Ömer Tekbas. "Ideation with Big Data : A case study of a large mature firm". Thesis, KTH, Maskinkonstruktion (Inst.), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-277732.
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Big Data has in recent years gained much attention and interest from organizations. The rise of recent technologies has enabled data to be processed and stored in a simpler manner, thus asking organizations what value Big Data can bring to the organization. However, collecting Big Data does not automatically generate business opportunities; organizations need to understand how to process Big Data and how to implement the insights. To enable this, new competences are needed, and firms need to adapt into more co-innovated constellations. The purpose of this study is to investigate what innovation processes a team data-expert team working cross-functional uses to ideate possible business opportunities. Furthermore, the aim is to propose recommendations of how an organization can become more efficient when ideating. The case study was carried out for a large established company within Auditing and more specifically in a support department with expertise in data analytics, automation and artificial intelligence. The data was collected through internal interviews within the department, Department A. The case study resulted in recommendation of what to consider when ideating with Big Data. Key aspects to consider is that Big Data enables co-innovation to prosper and therefore conjoining customers, domain experts and Big Data experts is crucial for successful Ideation. Moreover, an understanding of different innovation aspects will thus help organizations understand how to ideate with Big Data more efficiently.Big Data har under senaste åren fått mycket uppmärksamhet. Utvecklingen av olika teknologier har möjliggjort att en stor mängd data kan behandlas och förvaras enklare. Detta har gjort att företag har funderat över hur Big Data kan vara värdeskapande. Däremot är det inte självklart att Big Data automatiskt genererar affärsmöjligheter; företag måste förstå hur man ska förädla data och implementera insikterna. För att möjliggöra detta måste nya kompetenser införskaffas och företag måste anpassa sig till en mer medskapande arbetsstruktur. Detta arbetets ändamål är att undersöka vilka innovationsprocesser en avdelning med data-experter som jobbar tvärfunktionellt i en organisation använder för att idégenerera för nya affärsmöjligheter. Målet är att ge rekommendationer hur företag kan bli mer effektiva vid idégenerering. Denna fallstudie utfördes för ett stort etablerat företag inom revision och inom en avdelning med expertis inom dataanalys, automation och artificiell intelligens. Datan i denna rapport införskaffades genom interna intervjuer från på avdelningen A. Fallstudien resulterade i rekommendationer på vad som behövs att ha i åtanke vid idégenerering med Big Data. Viktiga aspekter att överväga är att Big Data möjliggör medskapande och därför är det ytterst viktigt att kunder, domänexperter och Big Data experter idégenererar tillsammans.
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Sheng, Jie. "Managing big data from the crowd : strategic firm engagement with online social interactions". Thesis, University of Bristol, 2018. http://hdl.handle.net/1983/0fffae64-51e3-4da2-83f6-e5fd7d4b1bcc.
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In today’s digital economy, information sharing has become common practice and significantly influences individuals’ behaviours and preferences. The interactive and participative environment fosters customer engagement in voicing and communicating in the virtual network. The sheer amount of user-generated content from online social interactions offers intriguing opportunities for businesses to develop sustainable competitive advantages; yet, how firms can create value by managing and capitalising on crowd voices remains an under-explored facet of big data research. This thesis discusses strategies for firms to engage in the online social interaction network so as to improve performance and achieve competitive advantages. The developed holistic framework for strategic firm engagement articulates three distinct but non-mutually exclusive roles of firms in the online communication network: observer, participant and strategic leader. Correspondingly, three studies are designed to examine business impacts of these firm engagement roles using a large-scale data set of over 800,000 online customer reviews and over 360,000 online managerial responses of London hotels. The first study investigates the observer role and validates an analytical strategy for mining customers’ textual reviews and exploiting the discovered knowledge to improve service quality. The second study considers the participant role and explores how firms respond to customer reviews and the efficacy of different response styles in future rating improvement. The third study examines the strategic leader role by testing the effects of firms being present and active online in stimulating customer engagement behaviour. Findings from the empirical studies demonstrate the strategic value of firm engagement in the online social interaction network. This thesis contributes to big data research, strategy and marketing literature in terms of strategising big data from the crowd by developing data-driven strategies. It also offers practical insights into strategic planning for businesses engaging in online social interactions.
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Cambanis, Miltiades. "Leadership roles, attitudes, and competencies required to develop firm-level dynamic capabilities enabling transition from SME to big business". Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/59751.
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Small and medium sized enterprises suffer from high rates of business discontinuance
largely due to leadership incompetence. The consequences of the inability of leaders to
establish viable business propositions and sustainable competitive advantage extend
beyond firm-level competiveness and are a matter of macroeconomic prosperity.
The purpose of this study was to contribute to the academic conversation on dynamic
managerial capabilities by specifically focussing on the first attribute that underpins the
concept: human capital. Moreover, the purpose of this study was to identify specifically
what roles, attitudes, and competencies leaders require to more effectively develop
firm-level dynamic capabilities enabling transition from SME to big business.
A two stage inductive exploratory methodology was adopted enabling data collection
from a pre-qualified sample of 12 prominent entrepreneurs. The first stage of data
collection was a qualifying questionnaire and the second stage involved primary data
collection by means of in-person semi structured interviews.
The key outcomes of this study are that as businesses grow and transition, leaders
need to adopt the right roles, have the right attitudes, acquire the right competencies,
and be mindful of external enablers and inhibitors in order to develop dynamic
capabilities that with effectively transition them from SME to big business.Mini Dissertation (MBA)--University of Pretoria, 2017.
ms2017
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
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Andersson, Linn, e Elin Österberg. "Resurser i icke Big 4 byråer : En studie ur ett revisionskvalitetsperspektiv". Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-16943.
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Revisionskvalitet är ett återkommande ämne i såväl forskning som i media. Forskare belyser olika faktorer som påverkar revisionskvalitet och den här studien fokuserar på resurser. Majoriteten av tidigare forskning om revisionskvalitet har Big 4 byråer som utgångspunkt. För att skapa bättre förståelse för hela revisionsprofessionen studeras därför en mindre byrå i den här studien. Syftet är att utforska resurser för revisorer på icke Big 4 byråer, utifrån ett revisionskvalitetsperspektiv. Studien har både deduktiva och induktiva inslag där det deduktiva inslaget utgörs av en teoretisk referensram som ligger till grund för studien. Det induktiva inslaget har gjort det möjligt att studera resurser dels utifrån tillgången till, men även bristen på och användningen av resurser i icke Big 4 byråer. Det har även gjort det möjligt att lägga till ett ytterligare perspektiv då empirin påvisade faktorer som inte identifierats innan datainsamlingen påbörjades. Studiens empiri består till stor del av primärdata från deltagande observationer, men även från semistrukturerade intervjuer. Resultatet visar att revisorerna på Revisionsbyrå A har tillgång till, och använder, samtliga resurser som tidigare forskning visat påverka revisionskvalitet positivt. Resultatet visar även tre nyfunna resurser som tillhör det nyfunna kapitalet materiellt kapital, och även de resurserna har en positiv påverkan på revisionskvalitet. Slutsatsen är att revisorerna på Revisionsbyrå A, utifrån dess tillgång till resurser, kan leverera hög revisionskvalitet. Studiens resultat är baserat på empiri från en mindre byrå och det teoretiska bidraget kompletterar tidigare forskning om revisionskvalitet i Big 4 och icke Big 4 byråer. Resultatet av studien är även ett bidrag till revision och revisionskvalitet praktiskt och empiriskt.Audit quality is a reoccurring field in both research and media. Researchers highlight different factors that affect audit quality and this study focuses on resources. The majority of previous research of audit quality have Big 4 firms as their starting-point. In order to gain a better understanding of the entire audit profession, a smaller firm is the focus of this study. The purpose is to explore resources for auditors in non-Big 4 firms, from an audit quality perspective. The study has both deductive and inductive characteristics; the deductive characteristics are visible through a theoretical framework that functions as a foundation for the study. The inductive characteristics have made it possible to research the resources through both the access to, yet also the lack of, as well as the use of resources in non-Big 4 firms. It has, moreover, made it possible to add another perspective since the empirical data showed factors that had not been identified before the data collection was initiated. The empirical data of this study consists to a large extent of primary data from observations, but also of data from semi-structured interviews. The results show that auditors at Audit Firm A have access to, and use, all the resources that previous research had shown to affect audit quality in a positive way. Moreover, the results show two new resources that belongs to the newly found capital called material capital, and these resources does also have a positive effect on audit quality. The conclusions drawn are that auditors at Audit Firm A can, with respect to their access to resources, deliver high quality audit. The results of the study is based on empirical data from a smaller firm and the theoretical contribution complements previous research of audit quality in Big 4 and non-Big 4 firms. Moreover, the results is also a contribution to audit and audit quality both practical and empirical.
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Dutt, Hephzibah D. "Big Cheap Mysticism: Postmodernism and Theology in Erik Ehn's The Saint Plays". Bowling Green State University / OhioLINK, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1214194614.
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Stenger, Sébastien. "« Pourquoi travaille-t-on dans un cabinet d’audit « Big Four»? : Fonctions du système «up or out» : contrôle, compétition et prestige social »". Thesis, Jouy-en Josas, HEC, 2015. http://www.theses.fr/2015EHEC0002.
Texto completo da fonteResumo:
Ce travail propose de s’intéresser au système « up or out » des cabinets d'audit Big Four à partir de données qualitatives (interviews et observations participantes in situ). La question de recherche initiale consiste à interroger les logiques de l’engagement des auditeurs dans un cabinet d’audit Big Four. Nous montrons d’abord que les carrières dans les cabinets Big Four sont contraignantes et incertaines car l’auditeur doit agir comme un entrepreneur de sa réputation subissant des logiques sociales incontrôlables (dynamique de la disproportion, des cercles vertueux et vicieux, des homologies d'appariement). Nous montrons dans un deuxième temps que derrière une rhétorique individualiste (la rémunération, la carrière), l'expérience du cabinet a une fonction de distinction et d’auto-affirmation qui donne aux individus le sentiment d’appartenir à une élite sélective. Le système « up or out » est présenté comme un argument scénique permettant de distribuer des prestiges différenciés. Enfin nous analysons les effets du système « up or out » sur les carrières morales des individus. Nous montrons comment le rapport au travail se reconfigure au fur et à mesure de la confirmation ou non de la promesse de carrière et nous distinguons trois figures de cette reconversion : l’intégré-distancié, le forfait et le jobardThis work proposes to focus on the "up or out" system in the 'Big Four' audit firms through qualitative data, interviews and on site participant observation. The initial research question is to understand the logic of auditors’ involvement in a Big Four audit firm. We first show that careers in the Big Four firms are demanding and uncertain since each auditor must act as an entrepreneur of his reputation undergoing uncontrollable social logics (disproportion dynamic, virtuous and vicious cycles, homologies of pairing). We then show that behind an individualistic rhetoric (career advancement, salary) practicing in such a firm has a function of distinction and self-affirmation, which gives individuals the sense that they belong to a selective elite. The "up or out" system is presented as a theatrical argument for attributing differentiated prestige. Finally, we analyze the effects of the "up or out" system on individuals’ moral careers. We show how the relationship to work is reconfigured depending on whether the promised career is confirmed or not and we distinguish three figures in this conversion: the integrated-detached, the looser and the withdrawing
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Holm, Amanda, e Lisa Wahrer. "Könets påverkan på revisionsarvodet : En studie utifrån påskrivande revisor, styrelse och VD". Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-16906.
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Pricing of audit fees is based on several factors that are assignable both to the professional pricing and the strategic pricing. There are few studies that have observed whether gender can affect the audit fee and the differences in characteristics identified in previous studies underlie gender impact. The purpose of the study is to explain whether any correlation between gender and audit fees exists and the study is based on the gender of the signatory auditor, the gender composition of the board of the audit firm and the CEO of the audit firm. The theories that promote the study are: agency theory, socialization theory regarding gender role and social role theory and they are relevant because the agency theory can be connected to the audit fee while the other two can be linked to differences in characteristics between men and women. A survey of all Swedish companies listed on the Nasdaq Nordic lists for small, medium and large companies has been executed. The method used for collecting data is document study, where the annual reports of the companies have been used. The conclusion of the study is that the gender of the signatory auditor, the proportion of women in the audit firm's board and the gender of the CEO's are unlikely to affect the audit fee. A contribution to future research is to study the audit team and the auditor responsible, who in practice is more involved in the auditing.Prissättning av revisionsarvode bestäms utifrån en rad faktorer som är hänförliga både till den professionella prissättningen och den strategiska prissättningen. Få studier har tidigare studerat om kön kan vara ytterligare en faktor som inverkar på revisionsarvodet och de skillnader i karaktärsdrag som identifierats i tidigare studier ligger till grund för könets påverkan. Syftet med studien är att förklara om det föreligger något samband mellan kön och revisionsarvodet, där studien utförs utifrån den påskrivande revisorns kön, könssammansättningen i revisionsbyråns styrelse samt revisionsbyråns VD. De teorier som ligger till stöd för studien är: agentteori, socialisationsteori avseende genderroll samt social rollteori som är relevanta eftersom agentteorin kan kopplas till revisionsarvodet medan de andra två kan kopplas till skillnader i karaktärsdrag mellan kvinnor och män. En totalundersökning av svenska bolag noterade på Nasdaq:s nordiska listor för små, medelstora och stora bolag har genomförts. Metoden som använts för att samla in data är dokumentstudier där bolagens årsredovisningar legat som utgångspunkt. Slutsatsen som kan dras av studien är att den påskrivande revisorns kön, andel kvinnor i revisionsbyråns styrelse samt könet på revisionsbyråns VD sannolikt inte har en inverkan på revisionsarvodet. Ett bidrag till framtida forskning är att studera revisionsteamet och den ansvarige revisorn som i praktiken är mer involverad i utförandet av revisioner.
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Agné, Alvin, e Maiju Ruokanen. "Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress". Thesis, Mittuniversitetet, Institutionen för samhällsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-14132.
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Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet). Studien är kvantitativ och våra data omfattar 4718 aktiebolag, varav 1809 är finansiellt stressade, som gick i konkurs 2010. Genom Chi 2 test ser vi att träffsäkerheten på GC-varningar ligger på 17 procent och anmärkningar på finansiell stress på 82 procent. På samma sätt men med ytterligare hjälp av sambandsstyrka genom P-värden har vi kommit fram till våra andra resultat. Det finns ett väldigt starkt samband mellan andelen GC-varningar och storleken på byrån. Det finns även ett väldigt starkt samband mellan andelen GC-varningar och byrå inom kategorin stora byråer, ett visst samband inom kategorin medelstora byråer men inget samband inom kategorin små byråer. Det finns inget samband mellan andelen anmärkningar på finansiell stress och storleks-kategori eller mellan byråerna inom de olika kategorierna. Enligt vårt resultat har stora byråer högre revisionskvalité än medelstora och små byråer gällande GC-varningar, men vi finner inga skillnader mellan storlekskategorierna gällande anmärkning på finansiell stress. Vi finner även att kvalité med avseende på GC-varningar inte är homogen mellan de enskilda byråerna inom respektive storlekskategori. Våra slutsatser är att träffsäkerheten på GC-varningar är låg, men skulle kunna öka om revisorn kompletterar svårbedömd information med verifierbar information samt att etablerade metoder för GC-bedömningar infördes. Revisionskvalitén inom stora byråer är inte homogen, vilket kan bero på att de enskilda byråerna inom kategorin använder olika arbetssätt, som medför kvalitetsskillnader.The international accuracy of Going Concern-warnings (GC-warnings) is as low as 40 percent, although studies show the accuracy is even lower in Sweden, under 20 percent. The four biggest accounting firms in the world advertise their knowledge of industry and a number of studies say that they have higher audit quality than the smaller firms. Meanwhile there are studies that claim that there are no differences in quality between them and the smaller firms. In this study we aim to test if the large firms have higher auditing quality than the medium and small firms and to test if there is any difference within the three categories. We measure quality as GC-warnings and a remark on financial stress (a remark on the equity being lower than 50 percent of the share capital). The study is quantitative and our data consists of 4718 limited companies, and 1809 financially stressed limited companies, which went bankrupt 2010. We measured the GC-warning accuracy to 17 percent and the remark on financial stress to 82 percent by using a Chi square test. We used the same test but added P-value to check the strength on the rest of the results. There is a very strong connection between the share of GC-warnings and the size of the accounting firm. There is also a very strong connection between the share of GC-warnings and the different firms within the large category. However there was only a weak connection between the different firms within the medium size and no connection at all within the small category. There is no connection at all between remarks on financial stress and either the firm size or within the firm size categories. According to our results, large audit firms have higher audit quality than medium and small firms concerning GC-warnings, but there are no differences between and within the categories concerning remarks on financial stress. We also find that quality concerning GC-warnings is not homogeneous between the different audit firms within each category. Our conclusions are that the accuracy on GC-warnings is low but it could increase if the auditors complement imponderable information with verifiable information and if methods for GC-judgments were established. The audit quality within large firms is not homogeneous which may be due to that the different audit firms within the categories use different ways to work, which causes differences in audit quality.
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Garefelt, Linus, e Marcus Persson. "Korta vs. långa revisionsuppdrag : Hur ser skillnader ut i termer av revisionsprocesser, oberoende och revisionskvalitet?" Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160576.
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Sammanfattning Revision är ett än mer aktuellt ämne nu än på flera decennier då det debatteras vitt och brett kring vad en revisor skall eller bör göra. I och med de tidigare införda byrårotationskraven begränsar det företag av allmänt intresse att inte under mer än maximalt tio år använda samma revisionsbyrå, med chans till förlängning. Vi har därför valt att undersöka hur längden på revisionsuppdragen kan inverka på stora onoterade bolag i en mindre geografisk zon, i vårt fall Umeå kommun med omnejd genom att intervjua tre revisorer och deras klienter. Baserat på problemdiskussionen har vi bestämt följande problemformulering för studien. Hur upplever revisionsbyråerna och deras klienter att oberoendet samt revisionskvalitet samspelar med revisionsprocessen vid korta respektive långa revisionsuppdrag? Syftet med vår studie är att undersöka hur förhållandet mellan klient och revisor upplevs ha en samverkan med kvaliteten i revisionen samt på revisorernas oberoende till deras klienter över tid. Detta kan ligga till grund för framtida diskussioner gällande byrårotation för huruvida oberoende och revisionskvalitet utvecklas över tid under revisionsuppdraget. Med en kvalitativ ansats har vi genomfört nio intervjuer med tre revisorer samt sex klienter. Klientförhållandena till respektive revisor är ett långvarigt revisionsuppdrag (fler än fem år) och ett kortvarigt revisionsuppdrag (mindre än 5 år sedan övertagandet). Denna unika inblick i revisor-klientförhållandet kopplas till flertalet faktorer samt teorier vilka kan ha en samverkan och förklaring till förändringen i oberoendet samt revisionskvaliteten. Vi kommer i vår studie fram till att revisionsprocessen ser väldigt lik ut vid korta samt långa revisionsuppdrag där första året är speciellt omfattande, men år 2 och framåt vanligtvis är lika omfattande år efter år. Vad gäller oberoende finner vi att desto längre relation som skapas mellan klient och revisionsbyrå desto mer omfattande blir rådgivningen till klienten vilket kan påverka revisionsbyråns oberoende mot klienten rent finansiellt. Vidare är revisionskvalitet en term som definieras olika, men i teorin hävdar flertalet att detta kan speglas av oberoendet till klienten. I vår studie har definitionen uppfattats olika mellan revisor och klient vilket visar på ett förväntningsgap mellan de båda. Enligt respondenterna är revisionskvalitet något som skulle kunna förbättras av byrårotation när flera anser att långa revisionsuppdrag kan bli för rutinmässiga och att det skulle vara bra om nya individer kommer in och tittar på uppdraget från ett nytt perspektiv. Förslag till vidare forskning skulle till exempel vara en enkätundersökning med ett mer omfattande geografiskt område där fler företag av större storlek innefattas av populationen för att kunna jämställa dessa med de företag som redan omfattas av reglerna om obligatorisk byrårotation. Nyckelord: Audit, big four, big seven, audit quality, audit independence, audit firm rotation, auditor rotation, expectation gap, evidential matter, audit procedures och audit tenure.
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Cronholm, Jacob, e Elin Didriksson. "Partners påverkan på revisionskvalité: En andelsfråga? : En studie om hur partnerandelen i de fyra största revisionsbyråerna i Sverige influerar organisationen och på så vis påverkar revisionskvalitén". Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-96838.
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Bakgrund: Utvecklingen av revisorsprofessionen kan härledas ända till 1895. En utveckling som grundas i professionalitet men som på senare år blivit allt mer kommersialiserad. Revisionsbyråernas ägare benämns som partners och likt andra organisationstyper har ägarna en stor påverkan på organisationen. Partners skiljer sig dock från många andra ägare i stora företag med sin aktiva närvaro i det dagliga arbetet. Positionen som partner innebär bl.a. makt, status och finansiella fördelar. Incitamenten med partnerskapet bör variera beroende på partnerandel, vilket kan tänkas leda till en dominans av antingen professionell eller kommersiell logik. Syfte: Studiens syfte är att undersöka om partnerandelen påverkar revisionskvalitén inom de fyra största revisionsbyråerna i Sverige. Metod: För att undersöka studiens syfte har en hypotes skapats utifrån agentteorin samt kommersiell och professionell logik. Studien utförs med hjälp av en tvärsnittsdesign och en deduktiv ansats. Studien har utförts på ett urval som består av de fyra största revisionsbyråerna i Sverige och deras klienter på Stockholmsbörsens tre största listor för år 2012 och 2018. Slutsatser: Studien kan från analys och diskussion komma till en slutsats att partnerandelen har en påverkan på revisionskvalitén. Med studien kan det utläsas att auktoriserade revisorer per partner har en positiv relation till revisionskvaliténBackground: The development of the auditor profession originates from 1895. However, the development that is based on professionalism has in recent years become increasingly commercialized. The audit firm’s owners are called partners and like other types of organizations, the owners have a big impact on the organization. However, partners differ from other owners with their presence in the daily business. The position as a partner comes with power, status and financial advantages, which may lead to a dominance of either professional or commercial logic. Purpose: The purpose of the study is to explore whether the partner share affects the quality of auditing within the four biggest audit firms in Sweden. Method: To fulfill the purpose of the study, a hypothesis has been formulated with agency theory and commercial and professional logics. This study uses a crosssectional design with a deductive approach. The selection of data includes the four biggest audit firms in Sweden and their clients on the three biggest lists in the Swedish stock market during 2012 and 2018. Conclusions: The study can conclude from analysis and discussion that the partner share has an impact on audit quality. The study shows that authorized auditors per partner have a positive relationship to audit quality
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Rajic, Ivan. "Oligopoly, regional development and the political economy of separatism, with a case study of the United Kingdom and Scotland". Thesis, University of Cambridge, 2017. https://www.repository.cam.ac.uk/handle/1810/270077.
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The present thesis aims to increase our understanding of the causes of separatism. The inspiration for this topic comes from the fact that separatist conflicts can become extremely destructive, and thus a better understanding of why they emerge may help us prevent much human suffering by pointing to ways in which separatism can be avoided. More specifically, the thesis aims to explain the link between separatism and regional development disparities. The argument presented is that inter-regional economic conflicts (such as about inter-regional fiscal redistribution) easily emerge between regions at different levels of development, and that under certain conditions, particularly prolonged recessions and austerity, such conflicts can become an important driver of separatist aspirations. This can happen in both poorer and richer regions. The thesis further argues that this entire process can only be fully understood if we analyse society through a class prism. Given that regional development disparities often lie at the root of inter-regional economic conflicts, one of the ways of avoiding such conflicts – and thus also separatism – would be to equalize regional development levels. In order to do so, however, we first need to understand why regional disparities emerge and persist. Focusing on capitalist countries, the thesis argues that the disparities emerge as a natural consequence of the operation of oligopolistic markets, which are the dominant market form in capitalism. Regional development policies are explored at length, and it is argued that they are generally insufficient to overcome the tendency of markets to produce regional disparities. All the topics in the thesis are explored at the general level and for a larger number of countries, but the main in-depth case study is of regional disparities in the United Kingdom and how they relate to Scottish separatism.
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Gordon, Derek, e David Rogoff. "Big Brat". Digital Commons at Loyola Marymount University and Loyola Law School, 2011. https://digitalcommons.lmu.edu/etd/64.
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Zimmerman, Aleksandra B. "Does the Audit Market Price Partner Big 4 Experience in Non-Big 4 Firms?" Case Western Reserve University School of Graduate Studies / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=case1459427972.
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Alaka, H. A. "'Big data analytics' for construction firms insolvency prediction models". Thesis, University of the West of England, Bristol, 2017. http://eprints.uwe.ac.uk/30714/.
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In a pioneering effort, this study is the first to develop a construction firms insolvency prediction model (CF-IPM) with Big Data Analytics (BDA); combine qualitative and quantitative variables; advanced artificial intelligence tools such as Random Forest and Bart Machine; and data of all sizes of construction firms (CF), ensuring wide applicability The pragmatism paradigm was employed to allow the use of mixed methods. This was necessary to allow the views of the top management team (TMT) of failed and existing construction firms to be captured using a qualitative approach. TMT members of 13 existing and 14 failed CFs were interviewed. Interview result was used to create a questionnaire with over hundred qualitative variables. A total of 272 and 259 (531) usable questionnaires were returned for existing and failed CFs respectively. The data of the 531 questionnaires were oversample to get a total questionnaire sample of 1052 CFs. The original and matched sample financial data of the firms were downloaded. Using Cronbach’s alpha and factor analysis, qualitative variables were reduced to 13 (Q1 to Q13) while11 financial ratios (i.e. quantitative variables) (R1 and R11) reported by large and MSM CFs were identified for the sample CFs. The BDA system was set up with the Amazon Web Services Elastic Compute Cloud using five ‘Instances’ as Hadoop DataNodes and one as NameNode. The NameNode was configured as Spark Master. Eleven variable selection methods and three voting systems were used to select the final seven qualitative and seven quantitative variables, which were used to develop 13 BDA-CF-IPMs. The Decision Tree BDA-CF-IPM was the model of choice in this study because it had high accuracy, low Type I error and transparency. The most important variables (factors) affecting insolvency of construction firms according to the best model are returned on total assets; liquidity; solvency ratio; top management characteristics; strategic issues and external relations; finance and conflict related issues; industry contract/project knowledge.
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Hall, Kenneth Estes. "From Washita to Little Big Horn/Greasy Grass to Wounded Knee". Digital Commons @ East Tennessee State University, 2015. https://dc.etsu.edu/etsu-works/585.
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Yu, Dong Michael. "The effect of big four office size on audit quality". Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/4827.
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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 15, 2007) Vita. Includes bibliographical references.
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Denadija, Feda, e David Löfgren. "Revealing the Non-technical Side of Big Data Analytics : Evidence from Born analyticals and Big intelligent firms". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298137.
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This study aspired to gain a more a nuanced understanding of the emerging analytics technologies and the vital capabilities that ultimately drive evidence-based decision making. Big data technology is widely discussed by varying groups in society and believed to revolutionize corporate decision making. In spite of big data's promising possibilities only a trivial fraction of firms deploying big data analytics (BDA) have gained significant benefits from their initiatives. Trying to explain this inability we leaned back on prior IT literature suggesting that IT resources can only be successfully deployed when combined with organizational capabilities. We identified key theoretical components at an organizational, relational, and human level. The data collection included 20 interviews with decision makers and data scientist from four analytical leaders. Early on we distinguished the companies into two categories based on their empirical characteristics. The terms “Born analyticals” and “Big intelligent firms” were coined. The analysis concluded that social, non-technical elements play a crucial role in building BDA abilities. These capabilities differ among companies but can still enable BDA in different ways, indicating that organizations´ history and context seem to influence how firms deploy capabilities. Some capabilities have proven to be more important than others. The individual mindset towards data is seemingly the most determining capability in building BDA ability. Varying mindsets foster different BDA-environments in which other capabilities behave accordingly. Born analyticals seemed to display an environment benefitting evidence based decisions.
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MacLean, Erin L. "Reducing Employee Turnover in the Big Four Public Accounting Firms". Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/745.
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Employee turnover is extremely costly to any business in terms of training costs and loss of pertinent knowledge and experience. This paper explores the contributors to the high rates of employee turnover seen in public accounting by focusing on the Big Four accounting firms, Deloitte, EY, KPMG, and PricewaterhouseCoopers. Employee retention is a factor of corresponding employee motivation, as seen through the analysis of popular motivational theories and their applications to a career in public accounting. This paper also delves into the possible contributors to the differences in retention rates between males and females in this occupation. Lastly, an analysis of current firm programs and initiatives is conducted, with suggestions for ulterior areas of focus and improvements to current programs.
The popular motivational theories explored signify important areas of focus for current and suggested programs. The opportunities presented by effective and accessible mentors are of extreme importance to reducing turnover and aiding an employee in developing ownership over a firm’s mission. Additionally, stereotypes associated with females in the business world and the inherent work of public accounting inhibits young professionals from establishing longevity with a firm. The current programs offered by the Big Four firms are likely to be enhanced and improved upon by new generations of professionals entering into the higher ranks of leadership.
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Ivanisevic, Paunovic Jelena. "From Low Budget to Big Business : Releasing Strategies for Indeoendent Films and Industry Division". Thesis, Stockholms universitet, Filmvetenskap, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-181523.
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The objective of this thesis is observing the process of launching the small independent movie in the context of big film industry and its hegemony. We will observe the differences between low budget, independent, the auteur film and well known ’blockbuster' entertainment cinema products. In the analysis, we will not focus on the creative aspects of preproduction and production - such as script writing, film directing, casting, photography, and production design. We will observe the film from the pragmatic point of view in postproduction, film placement and distribution, from the last clip to the first introduction to the audience at film festivals. The complexity of the task is to make a distinction between defining free, independent, auteur film as a piece of art and expression, and everything else that auteur film is not, despite the pragmatism in realisation of each film. This research will focus on film as art and as a sum of artistic teamwork, following its marketing and placement. Our aim is to find the factors that influence the success of launching low budget films of the independent film production in the US. Analysing the literature and researching the adequate examples, accomplished results will give us an idea of forming a pattern or directions for successfully launching an Independent film in the US film market. The example given in this paper is the authors' low budget film Boys Don't Cry(1999)produced by Chrisitne Vachon, where we can clearly analyse the way of developing of the film and postproduction activities of the producer, from the utmost postproduction margin, to winning an Oscar for the best female role by Hilary Swank, in the year of 2000. This film was chosen as an example in this thesis for being a successful low budget film with a strong women's author's identity, which finds its path in media from a marginalized queerfilm to a highly ranked film with great market placement. We pay special attention to an important detail - that women are in the role of the director and the producer.
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Kutum, Imad. "The application of business risk audit methodology within non-Big-4 firms". Thesis, University of Stirling, 2010. http://hdl.handle.net/1893/2766.
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This research is motivated by interest in recent changes in the audit approaches of audit firms. The business risk audit approach has been adopted based on assertions about its benefits by administrators of large audit firms and academics linked with these firms and, more recently, has been legitimised by the issuance of international auditing standards that give recognition to this approach. Studies investigating the business risk audit approach have relied on the content of audit manuals of large audit firms and pointed to claimed benefits, such as providing consistency of worldwide audit practice, broadening auditors’ awareness of risks, increasing audit effectiveness and efficiency, and creating more value for audit clients. In investigating this recent change in audit approaches, this thesis is concerned with the application of the business risk audit approach within the non-Big-4 audit firms, with a focus on three countries: the United States, the United Kingdom and Canada. The research focuses on the motivation for adopting this approach for non-Big-4 audit firms in the three countries, and the advantages, disadvantages and aftermath of applying this method. These issues are addressed through research methods comprising semi-structured interviews and a questionnaire survey. These methods are deemed appropriate to provide consideration of the contextual factors affecting the non-Big-4 audit firms and audit practice in the three countries examined. The findings show that non-Big-4 audit firms in the three countries adopted the business risk audit; their motivation was primarily to follow the standards in each country and to follow the general trend in the industry. The advantages were consistent with previous research; there was direct benefit to audit effectiveness and risk management. One major disadvantage of applying this method was the cost burden to both the audit firm and their clients. Some of the interviewees claimed that this method is better suited to large firms and large audits. Overall evidence from this research shows that this method helped auditors better understand their clients and assess the risk associated with the audit process. Auditors from non-Big-4 firms expressed their interest that the business risk audit should remain in use with some modification to fit small and medium audits. This study also contributes to the literature on the internationalisation of audit practice and the audit practice of small- and medium-sized audit firms, which is lacking in existing research related to this group.
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Roth, Samantha J. "Assessing fire risk perception and risk communication in the Big Bear Valley". Thesis, California State University, Long Beach, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=1604884.
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As federal fire management policies shifted from complete fire suppression to recognizing wildfire as essential to forest ecosystems, the responsibility for managing wildfire risk has shifted from the federal government to being shared with communities and individuals, particularly in the wildland-urban interface (WUI) where large populations live adjacent to fire prone environments. Understanding the relationship between knowledge, perception, and behavior is critical in these areas because the actions, or inactions, of a few individuals can create hazardous conditions that affect the entire community.
This thesis utilizes qualitative methods to explore the perceptions of permanent residents in the Big Bear Valley regarding fire risk, mitigation, and community outreach and education efforts. Results indicate that residents are knowledgeable about fire risk, obtain information from varying sources, and do take action to mitigate risks on their properties.
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Hammond, Michael. "The big show : cinema exhibition and reception in Britain in the Great War". Thesis, Southampton Solent University, 2001. http://ssudl.solent.ac.uk/1226/.
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Groves, Christopher John. "Experimental and theoretical determination of connecting rod big-end bearing journal motion". Thesis, Staffordshire University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.325219.
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Joseph, Robert Gordon. "Playing the Big Easy: A History of New Orleans in Film and Television". Bowling Green State University / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1522601211962016.
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Stout, Blaine David PhD. "Big and Small Data for Value Creation and Delivery: Case for Manufacturing Firms". University of Toledo / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1544545573351722.
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Huynh, Victoria. "An Analysis of Gender and Racial Diversity in the Big Four Accounting Firms". Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2065.
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This thesis examines various diversity initiatives at the Big Four accounting firms (Deloitte, EY, KPMG, and PwC). It begins by establishing the benefits gender and racial diversity can have for firm performance, providing the motivation for firms to implement diversity initiatives. Additionally, it provides an overview of the current state of gender and racial diversity at the Big Four. It then moves into an analysis of general best and worst practices for diversity initiatives. Finally, it concludes with a discussion of diversity initiatives at the Big Four and how they are measuring up to the best and worst practices. While the Big Four do have areas for improvement in their diversity programs, the majority of their initiatives are consistent with the best diversity practices. As a result, the Big Four accounting firms are effectively committing their resources to diversity initiatives that are successfully increasing workplace diversity.
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Landeen, Melissa L. "Mountain Big Sagebrush (Artemisia tridentata ssp vaseyana) Seed Production". BYU ScholarsArchive, 2015. https://scholarsarchive.byu.edu/etd/5740.
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Big sagebrush (Artemisia tridentata Nutt.) is the most widespread and common shrub in the sagebrush biome of western North America. Of the three most common subspecies of big sagebrush (Artemisia tridentata), mountain big sagebrush (ssp. vaseyana; MBS) is the most resilient to disturbance, but still requires favorable climactic conditions and a viable post-fire seedbank for successful unassisted recovery. This study was designed to assess MBS seed production throughout post-fire recovery. We performed 2 pilot studies to develop methods for estimating seed production and plant age. The results of the pilot studies and a space-for-time substitution strategy were used to measure seed production on 13 sites ranging from 10-33 years post-fire. We hypothesized that seed rain (mean seeds produced/ m2) would peak before stand density had maximized due to decreasing individual plant fecundity (mean seeds produced/ plant) in high density stands. We measured population density and individual plant fecundity for three size classes of MBS and used forward stepwise regression analysis to identify environmental factors influencing seed production over time. Density for small (basal stem diameter (BSD) <1 cm) and medium-sized (BSD=1-3 cm) plants was consistently low and was not affected by time since fire (TSF), while large-sized (BSD > 3 cm) plant density increased steadily with TSF (p=0.0002). Plant fecundity decreased with TSF for all three size classes (p range = 0.019 – 0.0506), with large plants dominating reproductive output. Small and medium-sized plant fecundity was negatively correlated with winter precipitation (p range = 0.0106-0.0174), while large plant fecundity was positively correlated with winter precipitation (p<0.0001) and negatively correlated with elevation (p=0.0001). Despite losses in plant fecundity over time for all size classes, steady recruitment in population density resulted in increased seed rain (p=0.0039), suggesting that increases in stand density compensated for losses in individual plant fecundity. Results partially support our hypothesis that the time required for MBS seed rain to be maximized was not tightly bound to indicators of stand maturation. Understanding the factors that influence post-fire seed production can help land managers better manage for successful recovery by providing them with tools for evaluating seed production capabilities of MBS communities.
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Maradza, Energy Nyasha. "Adaptation of industry BIM process standards in a large construction firm". Thesis, University of Reading, 2015. http://centaur.reading.ac.uk/69851/.
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Ström, Marcus, e Richard Bengtsson. "Från trista fakta till engagerande film : En adaptionsstudie av filmen The Big Short (2015)". Thesis, Högskolan Dalarna, Bildproduktion, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-27073.
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Syftet med den här uppsatsen är att undersöka hur The Big Short (2015) har gestaltat, förenklat och gjort informationen om år 2008 finanskrisen mer förståelig för tittarna, ge-nom olika uttrycksmedel. Uttrycksmedlen som har utforskats är bland annat: metaforer, icke-diegetisk berättande, homodiegetisk berättare, berättarröst och montage. I fem kapi-tel har uppsatsen i analysen använt de olika uttrycksmedel tillsammans med teorier om sympati, empati, ironi och trovärdig berättare med en jämförelse om vad den amerikanska rapporten The Financial Crisis Inquiry Report antyder. Rapporten har varit den här stu-diens primära källa på grund av sin autentiska redogörelse. Resultatet har påvisat att fil-men distraherar med kändisar för att visa det är så finansmännen och bankerna på Wall Street gör affärer. Slutsatsen påvisade att både rapporten och The Big Short förmedlar liknande påstående fakta på olika sätt, dock gestaltar filmen sitt ämne mer invecklad när den inte behövde vara det.
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Ahmed, Kemal. "Auditing Fair Value measurements and Disclosures: A case of the Big 4 Audit Firms". Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet (USBE), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-67452.
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Abstract Problem: In today’s business environment, rising demand in financial reporting and frequent changes in accounting frameworks lead to an increased focus on reliability in Fair Value Measurement (FVM) and disclosures. The frequent changes in accounting frameworks create a challenge for managers in measuring accounting estimates accurately and have been an exceedingly difficult task. The difficult task is that of the auditors. How would auditors endorse and ensure the reliability and relevance of financial statements? Also how could they evaluate the accuracy of the measurement of fair values as presented in the financial statements? (IFAC, 2011, ISA 540). Purpose: The purpose of this thesis is to explore the methods and approaches used by auditors while auditing fair values from practical perspectives. Method: A multiple case study with pure qualitative methods and an inductive approach has been adopted. The qualitative method used a semi-structured interview to collect data. Result: The result shows that by understanding the challenges and following the phases of auditing, auditors can maintain the quality of financial reporting. Four key audit phases are relevant to audit FVM. These are: understanding the Client-Business environment, Engagement, Internal Control, and Planning phases of auditing. Furthermore, the results revealed key challenges of auditing FVM and disclosures. These challenges are information insufficiency in the market (reliability), competence, auditors’ lack of fair value audit exposure, and the manager's leadership role and style. Moreover, as previous studies on FV have primarily relied on synthesis of academic literature, the thesis contributes knowledge to academia by using an empirical approach.
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Broberg, Pernilla. "The auditor at work : a study of auditor practice in Big 4 audit firms". Doctoral thesis, Högskolan Kristianstad, Avdelningen för Ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10519.
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By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. In doing this, the following research question is addressed: What does the auditor do? The dissertation includes and discusses certain aspects of auditing. The aspects chosen provide certain opportunities and limitations and are as follows: the audit profession, audit quality, auditing standards, structure versus judgment, the production of comfort, expert systems and trust versus scepticism. The empirical material consists of observations and interviews. The findings suggest that from an auditor perspective auditing includes not only a professional side but also a more commercial side. It appears that auditors combine more traditional tasks such as quality assuring the client’s information and reporting with tasks more directed towards assuring that the client firms’ management is satisfied. The findings also suggests that from an auditor perspective audit quality is about comfort and that making structured judgments seems to be an important action towards reaching a sufficient level of comfort and, hence, to perform high-quality audits. Finally, the findings of this dissertation suggest that much of the “professionalism” in the audit profession lies with the audit firms. Substantial knowledge is “built in” to the audit firm system; an important auditor skill is to be able to operate the system whilst appearance, behaviour and conduct is about adhering to such effort and auditors are influenced by audit firm expectations on how audit work should be done. The consequences of such “audit firmalization”, a concept identified in this dissertation, on the audit profession seem to be an important focus for future research.
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Simon, Julie. "Big Fish, du roman au film : transécriture et représentation de la relation père-fils". Master's thesis, Université Laval, 2018. http://hdl.handle.net/20.500.11794/34177.
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Ce mémoire propose une analyse transversale de deux versions d’un même récit: le roman Big Fish: A Novel of Mythic Proportionsde Daniel Wallace (1998) et le film Big Fishpar Tim Burton (2003). L’intrigue présente les dynamiques d’un rapport complexe entre un père et son fils. Leurs confrontations à propos des souvenirs d’Edward mènent les deux hommes à réaliser leur quête identitaire personnelle. Will découvre également l’importance de l’héritage familial lorsque, reprenant l’esprit de conteur de son père, il perpétue la tradition de passation des contes. Le film est la version cinématographiée du roman. Pourtant, Big Fishestà considérer comme une seule œuvre. La connaissance des deux versions offre au lecteur-spectateur une compréhension plus complète du récit. La transécriture permet de représenter le récit romanesque, son intrigue et ses thèmes majeurs, sur un support filmique. Notre étude considère la transécriture comme la représentation matérielle du thème de l’héritage développé dans le récit de Big Fish. À ce double processus de transmission s’ajoute l’enjeu du style artistique. Le roman comme le film appartiennent principalement au Southern Gothic. Les caractéristiques majeures du genre permettent une analyse de Big Fish, car les éléments gothiques utilisés sont porteurs de significations. De plus, le récit se place dans une continuité historique des genres littéraires et cinématographiques. De la figure du héros épique aux passions romantiques, en passant par l’adoration pastorale de la nature, Big Fishest construit grâce à des spécificités que divers styles artistiques ont légué à la postérité.La forme et le fond de l’œuvre sont donc liés, démontrant que la transmission est un processus inévitable. Edward et Will sont la représentation fictive d’un processus réel: la transmission du savoir et l’apprentissage par le passé en vue d’une amélioration de l’homme et de ses relations sociales.This study proposes an inter-disciplinary analysis of two versions of thesame narrative: Big Fish: A Novel of Mythic Proportionsnovel by Daniel Wallace (1998) and Big Fish movie by Tim Burton (2003).The plot concerns the dynamics of a complex relationship between a father and his son. Confrontations about Edward’s memories lead both men on a quest for their own identity. Will also discovers the importance of family legacy. By taking on his father’s propensity for storytelling, Will perpetuates the family tradition.The movie is a cinematographed version of the novel. However, Big Fishmust be seen as a work of art on its own. By knowing both versions, the reader-spectator has a better understanding of the central narrative. Invoking the transwriting process, the plot and major themes of the novel are translated into a new medium, a movie. In this study, transwriting is conceptualized as a concrete representation of the legacy developed throughout Big Fish.The double-transmission of narrative is linked to an aesthetic preoccupation rooted in the politics of oral storytelling. To this end, the novel and the movie borrow from the Southern Gothic genre. Analyzing its major characteristics allows for abetter understanding of Big Fish, for the gothic elements carry hidden meanings. The story is also a result of the historical continuity that interweaves literary and filmic genres. From the mythical hero figure and the intense romantic emotions to the nature-loving pastorals, Big Fishaccumulates intertexts that a wide variety of artistic styles have handed down to posterity.The story’s style and content are thus interlinked, which shows that transmission is an unavoidable process. Edward and Will are fictitious representations of narrative process in constant evolution and development: the passing down and inheritance of knowledge. People learn from the past so as to evolve and improve man and his social relationships.
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Häussler, Carolin. "Inter-firm collaboration : valuation, contracting, and firm restructuring /". Wiesbaden : Deutscher Universitäts-Verlag, 2005. http://opac.nebis.ch/cgi-bin/showAbstract.pl?u20=3824483335.
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Zhang, Jinjian S. M. Massachusetts Institute of Technology. "Why Big 4 accounting firms did not dominant China's stock market as they did elsewhere". Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98984.
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Thesis: S.M. in Management Research, Massachusetts Institute of Technology, Sloan School of Management, 2015.Cataloged from PDF version of thesis.
Includes bibliographical references (pages 41-46).
The Big 4 accounting firms (PriceWaterhouseCoopers, KPMG, Deloitte and Ernst Young) are dominating the audit markets in the U.S., European Union, Japan and theoretically every major capital market EXCEPT China. As of March 2015, there were around 86% of public companies listed in the New York Exchange (NYSE) as audited by the Big 4, while only 6% of the public companies listed in the Shanghai and Shenzhen Exchange as Big 4's audit clients. To understand this phenomenon, this thesis studies the problem not only from an auditor's selection perspective but the audit firms' client acceptance and continuance decision. Moreover, the regulatory environmental development was also discussed to better consolidate relevant factors that contributed to the formation of current auditing market landscapes in China. With respect to conventional auditor selection theories like agency theories by Jensen and Meckling (1976)1, this thesis argued that managers of Chinese listed companies exercised heavy influence in the auditor selection process, resulting in reverse selection problems in auditor selection. The Big 4 accounting firms, on the other hand, enjoy fabulous auditing fee premiums from auditing market segments involving overseas investors/stakeholders because of their unique reputation. However, this fact limits their incentives to expand business to less lucrative market segments. The auditing regulatory environment was also becoming unfavorable to the Big 4 Accounting firms in recent years. This thesis is constructed as below: First, there is an introduction to Big N accounting firms and their global presence. Second, the characteristics of listed companies in China's stock market and the development of accounting and auditing industry in China were elaborated. The third part is specifically addressed to the Big 4 accounting firms and their development in China over the decades since their establishment in 1992. Later we review the current literatures regarding auditor selection, client acceptance and continuance decisions in the third part, and use these frameworks to develop our answers to topic questions in the fourth part. As the conclusion, the fifth part summarizes the arguments developed in the fourth part and addresses the limitations of this thesis. The purpose of this thesis is to form an understanding concerning the question why Big 4 Accounting firms did not dominant China's stock market as they had done in most of the developed markets. Based on these findings, Chinese policy makers may want to improve the corporate governance of the listed companies, especially in those areas related to the independence of auditing committees, if the government wish to improve their overall audit quality provided to domestic listed companies.
by Jinjian Zhang.
S.M. in Management Research
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Hsiung, Sanna. "The organizing and the balance between profession and profit in the Big Four accounting firms". Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-31574.
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Title: The organizing and the balance between profession and profit in the Big Four accounting firms Introduction: Globalization has lead to a world with increasing similarities and a larger market where only efficient organizations survive why information is important for survival and success. Accounting firms fulfill an important role by securing information and contribute to the prosperity of society through an efficient market. But they differ both from non-PSF and among each other due to the need of managing the balance between profession and profit. The current research on accounting firms is limited and lacking. This thesis contributes to the current research by providing a new perspective to the existing research on accounting firms. Purpose: The purpose of this thesis is to understand how the Big Four accounting firms organize in order to manage the balance between profession and profit. Method: The thesis uses a qualitative research method in which data and information is collected from financial statements and websites that is compiled into multiple case studies on the Big Four accounting firms to give a detailed description of how they organize to manage the balance between profession and profit. Conclusions: The result demonstrates that there are similarities between how the Big Four accounting firms organize to manage the balance between profession and profit. The thesis moreover shows that there are connections between the factors of organizing (goal, environment, strategy and structure latter of which is divided in organizational structure, partnership, knowledge, reward system, informal and formal management processes and responsibility distribution) and the balance between profession and profit which indicates that the Big Four accounting firms considers the balance between profession and profit in the organizing for the survival and success in the market.
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Gharabaghi, Hadi Parandeh. ""American Mice Grow Big!"| The Syracuse Audiovisual Mission in Iran and the Rise of Documentary Diplomacy". Thesis, New York University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10682611.
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This dissertation investigates the coterminous emergence of imperial documentary operations and modernization programs in the United States during the 1940s and 1950s. It argues that the period saw a governing investment in documentary format and documentary "value," and that this was a response to the containment strategy of cultural diplomacy at the onset of the Cold War. It's focus is a mixed group of governmental and non-governmental entities. The project makes evident how a group of events and practices involved in foreign diplomacy campaigns of knowledge/intelligence and large scale overseas modernization programs give rise to a discourse of documentary diplomacy. The output of these projects was varied: locally-made rural training films; newsmagazine newsreel; travelogues, and the exported nontheatrical American documentaries. As the dissertation demonstrates, they were influenced by a weaponized ethnographic documentary experience, first formulated in Asia by Margaret Mead and Gregory Bateson in the late 1930s. The subsequent rise of governing investment in culture for imperial planning during the 1940s, large scale government experiment with training films during World War II, and governing investment in grassroots audiovisual movement of educational film in the United States all bear the marks of these knowledge/intelligence campaigns. The path to freedom, accordingly, became a bifurcating atomized process that ultimately reconceptualized geopolitically sensitive nation-states as people, as audiences, and eventually as individuals available to be freed from their own "hostile" and "uncooperative" governments on their way toward building bottom-up democratic movements.
Containment campaigns of defending American capitalism against Soviet communism in postcolonial nation-states led to a proliferation of instructional films throughout the world. These missions invested in local filmmaking and established pockets of documentary infrastructure that inevitably played some roles in the making and transformation of national cinemas. As a case study of the emerging discourse of documentary diplomacy, this dissertation also investigates American documentary operations in Iran during the 1940s and 1950s and demonstrates how US-Iranian media projects institutionalized documentary, audiovisual modernization, and media governance in Iran. The Syracuse documentary mission to Iran emerged as among the most important sites of such campaigns. For instance, the first generation of localizing newsmagazine series were made in Iran for Iranians by Iranian crew, using American planning, infrastructure and capital. With this convenient "usage," however, also came subscribing to an ideological package. Media producers and advisors from thirty-five American universities, under Syracuse University's binational contract with American and Iranian governments, participated in this work by 1959.
As this research project demonstrates, documentary diplomacy in this era brings into contact and coherence film and legal discourse, diplomatic policymaking, film practice, and applied social scientific research and intelligence production. In this respect, documentary diplomacy encompasses a set of events that include making documentary, mobile screening, expert viewing, national character research, applied anthropology intelligence work, survey trips, public opinion projects, courses of audiovisual and documentary training, and nation-building projects of central documentary infrastructure and media governance.
This dissertation argues that localized missions of overseas audiovisual training and documentary filmmaking and infrastructure during the 1950s operate through a propaganda facade of apolitical modernization by building on the governing strategy of welfare imperialism via invitation. In some cases, this went to extent of sponsoring anti-leftist localized newsreel campaigns of crushing local journalism and a wide range of objectifying practices. The village how-to films enforced a rapid modernization campaign while audiovisual training facilitated central education and governing. The dissertation also argues that the apolitical facade of the imperial documentary campaign in Iran is an expression of claiming fakery and manipulation in the name of the real.
The project draws from a wealth of declassified archival sources in the United States National Archives at College Park, the Library of Congress, the Archives of Rockefeller and Ford Foundations and other sources including individual memoirs and interviews. The archival sources include memoranda of film scripts, film receipts, correspondence, embassy notes, university and government contract, cultural manuals, immigrant interviews and a documentary bible of administrative film theory and production.
Following the case study of Iran, the dissertation extrapolates that researching the genealogical course of postwar imperial campaigns of documentary diplomacy in the Middle East and Asia can contribute to understanding of the transformation of modernization programs of central education, media cultures and media governance.
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Fransen, Esmé. "Big Dyke Energy? : Commodification and Queer Female Meaning-Making in the Reception of Ocean’s 8 (Gary Ross, 2018)". Thesis, Stockholms universitet, Filmvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-184694.
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In a media landscape that continues to be characterized by heteronormativity, queer female audiences are continuously finding ways to make popular texts their own. Previous scholarship on queer female reception has largely approached queer meaning-making as a text-audience relationship, a perspective which disregards the position of films as commodities surrounded by an extensive promotional network. This thesis investigates the role of commodification in the process of queer meaning-making in popular film through a reception study of the film Ocean’s 8 (Gary Ross, 2018). Using a netnographic method that places social media reception in dialogue with the film and its promotional materials, it challenges the idea that queer meaning is always either embedded in the film text or brought in by the audience “(in)appropriating” the text. Rather, the film and its promotional context create an ambiguity that allows queer readings to flow freely, and actively interacts with a pre-existing Cate Blanchett-as-lesbian fantasy amongst audiences to steer those readings in particular directions. Queer female meaning-making, then, is far from a one-directional action, but rather a complex and constant renegotiation of queerness between commercial actors and audiences alike.
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Barnell, Anton, e Fredrik Bergström. "Historielärare och film - Lärares erfarenheter av att använda film i historieundervisningen". Thesis, Malmö universitet, Fakulteten för lärande och samhälle (LS), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-28773.
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Syftet med denna studie är att undersöka historielärares syften med att använda film i sin undervisning. Studiens teoretiska perspektiv utgår från historiskt tänkande i form av Peter Seixas och Tom Mortons teori i The big six men också Klas-Göran Karlssons teori om historiebruk. Empirin utgår från en kvalitativ metod i form av kvalitativa intervjuer med fem historielärare på gymnasiet. För att analysera datan används en tematisk dataanalys, där de olika teman kategoriseras och ordnas efter studiens teoretiska perspektiv. Resultatet visar att lärarna använder sig av film när de arbetar med historiskt tänkande då det går att urskilja samtliga tankebegrepp ur The big six i deras svar. Dock är de vanligaste tankebegreppen historiska perspektiv och belägg. Studiens resultat visar också på att de flesta lärarna arbetar med historiebruk när de använder sig av film. En av studiens slutsatser är att lärarna främst utvecklar förmågorna 1, 4 och 5 i ämnesplanen för historia på gymnasiet. Studien mynnar ut i tankar kring vidare forskning om att förena elevers och lärares perspektiv om att använda film i historieundervisningen.
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Rubin, Limor. "The career experiences of women with children who are working alternative arrangements in the big accounting firms". Thesis, University of British Columbia, 2008. http://hdl.handle.net/2429/5339.
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In recent years it has become common for women in the four large public
accounting firms (hence forward to be called, Big Firms) to use alternative working
arrangements during the first few years after the birth of their children. Though these
arrangements provide women with flexibility for managing their life, they have not led to
advancement in the status of women in the Big Firms. The main purpose of this study is
to develop and improve our understanding of the experience of mothers who work
alternative arrangements in the Big Firms. Using qualitative interviews, four women
CA’s in management positions reflect on their own experiences and career progress. The
study incorporates these women’s experiences in order to understand why, despite of the
alternative arrangements offered by the Big Firms, women with children rarely progress
in the Big Firms. Through social constructionism and feminist perspectives, the study
attempts to understand the inner-workings of these arrangements and their effect on the
careers of women with children in the Big Firms. Several important findings emerge from
this study. First, women’s ambition to progress at work tends to decrease after their return
from maternity leave. Second, though working arrangements allow some flexibility for
moms in balancing work-family life, it is rarely sufficient. Women need to use several
individual strategies to help them manage their responsibilities. Third, the study raises
critical questions about the expectation that women should be responsible for
accommodating the Big Firm’s structural and cultural norms, which somewhat defeats
the purpose of providing alternative work arrangements. Forth, by allowing women to
work alternative arrangements the Big Firms give impression that it is accommodating
the needs of working mothers, but in reality it is still women who do most of the
accommodating. Further, coming from a higher social class and higher position helps
women succeed in their workplace as higher household income allow more flexibility in
managing every day responsibilities. Recommendations for mother CAs and accounting
practice are evaluated and suggested.
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Wlker, Duncan. "The professional socialization of trainee and post qualified ICAEW auditiors in the big five multinational accounting firms". Thesis, University of Manchester, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.500501.
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Walker, Duncan. "The professional socialization of trainee and post qualified ICAEW auditors in the big five multinational accounting firms". Thesis, University of Manchester, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.501560.
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This thesis studies the professional socialization of ICAEW auditors in the Big Five multinational accountancy firms. The first part of the study concentrates upon the experiences of a group of ICAEW trainees as they trained and studied in the regional office of a Big Five firm. This involved a covert, opportunistic, ethnographic approach to explore the ways in which the meaning and conduct of professional membership were transmitted to the trainees. The second part of the study, by means of semi-structured interviews with ICAEW qualified (PQ) auditors from Big Five firms, develops the themes of the first part of the study and explores the possible variations once trainees qualified as AC As. Both parts of the study employ the theory of symbolic interactionism.
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Isacsson, Johannes, e William Ryan. "Total Kvalitetsstyrning inom Non-Big X Revisionsbyråer : Praktiskt arbete med ISQC 1". Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139363.
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Background and problem: The Enron scandal is one of many audit scandals during the 21st century, which in combination with the global harmonization has led to increased demands on the audit sector and its quality. Due to this the ISQC 1 was designed, which purpose is to control and guide an internal quality control that will achieve and maintain a high level of quality. Research on audit quality has risen with the designing of ISQC 1, where focus mostly have been on how audit firms have managed the implementation of and the work with the standard. However, the research focuses on big international audit firms, which results in audit firms with a lower number of employees being left in the dark. The established field of Total Quality Management can be used to study how audit firms with a lower number of employees work with ISQC 1. Purpose: The purpose of this study is to create an understanding of how non-Big X audit firms use ISQC 1 to assure the quality of their services. Method: This study uses a qualitative method and an inductive approach, with elements of a deductive approach. Empirical primary data has been gathered by longer semi-structured interviews with eight auditors who all works on different non-Big X audit firms. A content analysis has also been executed, which compares ISQC 1 with the cornerstones of TQM. Conclusion: This study indicates that non-Big X audit firms mostly uses meetings, teachings and audit manuals to create a quality culture and work as a basis for the audit process. Furthermore, the study implies that ISQC 1 is experienced as resource-demanding, copious and more adjusted to big international audit firms. To face these issues, this study indicates that a cooperation with audit networks can help. When it comes to audit firms assuring the quality of their services, this study points out that preventing errors is critical for the non-Big X audit firms. Ultimately this study supports that there is an expectation gap, and that customers demand different things than what ISQC 1 advocate.Bakgrund och problem: Enronskandalen är en i raden av olika revisionsskandaler under 2000-talet, som i kombination med den globala harmoniseringen har lett till ökade krav på revisionsbranschen och dess kvalitet. Till följd av detta utformades standarden ISQC 1 vars syfte är att styra och vägleda en intern kvalitetskontroll för att på så sätt uppnå en jämn och hög nivå på kvaliteten. I och med utformningen av ISQC 1 har också forskning uppkommit där fokus har varit på hur revisionsbyråer klarat av att implementera och arbeta med standarden. Denna forskning fokuserar dock främst på stora internationella revisionsbyråer, vilket gör att revisionsbyråer med färre anställda kommer i skymundan. För att undersöka hur revisionsbyråer med färre anställda arbetar med ISQC 1 kan då det etablerade fältet total kvalitetsstyrning användas. Syfte: Syftet med denna studie är att skapa förståelse för hur non-Big X revisionsbyråer arbetar med ISQC 1 för att kvalitetssäkra sina tjänster i praktiken. Metod: Denna studie använder sig av en kvalitativ metod och en induktiv ansats med inslag av deduktion. Empirisk primärdata har samlats in genom längre semi-strukturerade intervjuer med åtta revisorer som arbetar på olika non-Big X byråer. Vidare har även en innehållsanalys genomförts som jämför ISQC 1 med hörnstensmodellen. Slutsats: Studien indikerar på att non-Big X revisionsbyråer främst använder sig av möten, utbildningar och revisionshandböcker för att både skapa en kvalitetskultur och ligga till grund för revisionsprocessen. Studien ger vidare antydningar om att ISQC 1 upplevs som resurskrävande, överflödig och mer anpassad efter stora internationella byråer. För att bemöta dessa problem ges indikationer på att ett samarbete med revisionsnätverk kan underlätta. I arbetet med att kvalitetssäkra tjänster indikerar vidare denna studie på att förebyggande av fel är kritiskt för non-Big X byråer. Slutligen stärker studien att ett förväntningsgap finns, då kunderna efterfrågar annat än vad ISQC 1 förespråkar.
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Dann, Sierra. "“Big Little Lies:” Using Hegemonic Ideology to Challenge Hegemonic Ideology". Wittenberg University Honors Theses / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=wuhonors1623773842217318.
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Öhgren, Marie. "Film är bäst på bio och bio är bäst på film - Kommer digitaliseringen att förändra biografen?" Thesis, Malmö högskola, Institutionen för konst, kultur och kommunikation (K3), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-22410.
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Lam, Mong-ha, e 林夢夏. "Growth process in Chinese manufacturing firm". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31267269.
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Chen, Xiaoyun Linda, e 陳晓云. "External organizational learning and firm performance". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B39311673.
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Garnier, Claire. "Qui sont les associés d’audit des cabinets Big 4 ? : Une lecture interactionniste des carrières des auditeurs dans les cabinets Big 4 en France". Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0013/document.
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Cette thèse entend contribuer à l’étude des carrières des associés des firmes professionnelles en s’intéressant en particulier au processus de construction de l’identité d’associé. En nous appuyant sur le concept interactionniste de carrière nous analysons le « devenir associé » dans le contexte des grands cabinets d’audit internationaux (les Big 4). Ce devenir est un processus qui débute quasiment dès le recrutement et qui relève de mécanismes informels et tacites et de manœuvres politiques. Nous caractérisons ces mécanismes par la notion « d’écurie » qui permet à la fois de comprendre le fonctionnement des procédures de cooptation dans sa dimension non-officielle, mais également la hiérarchisation de la partnershipet le déroulement des carrières en son sein, une fois le stade de l’association passé. La conclusion à laquelle nous parvenons est que l’auditeur devient associé bien avant sa cooptation, en se reconnaissant lui-même comme un professionnel. Ce turning point n’est cependant que le premier sur le chemin qui mène à la partnership car c’est seulement au moment où il rejoint cette dernière que l’auditeur devient l’associé qu’il était, en se faisant reconnaître comme tel par ses pairs, achevant ainsi sa conversion identitaire d’auditeur en associé. Par notre travail, nous nous inscrivons dans la lignée des études en sociologie des professions et en théorie des organisations qui ont exploré le champ de la socialisation des professionnels de l’audit et de la construction de leur identité ainsi que le fonctionnement des grands cabinets internationauxThis PhD studies the process of becoming a partner in professional services firms, envisaged through the lens of the building of the partner identity. To this end, it implements the concept of « career » developed by interactionist sociology to analyse the making of a partner in the context of the Big 4 international audit firms. Becoming a partner is a process that starts right after recruitment and which is governed by complex and largely informal mechanisms and political manoeuvring. We characterize these mechanisms with the help of the notion of “stable”, whose purpose is to understand procedures of co-option in their unofficial dimension but also to account for the structuration of the partner level in firms and the role played by hierarchies within this level in post-partner career progression. We come to the conclusion that auditors actually become partners much earlier than their official promotion to the rank, from the moment they consider themselves as such. This awakening is yet only the first turning point on the road to partnership. It is only when they are officially co-opted that auditors become the partners they were, by being recognised as such by their peers, completing therefore their identity conversion.This work contributes to the literature in the sociology of professions and organizational theory fields by investigating how professionals are socialized and how their identity is constructed and by grasping more accurately the organization of professional services firms
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Meadows, Cydney DuPree'. "INFLUENCE OF PRESCRIBED BURNING ON THE HERPETOFAUNAL AND SMALL MAMMAL COMMUNITIES IN GRASSLAND AREAS OF BIG OAKS NATIONAL WILDLIFE REFUGE". OpenSIUC, 2012. https://opensiuc.lib.siu.edu/theses/859.
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Prescribed burning is a commonly used wildlife management tool. While most of the available data have evaluated short term effects of fire on wildlife (< 3 years), the present study addresses longer term effects (0 to 7 years). This enables a more thorough investigation of fire management affects on herpetofaunal communities at the landscape level. Ten sites, stratified by 0 to 7 years post-burn, were randomly selected on Big Oaks National Wildlife Refuge in southeastern Indiana and monitored for 2 field seasons. Within each site, several trapping methods were utilized including a sampling array of drift fences, pitfall traps, single and double ended funnel traps, PVC pipes, and cover boards. Burning caused immediate stand level effects and changed vegetation characteristics, which affected the species assemblages of herpetofauna and small mammals. Data collected identified the spatial and temporal variables that explained the patterns of occurrence and abundance of herpetofaunal species and small mammal species, and how community vegetation characteristics such as structure, resource availability, and plant species assemblages, correlated with and affected those patterns. Burn regimes of 2-5 years were found to be optimal when managing herpetofauna and small mammals. Constrictor coluber priapus and Peromyscus leucopus were captured frequently in the study area and the effects of a properly timed prescribed burn could have positive effects on the numbers of generalist species. Akaike information criterion was used to determine the habitat variables that were most important in habitat selection of the herpetofaunal and small mammal classes and species. While this study was limited to one wildlife refuge, in the central hardwoods its findings may have ramifications for herpetofauna in other areas where prescribed fire can be used as a management tool.