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An Examination of the Relationship Between Chartered Accountants' Demographic Backgrounds and Professional Examination Performance
In: The Journal of social psychology, Band 141, Heft 1, S. 130-131
ISSN: 1940-1183
An Analysis of the Impact of the Work Environment on Chartered Accountants' Professional Examination Performance
In: The Journal of social psychology, Band 140, Heft 3, S. 397-398
ISSN: 1940-1183
Accountants' Organizational–Professional Conflict: A Meta-Analysis
In: The journal of psychology: interdisciplinary and applied, Band 132, Heft 3, S. 291-300
ISSN: 1940-1019
The Measurement of Organizational Commitment and Professional Commitment
In: The Journal of social psychology, Band 136, Heft 2, S. 265-267
ISSN: 1940-1183
Prairie small-town survival: the challenge of Agro-Manitoba
In: Canadian studies 7
Confluent trust, accountability, procedural justice, British credit unions and regulatory reform after the global financial crisis
In: The international journal of sociology and social policy, Band 44, Heft 1/2, S. 221-235
ISSN: 1758-6720
PurposeThe relationship between trust, accountability and procedural justice is studied via research into British credit unions (CUs) following regulatory reform to remedy problems exposed by the 2007–2008 global financial crisis.Design/methodology/approachInterviews at 13 case studies of different types and sizes of credit unions in Glasgow, Scotland, are examined using template analysis and abductive theorizing to understand the effects of disproportionate reforms on small credit unions.FindingsSmaller credit unions found three regulatory changes – namely dual regulators, increased minimum reserves and introduction of the Senior Managers and Certification Regime – excessive. Excessive change generated distrust in regulators. Regulators' insufficient attention to procedural justice contributed to this distrust.Originality/valueLinkage of multidimensional confluent trust to a multilevel system of accountability provides an original way of understanding how indiscriminate attempts at trust repair damage some elements of trust in formal regulatory systems. Recognition of the need for procedural justice to enable smaller credit unions to articulate their extant checks and potential exemption from formal regulations provides another valuable contribution. The explanation of the abductive logic employed is also original.
Examining the disclosures on the websites of English credit unions
In: Public money & management: integrating theory and practice in public management, Band 38, Heft 3, S. 185-192
ISSN: 1467-9302
UK Government Policy, Credit Unions, and Payday Loans
In: International journal of public administration, Band 40, Heft 4, S. 348-360
ISSN: 1532-4265
Canadian Agriculture in a Global Context: Opportunities and Obligations
In: International Journal, Band 41, Heft 4, S. 901
An Examination of the Role of Audit Committees in the Saudi Arabian Corporate Sector
In: Corporate governance: an international review, Band 10, Heft 4, S. 288-297
ISSN: 1467-8683
Based on a series of research interviews with academics and external and internal auditors, this paper examines the role of audit committees in the Saudi Arabian corporate sector. The interviewees expressed concerns about the terms of reference of audit committees and the scope of work undertaken. The independence of audit committees was called into question, as was the expertise of audit committee members. Audit committees had failed to establish close working relationships with either internal or external auditors. A particular criticism was that the requirements for audit committees as set out in Ministerial Resolve 903 lacked clarity. It was suggested that the Ministry of Commerce should issue further regulations and guidance in order to improve the effectiveness of audit committees and to enhance corporate governance in Saudi Arabia.