University of Memphis

About: University of Memphis is a education organization based out in Memphis, Tennessee, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 7710 authors who have published 20082 publications receiving 611618 citations. The organization is also known as: U of M.

Digital Photoelasticity: Advanced Techniques and Applications

Abstract: Transmission Photoelasticity.- Reflection Photoelasticity.- Digital Image Processing.- Fringe Multiplication.- Fringe Thinning and Fringe Clustering.- Phase Shifting, Polarization Stepping and Fourier Transform Methods.- Phase Unwrapping and Optically Enhanced Tiling in Digital Photoelasticity.- Colour Image Processing Techniques.- Evaluation of Contact Stress Parameters and Fracture Parameters.- Stress Separation Techniques.- Fusion of Digital Photoelasticity, Rapid Prototyping and Rapid Tooling Technologies.- Recent Developments and Future Trends.

The empirical relationship between ownership characteristics and audit fees

Abstract: The present study examines the empirical relationship between ownership characteristics and audit fees. The basic premise is that the level of ownership sophistication and the extent to which ownership is large and substantial impact the effectiveness of stockholder monitoring on corporate affairs including the financial reporting process. Furthermore, high managerial ownership firms may experience a decline in agency problems in financial reporting due to a decrease in managerial propensity to misreport financial results. By employing a cross-sectional least squares regression analysis for a sample of 358 New York Stock Exchange-listed firms audited by the Big Five auditors, we find evidence of a significantly positive relationship between diffused institutional stock ownership (i.e., having less than 5% individual shareholding) and audit fees, and a significantly negative relationship between institutional blockholder ownership (i.e., having 5% or more individual shareholding) and audit fees. Finally, we document that managerial stock ownership is negatively associated with audit fees. We do not, however, find evidence of any relationship between noninstitutional blockholder ownership (with at least 5% individual stock ownership) and audit fees. The study's main results hold in various specification tests including when the effects of board-related and audit committee variables are factored in the analysis. Based on the observed relationship between the ownership variables and audit fees, we suggest that the ownership characteristics of a firm as a part of its governance mechanism constitute an important determinant of audit fees.

Determining information requirements for an EIS

Abstract: Executive information systems (EISs) are challenging applications to develop, and many organizations are unsuccessful in their efforts. A major problem is determining the information requirements for the system. A multi-stage study was conducted to explore (1) methods used to determine the information requirements for the initial and ongoing version of an EIS; (2) how frequently the methods are used; (3) how useful the methods are; and (4) in what situations the methods are useful or not useful. Telephone interviews identified 16 methods used to determine information requirements and provided insights into what makes the methods useful or not useful. Survey questionnaires revealed how frequently the methods are used and how useful they are. The use of the 16 methods for the initial and ongoing versions of an EIS are discussed as are suggestions for further research.