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.

Postacquisition turnover among U.S. top management teams: an analysis of the effects of foreign vs. domestic acquisitions of U.S. targets

Abstract: An analysis of postacquisition top management turnover among 168 cross-border and 102 purely domestic acquisitions, and a control group of 120 nonacquired U.S. firms, revealed that turnover rates in firms acquired by non-U.S. acquirers were significantly higher than in firms acquired by other U.S. firms or the control group. Further, the timing of postacquisition turnover differed in the foreign vs. domestic acquisitions. Finally, the nationality of the foreign acquirer was found to be an important predictor of turnover in certain acquisition categories. Theoretical and practical implications are discussed. ? 1997 by John Wiley & Sons, Ltd.

Corporate Governance, Audit Quality and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

Abstract: The objective of this study is to extend the current literature related to non-audit services by investigating the area of internal audit outsourcing to the external auditor. We posit that certain types of internal audit outsourcing (i.e. those which are non-routine, and thus tend to be non-recurring in nature) are unlikely to lead to economic bonding, while offering significant potential for improvements in audit coverage and scope when provided by the external auditor. Alternatively, outsourcing routine internal audit tasks is more likely to lead to economic bonding, as well as creating disincentives for internal auditor independence. We obtain data from a survey of 219 Chief Internal Auditors and from relevant proxy statements in the year 2000, prior to the Sarbanes-Oxley Act. Our results are consistent with firms with strong audit committee governance being less likely to outsource routine internal auditing activities to the external auditor. The audit committee's authority to dismiss the chief internal auditor enhances this effect. However, the outsourcing of non-routine internal audit activities such as special projects and EDP consulting are not negatively related to audit committee effectiveness. Additionally, outsourcing of either type of internal audit activity to an outside service provider other than the external auditor is not related to audit committee effectiveness. Collectively, we interpret these findings as supportive of an effective audit committee's ability to monitor the sourcing of the firm's total (i.e. internal and external) audit coverage, while simultaneously exhibiting concern for external auditor independence. Our findings call into question the need for the existing restrictions on some types of internal audit outsourcing to the external auditor, particularly in light of other corporate reporting environment changes enacted by the SOX.

What clients find helpful in psychotherapy: Developing principles for facilitating moment-to-moment change.

Abstract: Clients who had completed psychotherapy were interviewed about the significant experiences and moments they recalled within their sessions. These interviews were analyzed using grounded theory, creating a hierarchy of categories that represent what clients find important in therapy. From the hermeneutic analysis of the content of these categories, a list of principles was constructed to guide the moment-to-moment process of psychotherapy practice. The authors respond to the call for qualitative outcome studies and demonstrate how qualitative psychotherapy research can lead to empirically derived principles that then can become the foundation of future research and psychotherapy integration efforts.

TQM as a management strategy for the next millennia

Abstract: Total quality management (TQM) has been acclaimed as an organizational philosophy to enhance global competitiveness. Will TQM continue to be a management philosophy of the future in same shape, size, and design? This paper, through literature search and using field experts, identifies the future role of TQM in businesses facing global markets.