University of North Carolina at Charlotte

About: University of North Carolina at Charlotte is a education organization based out in Charlotte, North Carolina, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 8772 authors who have published 22239 publications receiving 562529 citations. The organization is also known as: UNC Charlotte & UNCC.

Auditor Tenure and Perceptions of Audit Quality

Abstract: We analyze how investors and information intermediaries perceive auditor tenure. Using earnings response coefficients from returns-earnings regressions as a proxy for investor perceptions of earnings quality, we document a positive association between investor perceptions of earnings quality and tenure. Further, we find that the influence of reported earnings on stock rankings becomes larger with extended tenure, although the association between debt ratings and reported earnings does not vary with tenure. Finally, we find that the influence of past earnings on one-year-ahead earnings forecasts becomes larger as tenure increases. In general, our results are consistent with the hypothesis that investors and information intermediaries perceive auditor tenure as improving audit quality. One implication of our study is that imposing mandatory limits on the duration of the auditor-client relationship might impose unintended costs on capital market participants.

A Values Framework for Measuring the Impact of Workplace Spirituality on Organizational Performance

Abstract: Growing interest in workplace spirituality has led to the development of a new paradigm in organizational science Theoretical assumptions abound as to how workplace spirituality might enhance organizational performance, most postulating a significant positive impact Here, that body of research has been reviewed and analyzed, and a resultant values framework for workplace spirituality is introduced, providing the groundwork for empirical testing A discussion of the factors and assumptions involved for future research are outlined

Use of Amazonian Forest Fragments by Understory Insectivorous Birds

Abstract: We sampled understory insectivorous birds in Amazonian forest fragments from before isolation through 9 yr after isolation. We accumulated 3658 mist net captures of 84 insectivorous species in five 1-ha fragments and four 10-ha fragments. Abundance and species richness declined dramatically after isolation, even though fragments were separated from continuous forest by only 70-650 m. Three species of obligate army ant followers disappeared within the first 2 yr after isolation. Mixed-species flocks containing 13 commonly netted species disintegrated within 2-3 yr after isolation, although three species that dropped out of flocks persisted in fragments. Among insectivores not associated with flocks or army ants, only two species of edge specialists were unaffected by frag- mentation. Overall, loss of forest insectivores was not compensated for by an increase in nonforest or previously uncommon species. Secondary vegetation surrounding fragments strongly affected use of fragments after isolation. Fragments surrounded by Vismia, the dominant regrowth where felled forest was burned and temporarily used as cattle pasture, remained depauperate. In contrast, many species returned to fragments by moving through regenerating forest dominated by Cec- ropia, which occurred in areas where the felled forest was not burned. Both 1- and 10-ha fragments surrounded by Cecropia were used by ant followers by 5 yr after isolation. Mixed-species flocks reassembled in 10-ha fragments surrounded by Cecropia by 7-9 yr after isolation, and augmented their group territories by foraging in secondary forest outside fragments. Solitary species were more variable in their responses, although several species returned to 10-ha fragments surrounded by Cecropia. Terrestrial insectivores, such as Scle- rurus leafscrapers and various antbirds, did not return to any fragments, and appear to be the group most vulnerable to fragmentation. Ordination of the insectivore community showed that 1-ha fragments diverged from their pre-isolation communities more than did 10-ha fragments. Communities in 10-ha fragments surrounded by Cecropia were more closely associated with pre-isolation com- munities than those in fragments surrounded by Vismia. Over time, communities in 10-ha fragments surrounded by Cecropia became more like pre-isolation communities, although communities in other fragments generally continued to diverge.

Procedural injustice, victim precipitation, and abusive supervision

Abstract: We used data collected from a field survey of 334 supervisor‐subordinate dyads to test a model of the antecedents of abusive supervision. Path analytic tests of moderated mediation provided support for our prediction that supervisors’ depression mediates the relationship between supervisors’ procedural justice and subordinates’ perceptions of their supervisors’ abusiveness and that the mediation framework is stronger when subordinates are higher in negative affectivity. We discuss the study’s implications for theory, research, and practice.