The relationship of managers' self -reported leadership practices and their spirituality

The role of spirituality in leadership in business and other organizations has gained growing recognition. The purpose of this study was to explore the relationship between spirituality and nine selected transformational leadership practices. Community leaders (N = 138) in business, education, and other professions who were graduates of a 10-week leadership program, Leadership Fort Lauderdale, from 1994 to 2004 completed the Spirituality Assessment Scale (SAS), the Leadership Practices Inventory (LPI), and four transformational leadership items of the Multifactor Leadership Questionnaire (MLQ). ^ The predictor variables were participants' scores on the LPI and MLQ. The criterion variable was their score on the SAS. Stepwise multiple regression analysis was used to test the hypothesis: Is there a combination of nine selected transformational leadership practices that would account for a significant portion of the variance of each of two spirituality measures? The Definitive and Correlated dimensions and Total spirituality score of the SAS were used in the analysis. ^ Results showed that two of the LPI leadership practices were significantly related to spirituality. The variable Inspiring a Shared Vision accounted for 10% of the variance of the SAS Definitive dimension. The variable Encouraging the Heart accounted for 30% of the variance of the Correlated dimension. For the Total spirituality score, two models were revealed. In the first model, Encouraging the Heart accounted for 28% of the variance of the total spirituality score. In the second model, Encouraging the Heart and Inspiring a Shared Vision together accounted for 31% of the total spirituality score. None of the transformational leadership practices from the MLQ were significantly related to spirituality. ^ The data partially support the hypothesis: two of the nine leadership variables did in combination correlate with leaders' spirituality. The results also support at least a partial relationship between spirituality and certain transformational leadership practices among leaders in various spheres, such as education, business, and other professions. ^

The efficacy of an interactive computer system for teaching developmental mathematics to college students

Many students are entering colleges and universities in the United States underprepared in mathematics. National statistics indicate that only approximately one-third of students in developmental mathematics courses pass. When underprepared students repeatedly enroll in courses that do not count toward their degree, it costs them money and delays graduation. This study investigated a possible solution to this problem: Whether using a particular computer assisted learning strategy combined with using mastery learning techniques improved the overall performance of students in a developmental mathematics course. Participants received one of three teaching strategies: (a) group A was taught using traditional instruction with mastery learning supplemented with computer assisted instruction, (b) group B was taught using traditional instruction supplemented with computer assisted instruction in the absence of mastery learning and, (c) group C was taught using traditional instruction without mastery learning or computer assisted instruction. Participants were students in MAT1033, a developmental mathematics course at a large public 4-year college. An analysis of covariance using participants' pretest scores as the covariate tested the null hypothesis that there was no significant difference in the adjusted mean final examination scores among the three groups. Group A participants had significantly higher adjusted mean posttest score than did group C participants. A chi-square test tested the null hypothesis that there were no significant differences in the proportions of students who passed MAT1033 among the treatment groups. It was found that there was a significant difference in the proportion of students who passed among all three groups, with those in group A having the highest pass rate and those in group C the lowest. A discriminant factor analysis revealed that time on task correctly predicted the passing status of 89% of the participants. ^ It was concluded that the most efficacious strategy for teaching developmental mathematics was through the use of mastery learning supplemented by computer-assisted instruction. In addition, it was noted that time on task was a strong predictor of academic success over and above the predictive ability of a measure of previous knowledge of mathematics.^

An empirical analysis of the global audit market: International Financial Reporting Standards-related changes and differences within the Big 4 global networks

Ongoing debates within the professional and academic communities have raised a number of questions specific to the international audit market. This dissertation consists of three related essays that address such issues. First, I examine whether the propensity to switch between auditors of different sizes (i.e., Big 4 versus non-Big 4) changes as adoption of International Financial Reporting Standards (IFRS) becomes a more common phenomenon, arguing that smaller auditors have an opportunity to invest in necessary skills and training needed to enter this market. Findings suggest that clients are relatively less (more) likely to switch to (away from) a Big 4 auditor if the client's adoption of IFRS occurs in more recent years. ^ In the second essay, I draw on these inferences and test whether the change in audit fees in the year of IFRS adoption changes over time. As the market becomes less concentrated, larger auditors becomes less able to demand a premium for their services. Consistent with my arguments, results suggest that the change in audit service fees declines over time, although this effect seems concentrated among the Big 4. I also find that this effect is partially attributable to a differential effect of the auditors' experience in pricing audit services related to IFRS based on the period in which adoption occurs. The results of these two essays offer important implications to policy debates on the costs and benefits of IFRS adoption. ^ In the third essay, I differentiate Big 4 auditors into three classifications—Parent firms, Brand Name affiliates, and Local affiliates—and test for differences in audit fee premiums (relative to non-Big 4 auditors) and audit quality. Results suggest that there is significant heterogeneity between the three classifications based on both of these characteristics, which is an important consideration for future research. Overall, this dissertation provides additional insights into a variety of aspects of the global audit market.^