To see the other types of publications on this topic, follow the link: Law firm.

Dissertations / Theses on the topic 'Law firm'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'Law firm.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Forstenlechner, Ingo. "Impact of knowledge management on law firm performance." Thesis, Cranfield University, 2005. http://dspace.lib.cranfield.ac.uk/handle/1826/3536.

Full text
Abstract:
It is a management truism that you cannot manage what you cannot measure. To manage knowledge effectively organisations need to understand how to measure their knowledge management performance against organisational goals. The case study organisation has developed a balanced scorecard, which is used to monitor key drivers for performance within the remit of the knowledge management function, thereby aiming to improve the delivery of value adding services. The set of cause and effect relationships at the heart of the scorecard - referred to as the success map - is at the core of this research, which aims to investigate if the link between managing knowledge and financial performance really exists and - if it does - how it can be influenced. By means of analytical methods including regression, correlation and semi-structured interviews the existence of this link is supported by evidence and the success map updated to reflect the relationships among key performance drivers that were positively identified as relevant. The outcome is a model for managing knowledge that can be applied to professional service firms or comparable organisations that are highly dependant on knowledge. In relation to this model, cultural variations were investigated and found to significantly influence the relevant performance drivers in several regions and countries across the case study organisation. Ignoring these cultural variations was found to carry the risk to base action on deceitful insights. In addition to this, the analysis of the survey also gave a clear indication of how to foster knowledge sharing among lawyers of different nationality and levels of seniority. This thesis provides the empirical evidence for a link between knowledge management and organisational performance.
APA, Harvard, Vancouver, ISO, and other styles
2

Elert, Niklas. "Economic dynamism : essays on firm entry and firm growth." Doctoral thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-34804.

Full text
Abstract:
The topic of this thesis is economic dynamism. The five articles contribute to the literature on firm entry and firm growth. Studies are based on a dataset covering all Swedish limited liability firms between 1997 and 2010. The first article investigates conditions for firm entry in Sweden, distinguishing regular entrants from entrants that survive for at least two years, modelling the firm entry decision using count data models. While high income and a well-educated population had a positive effect, the effect was more important for surviving entrants. The second article uses a similar method, but focuses on wholesale industries and distinguishes between regular entry and in migration of firms, i.e. when an incumbent firm relocates its operations. Access to a university, many educated workers and low local taxes had positive effects. Better access to infrastructure had a strong positive effect on entrants, but it was smaller for in-migrating firms. The third article investigates if the industry context matters for whether Gibrat’s law holds, i.e. whether firm growth is independent of firm size. The law is found more likely to be rejected in industries with a high minimum efficient scale and a large number of firms located in metropolitan areas, but more likely to hold in industries with high market concentration and more group ownership. The fourth and fifth article contribute to the high-growth firms (HGFs) literature. In the fourth article it is examined whether the way HGFs are defined matters for the policy implications. It is found that the economic contributions of HGFs differ significantly depending on definition. Young firms are however more likely to be HGFs irrespective of definition. The fifth article considers the frequent argument that policymakers should target high-tech firms, i.e., firms with high R&D intensity, because such firms are thought more likely to become HGFs. We examine this assumption by studying the industry distribution of HGFs. Results indicate that industries with high R&D intensity, ceteris paribus, can be expected to have a lower share of HGFs than can industries with lower R&D intensity. By contrast, we find that HGFs are overrepresented in service industries with a high share of human capital.
APA, Harvard, Vancouver, ISO, and other styles
3

Kochan, Thomas A., Mona Harrington, and Brendan Miller. "Beyond the Part Time Partner: A Part Time Law Firm?" MIT Workplace Center, 2003. http://hdl.handle.net/1721.1/7308.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Venturini, Roberto. "Essays in the Law and Economics of the Firm." Doctoral thesis, Universite Libre de Bruxelles, 2016. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/235029.

Full text
Abstract:
Firms are central to the functioning of the economy. Ever since Smith (1838) and Coase (1937), economists have gone a long way trying to understand why firms exist, how they are organized, and how they interact through the market.This thesis contributes to the study of how regulation and market incentives can affect firm decisions and their organization.
Doctorat en Sciences économiques et de gestion
info:eu-repo/semantics/nonPublished
APA, Harvard, Vancouver, ISO, and other styles
5

Wang, Yu, Gang Zhu, and Zhiang Hu. "Headquarters relocation of Chinese domestic firms within China——case study of a fashion firm in Ningbo." Thesis, Kristianstad University College, Department of Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-4374.

Full text
Abstract:

Headquarters relocation of Chinese domestic firms within China is a new economic phenomenon in recent years. Domestic firms’ headquarters relocation has a tremendous influence on the economy of the cities and these firms. We believe this phenomenon can be explained by the classical economic rules. The purpose of this dissertation is to find the factors explaining headquarters relocation from the perspectives of internal and external areas of the Chinese firms. On the basis of relevant literature review and our case study of headquarters relocation, a model, which can be used to evaluate the situation of firms that plan to relocate their headquarters, is developed. Two types, seven internal factors and seven external ones, are integrated in our model. To test this model, we have developed two hypotheses, made a questionnaire within Zhejiang province of China and interviewed two managers. The result from the survey indicates that the thirteen factors listed in the questionnaire were considered important. Four factors are the core factors. Meanwhile, the result also shows that, “the different wishes of the most staff to the headquarters relocation”(the staff’s opinions toward relocation differed), need not to be considered to most firms when they make a decision of headquarters relocation. This is a weak factor. Hence, we revise our model to remove this factor. On the other hand, we can see the general analysis of the four core factors in headquarters relocation available still in firms of different industries.

APA, Harvard, Vancouver, ISO, and other styles
6

White, Jennifer. "Gendered practice in the provincial law firm : pay, progression and parenthood." Thesis, University of Southampton, 2016. https://eprints.soton.ac.uk/402564/.

Full text
Abstract:
Over the last thirty years there has been a dramatic diversification of the legal services sector; a significant number of women have joined the workforce. Feminist theorists and legal scholars have sought to understand the 'feminisation' of the profession and the paradoxical processes of gender stratification and gender segmentation. Despite the volume of scholaship in this field, there is a lack of empirical data on gender, the body and professional service firms (PSFs). This thesis addresses this gap, offering insight into the 'provincial PSF' and introducing the non-elite legal services worker into existing debates within femnist geography regarding gender and the body at work. This qualitative study is the first of its kind, comprising forty in-depth interviews with male and female legal professionals employed in the local labour markets (LLMs) of Bristol and Guildford. Data analysis uncovers striking gendered difference in aspirations and attitudes regarding pay, place, career progression and parenthood. Using a range of methodological tools, an interdisciplinary appeoach aims to flesh out a new feminist 'politics of the body' which can be used by feminist geographers to examine interactive services work.
APA, Harvard, Vancouver, ISO, and other styles
7

Hetterich, Elisabeth Anna Maria. "Promotion and succession management and associated retention issues in Australian law firms." Thesis, Queensland University of Technology, 2012. https://eprints.qut.edu.au/54735/1/Elisabeth_Hetterich_Thesis.pdf.

Full text
Abstract:
The focus of this research was promotion and succession management in Australian law firms. Two staff retention issues currently faced by the Australian legal industry were identified as suggesting possible failures in this area: 1) Practitioners are leaving law firms early in their careers, 2) Female representation is disproportionally low at partnership level. The research described current Australian law firm promotion and succession practices and then explained their possible relevance to the two retention issues. The overall aim of the research was to uncover key findings and present practical recommendations to law firm managers and partners ready for incorporation into their future promotion and succession planning practice. In so doing the research aimed to benefit the Australian legal community as a whole. Four areas of literature relevant to the topic were reviewed, 1) law firm governance concluding that the fundamental values of the P²-Form remained constant (Cooper, Hinings, Greenwood & Brown, 1996; Morris & Pinnington, 1998) with ownership and strategic control of law firms remaining in the hands of partners; 2) the importance of individual practitioners to law firms concluding that the actual and opportunity costs relating to practitioner turnover were significant due to the transient nature of knowledge as a key asset of law firms (Gottschalk & Khandelwal, 2004; Rebitzer & Taylor, 2007); 3) generational differences concluding with support for the work of Finegold, Mohrman and Spreitzer (2002), Davis, Pawlowski and Houston (2006), Kuhnreuther (2003), and Avery, McKay, and Wilson (2007) which indicated that generational cohort differences were of little utility in human resources management practice; and 4) previous research relating to law firm promotion and succession practices indicating that five practices were relevant in law firm promotion outcomes; 1) firm billing requirements (Gorman & Kmec, 2009; Phillips, 2001; Noonan & Corcoran, 2004; Webley & Duff, 2007); 2) mentoring programs (Phillips, 2001; Noonan & Corcoran, 2004); 3) the existence of female partners (Gorman & Kmec, 2009; Beckman & Phillips, 2005); 4) non-partner career paths (Phillips, 2001; Corcoran & Noonan, 2004); and 5) the existence of family friendly policies (Gorman & Kmec, 2009; Phillips, 2001; Noonan & Corcoran, 2004; Webley & Duff, 2007.) The research was carried out via a sequential mixed method approach. The initial quantitative study was based upon a theoretical framework grounded in the literature and provided baseline information describing Australian law firm promotion and succession practices. The study was carried out via an on-line survey of Australian law firm practitioners. The results of the study provided the basis for the second qualitative study. The qualitative study further explained the statistically generated results and focused specifically on the two identified retention issues. The study was conducted via one-on-one interviews with Australian law firm partners and experienced law firm managers. The results of both studies were combined within the context of relevant literature resulting in eight key findings: Key findings 1) Organisational commitment levels across generational cohorts are more homogenous than different. 2) Law firm practitioners are leaving law firms early in their careers due to the heavy time commitment behaviour demanded of them, particularly by clients. 3) Law firm promotion and succession practices reinforce practitioner time commitment behaviour marking it as an indicator of practitioner success. 4) Law firm practitioners believe that they have many career options outside law firms and are considering these options. 5) Female practitioners are considering opting out of law firms due to time commitment demands related to partnership conflicting with family commitment demands. 6) A masculine, high time commitment culture in law firms is related to the decision by female practitioners to leave law firms. 7) The uptake of alternative work arrangements by female practitioners is not fatal to their partnership prospects particularly in firms with supportive policies, processes and organisational culture. 8) Female practitioners are less inclined than their male counterparts to seek partnership as an ultimate goal and are more likely to opt out of law firms exhibiting highly competitive, masculine cultures. Practical recommendations Further review of the data collected in relation to the key findings provided the basis for nine practical recommendations specifically geared towards implementation by law firm managers and partners. The first recommendation relates to the use of generational differences in practitioner management. The next six relate to recommended actions to reduce the time commitment demands on practitioners. The final two recommendations relate to the practical implementation of these actions both at an individual and organisational level. The recommendations are as follows: 1) "Generationally driven," age based generalisations should not be utilised in law firm promotion and succession management practice. 2) Expected levels of client access to practitioners be negotiated on a client by client basis and be included in client retention agreements. 3) Appropriate alternative working arrangements such as working off-site, flexible working hours or part-time work be offered to practitioners in situations where doing so will not compromise client serviceability. 4) The copying of long working hour behaviours of senior practitioners should be discouraged particularly where information technology can facilitate remote client serviceability. 5) Refocus the use of timesheets from an employer monitoring tool to an employee empowerment tool. 6) Policies and processes relating to the offer of alternative working arrangements be supported and reinforced by law firm organisational culture. 7) Requests for alternative working arrangements be determined without regard to gender. 8) Incentives and employment conditions offered to practitioners to be individualised based on the subjective need of the individual and negotiated as a part of the current employee performance review process. 9) Individually negotiated employment conditions be negotiated within the context of the firm’s overall strategic planning process. Through the conduct of the descripto-explanatory study, a detailed discussion of current law firm promotion and succession practices was enabled. From this discussion, 7 eight key findings and nine associated recommendations were generated as well as an insight into the future of the profession being given. The key findings and recommendations provide practical advice to law firm managers and partners in relation to their everyday promotion and succession practice. The need to negotiate individual employee workplace conditions and their integration into overall law firm business planning was put forward. By doing so, it was suggested that both the individual employee and the employing law firm would mutually benefit from the arrangement. The study therefore broadened its practical contribution from human resources management to a contribution to the overall management practice of Australian law firms. In so doing, the research has provided an encompassing contribution to the Australian legal industry both in terms of employee welfare as well as firm and industry level success.
APA, Harvard, Vancouver, ISO, and other styles
8

Riley, Diana. "The information needs of attorneys in a large South African law firm." Master's thesis, University of Cape Town, 2005. http://hdl.handle.net/11427/8014.

Full text
Abstract:
This paper reports the results of a study, which was carried out to investigate the information needs of the attorneys in a large South African law firm. The survey research method was employed and a single survey conducted within a particular time-span. Two methods of data collection were employed, namely the analysis of documentary sources and questioning. A combination of self-administered questionnaires and interviews were used to gather the data. The questionnaire designed by the researcher consisted of closed and open-ended questions and a rating scale was used where appropriate to enable the respondents to express their opinions or strength of preferences. The majority of the questions included a general response category that made it possible for respondents to enter other relevant data and personal observations. The questionnaire was sent to all the Bowman Gilfillan attorneys via electronic mail. The email, which included the questionnaire as a MSWord attachment, introduced and explained the purpose of the questionnaire. All questions incorporated in the questionnaire were subjected to cross-tabulation to establish the impact of the independent or classification variables on the dependent variables. The following variables were considered during cross-tabulation: respondent's age, position in the firm and number of years experience as attorney. To establish which results were significant the Pearson chi-square statistical test was applied to all bivariate relations. Results that yielded a chi-square statistic below the .01 significance level were rejected. This study sought to investigate why the attorneys need work-related information, what type of work-related information they require, which sources and systems of information they use and what the factors are that influence their information-seeking behaviour. As a law librarian, the researcher also investigated the role of the law librarian and library in the provision of work-related information to the attorneys. The findings revealed that the attorneys required access to work-related information to provide a legal service to their clients and that their most important information need is to establish the current status of the law and to keep up-to-date with the latest legal developments. The attorneys made use of various informal and personal sources of information (e.g. colleagues) and the library and required access to primary and secondary sources of law as well as non-legal information. The findings also indicated that the attorneys required quick and easy access to current and accurate information and that factors such as age, number of years experience as an attorney and position in the law firm appeared to influence the use of the various sources and systems of information as the younger, less experienced attorneys had a greater need for the various sources and systems of information. The study also found that law librarians and libraries undoubtedly have an important role to play in the provision of work related information.
APA, Harvard, Vancouver, ISO, and other styles
9

McGregor, Dale. "The Impact of mandatory audit firm rotation on the statutory duties of Directors." Master's thesis, Faculty of Law, 2018. http://hdl.handle.net/11427/30833.

Full text
Abstract:
On 5 June 2017, the Independent Regulatory Board for Auditors, the audit regulator in South Africa, implemented mandatory audit firm rotation (MAFR) with effect from 1 April 2023 in response to concerns regarding auditor independence in South Africa. The introduction of MAFR has been met with criticism from many stakeholders due to the adverse effects many believe the implementation of MAFR will have on audit quality and auditor independence. To date, there have been limited studies which focus on the impact of audit quality and auditor independence on audit practitioners in South Africa as a result of the implementation of MAFR but, to the best of my knowledge, no studies have assessed how the effects on audit quality and auditor independence will impact the ability of directors to discharge their statutory duties under section 76 of the Companies Act 71 of 2008 (‘the Act’ or ‘Companies Act’). This thesis first provides readers with a brief background of MAFR, followed by an overview of the statutory duties of directors as contained in the Act. I then subsequently assess how MAFR will affect audit quality and auditor independence before considering the impact this will have on the ability of directors to discharge their duties effectively. One of the duties of the directors is to produce the financial statements which are not false or misleading. Audit quality and auditor independence help directors produce financial statements which are not false or misleading, as determined under section 29 of the Act. As shown in this thesis, the enforced rotation of auditors results in situations which affect audit quality through the loss of client-specific knowledge which the outgoing auditor has developed over time. Furthermore, the enforced rotation of South African audit firms does create difficulties for multi-national entities which have their various entities audited by the same network of audit firms. These concerns, together with the concerns related to the cost of switching auditors and the threats posed to audit quality and auditor independence related to the initial discounts on audit fees offered by audit firms to new audit clients, poses serious concerns that directors will not be able to comply with section 29 of the Act. However, the introduction of a new audit team does provide instances which offer improvements to audit quality and auditor independence which may assist directors to produce financial statements which are not false or misleading. Lastly, I provide recommendations in terms of alternatives to MAFR, examining the existing measures which are already in place in South Africa to promote audit quality and auditor independence.
APA, Harvard, Vancouver, ISO, and other styles
10

WONG, Ho Yin. "Corporate social responsibility and firm performance : evidence from China." Digital Commons @ Lingnan University, 2012. https://commons.ln.edu.hk/acct_etd/16.

Full text
Abstract:
A series of China’s product safety scandals have recently aroused global concerns over the business ethics and corporate social responsibility (CSR) in China. General public believe that companies have a responsibility towards the society that goes beyond their obligation of maximizing profits. The aims of this research are to understand the development of CSR in China over the past few years and measure the effects of CSR on firm performance by examining the standalone CSR reports for the period 2008-2009. The latest data indicate that Chinese companies have been making progress in their CSR practices. The results of this study show that the prior financial performance is positively associated with CSR disclosure and the CSR disclosure has a significant and positive effect on the firm financial performance in the next year.
APA, Harvard, Vancouver, ISO, and other styles
11

Stoltz, Tania. "Action research on leadership style, and relationships in an East London law firm." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004592.

Full text
Abstract:
"Good leadership springs from a genuine passion for the work and a genuine concern for other people. Great Leaders are people who love what they do and want to share that love with others. " (Daft, 2005:20). During an informal discussion with my husband Hugo Daniels, the leader in this Action Research Case Study, it became apparent that lawyers do not attend a single module or complete a single subject during their formal training at university to obtain their law degree that is related to the field of leadership and how to lead, inspire and motivate followers. The discussion centered on the problems the leader was experiencing in his East London law firm, problems he believed to be as a result of his lack of knowledge in the field of leadership. And so this research project began. It was obvious from the start that to intervene in the firm in order to bring about change would need the participation of everyone in the firm. The first step towards facilitating change would be to change the leadership style of the director of the firm. He would be required to gain knowledge in the field of leadership and the effects that different leadership styles have on followers. At the same time staff's perception of the current leadership style would have to be determined, as well as the desired style for their leader. The research process could then begin, based on the needs expressed by the staff and with participation from all levels in the firm. The case involved 27 members of staff made up of three heads of departments, twenty three general staff members and the leader. Data was gathered through formal interviews with the leader and the heads of departments, as well as from personal journals kept by two heads of departments and the leader. General staff members were first asked to complete The Productive Practice Survey (Hall 1987) to determine their perceptions of the current leadership style in the firm and what they thought they needed from their leader if the firm is to move forward. The Productive Practice Survey (Hall 1987) was not used with the intention of gathering quantitative data, but rather as a means of gathering information of staff's perception in general while ensuring anonymity, so as to facilitate a discussion during a feedback session. The Productive Survey's (Hall 1987) content and working is explained in further detail in Chapter 3 on page 44. Initially participants were skeptical of the process and used the survey as a medium to lash out against the firm and Hugo Daniels as a leader, leaving no room for suggestions for improvement, an "it is what it is" approach. During the feedback session general staff members became more open when they realized that change would benefit them, as changes would be suggested by them and implemented with their participation. They became less reluctant about change and provided valuable input during the session. All participants understood that this Participatory Action Research intervention was only the beginning of change in the firm and the sustainability of the changes rests on the firm as a whole, and working towards it would be a continuous process not ending with the Participatory Action Research process.
APA, Harvard, Vancouver, ISO, and other styles
12

Wiegmann, Thomas. "Fairness, trust and motivation in Profit Sharing Systems within German law firms. A qualitative analysis of law firm partner needs in a peer-to-peer context." Thesis, University of Bradford, 2019. http://hdl.handle.net/10454/17676.

Full text
Abstract:
In professional partnerships, partners have to agree how to split their income between each other. Such a profit sharing system (PSS) must be perceived as being fair and motivating to ensure the enduring success of the partnership. Surprisingly, quite different systems are in use today in otherwise comparable firms. The understanding of a “fair share” and how to motivate best varies con-siderably. Existing literature on professional service firms rarely discusses in which circumstances the different PSS types are adequate; non-economic per-spectives are scarce. Using semi-structured interviews with senior partners from large German law firms, this study evaluates their understanding of trust, fairness and motivation, and how that links to their respective PSS’s. It adds the otherwise missing peer-to-peer perspective to existing organisational research on fairness, trust and motivation. The findings include the presence of both extrinsic and intrinsic motivation through money, but also through peer pressure. Different fairness ideals clearly link to PSS types. Mutual trust, based on knowing each other, is key in all but one PSS type. An important, but yet overlooked differentiator between PSS’s is whether profit distribution decisions are made based on algorithms or on human (committee) decisions. A new framework is developed that links the beliefs and values of the partners with the specific characteristics of the PSS, which are systematically assessed for the first time. This framework offers partners from law firms and potentially other professional service firms a methodical approach to identify and discuss their needs and to identify the most appropriate PSS for their specific situation.
APA, Harvard, Vancouver, ISO, and other styles
13

Lie, Åsa, and Heaton Linn Henniker. "Talent Retention Through Value Creation : A Case Study of a British Law Firm." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297702.

Full text
Abstract:
An organisation’s survival is dependent on the support of a number of stakeholders. However, professional service firms tend to lose the support of their most important stakeholders, which are their well-educated employees, also referred to as their ‘talents’. This study has used Harrison and Wicks’ (2013) framework of stakeholder value creation as its point of departure, which consists of four value aspects: goods and services, organisational justice, organisational affiliation, and opportunity cost. The framework states that managerial actions, related to these four aspects, are likely to create value for stakeholders by increasing their happiness. “Happy” stakeholders are further considered to keep supporting their organisation, which generated the principal research question of this study: How can professional service firms increase the happiness of their talents? Moreover, the study was limited to neo and classic-professional service firms, which include: consultancy, advertising, accountancy, architecture, and law firms. In order to explore what managerial actions increase talents’ happiness, a case study was conducted at a British law firm. Nine solicitors of three different levels of seniority were interviewed and the firm was observed for two days. This study not only confirms the validity of Harrison and Wicks’ (2013) framework but also extends it by identifying additional managerial actions, categories for analysing ‘talent happiness’ as well as a fifth value aspect: ‘job characteristics’. In a broader perspective, this study contributes to stakeholder theory by providing an empirical and micro-level illustration of the theory.
APA, Harvard, Vancouver, ISO, and other styles
14

Smets, Michael. "Doing deals in a global law firm : the reciprocity of institutions and work." Thesis, University of Oxford, 2008. http://ora.ox.ac.uk/objects/uuid:48185e10-6537-4305-8af3-8ccb27a07ebb.

Full text
Abstract:
Since the early 1990s, institutional approaches to organizations have increasingly focused on explaining the role of agency in processes of institutional creation and transformation. The paradox of embedded agency, the question of how actors can become motivated and enabled to transform supposedly taken-for-granted practices, structures and norms has become the fundamental puzzle of contemporary institutional theory. Recent attempts to resolve this puzzle under the label of “institutional work” focus on practices aimed at creating, maintaining, and disrupting institutions, but portray them as planned, discrete episodes that unfold in isolation from everyday organizational or social life. Thereby, the label highlights institutionalists’ current neglect of work in its literal meaning as actors’ everyday occupational tasks and activities. The detachment of institutional work from practical work constitutes a significant blind spot in institutionalists’ understanding of agency and calls for research that examines the reciprocity of institutions and work. Drawing on illuminating constructs from theories of practice, this study extends existing field-level approaches to the paradox of embedded agency. It argues for a practice-based institutionalism that focuses on individual actors and the role of their collective micro-level praxis in constituting macro-level institutions. It re-connects institutional arguments to every-day activity rather than organizational or managerial action, unpacks the micro-practices and micro–politics by which actors negotiate institutional contradictions and demonstrates the reciprocity of institutions and work. The research addresses the detachment of institutional and practical work through a single-case study of a global law firm’s banking group. It explores what banking lawyers do when they ‘do deals’ and how their practical work may attain institutional relevance. Positioned at the intersec-tion of local laws, international financial markets, commercial and professional logics, banking lawyers operate across multiple institutional frameworks. Observations and accounts of their work provide particularly rich insights into the dynamics of institutional persistence and change, because they illustrate empirically how contradictory institutionalized concepts, practices and logics are experienced, negotiated, and constituted at work.
APA, Harvard, Vancouver, ISO, and other styles
15

Ruett, Benjamin. "Location and rank-size distribution of Arts and Entertainment : A study of US Metropolitan Regions." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Nationalekonomi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14826.

Full text
Abstract:
This thesis describes and analyzes the location and size distribution of artand entertainment establishments and metropolitan regions in the UnitedStates. The included sectors are sound recording, motion picture and video,book and newspaper publishing as well as the live performing arts. Their sizeis analyzed by total employment and brought in context to their respectivemarkets and the rank-size rule. The results are interpreted within the economictraits specific to the art and entertainment industry.The results show that most analyzed sectors are over proportionally concentratedin one location, making it the center for these activities. In addition, thesize distribution in all sectors except sound recording follows Zipfs law to agreat extend. Explanations for this can be found in lock-in mechanisms overtime and classic agglomeration advantages.
APA, Harvard, Vancouver, ISO, and other styles
16

Macy, Robert Scott. "Knowledge competency acquisition in the knowledge economy : links to firm performance /." view abstract or download file of text, 2006. http://proquest.umi.com/pqdweb?did=1196407371&sid=1&Fmt=2&clientId=11238&RQT=309&VName=PQD.

Full text
Abstract:
Thesis (Ph. D.)--University of Oregon, 2006.
Typescript. Includes vita and abstract. Study based on data derived from a sampling of 189 large U.S. law firms. Includes bibliographical references (leaves 90-101). Also available for download via the World Wide Web; free to University of Oregon users.
APA, Harvard, Vancouver, ISO, and other styles
17

Adams, Karen Ann. "Accounting Strategies for Small Business Law Firms' Sustainability." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2629.

Full text
Abstract:
Small business family law firms generate jobs within the local community, but often fail because of suboptimal accounting strategies. A multiple case study was used to research the accounting strategies small business family law firm owners use to succeed in business beyond 5 years. The population for this study was three small business owners of family law firms located in West Chester, Pennsylvania. The small business family law firm owners had achieved and maintained profitability of their businesses for a minimum of 5 years. Financial literacy theory and the leadership skill model comprised the conceptual framework for this study. Data collection included semistructured face-to-face interviews with the small business family law firm owners, a review of company documents, and field notes. Thematic analysis included data from face-to-face interviews, document collection, field notes, and current literature. Themes that emerged were (a) having or obtaining some formal accounting education, (b) working with an accounting professional, (c) categorizing expenses and using formal financial reporting, (d) developing and maintaining ethical standards of billing and unearned income, and (e) utilizing accounting software. Recommendations for action included investing in accounting courses and seeking professional assistance. Small business family law firm owners may apply these results to spend more time working with clients to increase income. Increasing the success of small business family law firm owners may contribute to positive social change by providing increased employment and economic health within communities.
APA, Harvard, Vancouver, ISO, and other styles
18

Glover, Nasreem Ghenet. "Elite law firm combinations: an exploratory study on merger strategy and the role of cultural fit from the perspective of the acquiring firm." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/18005.

Full text
Abstract:
Submitted by Daniele Santos (danielesantos.htl@gmail.com) on 2017-02-23T14:06:16Z No. of bitstreams: 1 Nasreem Glover.pdf: 1245003 bytes, checksum: 4f4da5c30e74010b19962c8260227926 (MD5)
Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2017-02-23T20:42:16Z (GMT) No. of bitstreams: 1 Nasreem Glover.pdf: 1245003 bytes, checksum: 4f4da5c30e74010b19962c8260227926 (MD5)
Made available in DSpace on 2017-03-03T17:24:43Z (GMT). No. of bitstreams: 1 Nasreem Glover.pdf: 1245003 bytes, checksum: 4f4da5c30e74010b19962c8260227926 (MD5) Previous issue date: 2016-11-08
GLOVER, Nasreem. Elite Firm Combinations: An Exploratory Study on Merger Strategy & the Effect of Firm Culture. This addresses the strategic goals elite firms intend to satisfy by acquiring other firms, and the threat to the attainment of strategic goals imposed by the culture of the target firm which may ultimately result in significant attorney attrition.
APA, Harvard, Vancouver, ISO, and other styles
19

Detomo, Michael. "The Architecture of the Transformation of Folding and the Design of an Alexandria Law Firm." Thesis, Virginia Tech, 2010. http://hdl.handle.net/10919/34191.

Full text
Abstract:
Understanding architecture through a contemporary context of the transformations of art and technology was the springboard for this thesis. Identifying folding as a basic transformation became the focus for developing an Old town, Alexandria, Virginia law firm building. Folding is conceptually used in the spatial and inhabitable forms of the building as well as the materials, textures, and finishes of the walls, ceilings, and floors. Folding is structurally investigated by taking once planer and flimsy elements and creating folded, rigid, and load-bearing elements. Architectural concepts of day lighting, shading, rain runoff, partitioning, vertical circulation, horizontal circulation, library stacks, file storage, solar energy collection, gardening, building services, furnishings, reading, and inhabitation are all thought of in terms of folding. Designing a law firm for Old town, Alexandria, Virginia was chosen from a random number generating process cross referenced with the Alexandria, Virginia phone book. I interviewed a local law firm and based the programmatic spaces on their office needs and relationships.
Master of Architecture
APA, Harvard, Vancouver, ISO, and other styles
20

Pilliar, Andrew. "Exploring a law firm business model to improve access to justice and decrease lawyer dissatisfaction." Thesis, University of British Columbia, 2012. http://hdl.handle.net/2429/43478.

Full text
Abstract:
Access to justice, particularly access to civil legal services, is a well-recognized problem for the Canadian legal system, with a recent estimate suggesting that 44.6 per cent of Canadians over the age of 18 – approximately 11.6 million people – have experienced a civil legal problem over the last three years, but also that less than 10 per cent of those individuals obtained legal assistance for that problem. Another problem for the Canadian legal system is the high rate of dissatisfaction among young lawyers – particularly the high rate of attrition among women and minorities. This thesis suggests a corrective for both these problems: an innovative type of law firm that provides accessible civil legal services while also providing an attractive work environment for lawyers. Through a case study of Pivot Legal LLP, a small firm formerly located in Vancouver’s Downtown Eastside, this thesis examines whether it is possible to run a sustainable legal practice that includes providing legal services to low- and middle-income individuals. Based on this case study, there is reason to believe that an innovative law firm model that provides low cost legal services is possible and would be a useful contribution to other efforts to improve access to justice.
APA, Harvard, Vancouver, ISO, and other styles
21

Albert, Theresa. "(Book Review) The Client-Centered Law Firm: How to Succeed in an Experience-Driven World." Universität Leipzig, 2020. https://ul.qucosa.de/id/qucosa%3A70823.

Full text
APA, Harvard, Vancouver, ISO, and other styles
22

O'Connell, David. "Corporate vs. Private: A Vocational Interest Comparison between Private Law Firm and In-House Attorneys." Xavier University / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=xavier1511356199735282.

Full text
APA, Harvard, Vancouver, ISO, and other styles
23

Villagran, Michele A. L. "Examination of cultural intelligence within law firm librarians in the United States| A mixed methods study." Thesis, Pepperdine University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3739435.

Full text
Abstract:

The purpose of the research is to explore the cultural intelligence (CQ) of law firm librarians in the United States. This dissertation is motivated by three research questions: (a) What is the overall level of CQ of participating law firm librarians? (b) What variations among participating law firm librarians, if any, exist among the four capabilities of CQ?; and (c) What viewpoints do the librarians have about the value and importance of CQ within their law firms? This research contributes to the limited amount of empirical literature on CQ. Officially defined in early 2000s, the CQ framework is what guides this study. The research extends the application of the CQ framework by applying it to an area not formerly studied, law firm libraries.

A concurrent nested strategy model was used in order to gain a broader perspective of CQ. The researcher conducted a mixed-methods study using a web-based survey process incorporating the CQS, an instrument that measures CQ level, demographic and open-ended items. The target population consisted of librarians within the United States who currently work in private law firm libraries. Of the initial 170 individuals who responded to the request, 70 provided survey responses. The sample was based on self-selection from those that were members of two professional associations.

Based on a triangulation of the findings, four conclusions were made: (a) law firm librarians have a strong sense of value and importance of CQ to their law firms, (b) law firm librarians have varying levels of CQ within each of the four CQ factors, (c) the librarian's feel valued and appreciated within their law firm, and (d) law firm librarians cope with cultural challenges and have to adapt to unfamiliar environments. The findings support the research questions and prompt thinking of how to incorporate CQ into training, maximize the benefits of CQ with stakeholders that utilize the library services, and how law firms may use CQ to help with industry changes. This research provides a glimpse into CQ and additional important issues to law librarians within law firms in the United States including their value within a law firm.

APA, Harvard, Vancouver, ISO, and other styles
24

Alford, Wayne Stanley. "The firm, take-overs, and directors' duties : a theory of the firm and the duties imposed by law and the directors of an offeree corporation /." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.nlc-bnc.ca/obj/s4/f2/dsk3/ftp05/mq22699.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
25

Davila, Juan Pablo. "Corporate Governance and firm value: evidence from Colombia and Mexico." Thesis, Cranfield University, 2014. http://dspace.lib.cranfield.ac.uk/handle/1826/9276.

Full text
Abstract:
This research is the result of the author’s quest to answer the question whether Corporate Governance is effective in Emerging Markets. Literature on Corporate Governance in the emerging markets of Latin America is limited mostly due to the relatively slower development of capital markets and the late adoption of corporate governance principles. Corporate Governance laws, which largely follow Sarbanes Oxley guidelines, were published and implemented in the mid 00´s and no research has checked their impact on corporate value in Latin America. This research reports compromises two empirical projects. The first project focused on the relationship between boards of directors attributes such size and composition, Corporate Governance law and firm value for Colombia. The second project focused on another Corporate Governance variable, CEO Duality and tested whether it has had any impact in Mexico. This second project also studied whether board attributes such as size and composition and Corporate Governance law were related to firm value. Based on the listed companies from Colombia and Mexico for the years 2001 to 2012 the author found no relationship between board size or composition and firm value. Results from Mexico, where CEO duality is allowed showed that it has no relationship with firm value. These results do not support or contradict either Agency theory or stewardship theory. Results on the impact of the adoption of a Corporate Governance law in firm value are mixed. Results for Colombia contradict previous literature by reporting a positive relationship between Corporate Governance laws and firm results while results from Mexico support previous research by reporting no relationship between these variables. This research is valuable for regulators and policy makers in their quest to assess the impact of the adoption of Corporate Governance laws in emerging markets. . Since effective Corporate Governance is important in easier access to financing it is important for shareholders to know which Corporate Governance mechanisms are positively related to firm value. Similarly, it is also important for investors (both foreign and local) in assessing the risk for equity investments in Colombia and Mexico.
APA, Harvard, Vancouver, ISO, and other styles
26

Gaughan, Patrick H. "The International Diversification of Professional Service Firms: The Case of U.S. Law Firms." Cleveland State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=csu1431259487.

Full text
APA, Harvard, Vancouver, ISO, and other styles
27

Hartigh, Erik den. "Increasing Returns and Firm Performance An Empirical Study /." [Rotterdam]: Erasmus Research Institute of Management (ERIM), Erasmus University Rotterdam ; Rotterdam : Erasmus University Rotterdam [Host], 2005. http://hdl.handle.net/1765/6939.

Full text
APA, Harvard, Vancouver, ISO, and other styles
28

Idzhar, Rosslan Shamsul. "A web based solution for a law firm to practice mediations and collaborative divorce cases effectively online /." Leeds : University of Leeds, School of Computer Studies, 2008. http://www.comp.leeds.ac.uk/fyproj/reports/0708/Shamsul-Idzhar.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
29

Hartwell, Kathryn Louise. "Institutional logics and intra-organisational dynamics : understanding changes in the organisational identity of a UK law firm." Thesis, University of Nottingham, 2017. http://eprints.nottingham.ac.uk/41891/.

Full text
Abstract:
This research explores the relationship between institutional field level change and organisational change. More specifically, the focus of this study centres on the influence which a transition between institutional logics has on an organisation’s identity. Via an in-depth case study of a medium-sized, international commercial law firm, findings suggest that institutional field level change is manifested at the organisational level through the use of signs. Contrary to existing literature which focuses on the presence of a singular organisational strategy as a response to external field level change, this study indicates that multiple organisational strategies can co-exist, as evidenced through the use of signs. To this end, a semiotic analysis of empirical data suggests that evidence of decoupling, hybridisation and substitution can all be found co-existing within one organisation. Moreover, findings indicate that an organisation’s selection of organisational strategy is dependent on the relative proximity of a given sign from the external boundary of the organisation. Significantly, such findings are especially insightful in indicating how organisations make sense of and respond to institutional field level changes in real-time.
APA, Harvard, Vancouver, ISO, and other styles
30

Baumle, Amanda Kathleen. "Lawyers at the 'information age water cooler': exposing sex discrimination and challenging law firm culture on the internet." Texas A&M University, 2005. http://hdl.handle.net/1969.1/4332.

Full text
Abstract:
Prior research has repeatedly documented the existence of gender inequality, discrimination, and harassment in the legal practice, an occupation that remains maledominated in terms of both numbers and organizational culture. Despite the availability of some legal remedies, women attorneys rarely sue their employers, and often do not challenge discriminatory behavior. In this dissertation, I explore this seemingly contradictory situation, where lawyers fail to employ the legal system on their own behalf, and I seek to determine whether the law can in fact be mobilized to challenge and perhaps change gender relations in the legal practice. Through ethnographic field research and content analysis of an Internet community, my research examines possible methods by which the law can serve as a tool to challenge gender discrimination. Further, I assess the manner in which the Internet community itself can serve as a vehicle for challenging gender inequality. In particular, I first explore the role formal litigation might play in promoting change for women attorneys, determining that attorneys in the Internet community are hesitant to employ litigation to challenge gender discrimination. This reluctance appears to result in large part from attorneys’ familiarity with the daunting task of establishing a discrimination case in the judicial system, as well as from a fear that the pursuit of litigation could inflict damage upon their legal careers. I then consider whether the law can serve as a useful tool to challenge inequality when legal discourse is employed within the Internet community to invoke a legal right to a discrimination-free workplace. I find that attorneys, despite their legal training, call upon both formal and informal notions of discrimination when confronted with circumstances colored with inequity. The Internet community itself provides a protected, semianonymous forum in which to engage in such discourse, thereby subverting many of the barriers that currently exist to challenging gender inequality in the legal practice. Further, the community serves as a resource to bring public attention to bear upon law firms, creating external pressures which encourage a reevaluation of both lay and legal understandings of prohibited gender discrimination.
APA, Harvard, Vancouver, ISO, and other styles
31

Delbridge, Rachel. "The application of soft systems methodology to library management system design : a case study of a law firm." Thesis, Manchester Metropolitan University, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289624.

Full text
APA, Harvard, Vancouver, ISO, and other styles
32

McTavish, Shona. "Towards the knowing organisation : an investigation into the information behaviour of trainee solicitors within a law firm environment." Thesis, Northumbria University, 2007. http://nrl.northumbria.ac.uk/1839/.

Full text
Abstract:
This PhD study was designed to characterise the nature and role of the information behaviour of trainee solicitors in the context of knowledge development within a law firm environment. The characterisations drawn and the propositions offered provide a deeper understanding of the information behaviour of trainee solicitors, and, of the relationship between information behaviour, knowledge behaviour and knowledge development. A constructivist approach to inquiry was adopted, where the research design emerged through 'doing'. As emergent design is unusual within Library and Information Science (LIS) an in-depth discussion of how the design emerged is included within this thesis. Six trainees formed the sample for the final presentation of the findings. The adoption of a narrative technique for the gathering of data, and the presentation of the analysis, taking a cross-trainee and cross-theme approach, enabled holistic, in-depth characterisations to be drawn. The themes emerged through an iterative process of analysis and were followed up through a review of the literature. Undertaking a more comprehensive literature review after data collection is a characteristic of the constructivist inquiry but is a unique approach within LIS research. Through the consideration and interpretation of the characterisations that emerged from the findings this research posits a set of theoretical propositions and practical solutions pertaining to the knowledge behaviour (incorporating information behaviour) and knowledge development of the trainee solicitors. These propositions alongside the practical solutions offered are transferable in that they can be taken by other firms or organisations and considered in relation to their own setting. In addition, a model depicting the knowledge behaviour and its role in the knowledge development of trainee solicitors is presented.
APA, Harvard, Vancouver, ISO, and other styles
33

Birkenheuer, Jens. "Developing a quality expectations instrument for a tax service, based upon a German medium sized multidisciplinary law firm." Thesis, University of Surrey, 2010. http://epubs.surrey.ac.uk/842712/.

Full text
Abstract:
The aim of this case study is to develop a quality expectations instrument (QEI) to measure expectations based upon subjectively perceived quality, utilising a customer perspective and perception for a small medium sized (SME) multidisciplinary law firm (law firm) which incorporates a tax service function. The thesis is structured into a theoretical and a practical part. The aim of the theoretical part is to investigate the necessary scientific theory. The investigation was conducted to answer the question what characterises modern quality management (QM) and furthermore to indicate the methodology of this case study. The question as to what characterises modern QM is best answered by a literature review. In the literature review the concept of quality will be examined, service quality models will be analysed and the question how quality can be planned, generated, controlled, measured and improved will be answered. The literature review ends by combining two existing models of QM, the Model of Donabedian (1966) and the GAP-Model of Parasuraman et al. (1985). Both assumptions were derivated into one theoretical dimension-oriented QEI, which focuses on customer expectations. The section "Methodology" explains the philosophical phenomenological approach of this case study and the reason for the most suitable mixed method approach that was used to operate the findings of the study. The empirical data collection by an interview and a questionnaire survey is described and criteria to ensure face validity, reliability and validity are given. In the practical part, data were first collected by a semi-structured interview which was further developed from the theoretical non-empirical findings. Both, non-empirical findings and the qualitative empirical findings and the evalued data were used to develop a questionnaire. The quantitative empirical collected data were valued by factor analysis as data reduction technique. The outcome was used to develop a QEI to measure expectations utilising the example of a tax service system and process of a German multidisciplinary law firm. The case study ends by giving recommendations for the evaluation and by illustrating the limitations of this case study. This case study is the first step in the process to produce a quality measurement instrument (QMI).
APA, Harvard, Vancouver, ISO, and other styles
34

Lanham, Abigail E. "My Learning Experiences at the Environmental Consulting Firm: Parsons Corporation." Miami University / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=miami1417006816.

Full text
APA, Harvard, Vancouver, ISO, and other styles
35

Schlemmbach, Katja, and Peggy Radlach. "THE BOARD OF DIRECTORS AND ITS INFLUENCE ON RISK PROPENSITY AND FIRM PERFORMANCE - An empirical study of their relations in the banking sector." Thesis, Kristianstad University College, Department of Business Administration, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-4798.

Full text
Abstract:

The aim of this dissertation is to study the influence of differently composed boards of directors, on the firm performance and the companies’ risk propensity. Thereby, the boards of the fifty largest financial institutions worldwide over the period 2005-2008 are studied. The particular focus lies on the board composition variables percentages of female, ethnic minority and independent directors, as well as, average age of the board members and board size. The research is unique because the boards’ risk propensity is studied the first time. As its determinants act the measures debt-ratio and B.I.S. total capital ratio. Besides, the firm performance indicators return on assets and return on equity were completed by the share performance and the cost/income ratio.

The results of the empirical research indicates that gender and ethnic diversity on the board, as well as, a higher number of outside independent directors and a higher average board age influence firm performance positively. Contrary to this, an increased board size has a negative influence on a bank’s financial performance. Considering the risk, a higher average board age, as well as, greater ethnic diversity and an increased number of independent directors have a negative relation to the risk propensity. Female directors and the size of the board are not connected to this measure. Another result was that during the year of the financial crisis the relations between the variables changed and there is no specific board composition that can withstand a situation like this exceptionally well compared to others.

APA, Harvard, Vancouver, ISO, and other styles
36

Groot, Dawid Benjamin. "Developing a model for a fixed litigation fee structure for implementation in a small to medium sized law firm." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/97268.

Full text
Abstract:
Thesis (MBA)--Stellenbosch University, 2014.
ENGLISH ABSTRACT: Legal costs in South Africa are generally regarded as being too high. This leads to numerous problems. For example, a person with a valid dispute who cannot afford to have the dispute resolved in court, has limited access to justice, which is a constitutional right. The two methods that are most commonly used by attorneys engaged in litigation in South Africa to account to their clients are: Hourly billing, where clients are billed for the time spent on a matter or for the volume and number of documents created, and contingency fees, also known as “no win no fee” arrangements. Both these billing systems have disadvantages, including the incidence of risk during the litigation process and the incentive to the attorney to act in the client’s best interest. It is submitted that a fixed fee structure would resolve many of the problems experienced by the traditional billing methods. The challenge is to arrive at a fixed fee structure which is based on a proper analysis of the amount of work involved in the legal process. In order to calculate such a fixed fee structure, the legal process has to be broken into a number of steps and sub-steps, and each of these steps should then be analysed to ascertain how much work it entails. The aim of this study is to arrive at a model for a fixed fee structure which can be implemented at other law firms that are also engaged in litigation work. Primary billing data obtained from the author’s law firm was analysed to ascertain the various steps in the legal process, and to calculate the expected amount of work involved in each step. This data was then used to develop a fixed fee structure model which can be adopted by any litigation law firm, by merely multiplying its own current hourly billing fee structure with the values provided in the model. Certain practical problems which may be encountered during the implementation of the fixed fee structure are also discussed and possible alternative solutions are provided.
APA, Harvard, Vancouver, ISO, and other styles
37

Helbing, Steffen. "Evidence based management in a law firm : the example of creating a new practice area : an action research inquiry." Thesis, University of Liverpool, 2017. http://livrepository.liverpool.ac.uk/3006073/.

Full text
Abstract:
This dissertation presents an insider action research (AR) project in a mid-sized German law firm. The research created positive organizational change in the firm by (i) producing an explicit generic decision-making strategy applicable to the local context based on evidence based management (EBM), and (ii) the implementation of a new practice area, 'business restructuring services', through the application of this generic strategy. The research contributes to the existing literature on EBM, the concept of 'causal models', providing a link between academic knowledge described by generalized causal models and local, context-dependent interventions based on a localized causal model. The study seeks to make explicit how the concept of EBM can be applied in a real-world context and how its limitations, namely in dealing with resource constraints, conflicting stakeholder positions and ethical constraints, can be approached. It provides an example of how an explicit design methodology rooted in a localized causal model was used to create the new practice area based on the analysis of evidence from academic knowledge and the local context. Additionally, the dissertation shows how finding on different levels of analysis, such as academic knowledge, local context and organizational consensus may be integrated and presented. The research argues for the treatment of the literature as an important but unprivileged type of evidence used in the creation of causal models. The research contributes to the AR literature by outlining the challenges to a participatory approach in the cultural context of a business law firm and delineating a model for creating change in this environment.
APA, Harvard, Vancouver, ISO, and other styles
38

Abdullah, Thaidi Hussein 'Azeemi. "How can Maqāṣid al-sharīʻah contribute to the development of Islamic microfinance? : a study of the theory and its application in practice by Amanah Ikhtiar Malaysia." Thesis, University of Aberdeen, 2018. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=237103.

Full text
APA, Harvard, Vancouver, ISO, and other styles
39

Gindis, David. "The nexus paradox : legal personality and the theory of the firm." Thesis, University of Hertfordshire, 2013. http://hdl.handle.net/2299/11351.

Full text
Abstract:
In the last four decades, one of the fastest-growing fields of research in economics has been the contractual theory of the firm developed in Coase’s (1937) footsteps. Yet despite what otherwise seems to be a genuine success story the question of the nature of the firm remains an empirical and theoretical challenge, painfully illustrated by the lack of consensus regarding the definition and boundaries of the firm. The argument of this thesis is that many thorny questions that plague the literature, including issues related to ownership, boundaries, and intra-firm authority, are due to the fact that contractual theorists of the firm have generally overlooked a key legal feature of the economic system, without which theories of the firm are like Hamlet without the Prince. An elementary institutional fact about firms and markets is that in order to become a fully operational firm in a modern market economy, an entrepreneur or an association of resource owners need to go through a registration or incorporation procedure by which the legal system creates a separate legal person or legal entity in which ownership rights over assets used in production are vested, in whose name contracts are made, and thanks to which the firm has standing in court. With this assignment of legal personality, the legal system creates the efficiency-enhancing nexus for contracts that literally carries the organizational framework of the firm, and secures its continuity by locking-in the founders’ committed capital, thereby allowing them to pledge assets, raise finance and do business in the firm’s own name. Given the basic principle that only legal persons may own property and have the capacity to contract, and the implication that legally enforceable contracts can only exist between legal persons, it is something of a paradox that the notion of legal personality is absent from the prevailing narrative in the contractual theory of the firm. The thesis examines the reasons behind this state of affairs, and identifies alongside the widespread view among economists that firms can be defined with little or no reference to law, particularly statutory law, the lasting influence of Jensen and Meckling’s (1976) ambiguous dismissal of legal personality as a legal fiction that unavoidably leads to misleading reification. In order to disentangle the issues involved, the thesis puts this argument into historical perspective, and suggests that much can be learned from the corporate personality controversy that in the past has addressed the same questions. As the overview of the history of this debate reveals, the category mistakes that Jensen and Meckling presented as inevitable can be easily avoided once the meaning and functions of legal personality are properly understood. The thesis dispels enduring misunderstandings surrounding the notion of personhood, and proposes a legally-grounded view of the nature and boundaries of the firm that recognizes in law’s provision of legal entity status a fundamental institutional support for the firm while fitting the overall Coasean narrative.
APA, Harvard, Vancouver, ISO, and other styles
40

Marley, Erin. "Exploring how human resource management initiatives can build organisational knowledge: A case study of knowledge management in a law firm." Thesis, Marley, Erin (2012) Exploring how human resource management initiatives can build organisational knowledge: A case study of knowledge management in a law firm. Honours thesis, Murdoch University, 2012. https://researchrepository.murdoch.edu.au/id/eprint/12906/.

Full text
Abstract:
Over the past decade knowledge has been highlighted as the definitive source of competitive advantage (CA) and value for organisations in the new Knowledge Economy (Kong and Thomson 2009; Hartell and Fujimoto 2010). Since the early 1990’s many researchers have discussed the management of knowledge within organisations; prompting the exploration of knowledge creation and management theories (Wikström and Normann 1994). Research has revealed a limited ability for Knowledge Management (KM) frameworks to address the ‘soft’ (human) aspects alongside the ‘hard’ (technological) aspects of knowledge creation and transfer (Leyland 2010). This has called for an emphasis to be placed on the appropriate use of structures and strategies to harness knowledge and technology, in order to stay competitive (Leyland 2010). Aiming to address these points this research is an explorative study investigating how HRM initiative can impact on knowledge generation and thereby build competitive advantage. The study employs a single case study approach premised on an in-depth rather than an industry-wide investigation of the relationships between KM and HRM in achieving organisational learning and CA. More specifically the research identifies how HRM initiatives enable knowledge-sharing between knowledge workers for the purpose of organisational learning, value adding to goods and services, and increased competitive advantage (CA). This study is both unique and significant in terms of its contributions to knowledge in the field of KM. It elicits understandings from a review of the current KM literature and a practical perspective generated from the feedback given by 12 managers from a large Australian Law firm, situated in a highly knowledge-intensive industry with an incentive to engage in KM. The study aims to address the gap in the literature by providing broad practical insights into the management of knowledge from both ‘hard’ (IT) and ‘soft’ (Human) perspectives. A thematic analysis of both the literature and the data collected in chapters two and four provides a synthesis of theory and practice offered in chapter five. The key findings indicated that in the case organisation HRM policy and practice were not a key aspect of managing relationships and facilitating knowledge-sharing amongst employees. However, organisational culture played a big part in enabling and encouraging commitment to KM. The core recommendation for the case organisation to consider is the implementation of HRM initiatives which will promote the development of an organisational learning focused culture to improve the knowledge-sharing. This finding is supported with reference to the broader KM, organisational learning and HRM literature. This study provides a platform for further research exploring the potentially productive nexus between KM, HRM, organisational learning and culture and how this can better understood by academics and managers seeking to add value in legal and professional services.
APA, Harvard, Vancouver, ISO, and other styles
41

Parnham, R. "To what extent has research conducted by the GaWC Research Network aided our understanding of large EU law firm geography?" Thesis, University of Westminster, 2016. https://westminsterresearch.westminster.ac.uk/item/9wwvy/to-what-extent-has-research-conducted-by-the-gawc-research-network-aided-our-understanding-of-large-eu-law-firm-geography.

Full text
Abstract:
This thesis explores whether a specific group of large EU law firms exhibited multiple common behaviours regarding their EU geographies between 1998 and 2009. These potentially common behaviours included their preferences for trading in certain EU locations, their usage of law firm alliances, and the specific reasons why they opened or closed EU branch offices. If my hypothesis is confirmed, this may indicate that certain aspects of large law firm geography are predictable – a finding potentially of interest to various stakeholders globally, including legal regulators, academics and law firms. In testing my hypothesis, I have drawn on research conducted by the Globalization and World Cities (GaWC) Research Network to assist me. Between 1999 and 2010, the GaWC published seven research papers exploring the geographies of large US and UK law firms. Several of the GaWC’s observations arising from these studies were evidence-based; others were speculative – including a novel approach for explaining legal practice branch office change, not adopted in research conducted previously or subsequently. By distilling the GaWC’s key observations these papers into a series of “sub-hypotheses”, I been able to test whether the geographical behaviours of my novel cohort of large EU law firms reflect those suggested by the GaWC. The more the GaWC’s suggested behaviours are observed among my cohort, the more my hypothesis will be supported. In conducting this exercise, I will additionally evaluate the extent to which the GaWC’s research has aided our understanding of large EU law firm geography. Ultimately, my findings broadly support most of the GaWC’s observations, notwithstanding our cohort differences and the speculative nature of several of the GaWC’s propositions. My investigation has also allowed me to refine several of the GaWC’s observations regarding commonly-observable large law firm geographical behaviours, while also addressing a key omission from the group’s research output.
APA, Harvard, Vancouver, ISO, and other styles
42

Nemetz, Annette M. "A Global Investigation of Stakeholder and Contextual Influences on Firm Engagement in Sustainability." PDXScholar, 2014. https://pdxscholar.library.pdx.edu/open_access_etds/1630.

Full text
Abstract:
Global sustainability issues cross all sectors of society, including businesses, governments, and communities and come with substantial costs. Business organizations are increasingly expected to address sustainability issues in a responsible manner and to disclose socially responsible behaviors accurately and transparently, showing that they are effective at managing and being proactive about sustainability challenges. In light of these pressures and expectations for business organizations, the fundamental research question for this study was whether variation existed in the levels of engagement in sustainability efforts across firms globally, and, more importantly, why such variation existed. The level of strategic firm engagement in sustainability was proposed to be influenced by stakeholders and other factors that had relevance to sustainability. Three types of stakeholders with the potential power and legitimacy for influencing strategic decisions regarding firm engagement in sustainability were investigated - executive management, community and government. Multiple firm-related and country-related contextual factors were also investigated as influencers. The study was global in nature, consisting of four hundred companies in twenty-five countries. Stakeholder theory, as the foundation of the investigation, was supported by the results of the study. Executive management, community, and government as stakeholders were found to have significant influence on the level of firm engagement in sustainability. Firm size, country economy, country technological readiness, country fossil fuel dependence, and industry sector were also found to have significant influence on the level of firm engagement in sustainability and approximately 26% of the variation in firm sustainability engagement was accounted for by the combined influence of executive management, government and community as stakeholder influences and firm size and country technological readiness as contextual factors. Specific findings showed that there were higher levels of firm engagement in sustainability when executive management provided explicit support for sustainability as a strategic issue, in communities with positive supportive norms for sustainability and a higher propensity for citizen-based political action and when there was an optimal level of government regulation and formalized institutional power. Other factors that led to higher levels of firm engagement in sustainability were for firms in energy-related and automotive industry sectors, for larger firms based on revenue size, and for firms with headquarters located in countries with developed economies and higher technological readiness.
APA, Harvard, Vancouver, ISO, and other styles
43

O'Donovan, David, and Alexandra Marshakova. "Overcoming the security quagmire: behavioural science and modern technology hold the key to solving the complex issue of law firm cyber security." Universität Leipzig, 2018. https://ul.qucosa.de/id/qucosa%3A21216.

Full text
Abstract:
While all industries that handle valuable data have been subject to increasing levels of cyber attack, there is a set of inter-related factors in the law firm cyber security ecosystem that makes such firms more susceptible to attack and also serves to prevent them from taking action to counteract attack vulnerability. As a result of the inter-related external and internal factors affecting law firm cyber security, the human element of firm security infrastructure has been neglected, thereby making humans, at once law firms’ greatest asset, their main cyber security weakness. 1There has been some movement of late, and regulators and clients alike are right to demand law firms do more to improve their cyber security posture.2 However, much of the scrutiny to which their conduct has been subjected has tended to overlook the complexities of the law firm cyber security quagmire, and unless these issues are addressed in the context of a potential solution, meaningful change is not While all industries that handle valuable data have been subject to increasing levels of cyber attack, there is a set of inter-related factors in the law firm cyber security ecosystem that makes such firms more susceptible to attack and also serves to prevent them from taking action to counteract attack vulnerability. As a result of the inter-related external and internal factors affecting law firm cyber security, the human element of firm security infrastructure has been neglected, thereby making humans, at once law firms’ greatest asset, their main cyber security weakness. 1There has been some movement of late, and regulators and clients alike are right to demand law firms do more to improve their cyber security posture.2 However, much of the scrutiny to which their conduct has been subjected has tended to overlook the complexities of the law firm cyber security quagmire, and unless these issues are addressed in the context of a potential solution, meaningful change is not While all industries that handle valuable data have been subject to increasing levels of cyber attack, there is a set of inter-related factors in the law firm cyber security ecosystem that makes such firms more susceptible to attack and also serves to prevent them from taking action to counteract attack vulnerability. As a result of the inter-related external and internal factors affecting law firm cyber security, the human element of firm security infrastructure has been neglected, thereby making humans, at once law firms’ greatest asset, their main cyber security weakness. 1There has been some movement of late, and regulators and clients alike are right to demand law firms do more to improve their cyber security posture.2 However, much of the scrutiny to which their conduct has been subjected has tended to overlook the complexities of the law firm cyber security quagmire, and unless these issues are addressed in the context of a potential solution, meaningful change is not likely. Part 1 of this paper outlines the current threat landscape and details the integral role of human error in successful cyber breaches before turning to discuss recent cyber security incidents involving law firms. In Part 2, we analyse elements of law firm short-termism and the underregulation of law firm cyber security conduct and how these, when combined, play a key role in shaping law firm cyber security posture. Finally, in Part 3 we outline a realistic solution, incorporating principles from behavioural science and modern technological developments.
APA, Harvard, Vancouver, ISO, and other styles
44

Kamran, Muhammad. "Corporate governance, corporate social responsibility and firm performance: The role of country characteristics." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2022. https://ro.ecu.edu.au/theses/2499.

Full text
Abstract:
This study attempts to address calls to revisit the relationship between corporate governance (CG) and corporate social responsibility (CSR) in an international setting comprising diverse institutional factors. Building on legitimacy theory, this study investigates how firm-level CG interacts with country-level institutional factors to determine CSR. The primary objective of this study is to establish a relationship between CG and CSR through environmental and social disclosures. Secondly, the study examines whether country characteristics, specifically legal origin, national culture and economic growth, influence the established relationship between CG and CSR. Thirdly, the study explores whether the relationship between CG and CSR has implications for firm performance (FP) measured through accounting-based return on equity (ROE) and market-based price to book ratio (PB). Lastly, it examines whether the interaction of country characteristics with firm-level CG influences FP through the CSR channel. By analysing quantitative data of 5,769 firms from 70 countries for the year 2017, this study demonstrates that CG is positively associated with both environmental and social components of CSR. To estimate how CG (indirectly) affects FP through CSR in an integrated model, a Hayes’ conditional process analysis based on 5,000 bias-corrected and accelerated bootstrap samples was employed. Results show that CSR serves as an effective medium in transmitting the positive effects of CG on FP. However, this indirect effect enhances ROE through the social component, whereas it reduces the PB via the environmental component. Moreover, the extent and strength of this indirect effect are contingent on the type of country characteristics that modify the CG–CSR relationship. The indirect effect of CG on FP is more pronounced in countries with higher levels of uncertainty avoidance and long-term orientation and lower degrees of power distance and individualism. Additionally, the presence of a civil law (compared with the common law) legal system and weaker economic growth in a country reinforce these associations. Regarding the profit and value relevance of CSR, the study produced mixed findings, whereby the environmental component was negatively, and the social component positively related to both ROE and PB. To ensure the robustness of the results, two estimation techniques, namely, traditional (hierarchical multiple regression based on p-value) and robust (bootstrapping based on confidence intervals), were employed; results were consistent for both. To date, little is known about how firm-level CG interacts with the institutional environment in determining CSR, which may have a bearing on a firm’s performance. By exploring the demeanour of the CG–CSR relationship under diverse country characteristics and associating it with a firm’s profitability and market value, this study addresses a significant gap in the existing literature. Additionally, the research builds upon and advances the debate on the significance of contextual factors, which have largely been overlooked in the literature on the CG–CSR relationship. These institutional factors could be the major reason behind the indecisive findings on the CG–CSR relationship. This study provides deeper insights into the relevance of the institutional environment while integrating governance, CSR and FP at the corporate level. These findings are valuable for academicians, practitioners, regulators and other stakeholders (i.e., customers, shareholders, investors and community groups) who are interested in promoting corporate sustainability and enhancing FP through the CG–CSR nexus.
APA, Harvard, Vancouver, ISO, and other styles
45

Kochan, Thomas A. "Part Time Partner Redux: So We Solved the Problem, Didn't We?" MIT Workplace Center, 2002. http://hdl.handle.net/1721.1/7309.

Full text
APA, Harvard, Vancouver, ISO, and other styles
46

Ribeiro, Ivan César. "Contratos relacionais e a teoria da firma: um teste empírico com subcontratação de atividades jurídicas." Universidade de São Paulo, 2005. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-06102006-115733/.

Full text
Abstract:
Este trabalho analisa o papel dos contratos relacionais na decisão entre a subcontratação e a integração vertical e as condições que tornam estes contratos factíveis. As proposições de Baker, Gibbons e Murphy (2002 – a partir daqui apenas BGM) e de Dixit (2004) são testadas e os resultados confirmam as principais hipóteses. Empresas podem operar através do mercado ou com um alto grau de integração vertical. No segundo caso as empresas evitam o que se chama de problemas de hold up – isto é, quando defrontada com a ocasião de cumprir os termos acertados no início da operação, a outra parte pode exigir termos de negociação mais onerosos, mas não tão onerosos a ponto de a primeira parte preferir abandonar os investimentos específicos que fez e negociar com terceiros. Se todos os ativos pertencerem a uma única empresa, tais problemas não existiriam, e isto explicaria a segunda opção, a operação em um alto grau de integração vertical (Williamson, 1985). Esta explicação, entretanto, não esclarece por que algumas empresas operam em redes, arranjos onde as partes permanecem como entidades economicamente separadas, mas com relações de longo prazo. A Toyota e outras empresas japonesas de automóveis são o exemplo típico desta situação (Holmström, Ronerts, 1998). Os contratos relacionais ajudam a contornar as dificuldades das contratações formais, independentes de essas advirem de problemas de holdup ou de outra fonte. Um contrato relacional permite que as partes utilizem o conhecimento detalhado que possuem de sua situação específica e que se adaptem também às novas informações quando essas se tornam disponíveis (MacNeil, 1978). Existe uma ressalva, entretanto: os contratos não poderão ser garantidos por uma terceira parte e por isso devem ser auto-executáveis, isto é, o valor das relações futuras deve ser o suficiente para que nenhuma das partes renegue o contrato (BGM, 2002, Dixit, 2004). Mas o que faz alguns contratos falharem enquanto outros são bem sucedidos? BGM examinam o problema à luz da teoria de contatos relacionais e da teoria de direitos de propriedade. De acordo com esses autores, a integração vertical afeta a tentação das partes de renegar um dado contrato relacional. Então, em um dado ambiente econômico e institucional, um contrato relacional pode ser factível sob integração vertical e não sê-lo para transações através do mercado – e isso será particularmente verdade quando encontrarmos uma grande variação dos preços alternativos dos ativos transacionados nestes contratos. Esses ativos não estão restritos apenas aos físicos, e podem ser o direito à propriedade de um bem ou a discricionariedade que um trabalhador subcontratado tem sobre como alocar o seu tempo na execução do trabalho contratado (Hart, 1992). Dixit (2004) discute o papel da sinalização e dos contratos formais na manutenção desses contratos relacionais. Partindo dessas hipóteses e com base na literatura de incentivos, as proposições de BGM e de Dixit são testadas. A decisão das empresas entre contratar serviços legais através do mercado ou manter um departamento jurídico próprio podem ser explicadas principalmente pela variação dos preços dos ativos (nesse caso, o valor dos serviços legais, que pode ser expresso pela maior ou menor competição no mercado de trabalho – Bertrand, 2004), mas também pelo ambiente institucional, particularmente pelo tempo necessário para se obter uma decisão da justiça e a variação do resultado esperado. Os resultados dos testes empíricos apontam para a confirmação da hipótese principal e sugere algumas linhas de pesquisa.
This work analyzes the role of relational contracts in the decision between subcontracting or vertical integration and the conditions that make these contracts feasible. The propositions of Baker, Gibbons and Murphy (2002 – since now, just BGM) and Dixit (2004) are tested and the results are supportive to the main propositions. Firms can conduct their operations through the market or can operate in a high degree of vertical integration. In the second case firms avoid what we call “holdup” problems - that is, when it comes time to work out the terms of the deal left open at the outset, the other side might demand terms of trade that are onerous but not so onerous that the first part would willingly forfeit the value of those transaction-specific assets by taking its business elsewhere. If all this assets belongs to one firm, there is no problem at all, and that explain this second choice, the vertical integration (Williamson, 1985). This rationale, however, don’t explain why some companies operate through networks, arrangements where the parties stay economically separate entities but having long-term relationship. Toyota and others Japanese Automobile Companies are the typical example (Holmström, Roberts, 1998). Relational contracts help circumvent difficulties in formal contracting no matter if these difficulties come from holdup problems or from another source. A relational contract allows the parties to utilize their detailed knowledge of their specific situation and to adapt to new information as it becomes available (MacNeil, 1978). There is a caveat, however: they cannot be enforced by a third party and must be self-enforcing, that means, the value of the future relationship must be sufficiently large that neither party wishes to renege (BGM, 2002, Dixit, 2004). But what makes some contracts to breakdown until others goes well? BGM examine the problem in the light of relational contracts and property rights theory. According to them, integration affects the parties’ temptation to renege a given relational contract. Thus, in a given environment, a desirable relational contract might be feasible under integration but not under nonintegration – and this will be particularly true when we face a wide varying alternative prices of an asset. These assets are not restricted to physical ones, and can be even a legal title to a good or the discretion that a outsourced worker have about how to allocate his time doing the job (Hart, 1992). Dixit (2004) discuss the role of signalization and formal contracts in the maintenance of these relational contracts. Departing from these hypotheses and with ground on the incentive literature, the BGM’s and Dixit’s propositions were tested. The companies’ decision between to contract law services in the market or to employ an internal legal department can be explained mainly by the variation on assets value (in the case, the value of legal services, expressed by a greater competition degree – Bertrand, 2004), but also by the institutional environment, particularly the time to reach a decision and the variability of the expected result. The results of the empirical research confirm the main assumption and point some lines of research in the relational contracts field.
APA, Harvard, Vancouver, ISO, and other styles
47

Kubiš, Tomáš. "Podniketeľský plán." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113311.

Full text
Abstract:
This thesis deals with the business plan to form a boutique law firm focusing on tax disputes. The thesis answers the question, whether the business plan can be successful. The first part of this thesis is theoretical. The next section contains analyzes related to setting up the firm. The last part deals with the financial plan. The thesis shows, that this business plan is very attractive while avoiding all the risks.
APA, Harvard, Vancouver, ISO, and other styles
48

Furse, Mark. "The investigation of anti-competitive conduct in the U.K. : an analysis of costs and benefits arising out of the application of the Fair Trading Act 1973 and the Competition Act 1980 in relation to the control of monopolies, complex monopolies and single-firm anti-competitive conduct." Thesis, University of Newcastle Upon Tyne, 1999. http://hdl.handle.net/10443/455.

Full text
Abstract:
This PhD is an examination into some of the costs and benefits arising from the application of the Fair Trading Act 1973 and the Competition Act 1980 to single firm anti-competitive conduct and complex monopoly conduct in the United Kingdom. The theoretical arguments advanced for the application of competition policy generally, along with the costs identified as likely to flow from this policy, are examined in an attempt to devise a criteria by which the application of competition policy in specific casesm ay be assessedE. nforcement activity of the Office of Fair Trading (OFT) and Monopolies and Mergers Commission (MMC) is examined to consider the extent to which previous actions have resulted in outcomes that may be identified or measured. Three specific investigations conducted between 1993 and 1997 are examined in some detail in ChaptersS , 6 and 7. Thesea rc related in Chapter 8 to more general experienceso f thosei nvolved repeatedlyw ith the operation of the regimei n the United Kingdom. The experiencesa nd evidence drawn together in these four chapters have not, to the author's knowledge, previously been so considered or set out. It is shown that the mechanism by which the policy is put into effect is heavily criticised, and that there are aspects of the procedure that impose burdens beyond those necessary to achieve the given result. In this context the experience of the American regime is used as a comparative example. The work concludes with a synthesis of the problems identified, and offers some possible solutions to the difficulties raised by the regime at the time of writing. Some consideration is taken into account of the future shape of the regime following the entry into force of the Competition Act 1998, although much of the work presented here remains valid to the operation of the new regime.
APA, Harvard, Vancouver, ISO, and other styles
49

Bizzotto, Magalhaes Garcia Rafael. "International Market Assessment and Entry – United States’ Fast Casual Firm Entering the Brazilian Food Market." Ohio University / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1560964690816666.

Full text
APA, Harvard, Vancouver, ISO, and other styles
50

Larsson, Lovisa, and Evelina Simonsson. "Why voluntarily return to auditing? : A study on small firms in Sweden that voluntarily returned back to auditing after abandoning it after the law changed in 2010." Thesis, Högskolan i Gävle, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-30073.

Full text
Abstract:
In 2010 the new law change regarding voluntary auditing in Sweden was implemented. The law change implies small sized companies are exempted from mandatory auditing unless they fulfil certain criteria’s. Despite the fact auditing is voluntary for small sized companies some still choose to be audited. Therefore it is interesting to find out why some companies see benefits in voluntary auditing and of existing literature there is mainly focus on some characteristics for choosing auditing. It can be assumed companies that made the choice to abandon auditing evaluated costs higher than benefits but re-evaluated their decision and later returned back. Therefore it is of interest to have a closer look on these companies first abandoning auditing and later changed to voluntary auditing. To our knowledge, there is a research gap on the characteristics for choosing auditing among small sized companies in Sweden returning back to auditing when not obligated to. The aim of our study is therefore to examine the relationship between selected characteristics of the small firms in Sweden and the decision to voluntarily return to be audited again after abandoning it after the law changed. Based on existing literature, selected characteristics are firm size, ownership structure, leverage and profitability.  To achieve the purpose of this study a quantitative method with a deductive approach was applied. In order to answer our purpose, hypotheses were developed according to relevant theories and previous literature. Data regarding the companies first abandoning and then returning back to auditing were collected and downloaded from the database Retriever. Our hypotheses were tested using a logistic regression. The results indicate there is a positive relationship between firm size and the choice to return to voluntary auditing. The same was also discovered for ownership structure. Our findings cannot confirm any relationship between leverage and voluntary auditing or profitability and voluntary auditing even though our results indicate a positive relationship.
År 2010 verkställdes en lagförändring i Sverige gällande frivillig revision. Lagförändringen innebar att små företag blev undantagna från revisionsplikt förutsatt att de uppfyller vissa kriterier. Även fastän revision är frivilligt för små företag väljer fortfarande vissa av dem att bli reviderade. Därmed är det intressant att undersöka varför vissa företag ser fördelar i frivillig revision och i existerande litteratur ligger huvudfokus på företagsegenskaper relaterade till beslutet av revision. Det kan antas att företag som gjorde valet att överge revision bedömde att kostnaderna översteg fördelarna men senare omvärderade beslutet och återgick till revision. Därför är det av intresse att kolla närmare på dessa företag som först överger revision för att senare frivilligt återgå till revision. Enligt den kunskap vi innehar är det ett gap i forskningen när det gäller företagsegenskaper som ligger till grund för att små företag i Sverige återgår till revision även fast de inte är revisionspliktiga. Vår studie syftar därför till att granska sambandet mellan utvalda företagsegenskaper hos små företag i Sverige och beslutet att frivilligt återgå till att bli reviderade igen efter att ha övergett revision efter lagförändringen. Baserat på existerande litteratur är de utvalda egenskaperna företags storlek, ägarstruktur, skulder och vinst.  För att uppfylla syftet i den här studien har en kvantitativ metod med deduktiv ansats använts. Syftet har besvarats genom att hypoteser utvecklats utifrån relevanta teorier och tidigare litteratur. Information och data om företagen som först överger revision och sedan återvänder till revision hämtades från databasen Retriever. Hypoteserna testades sedan genom logistisk regression. Resultaten indikerar att det finns ett positivt samband mellan ett företags storlek och dess val att återgå till revision. Ett positivt samband påträffades också mellan ägarstruktur och frivillig revision. Enligt våra resultat finns det inget bekräftat samband mellan skulder och frivillig revision eller vinst och frivillig revision, även fast våra resultat visade ett positivt samband.
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography