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  • GBV  (2)
Type of Publication
Consortium
Language
  • 1
    UID:
    (DE-627)1792381581
    Format: 1 Online-Ressource (34 p)
    Content: This study of Irish company investor relations material on the Internet was carried out in two parts. Firstly, Irish listed companies were surveyed for Web sites and investor relations material on the sites found was analysed.Results showed that 66 (67%) Irish listed companies had a Web site. Of these, 53 (84%) contained investor relations material. The most common type was background information on the company. The least common was background information on the industry in which the company operates. Despite the many new forms of investor relations activities now possible using technology inherent to the Internet (e.g. the option to download financial information in spreadsheet format, to participate online in company meetings, press and analyst conferences or to take part in Internet chat sessions with the investor relations department) none were featured on Irish publicly listed company (plc) Web sites. In the second part of the study, a content analysis of investor relations material on ten third-party sites was performed. The coverage on these third-party sites of Irish listed companies was also analysed.Results showed that nine (90%) sites provided some form of investor relations material free of charge to users. Share prices were provided on 90% of third-party sites. Historic share prices were found on six (60%) sites. None of the sites offered background information on different industries. The most commonly featured financial information was a direct e-mail order service for annual reports. Only one site, Yahoo! Finance, availed of the new technology inherent to the Internet by providing ratios and other information in a format that could be downloaded onto a spreadsheet. No site covered all Irish plcs. The site with the highest coverage covered 93 Irish companies (94%) while the lowest covered 71 (72%) companies
    Note: In: IBAR – Irish Business and Administrative Research 21(2): 107-135, 2000 , Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2000 erstellt
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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  • 2
    Online Resource
    Online Resource
    [S.l.] : SSRN
    UID:
    (DE-627)1792568126
    Format: 1 Online-Ressource (50 p)
    Content: Over the last number of years whistleblowers have been gaining prominence. This paper investigates some of the factors that influence the propensity or willingness to blow the whistle among trainee auditors. Three categories of factors are examined: audit firm organisational structures, personal characteristics of whistleblowers and situational variables.A survey of 240 final year students of the Institute of Chartered Accountants in Ireland was undertaken. Trainee auditors (just about to sit their finals) were asked about their confidence in internal and external reporting structures in their firms. Using four scenarios, audit trainees were questioned on their willingness to challenge an audit partner's inappropriate response to concerns raised during the audit. Finally, audit trainees were asked about the influence of legal protection on their likelihood of whistleblowing.Results indicate that where firms have adequate formal structures for reporting wrongdoing, trainee auditors are more likely to report wrongdoing and have greater confidence that this will not adversely affect their careers. Training increases this confidence. Trainee auditors also express a willingness to challenge an audit partner's unsatisfactory response to wrongdoing. Significant differences were found in attitudes depending on whether the reports of wrongdoing were internal or external. The willingness to report wrongdoing externally reduces for older (aged over 25) trainees
    Note: In: British Accounting Review, Vol. 39, No. 1, pp. 61-87, March 2007 , Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2007 erstellt
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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