Zobrazeno 1 - 10
of 44
pro vyhledávání: '"Christian Nitzl"'
Publikováno v:
Schmalenbach Journal of Business Research, Vol 76, Iss 2, Pp 245-266 (2024)
Abstract In the course of financial and value for money audits, public sector auditors are facing different types of errors: accounting and economic errors, respectively. This study examines the relations between error culture in public sector audit
Externí odkaz:
https://doaj.org/article/bdac8502363f4c139a71850bfd7c8186
Publikováno v:
SAGE Open Medicine, Vol 8 (2020)
Objective: The objective was to assess the validity and reliability of a translated Arabic language version of the pharmacy survey on patient safety culture released by the United States Agency for Healthcare Research and Quality in 2012 and to utili
Externí odkaz:
https://doaj.org/article/20f5c358bacd472bb97bf96bc4f08a1e
Autor:
Joseph F. Hair, Christian M. Ringle, Siegfried P. Gudergan, Andreas Fischer, Christian Nitzl, Con Menictas
Publikováno v:
Business Research, Vol 12, Iss 1, Pp 115-142 (2018)
Abstract Commonly used discrete choice model analyses (e.g., probit, logit and multinomial logit models) draw on the estimation of importance weights that apply to different attribute levels. But directly estimating the importance weights of the attr
Externí odkaz:
https://doaj.org/article/7e612dabbc24412abe015c5ab1aef741
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management. 35:244-263
PurposeDrawing on the literature on public service motivation, the authors investigate the relationship between public service motivation and defensive decision-making. Further, the authors explore risk propensity and risk perception as potential ant
Publikováno v:
Journal of Accounting & Organizational Change. 18:33-56
Purpose Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk management practices in public administrations. Furthermore, this paper
Publikováno v:
International Journal of Market Research. 62:288-299
Mediation and conditional process analyses have become popular approaches for examining the mechanisms by which effects operate and the factors that influence them. To estimate mediation models, researchers often augment their structural equation mod
Publikováno v:
Schmalenbach Business Review. 72:271-298
Despite its benefits, municipalities frequently struggle to take advantage of accrual accounting as a basis for managerial decisions. We assume that the reason for this is that municipalities technically implement accrual accounting but sometimes kee
Publikováno v:
Journal of Business Economics. 90:1127-1145
To explore the effect of business and legal studies on the resolution of trade-offs between efficiency considerations and fairness concerns, we distributed a survey with three decision cases to freshman and senior business and law students. Our resul
Publikováno v:
Journal of Business Research. 109:101-110
Confirmatory factor analysis (CFA) has historically been used to develop and improve reflectively measured constructs based on the domain sampling model. Compared to CFA, confirmatory composite analysis (CCA) is a recently proposed alternative approa
Publikováno v:
Acta Astronautica. 167:440-454
One of the biggest challenges of a mining endeavour lies in the judgement of its economic feasibility such as the estimation of costs and the prediction of the market value of the designated product. Whereas the complexity of the latter originates ma