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Full-Text Articles in Leadership Studies

The Association Between Corporate Governance And Audit Fees, Cindy K. Harris Oct 2007

The Association Between Corporate Governance And Audit Fees, Cindy K. Harris

Business and Economics Faculty Publications

The Sarbanes-Oxley Act of 2002 (“SOX”) established not only corporate governance reform but also legislated significant changes to the practice of auditing publicly held corporations. Rules implemented by the Securities and Exchange Commission (“SEC”) further reinforced stronger corporate governance standards. The effect of these reforms on the cost of public audits is indisputable: the initial rise in audit fees was dramatic as corporations complied with the new provisions. This paper examines the relationship between corporate governance characteristics and audit fees for a random sample of 100 publicly traded corporations drawn from the 2005 Fortune 500 list. The data is obtained ...


Timeless Values In Turbulent Times (Bentonville, Ar), C. William Pollard Sep 2007

Timeless Values In Turbulent Times (Bentonville, Ar), C. William Pollard

C. William Pollard Papers

Delivered at Wal-Mart headquarters in Bentonville, AR, this speech focuses on the importance of cultivating values and developing character in corporate institutions. Pollard pays special attention to the role of leaders in the formation of businesses as moral communities.


Leadership In Turbulent Times (Indianapolis), C. William Pollard Jan 2007

Leadership In Turbulent Times (Indianapolis), C. William Pollard

C. William Pollard Papers

Whereas many Christians consider business a "necessary evil," in this address at the Christian Bookseller's Association Advance 2007 meeting (Indianapolis, IN) Pollard argues that profit can be virtuous, especially if corporate managers set the tone by considering themselves the servants of those they lead.