Matching Items (2)
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Description
This dissertation examines the role that business counselors in a public entrepreneurial development program play in improving the Entrepreneurial Specific Human Capital (ESHC) of nascent and active entrepreneurs. Through multiple research methodologies, this study identifies the types of ESHC provided by business counselors then compares them to the types of

This dissertation examines the role that business counselors in a public entrepreneurial development program play in improving the Entrepreneurial Specific Human Capital (ESHC) of nascent and active entrepreneurs. Through multiple research methodologies, this study identifies the types of ESHC provided by business counselors then compares them to the types of ESHC commonly accepted as necessary for entrepreneurial success. The comparison reveals a number of insights for policy and research, most notably a minimum portfolio of skills necessary for entrepreneurial success. This study also examines the methods counselors use to help entrepreneurs acquire higher levels of ESHC. These methods allow counselors to assist entrepreneurs in recognizing and overcoming common barriers to business growth, and a model of entrepreneurial business growth barriers has been produced which depicts these barriers as conceptual-operational transition points for the entrepreneur. Additionally, this dissertation develops important information about the use of the business plan in entrepreneurial development, and uncovers a number of moderators in the relationship between the use of the business plan and entrepreneurial success. Finally, the study produces detailed information about ESHC which has potential for scale development, and highlights a number of insights for policy and research that have not been identified previously.
ContributorsDahlstrom, Timothy R (Author) / Chapman, Jeffrey I. (Thesis advisor) / Phillips, Rhonda (Committee member) / Knopf, Richard (Committee member) / Arizona State University (Publisher)
Created2013
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Description
This study investigates the relation between the line of service (audit, tax, advisory) of Big Four office managing partners (OMPs) and both non-audit service fees and audit quality. Given that audit quality has been shown to vary across offices and because changes in office-level leadership can impact the office culture,

This study investigates the relation between the line of service (audit, tax, advisory) of Big Four office managing partners (OMPs) and both non-audit service fees and audit quality. Given that audit quality has been shown to vary across offices and because changes in office-level leadership can impact the office culture, I examine the impact of the OMP’s line of service on non-audit service fees and audit quality. I find that when an accounting firm office changes leadership to an advisory OMP, non-audit service revenues increase while audit quality suffers. This finding is consistent with advisory partners encouraging an office culture that emphasizes selling non-audit services more than conducting quality audits. Overall, this study provides evidence consistent with regulators’ concerns that the recent trend toward greater advisory services at the largest accounting firms reduces their focus on providing high-quality audits, thereby leading to decreased audit quality.
ContributorsMowchan, Michael (Author) / Kaplan, Steven E (Thesis advisor) / Lamoreaux, Phillip T (Committee member) / Call, Andrew C. (Committee member) / Arizona State University (Publisher)
Created2016