American Journal of Business: Volume 24 Issue 1

Developing an Effective Mentor‐Business School Relationship in the AACSB Initial Accreditation Process

Michael Bryant, Robert F. Scherer

A key factor in achieving initial AACSB accreditation is establishing an effective relationship between the mentor and the business school. If individual issues are not addressed…

Charting Supply Chain Management Integration and Initiatives: A Framework to Guide Implementation

W. Rocky Newman, Mark D. Hanna, Thomas Gattiker, Xiaowen Huang

This paper proposes a framework that describes the boundary spanning supply chain management (SCM) initiatives taken by leading companies. Supported by existing literature and…

Bear Market Behavior of Institutional Investors in Sweden

David Burnie, Adri De Ridder

Using a unique dataset of ownership structure for all stocks listed on the Stockholm Stock Exchange in Sweden, we examine different degrees of institutional holdings in Swedish…

Determinants of Audit/Tax Separation Decisions

Brad Cripe, Brian McAllister

This study examines companies that separated or integrated the tax and audit functions subsequent to the passage of the Sarbanes‐Oxley Act (SARBOX). While the provision of tax…

The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting

Lisa A. Owens‐Jackson, Diana Robinson, Sandra Waller Shelton

In an effort to restore investor confidence in the wake of recent financial reporting scandals, the Sarbanes‐Oxley Act of 2002 mandates that audit committees be fully independent…

Intra‐Industry Effects of Stock Splits: Focus on Insurance Companies

Anna D. Martin, Takeshi Nishikawa, Rong Qi

This paper examines the intra‐industry effects of 120 stock split announcements within the insurance industry between 1985 and 2006. Our results of the valuation effects are…