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Client Relationships (client + relationships)
Selected AbstractsNon-audit fees, long-term auditor,client relationships and earnings managementACCOUNTING & FINANCE, Issue 2 2008Steven Cahan M42 Abstract We examine whether auditor independence is affected by the amount spent on non-audit services. Faster growth in non-audit fees and longer time periods over which non-audit services are purchased might reduce the auditor's independence from that client. Our results do not provide any support for a relationship between non-audit fee growth rates or the length of time of the non-audit fee relationship with the client and discretionary accruals, our measure of earnings management. We do find some evidence that the interaction of the non-audit fee time-period measures and client importance is positive and significantly related to discretionary accruals. [source] Knowledge-intensive firms: the influence of the client on HR systemsHUMAN RESOURCE MANAGEMENT JOURNAL, Issue 3 2003Juani Swart HR systems play a critical role in growing knowledge-intensive firms (KIFs) by facilitating the conversion of human capital into intellectual capital, which has market value. However, the choice of HR system is constrained by the relatively small number of clients they have in business-to-business relationships. This article seeks to understand how and why these client relationships affect the choice of HR practices in these firms. We address this issue by drawing on extensive empirical research currently under way in KIFs. Our research shows that HR practices can be influenced strongly by the client, both directly and indirectly. However, some KIFs will use their HR practices as a means of managing the relationships they have with their clients by shaping their boundaries with their clients and building organisational, professional and client identities. The varying client influence can be understood by examining the nature of the power relationship between the client and supplier, which is influenced by the uniqueness of the services provided. This has implications for our understanding of the factors affecting the exercise of a constrained choice of HR systems. [source] Nurse,client processes in mental health: recipients' perspectivesJOURNAL OF PSYCHIATRIC & MENTAL HEALTH NURSING, Issue 3 2006R. COATSWORTH-PUSPOKY rn mscn An ethnonursing method was selected to explore and describe nursing support relationships, from the perspectives of recipients, within the mental health subculture. Data sources consisted of three semi-structured client interviews (n = 14) and field notes. When nurses were described as nice and friendly, and validated the client as a person by listening, three overlapping phases of development emerged from the data. These included: a glimmer of help, exploring and problem solving, and saying goodbye. When clients had negative experiences with nurses, they felt a lack of trust towards nurses and felt that their feelings were left unexplored. As a result, the relationships deteriorated. Deterioration began immediately in the first phase called withholding, and continued through the phases of avoiding and ignoring, and struggling with and making sense of. These findings raise healthcare providers' awareness about developing and deteriorating nurse,client relationships, and support the value of the therapeutic relationship as an instrument to restore and promote clients' health. [source] Constructions of competence within dietetics: Trust, professionalism and communications with individual clientsNUTRITION & DIETETICS, Issue 2 2009Robyn CANT Abstract Aim:, Issues of trust are important factors that affect communication in professional,client relationships. This paper aims to explore trust in communication from the viewpoint of both clients (the truster) and dietitians. Methods:, The qualitative research techniques were based on grounded theory. Purposive samples of 46 dietitians and 34 of their adult outpatients were drawn from health services (hospitals, community services and private clinics) in one state of Australia. Clients from eight centres were aged from 21 to 80+ years. Audio-recorded in-depth interviews and focus groups were used to gather data. Transcribed narratives were open-coded and examined for deviant cases. Themes identified in dietitian and client data sets describing clients' trust were compared. Results:, The themes identified confirmed a typology of trust (from the perspective of the truster) present in the health care literature. Clients' trust was derived from institutional context or reputation. Interpersonal trust perceived in verbal and non-verbal communications with a dietitian were in evidence. Dietitians' value attributes of integrity and respect were identified as traits that help build trust and demonstrate dietitians' professionalism. The findings were built into a concept model of trust. Conclusions:, Behaviours shown that convey a sense of acceptance, understanding and individual management may lead to positive communication, and hence help build a client's trust in a professional. The link between trust, performance and dietetics clients' outcomes should be investigated further. [source] The Promise of Patronage: Adapting and Adopting Neoliberal DevelopmentANTIPODE, Issue 1 2010Kathleen O'Reilly Abstract:, Much of the literature on nongovernmental organizations (NGOs) and development suggests that a top-down process is underway which leads to the dispersal of neoliberal ideals. Drawing on 2 years of ethnographic research in Rajasthan, India, this paper examines how a poverty alleviation project "fits" into competitive,and,co-operative socio-economic relations already operating on the ground. It argues that in contradiction to neoliberal notions of empowerment espoused by project policies, both NGOs and their constituents have an interest in establishing and maintaining patronage networks that stabilize relationships of dependency. The paper concludes that neoliberal development projects serve to enable patron,client relationships between NGOs and villagers, and enroll the state in the continuing provision of benefits beyond those planned by the project. [source] Development and effects of client trust in criminal defense attorneys: preliminary examination of the congruence model of trust developmentBEHAVIORAL SCIENCES & THE LAW, Issue 2 2004Marcus T. Boccaccini Ph.D. The present study examines the relation between client participation in attorney,client relationships, the development of client trust in criminal defense attorneys, and client satisfaction with attorneys and case outcomes. The congruence model of trust development (CMTD) is proposed to explain the relation between desired participation by clients, allowed participation by attorneys, and the development of client trust in attorneys. The CMTD predicts that clients who trust their attorneys will subsequently be satisfied with their attorneys and case outcomes. A sample of 96 experienced criminal defendants currently in prison completed the Attorney,Client Trust Scale (ACTS: Boccaccini & Brodsky, 2002) and provided information about their experiences with their most recent criminal defense attorneys. Findings were generally consistent with the CMTD in suggesting that (i) allowed participation is associated with trust in attorneys, and (ii) trust is associated with satisfaction with attorneys and case outcomes. Copyright © 2004 John Wiley & Sons, Ltd. [source] | |||||||||||||