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Government Regulation (government + regulation)
Selected AbstractsCAN THE ISO 14000 SERIES ENVIRONMENTAL MANAGEMENT STANDARDS PROVIDE A VIABLE ALTERNATIVE TO GOVERNMENT REGULATION?AMERICAN BUSINESS LAW JOURNAL, Issue 2 2000PAULETTE L. STENZEL First page of article [source] The Making of a Market Economy in China: Transformation of Government Regulation of Market DevelopmentEUROPEAN LAW JOURNAL, Issue 6 2007Qianlan Wu It is the administrative bureaucratic system that has played a leading role in the making of a market economy in China. In recent years, the Chinese Government has strived to establish a market economy based on the rule of law and has undertaken legal measures to rationalise government regulation of market economy development. However, the administrative bureaucratic system headed by the central government remains a strong party leading the market economy construction in China. This article argues that the administrative bureaucratic system and market economy development have evolved into a social institution. To transform the regulation of market economy development towards the rule of law is a social institutional change and is a slow and incremental process, as it is imbedded in the various formal and informal constraints in Chinese society. [source] Introduction: State and Local Government Regulation and Economic DevelopmentJOURNAL OF REGIONAL SCIENCE, Issue 1 2006Keith R. Ihlanfeldt No abstract is available for this article. [source] Victoria's Unique Approach to Road Safety: A History of Government Regulation,AUSTRALIAN JOURNAL OF POLITICS AND HISTORY, Issue 2 2009Glenn Jessop The Australian state of Victoria has a record of proactive and determined legislative action addressing road safety. Its processes and deliberations concerning the introduction of road safety laws serve as a noteworthy case study of political rationality and public policy development. Victoria has taken a unique and pioneering approach to traffic regulation. Using the seatbelt and handheld phone laws as examples, this article examines the political dynamics involved in, and the forms of political reasoning underpinning, the road safety policy decisions taken by Victorian governments. I argue that the different approaches taken by governments are partly due to the interaction of the political imperatives of state institutions imposing regulations for the public good and the protection of individual liberties. [source] GOVERNMENT-MANDATED DISCRIMINATORY POLICIES: THEORY AND EVIDENCE,INTERNATIONAL ECONOMIC REVIEW, Issue 2 2006Hanming Fang We study an economy with private and public sectors in which workers invest in imperfectly observable skills that are important to the private sector but not to the public sector. Government regulation allows native majority workers to be employed in the public sector with positive probability while excluding the minority from it. We show that even when the public sector offers the highest wage rate, it is still possible that the discriminated group is, on average, economically more successful. The widening Chinese/Malay wage gap in Malaysia since the adoption of its New Economic Policy in 1970 supports our model. [source] Pesticide residues and vertical integration in Florida strawberries and tomatoesAGRIBUSINESS : AN INTERNATIONAL JOURNAL, Issue 2 2001Richard L. Kilmer Government regulations and consumer concern about pesticide residues in food may increase the costs of production and marketing for producers and processors associated with food safety risks. Vertical coordination is an economic response for mitigating the costs associated with uncertain pesticide residue levels. Data from a survey of Florida strawberry and tomato growers were used to test the hypothesis that vertical integration is associated with a lower mean and variance of pesticide residues. The results confirm a significant negative relationship between vertical integration and fungicide and insecticide residues in Florida strawberries and insecticides in Florida tomatoes. However, fungicides in tomatoes had the opposite effect. [Econ-Lit citations: L220, L660] © 2001 John Wiley & Sons, Inc. [source] A small business perspective on regulation in the UKECONOMIC AFFAIRS, Issue 2 2001Ian Fletcher Despite 15 years of initiatives the issue of regulation remains near the top of the business agenda. This article explores the history of the issue, the drivers of government regulation, the success and failure of previous initiatives, research on the impact of regulation, the current scene and areas where there is scope for improvement. The slant is on small businesses and the need to bring more of a small business focus to policy-making. [source] Trust and economic organisationECONOMIC AFFAIRS, Issue 1 2001Martin Ricketts Markets induce trust through repeat dealing and the development of reputation. Organisations economise on the use of trust through the appropriate assignment of ownership rights. Trust is not therefore simply a useful,outside'entity which economic analysis takes for granted. The production and,allocation'of trust are, at least partially, an outcome of the operation of the economic system. An important,unintended consequence'of government regulation which does not attract sufficient study and comment is the implicit undermining of trust-inducing market mechanisms and organisational structures. [source] The Internet, Economic Growth and GovernanceECONOMIC AFFAIRS, Issue 1 2000Gordon L. Brady The Internet developed largely as a ,spontaneous order' without central co-ordination. Further development will increase the mobility of capital and labour and make tax collection more difficult. Attempts at self-regulation and government regulation are now under way but meddling is likely to be ,wealth destructive and counter productive.' [source] Night watchman, extractive, or developmental states?ECONOMIC HISTORY REVIEW, Issue 2 2007Some evidence from late colonial south-east Asia The article examines aspects of government policy in different parts of colonial south-east Asia, and in nominally independent Siam (Thailand) in the first four decades of the twentieth century. The emphasis is on taxation and expenditure policies, and their implications for the development of infrastructure and also for the welfare of indigenous populations. Attention is also given to the impact of government regulation of both factor and product markets. On the basis of the empirical evidence, the article argues that the traditional view of the colonial state as a ,night watchman' was not applicable to most parts of south-east Asia after 1900. Governments were increasingly involved in implementing policies that today would be considered developmental, including building infrastructure and improving access to secular education and modern health care for the indigenous populations. But given the resources that they had, or had the potential to mobilize, more could have been achieved. [source] The Making of a Market Economy in China: Transformation of Government Regulation of Market DevelopmentEUROPEAN LAW JOURNAL, Issue 6 2007Qianlan Wu It is the administrative bureaucratic system that has played a leading role in the making of a market economy in China. In recent years, the Chinese Government has strived to establish a market economy based on the rule of law and has undertaken legal measures to rationalise government regulation of market economy development. However, the administrative bureaucratic system headed by the central government remains a strong party leading the market economy construction in China. This article argues that the administrative bureaucratic system and market economy development have evolved into a social institution. To transform the regulation of market economy development towards the rule of law is a social institutional change and is a slow and incremental process, as it is imbedded in the various formal and informal constraints in Chinese society. [source] Dividend preference of tradable-share and non-tradable-share holders in Mainland ChinaACCOUNTING & FINANCE, Issue 2 2009Louis T. W. Cheng Stock dividend; Cash dividend; Non-tradable share; Dividend signal Abstract Comprehensive data on corporate announcements of Chinese firms allows us to examine the preference for, and determinants of, cash and stock dividends. The results indicate that Chinese public investors prefer stock dividends over cash dividends, which are preferred by large state and legal person shareholders generally. Stock dividends, which do not require an explicit cash outflow from a firm, are found to be positively related to higher earnings, supporting the signalling hypothesis of dividend policy. In an imperfect market, these results have some implications for government regulation of financial markets. [source] Diffusion, Use and Impact of the Internet in Hong Kong: A Chain Process ModelJOURNAL OF COMPUTER-MEDIATED COMMUNICATION, Issue 2 2002Jonathan J. H. Zhu Hong Kong appears to be a dream venue for the Internet as a mass medium: There are a well-developed telecommunications infrastructure, a population with both financial resources and bilingual (Chinese and English) abilities, and a legal environment in which there is virtually no government regulation of content. However, recent experience with the slow adoption of other new media in Hong Kong, including cable TV and interactive TV, has sounded a cautionary note about the potential use and impact of the Internet in this technologically sophisticated city. Based on a telephone survey of 1,000 adult residents, this paper examines the adoption, use, and social impact of the Internet in Hong Kong using a chain process model that was initially developed by Dutton, Rogers, and Jun (1987) for research on home computing. The results show that Internet adoption is affected by a full range of factors, including one's personal characteristics, socioeconomic status, socio-cultural settings, and perceived compatibility of the Internet. On the other hand, Internet use is primarily affected by socioeconomic status and perceived compatibility. The study also found that both adoption and use of the Internet have observable impact on leisure activities and concerns for privacy and other Internet-related negative consequences. However, these effects are not overarching but rather confined to specific attitudes and behavior. [source] The Often-Forgotten Nonfuneral Consumer Grief for the GrievingJOURNAL OF CONSUMER AFFAIRS, Issue 3 2008ELIZABETH TAYLOR QUILLIAM Consumer protection advocates and resulting government regulation of the death care industry tend to focus on the most obvious problems, those caused by deceptive sales practices of funeral service providers. However, a spotlight on the funeral's large expenses overshadows the myriad of other consumption activities that heirs must undertake. Survivors must navigate confusing complex situations for which they are unprepared, at a time when grief increases their vulnerability. [source] Privacy and Commercial Use of Personal Data: Policy Developments in the United StatesJOURNAL OF CONTINGENCIES AND CRISIS MANAGEMENT, Issue 1 2003Priscilla Regan In the online and offline worlds, the value of personal information , especially information about commercial purchases and preferences , has long been recognised. Exchanges and uses of personal information have also long sparked concerns about privacy. Public opinion surveys consistently indicate that overwhelming majorities of the American public are concerned that they have lost all control over information about themselves and do not trust organisations to protect the privacy of their information. Somewhat smaller majorities favour federal legislation to protect privacy. Despite public support for stronger privacy protection, the prevailing policy stance for over thirty years has been one of reluctance to legislate and a preference for self-regulation by business to protect privacy. Although some privacy legislation has been adopted, policy debates about the commercial uses of personal information have been dominated largely by business concerns about intrusive government regulation, free speech and the flow of commercial information, costs, and effectiveness. Public concerns about privacy, reflected in public opinion surveys and voiced by a number of public interest groups, are often discredited because individuals seem to behave as though privacy is not important. Although people express concern about privacy, they routinely disclose personal information because of convenience, discounts and other incentives, or a lack of understanding of the consequences. This disconnect between public opinion and public behaviour has been interpreted to support a self-regulatory approach to privacy protections with emphasis on giving individuals notice and choice about information practices. In theory the self-regulatory approach also entails some enforcement mechanism to ensure that organisations are doing what they claim, and a redress mechanism by which individuals can seek compensation if they are wronged. This article analyses the course of policy formulation over the last twenty years with particular attention on how policymakers and stakeholders have used public opinion about the commercial use of personal information in formulating policy to protect privacy. The article considers policy activities in both Congress and the Federal Trade Commission that have resulted in an emphasis on "notice and consent." The article concludes that both individual behaviour and organisational behaviour are skewed in a privacy invasive direction. People are less likely to make choices to protect their privacy unless these choices are relatively easy, obvious, and low cost. If a privacy protection choice entails additional steps, most rational people will not take those steps. This appears logically to be true and to be supported by behaviour in the physical world. Organisations are unlikely to act unilaterally to make their practices less privacy invasive because such actions will impose costs on them that are not imposed on their competitors. Overall then, the privacy level available is less than what the norms of society and the stated preferences of people require. A consent scheme that is most protective of privacy imposes the largest burden on the individual, as well as costs to the individual, while a consent scheme that is least protective of privacy imposes the least burden on the individual, as well as fewer costs to the individual. Recent experience with privacy notices that resulted from the financial privacy provisions in Gramm-Leach-Bliley supports this conclusion. Finally, the article will consider whether the terrorist attacks of 11 September have changed public opinion about privacy and what the policy implications of any changes in public opinion are likely to be. [source] An Empirical Analysis of the Relationship Between Capital Acquisition and Bankruptcy LawsJOURNAL OF SMALL BUSINESS MANAGEMENT, Issue 1 2009Howard Van Auken Ineffective capital acquisition decisions at start-up may lead to business failure and bankruptcy; a result which is both costly and disruptive to the owners and other stakeholders of the firm. To cope with the risk of failure, owners embark on a variety of risk-reducing activities whereas the U.S. government attempts to moderate the downside effects of such failures through the rules surrounding bankruptcy. Previous studies imply that as owners become more aware of the protections offered through the government regulation of bankruptcy, they should become less concerned with the effects of failure and be willing to raise higher levels of initial capital. Raising higher levels of initial capital, in turn, leads owners to take actions intended to reduce firm risk and to minimize the threat to their personal financial security. Data from a sample of small firms confirm our hypothesis by showing that as the level of initial capital acquisition increases, owners embark on activities intended to reduce firm risk. However, capital acquisition is not associated with the owner's familiarity with bankruptcy regulations. As a result, governmental objectives in establishing these regulations may not be achieved. Our findings have implications for firms' owners, consultants, and policymakers, in terms of the relationship between an entrepreneur's knowledge of bankruptcy laws and the financing of their enterprises. [source] The Israeli Model for Managing The National List of Health Services in an Era of Limited ResourcesLAW & POLICY, Issue 2 2002Segev Shani In order to attain financial stability, equality, and quality of care, Israel placed its basic health insurance system under strict government regulation in the National Health Insurance Act (NHIA) of 1994. The act creates the National List of Health Services (NLHS), which outlines the minimal health services (including drugs and medical devices) that the four pre,exiting Sick Funds must supply to their members free of charge or for a relatively small defined co,payment This article analyzes the mechanisms that update the NLHS to ensure the quality of health services provided to all citizens with respect to the constant developments in health technologies both for medical procedures and diagnosis, and for drugs. The article's main conclusion is that Israel offers a unique model for explicit rationing. The process of updating the list of services leads to clear decision making at a national level, one which offers new technologies to all citizens by public funding each year within the limits of an allocated and defined budget. However, the Israeli model is far from perfect, especially as the act does not establish a defined mechanism for allocating an annual budget for updating the list. Therefore, the act cannot assure a health care system with the stability and certainty it requires. [source] American Regulatory Policy: Factors Affecting Trends Over the Past CenturyPOLICY STUDIES JOURNAL, Issue 3 2003Thomas Vocino This article examines American regulatory policy over the past century and the factors that have affected its development. Among the trends analyzed are the movement away from independent regulatory commissions, the larger role played by the institutional presidency vis-a-vis the Congress in the regulatory arena, and the growing resistance of states and localities to national government regulation and "unfunded mandates." [source] Regulation Inside Government: Public Interest Justifications and Regulatory FailuresPUBLIC ADMINISTRATION, Issue 2 2000Oliver James Regulation is normally thought of as government regulation of the private sector, particularly business. However, there is a developing literature on regulation inside government, exploring the ways in which government regulates itself through a range of bodies which set standards for public sector organizations, monitor them and seek to bring about compliance with those standards. Reading across economic theories of business regulation to regulation inside government, this article suggests that the current wave of reform inside the UK public sector implicitly reflects a public interest view of regulation. However, the analogous public interest justification for the regulation of business has been heavily criticized and regulatory failures have been suggested including regulation in the interest of regulated bodies, regulation in the interest of regulators and the high costs of operating regulatory systems. [source] Cost,benefit analysis: New foundations on shifting sandREGULATION & GOVERNANCE, Issue 1 20092006), A review of Matthew D. Adler, Benefit Analysis (Harvard University Press, Eric A. Posner's New Foundations of Cost Abstract New Foundations of Cost,Benefit Analysis, by Matthew Adler and Eric Posner, represents the most ambitious and credible effort to date to build a solid theoretical defense of the use of cost,benefit analysis (CBA) in evaluating government regulation. In this review, three cost,benefit "skeptics" offer their reactions to this ambitious and important book. We note its virtues , its humility, its scrupulousness, its open-mindedness. We also explore its vices. If preferences are to be "laundered," is it intellectually defensible to remove the bad but not consider adding the good? Does Adler's and Posner's welfarism really play the limited role they suppose, or does it risk "crowding out" other important deontological and distributional values? If CBA is merely a decision procedure that provides an imperfect proxy of welfare , the moral criterion we really care about , how do we know that the proxy it provides in practice will actually be accurate enough to be useful? Isn't this at bottom an empirical question that cannot be answered by this thoroughly theoretical book? If CBA is no more than an imperfect proxy for welfare, then alternative imperfect decision procedures may perform better in the real world. [source] THE CO-OPERATIVE REFORM PROCESS IN TANZANIA AND SRI LANKAANNALS OF PUBLIC AND COOPERATIVE ECONOMICS, Issue 3 2010Johnston Birchall ABSTRACT**:,This article reports on findings from a three year study of co-operatives in Sri Lanka and Tanzania. The article asks three questions: why do co-operative sectors need reforming; what is the co-operative reform process; and why has reform succeeded in some countries but not others? It provides a short history of co-operatives in three phases: the colonial period, the post-colonial nationalist period and the period of market liberalisation. It shows that the control exercised by colonial governments was deepened under nationalist governments, with co-operatives becoming parastatals. Liberalisation brought a sustained attempt by international agencies to reassert the distinctive nature of co-operatives as member-owned businesses. However, co-ops were ill-prepared to adjust to a competitive market and the lifting of government regulation; many failed, some were corrupted, while a few became truly member-controlled. The article draws on documentary analysis and key informant interviews to provide accounts of the reform process in Tanzania and Sri Lanka. It finds that the process is incomplete and often contested. [source] Environmental tobacco smoke in homes, motor vehicles and licensed premises: community attitudes and practicesAUSTRALIAN AND NEW ZEALAND JOURNAL OF PUBLIC HEALTH, Issue 6 2002Raoul A. Walsh Objective: To assess community knowledge, attitudes and practices in relation to environmental tobacco smoke (ETS) especially in homes, private motor vehicles and licensed premises, and to document levels of support for further government legislation. Methods: 656 persons aged 18 years and over, a sub-sample in a computer-assisted telephone survey of 2,087 randomly selected respondents across NSW, answered 12 ETS-specific questions The whole sample was asked demographic, smoking status and household membership questions. The overall response rate was 61.4% (consent rate 75.4%). Results: Overall, 32.8% (95% CI 27.8,37.8) of children aged 0,4 years in the households surveyed were reported to live with at least one smoker. Agreement about ETS hazards was lowest in relation to child ear problems (31.2%) and sudden infant death syndrome (50.6%). Complete bans on smoking were reported in 69.9% of homes and 77.1% of private motor vehicles The percentages favouring total bans in homes (p<0.001) and private motor vehicles (p<0.001) were significantly lower among smokers than non-smokers. Overall, 55.8% supported legislation to ban smoking in private vehicles carrying children. The majority support restrictions on smoking in non-eating areas of licensed clubs (88.7%) and hotels (84.8%). Overall, the data indicate a ban on smoking in licensed premises is likely to increase business. Conclusion: Smoking is banned in most NSW homes and private motor vehicles Acceptance of ETS risks is high but there are important knowledge gaps. Considerable support exists for further government regulation of ETS. Media campaigns are likely to reinforce a public environment already receptive of the need for more government ETS restrictions. [source] Online shoppers in Australia: dealing with problemsINTERNATIONAL JOURNAL OF CONSUMER STUDIES, Issue 1 2008Huong Ha Abstract Although the Internet is a convenient platform to conduct commercial transactions, consumers are disadvantaged in the online marketplace due to insufficient information about goods and services as well as business and transaction process, lack of access to redress and several other problems. The number of complaints regarding online transactions increased in Australia from 2001 to 2005, and the number of Internet-fraud related complaints reported to Consumer Sentinel (USA) also increased from 2003 to 2006. This, in turn, has undermined consumer trust and impeded the growth of e-retailing as well as added to the fear among e-consumers of falling prey to online fraud. In spite of this, the nature and effectiveness of e-consumer protection has not been adequately studied, notwithstanding extensive research into other aspects of e-retailing. This article examines (i) the level of awareness of the respondents in the survey in Australia of the current policy framework for addressing consumer protection about online shopping in terms of redress; and (ii) the behaviour of the two groups of respondents in this survey who have and have not encountered problems with online purchases. The findings suggest that most respondents are not aware of the following issues, namely (i) which organizations are involved in e-consumer protection; (ii) government regulations and guidelines; (iii) industry codes of conduct; (iv) self-regulatory approaches adopted by business; and (v) the activities of consumer associations to protect consumers in the online marketplace. The findings also show that most respondents would seek redress if they were unhappy with their online purchases and if they knew how to proceed, and that most of them would settle disputes directly with e-retailers. Also, online shoppers who had encountered problems were more likely to continue purchasing via the Internet than online shoppers who had not encountered any problems. This suggests that respondents find that the benefits offered by e-retailing outweigh the risks associated with it. [source] Purchasing's Role in Environmental Management: Cross-Functional Development of Grounded TheoryJOURNAL OF SUPPLY CHAIN MANAGEMENT, Issue 3 2001Craig R. Carter SUMMARY Are government regulations a driver or barrier to environmental activities? Does greater functional involvement within a firm help to ensure the success of environmental projects? Do environmental projects improve or harm financial performance? This research finds that none of these questions can be answered with a simple "yes" or "no." Instead, this article distinguishes between successful and unsuccessful environmental projects, through an examination of not only their consequences but also their drivers and barriers and the functional interplay that occurs during their implementation. The findings result from an inductive study leading to theory grounded in the data but related to extant findings, and are based on case studies that tap the perspectives of purchasing managers and the managers in multiple, additional functional areas with whom they interact when initiating environmental projects. [source] Collective Action through Voluntary Environmental Programs: A Club Theory PerspectivePOLICY STUDIES JOURNAL, Issue 4 2007Aseem Prakash Voluntary environmental programs are institutions that seek to induce firms to produce positive environmental externalities beyond what government regulations require. Drawing on club theory, this paper outlines a theoretical perspective to study the relationship between program design and program effectiveness. Effective programs have rule structures that mitigate two central collective action problems inherent in producing positive environmental externalities: attracting firms to participate in the program and ensuring that participating firms adhere to program obligations. Because program efficacy can be undermined by collective action problems associated with free riding and shirking, effective voluntary clubs should be designed to mitigate these challenges. [source] Green Clubs and Voluntary Governance: ISO 14001 and Firms' Regulatory ComplianceAMERICAN JOURNAL OF POLITICAL SCIENCE, Issue 2 2005Matthew Potoski Voluntary programs have become widespread tools for governments and nongovernmental actors looking to improve industry's environmental and regulatory performance. Voluntary programs can be conceptualized as club goods that provide nonrival but potentially excludable benefits to members. For firms, the value of joining a green club over taking the same actions unilaterally is to appropriate the club's positive brand reputation. Our analysis of about 3,700 U.S. facilities indicates that joining ISO 14001, an important nongovernmental voluntary program, improves facilities' compliance with government regulations. We conjecture that ISO 14001 is effective because its broad positive standing with external audiences provides a reputational benefit that helps induce facilities to take costly progressive environmental action they would not take unilaterally. [source] Ethical investment: whose ethics, which investment?BUSINESS ETHICS: A EUROPEAN REVIEW, Issue 3 2001Russell Sparkes Ethical or socially responsible investment (SRI) is one of the most rapidly growing areas of finance. New government regulations mean that all pension funds are obliged to take such considerations into account. However, this phenomenon has received little critical attention from business ethicists, and a clear conceptual framework is lacking. This paper, by a practitioner in the field, attempts to fill this analytical gap. It considers what difference, if any, lies between the terms ,ethical', ,green', or ,socially responsible'. It also tackles the difficult question of how any public form of investment can be called ,ethical' in an overtly pluralistic society. The paper provides an account of the historical development of ethical investment, and traces the evolution of the varying terms used to describe it. This is followed by a conceptual analysis of these terms, and a description of ethical decision-making in this context. The paper ends by considering the role of shareholder action within ethical investment, and assesses the utility of the stakeholder model as a theoretical justification. [source] "Maybe Tomorrow I'll Turn Capitalist": Cuentapropismo in a Workers' StateLAW & SOCIETY REVIEW, Issue 2 2007Emma F. Phillips In 1993, the Cuban government significantly expanded the scope of legal self-employment on the island. The change has not been uncontroversial, and cuentapropistas have frequently been held up, both in Cuba and in the United States, as the symbol of Cuba's transition to a free-market economy. In framing cuentapropistas as the vanguards of capitalism, observers have adopted a concept of "transition" which is both rigidly ideological and teleological. This article argues that by employing a sociolegal approach toward cuentapropismo,examining close-up not only the Cuban government's regulation of self-employment, but also how the operation of law is mediated through cuentapropistas' own self-perceptions,we can develop a richer and more complex understanding of transitional periods. Rather than conceptualizing "transition" as a straight line from communism to capitalism, a sociolegal analysis draws attention to the complex relationship between law, identity, and work in the renegotiation of citizenship, and the constitutive role that evolving conceptions of citizenship may have for the shape and character of a transitional period. [source] Factors Associated with the Use of and Compliance with the IIA Standards: A Study of Anglo-culture CAEsINTERNATIONAL JOURNAL OF AUDITING, Issue 1 2009Mohammad J. Abdolmohammadi Chief audit executives (CAEs) are required to use and comply with The International Standards for the Professional Practice of Internal Auditing (Standards). However, this study finds that 13.5 percent of CAEs in Anglo-culture countries do not use the Standards. Furthermore, of those who use the Standards a significant number fail to comply with specific standards. Multivariate tests of data from CAEs in this study show that ,Length of IIA membership' and ,Internal auditing certification' are positively associated with use. Other significant variables are ,Superseded by local/government regulations or standards,',Not perceived as value added by management/board' and ,Compliance not expected in the country' that are inversely related to use. The length of training is also positively associated with compliance, while other significant variables are internal audit certification, ,Standards are too costly,',Not perceived as value added by management/board' and ,Inadequate internal audit staff' that are negatively associated with compliance. The paper ends with a discussion of the implications of these results for practice and research. [source] | ||||||||||||||||