Implementation of the Sarbanes-Oxley Act and recovery in IT spending after the dot-com bust in 2002 have enhanced the Chief Information Officer's (CIO's) role and needed skills. The CIO significantly influences strategy implementation and firm performance through the management of IT resmyces. I posit that firms must appoint a CIO with an appropriate background (technical versus business) that is aligned with their strategic positioning (differentiation versus cost leadership) for IT resmyces to support the firm's strategy. I find that differentiators (cost leaders) are more likely to appoint a CIO with a technical (business) background. Notably, firms announcing aligned CIO appointments (technical CIOs for differentiators and business CIOs for cost leaders) have superior investor reactions. Second, I take the first step to understand the impact of CIO's education on determining their compensation. I find that CIO education characteristics are significant determinants of CIO compensation, addressing the ongoing debate regarding the desired CIO education. Furthermore, drawing on Agency theory, I separately examine salary and bonus due to their divergent roles in rewarding and incentivizing ability and effort. My findings suggest that CIO education characteristics strongly determine CIO salary whereas firm financial performance measures strongly determine CIO bonus, consistent with salary rewarding CIO ability and bonus incentivizing CIO effort. Third, I investigate the relationship between data breaches and Chief Information Officer (CIO) turnover. Executive turnover literature finds that CEOs and CFOs turnover when they fail to meet financial performance expectations. Unlike CEOs and CFOs, CIOs are directly responsible for IT performance and I argue that CIOs are more likely to turnover when they fail to meet their performance expectation as reflected by data breaches. Following previous work, I classify system breaches into system glitch, criminal attack, human error and other. I document that system glitches increase the likelihood of CIO turnover by two-fold. Furthermore, I find that the impact of system glitches on CIO turnover lasts for two years. / Business Administration/Accounting

No description available.

Thesis (D.B.A.)--Victoria University (Melbourne, Vic.), 2007. / Includes bibliographical references.

ABSTRACT The role of a Chief Information Officer (CIO) or a Chief Technology Officer (CTO) within higher education is essential, though not well defined or understood. At all levels of the institution a CIO/CTO impacts the information technology (IT) systems required for the security and the ability of the college or university to operate and to support student success. Institutions of higher education are dependent on the IT department for college-issued computers, for software services, for library functioning, and for driving innovation to keep the college competitive for enrollment and student success. Although the CIO role is essential to a higher education institution’s functioning, scholars report CIOs may not have access to the level of decision making that may be in the best interests of the college. Prior studies indicate a disconnect between the strategic (proactive) role and the tactical (reactive) role of IT personnel within higher education organizations and note that the disconnect hinders the ability of the organization to perform at a high level and serve its purpose. The purpose of this mixed method descriptive case study was to explore the positioning and roles of community college CIOs/CTOs within individual colleges’ strategic planning process and across the college system in a southern state. The study used a modified version of the Strategic Thinking Questionnaire (STQ) and interviews with all CIOs in the southern state’s community college system. The STQ results indicate the CIOs are positioned to achieve organizational effectiveness and what is best for their individual college through IT services and support. The interviews confirmed that CIOs were positioned well for strategic planning at the institutions to achieve what is best for the college through IT services and support.

No description available.

by Lan Yat Si, Wong Tai Chun, Mark. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (leaves 35-37). / ABSTRACT --- p.iii / TABLE OF CONTENTS --- p.iv / LIST OF TABLES --- p.vi / ACKNOWLEDGEMENTS --- p.vii / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Chapter 1.1 --- Research Problem --- p.1 / Chapter 1.2 --- Overview --- p.2 / Chapter 1.3 --- Different Perspectives Explanation --- p.2 / Chapter 1.4 --- Earnings Management Explanation --- p.3 / Chapter 1.4.1 --- Big-bath Hypothesis --- p.3 / Chapter 1.4.2 --- Blaming Hypothesis --- p.3 / Chapter 1.5 --- Difference between Big-bath and Blaming Hypotheses --- p.4 / Chapter 1.6 --- Motivation and Potential Contributions of Study --- p.4 / Chapter 1.7 --- Chapter Summary --- p.5 / Chapter II. --- THEORETICAL FRAMEWORK / Chapter 2.1 --- Earnings Management --- p.6 / Chapter 2.1.1 --- Definition --- p.6 / Chapter 2.1.2 --- Overview --- p.6 / Chapter 2.1.3 --- Motivations --- p.7 / Chapter 2.1.4 --- Patterns of Earnings Management --- p.8 / Chapter 2.2 --- Executive Succession --- p.9 / Chapter 2.3 --- Accounting Change --- p.10 / Chapter 2.3.1 --- Definition --- p.10 / Chapter 2.3.2 --- Accounting Policies --- p.10 / Chapter 2.3.3 --- Accounting Bases --- p.11 / Chapter 2.3.4 --- Accounting Estimates --- p.11 / Chapter 2.3.5 --- Disclosure Requirements --- p.11 / Chapter 2.3.6 --- Discretionary Changes --- p.12 / Chapter 2.4 --- Summary of Related Empirical Research --- p.12 / Chapter 2.4.1 --- Copeland and Moore (1972) --- p.13 / Chapter 2.4.2 --- Moore (1973) --- p.13 / Chapter 2.4.3 --- Strong and Meyer (1987) --- p.14 / Chapter 2.4.4 --- DeAngelo(1988) --- p.14 / Chapter 2.4.5 --- Elliot and Shaw (1988) --- p.15 / Chapter 2.4.6 --- Lilien et al (1988) --- p.15 / Chapter 2.4.7 --- Chen and Lee (1990) --- p.16 / Chapter 2.4.8 --- La Salle (1990) --- p.16 / Chapter 2.4.9 --- Walsh et al (1991) --- p.16 / Chapter 2.4.10 --- La Salle et al. (1993) --- p.17 / Chapter 2.5 --- Chapter Summary --- p.17 / Chapter III. --- RESEARCH HYPOTHESIS AND METHODOLOGY / Chapter 3.1 --- Development of Hypothesis --- p.18 / Chapter 3.2 --- Sample --- p.20 / Chapter 3.3 --- CEO Change and the Likelihood of Accounting Change --- p.21 / Chapter 3.4 --- CEO Change and the Directional Effect on Earnings --- p.22 / Chapter 3.5 --- Statistical Test and Employed --- p.22 / Chapter 3.6 --- Chapter Summary --- p.22 / Chapter IV. --- RESEARCH FINDINGS / Chapter 4.1 --- Officer Titles for CEOs --- p.23 / Chapter 4.2 --- Accounting Changes --- p.24 / Chapter 4.3 --- Income Effect on Accounting Changes --- p.24 / Chapter 4.4 --- CEO Change and Accounting Change --- p.25 / Chapter 4.5 --- CEO Change with Positive and Negative Accounting Changes --- p.27 / Chapter 4.6 --- Chapter Summary --- p.28 / Chapter V. --- SUMMARY AND CONCLUSION / Chapter 5.1 --- Summary of Key Findings --- p.29 / Chapter 5.2 --- Implications and Discussion --- p.30 / Chapter 5.3 --- Concluding Summary --- p.31 / APPENDIX --- p.32 / BIBIOGRAPHY --- p.35

Xiao, Rui. / "August 2010." / Thesis (M.Phil.)--Chinese University of Hong Kong, 2010. / Includes bibliographical references (leaves 28-30). / Abstracts in English and Chinese. / Abstract --- p.i / 摘要 --- p.ii / ACKNOWLEDGMENTS --- p.iii / Chapter 1. --- Introduction --- p.1 / Chapter 2. --- Literature Review --- p.2 / Chapter 3. --- Research Hypothesis --- p.5 / Chapter 3.1 --- Institutional Background --- p.5 / Chapter 3.2 --- Hypothesis Development --- p.6 / Chapter 3.2.1 --- Firm Performance and Outside Succession --- p.6 / Chapter 3.2.2 --- Board Composition and Outside Succession --- p.6 / Chapter 3.2.3 --- Predecessor Characteristics and Outside Succession --- p.7 / Chapter 3.2.4 --- Successor Characteristics and Outside Succession --- p.7 / Chapter 3 2 --- 5 Performance Consequences and the Source of Successor --- p.9 / Chapter 4. --- Methodology --- p.9 / Chapter 4.1 --- Measurement --- p.9 / Chapter 4.2 --- Bivariate Probit with Sample Selection --- p.11 / Chapter 4.3 --- Event Study --- p.13 / Chapter 5. --- Data --- p.15 / Chapter 5.1 --- Sample Selection and Data Sources --- p.15 / Chapter 5.2 --- Descriptive Statistics --- p.16 / Chapter 6. --- Empirical Results --- p.17 / Chapter 6.1 --- The Determinants of Outside Succession --- p.17 / Chapter 6.1.1 --- Univariate Tests of Outside Succession and Firm Performance --- p.17 / Chapter 6.1.2 --- Univariate Tests of Outside Succession and Board Composition --- p.18 / Chapter 6.1.3 --- Univariate Tests of Outside Succession and Predecessor Characteristics --- p.18 / Chapter 6.1.4 --- Regression Results --- p.18 / Chapter 6.2 --- Outside Succession and Successor Characteristics --- p.21 / Chapter 6.2.1 --- Univariate Tests --- p.21 / Chapter 6.2.2 --- Regression Results --- p.21 / Chapter 6.3 --- Market Reaction and CEO Succession --- p.22 / Chapter 6.4 --- Post-turnover Performance and Outside Succession --- p.23 / Chapter 6.5 --- Robustness Tests --- p.26 / Chapter 7. --- Conclusion --- p.26 / Reference --- p.28 / Table 1. The Percentage of CEO Outside Succession during the Sample Period …… --- p.31 / Figure 1. CEO Turnover and Outside Succession in Each Year --- p.32 / Figure 2. Outside Succession Rate in the Turnover Sample --- p.32 / Table 2. Literature Summary of Outside Succession --- p.33 / Table 3. Descriptive Statistics of Variables --- p.34 / Table 4. Outside Succession Rates at Different Performance Levels --- p.36 / Table 5. Relation between Outside Succession Rates and Board Composition --- p.37 / Table 6. Relation between Outside Succession Rates and CEO Predecessor Characteristics --- p.38 / Table 7. Outside Successions Regression Results --- p.39 / Table 8. CEO Successor Characteristics --- p.41 / Table 9. Regression Results of the CEO Successor Characteristics --- p.42 / Table 10. Cumulative Abnormal Returns around the Announcement of CEO

In essay two, I study top executive compensation and CEO turnover and their relationship to firm performance in business groups in China, using a sample of listed subsidiaries and their parent companies in China. The empirical results support the hypothesis that the pay-performance sensitivity of managerial compensation (CEO turnover) in a listed firm is positively (negatively) related to the accounting performance of its parent company. In addition, I find a stronger relationship between the compensation (turnover) in a listed subsidiary and the performance of its parent company when the controlling shareholder's ownership is high. Using related party transactions to proxy for the correlation between the two firms, I find that management compensation in a listed firm is related to the performance of its parent company if related party transactions exist between them. Using brand name as a proxy for reputation, I find that management compensation and CEO turnover in group firms are more likely to be sensitive to the performance measures in their parent companies if both use the same brand name. In conclusion, the association between the listed subsidiary and its parent company may affect the pay-for-performance sensitivity to a parent company. / Keywords: Communist Party of China (CPC), party secretary, performance; management compensation, business group, China / My dissertation includes two essays. In essay one, I investigate the party control in China's listed firms. Along with state shareholding and government administration, the third source of political control of Chinese listed firms is the Communist Party of China (CPC). Using a unique hand-collected dataset that includes the party secretaries' information for listed firms between 2000 and 2004, I examine the existence and power of the party secretaries in companies and their influence on performance. The party secretary is the leader of party committee and exercises the power of the CPC at firm-level. Power is assessed by whether the party secretary concurrently holds another key management position, such as chairman or CEO, thus allowing him or her to exert influence on the managerial decisions of the firm. I find that state-owned enterprises (SOEs) and firms with many employees are more likely to have a party secretary or a powerful party secretary than are other firms. Party secretaries are more likely to have political reliability but less professionalism than are CEOs or other senior managers. The existence of a party secretary is negatively associated with a firm's performance, but only in SOEs. Non-state firms with a party secretary are more likely to have senior managers with political connections, but less professionalism, but I find no such significant results for SOEs. The firms with a party secretary or a powerful party secretary have lower labor productivity than do other firms, especially in SOEs and in regions with high unemployment rates. Overall, the results of this study suggest that the CPC has great influence over listed firms in China and that this influence should not be neglected in Chinese studies. / Yu, Wei. / Adviser: P. H. Joseph Fan. / Source: Dissertation Abstracts International, Volume: 71-01, Section: A, page: 0239. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2009. / Includes bibliographical references (leaves 86-88). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in English and Chinese.

This thesis examines the implications of three early twentieth-century First Nations collaborations that were produced in the context of salvage ethnography and attributed mainly to their non-aboriginal collaborators: Henry Tate and Franz Boas’s Tsimshian Mythology (1916), E. Pauline Johnson and Chief Joe Capilano’s Legends of Vancouver (1912), and Chief William K’HHalserten Sepass and Eloise Street’s Sepass Poems (1911-15). By using a versioning framework to attain a “fluid” reading across variants, I can identify the intercultural mediations across versions and attempt to engage in a form of digital repatriation. Through digital archives like Kimberly Christen’s “Mukurtu” project, these cultural documents can be repatriated and accessed only by those who, following cultural protocols, should have access. Ultimately, an analysis of variants suggests that while salvage ethnography privileged the non-aboriginal collaborators, the changeability of these narratives across versions functions to perpetually unfix these texts from a static concept of aboriginal identity.

"The judiciary in Zimbabwe used to be viewed as a progressive bench recognised for its activism, particularly its purposive approach in interpreting the Bill of Rights to ensure protection of human rights. It was one of the best Commonwealth judiciaries, which was inspired by international standards in interpreting human rights and at the same time contributed to the origination of normative standards through its decisions. Although Zimbabwe is a dualist system, the judiciary accepted and drew inspiration from international human rights treaties. The Supreme Court (SC) under Chief Justice (CJ) Gubbay (the Gubbay bench) made several progressive pronouncements that favoured the promotion and protection of human rights. In tandem with its tradition of judicial independence, the judiciary interpreted draconian legislation in favour of human rights often striking down the offensive clauses in legislation. Indeed the perception towards the judiciary by the common person was that of a protector of human rights. One landmark human rights decision on the Land Reform Programme (LRP) stated that farm invasions were unlawful and an affront to section 16 of the Constitution. The SC ordered the executive to take necessary measures to ensure that invasions were sanctioned. It further requested the executive to furnish a plan of action for the LRP. The execuitve did not welcome this ruling and the SC judges wre hounded out of office in a clear culmination of judiciary-executive tension. A new bench came in under CJ Chidyausiku (the Chidyausiku bench). This bench made several rulings that took away individual property rights without justification. In a clear shift of jurisprudential ideology, the current bench has not engaged in activism resulting in less, if not no, protection of human rights. The disparity in the jurisprudence is evident in other cases. The current bench seems to have abrogated its mandate to protect human rights. This study is thus prompted to investigate why the different benches in Zimbabwe have produced totally variant jurisprudence, particularly in light of the fact that the judiciary is operating under the same laws and is appointed under the same procedures as before. ... Chapter 1 sets out the focus and content of the study. Chapter 2 gives a national framework for human rights protection in Zimbabwe. This looks at the structure of courts in Zimbabwe. Special emphasis is placed on the SC as the court that has the prime mandate of protecting human rights. Constitutional guarantees for the independence of the judiciary and the Bill of Rights, among others, is analysed. Chapter 3 deals with human rights jurisprudence of the SC benches. The chapter focuses on approach of the benches to human rights protection. It examines the approach to procedural and technicalities that often hinder human rights litigation and protection such as standing, delay, interpretation, compliance with court orders and use of international instruments. Chapter 4 focuses on the experiences from Uganda and analyses the approach of the Ugandan courts. Chapter 5 consists of best practices from the two jurisdictions, conclusion and recommendations for the Zimbabwean judiciary." -- Introduction. / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2005. / Prepared under the supervision of Professor Frederick Jjuuko at Human Rights and Peace Centre, Faculty of Law, Makerere University in Uganda / http://www.chr.up.ac.za/academic_pro/llm1/dissertations.html / Centre for Human Rights / LLM