With the advancement of technology, knowledge management (KM) has become more and more important in research and practice. In the research of KM, researchers believe that organizations are abundant in knowledge, and the sharing of knowledge can utilize knowledge well. Therefore, how to share knowledge stored in organizations and individuals is the most important issue. Recently, firms take outside resources as potential sources of firm-addressable knowledge. By interacting with customers constantly, firms can get lots of valuable information and knowledge, such as market information, professional experiments and communication skills. Our research selects knowledge intensive service firms as the subject of research and tries to understand the processes of interorganizational knowledge sharing within the development of the information project. First, from literature review we found that knowledge sharing is affected by four factors: project¡¦s background, characteristics of organizations, characteristics of knowledge, and characteristics of tasks. Because the processes of knowledge sharing are dynamic and complex processes, and there is no a well-defined framework, this research is an explorative research, using qualitative research method to carry out this research. This research uses multi-case research method to collect data from individual interviews and official documents. To analyze the data, we choose grounded theory as an analysis method to induce an explanative framework from our data. This research analyzes data from two aspects: affecting factors and stages of the project, trying to understand the factors affecting cross-organization knowledge sharing method and the progress of knowledge sharing in different stages of the project. We also found that information department will change the processes of knowledge sharing and two variations are found. Finally, this research concludes that the information department plays the very important role as a mediator for knowledge sharing, and firms can adopt it when there is a knowledge gap between firms and their clients.

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This thesis presents three essays on audit quality tied up by a common thread: the implication of closeness in auditor-client relationship on audit quality and beyond. In Chapter II, I investigate the implications of close auditor-client relationships arising as time passes on clients’ operating decisions. I find long auditor tenure constrains clients’ discretion in accrual reporting, which in turn prompts firms to resort to real activity management if they are under pressure to achieve earnings targets. For a given length of auditor tenure, the presence of auditor industry expertise does not affect the association between tenure and clients’ engagement in real activity management. These findings highlight an unintended consequence of long auditor tenure and therefore contribute to the on-going debate concerning the merits and shortcomings of mandatory audit firm rotation. In Chapter III and IV, we examine the implications of close auditor-client relationships arising from economic bonding on audit quality reflected from clients’ accrual reporting and auditors’ going-concern decisions. In Chapter III, we find a significantly positive association between fee dependence and abnormal accruals prior to the passage of the Sarbanes-Oxley Act (hereafter SOX), but not in the post-SOX period, suggesting that SOX has enhanced non Big-4’s ability to withstand client pressure arising from fee dependence. These results suggest strong economic bonding between auditors and clients may impair audit quality among smaller auditors, and tightening auditors’ external litigation exposures enhances small auditors’ abilities to withstand client pressure. In Chapter IV, we find that even for firms that are most targeted by SOX, auditors do not allow economic bonding to affect their going-concern decisions in either the pre- or the post-SOX period. These findings thus suggest potential litigation risks faced by auditors in the event of failures to warn the public about their clients’ severe financial distress prior to bankruptcy are high enough to deter auditors from compromising their independence in formulating going-concern decisions. In conclusion, audit quality is affected by closeness in the auditor-client relationship and regulatory intervene may be needed depending on specific setting in terms of auditor type and auditing decisions. / Accounting

Masters Research - Master of Philosophy (Architecture) / The widening gap between architects and clients and the associated problems in the management of their relationship have long been recognised by practitioners and researchers alike. Researchers tend to develop prescriptive models to provide some overall systematic strategy to those seeking guidance. Such models assume that the architect-client relationship can be systematically structured which is a highly optimistic, if not unrealistic view of the situation. An emerging trend has been to develop descriptive models to describe behavioural characteristics of successful and unsuccessful relationships based on observations of ‘real world’ practice. Such descriptive models indicate the significance of understanding the complexities of the social environment in which the architect-client relationship is within. This research built upon the work of past descriptive models by exploring the architect-client relationship on house projects with a focus on the client’s voice. It is positioned within an interdisciplinary approach drawing from sociological and psychological perspectives to further our understanding of this built environment industry problem. Sixty-nine percent of architects in Australia spend some of their work time on house projects and therefore improvements in this area can have significant impact on a considerably large portion of the profession. Habitus theory borrowed from sociology highlighted that the nature of architecture as a specialised activity places architects within an architectural habitus, distinguishing architects from clients who are not trained in the architectural field. An underlying premise of this study was that a mismatch between the architect and client’s habituses occurs as they enter into a relationship on the house project. This phenomenon was termed habitus shock, referring to the client’s experience of disorientation as they are confronted with an unfamiliar architectural habitus on the project. Culture shock theory was examined for its contribution to explain the process to which the client adjusts to the unfamiliar environment during habitus shock. The habitus shock model proposed that the client may achieve learning during habitus shock and it is this client learning that leads to successful relationships. Using the qualitative approach underpinned by the constructivist perspective for data collection and analysis, eight in-depth interviews were conducted across five case studies of successful architect-client relationships. The narrative inquiry approach was used to establish the extent to which habitus shock occurred and to describe the stages involved in the client’s adjustment process during habitus shock. The findings indicate that habitus shock occurred on all five case studies, which resulted in client learning, enabling clients to function with competency in the unfamiliar environment. Client learning achieved during habitus shock was directly linked to the amount of difficulty experienced. This study has refined our understanding of the architect-client relationship on house projects by exploring more deeply client behaviour and the ways in which clients successfully deal with difficulties on house projects rather than simply identifying the uncertainties and conflicts that occur on projects. The findings demonstrate that client learning during habitus shock is a characteristic of successful relationships. One of the most significant outcomes of this study is that it demonstrated the potential to facilitate client learning during habitus shock to contribute to the development of successful architect-client relationships. It also indicates the potential for further development of the model and methodology by suggesting potential areas for future research.

Masters Research - Master of Philosophy (Architecture) / The widening gap between architects and clients and the associated problems in the management of their relationship have long been recognised by practitioners and researchers alike. Researchers tend to develop prescriptive models to provide some overall systematic strategy to those seeking guidance. Such models assume that the architect-client relationship can be systematically structured which is a highly optimistic, if not unrealistic view of the situation. An emerging trend has been to develop descriptive models to describe behavioural characteristics of successful and unsuccessful relationships based on observations of ‘real world’ practice. Such descriptive models indicate the significance of understanding the complexities of the social environment in which the architect-client relationship is within. This research built upon the work of past descriptive models by exploring the architect-client relationship on house projects with a focus on the client’s voice. It is positioned within an interdisciplinary approach drawing from sociological and psychological perspectives to further our understanding of this built environment industry problem. Sixty-nine percent of architects in Australia spend some of their work time on house projects and therefore improvements in this area can have significant impact on a considerably large portion of the profession. Habitus theory borrowed from sociology highlighted that the nature of architecture as a specialised activity places architects within an architectural habitus, distinguishing architects from clients who are not trained in the architectural field. An underlying premise of this study was that a mismatch between the architect and client’s habituses occurs as they enter into a relationship on the house project. This phenomenon was termed habitus shock, referring to the client’s experience of disorientation as they are confronted with an unfamiliar architectural habitus on the project. Culture shock theory was examined for its contribution to explain the process to which the client adjusts to the unfamiliar environment during habitus shock. The habitus shock model proposed that the client may achieve learning during habitus shock and it is this client learning that leads to successful relationships. Using the qualitative approach underpinned by the constructivist perspective for data collection and analysis, eight in-depth interviews were conducted across five case studies of successful architect-client relationships. The narrative inquiry approach was used to establish the extent to which habitus shock occurred and to describe the stages involved in the client’s adjustment process during habitus shock. The findings indicate that habitus shock occurred on all five case studies, which resulted in client learning, enabling clients to function with competency in the unfamiliar environment. Client learning achieved during habitus shock was directly linked to the amount of difficulty experienced. This study has refined our understanding of the architect-client relationship on house projects by exploring more deeply client behaviour and the ways in which clients successfully deal with difficulties on house projects rather than simply identifying the uncertainties and conflicts that occur on projects. The findings demonstrate that client learning during habitus shock is a characteristic of successful relationships. One of the most significant outcomes of this study is that it demonstrated the potential to facilitate client learning during habitus shock to contribute to the development of successful architect-client relationships. It also indicates the potential for further development of the model and methodology by suggesting potential areas for future research.

Social capital is embedded in relationships and crucial for facilitating value creation. This study adopts a micro-relational perspective on social capital and addresses the gap in the literature concerning its importance for explaining the management of professional-client relationships. The research provides an in-depth analysis of professional-client relationships, considering both the structure and the attributes, as well as how social capital is utilized by professionals to create and maintain networks with new and existing clients. This research proposes a framework for examining the relationship between human capital and social capital. Human capital is understood as manifested by the extent of knowledge acquisition within three domains: market knowledge, technical knowledge and client-specific knowledge. The outcomes of social capital in professional-client relationships are examined in relation to knowledge acquisition and relationship outcome variables. Professionals employed in knowledge-intensive firms rely on both their human capital and social capital to acquire and commercialize their knowledge to deliver value in their professional services to clients. However, research to-date has insufficiently investigated the relationship between human capital and social capital, and the application of social capital theory to the study of lawyers and law firms, as proposed in this PhD research, draws attention to the importance of these social processes within professional-client relationships. Social capital, in this study, is defined as consisting of two dimensions: structural and attributive. The structural dimension of social capital refers to the idea that networks of actors can influence the outcomes of social relationships, while the attributive dimension of social capital refers to the extent of trust in relationships. Structural perspectives on social capital have been predominant in the literature, but discussion on the attributes of such ties have been lacking. As such, with limited attempts to operationalize the construct of social capital in the literature (Koka and Prescott, 2002) and the differing aspects of social capital considered in empirical investigations (Wu, 2008), existing studies on social capital have been characterized by the lack of consensus on the dimensions that compose social capital as well as the measures of social capital (Bolino et al., 2002; Wu, 2008). The theoretical framework is examined through a triangulation of cross-methods and cross-samples approaches by conducting two studies (qualitative and quantitative as different methods) with different samples. Study 1 is a qualitative study, designed to evaluate the theoretical framework through a set of exploratory interviews with Australian client organizations to reveal their views on the contracting, evaluation and continuation of legal service delivery by external law firms. Many of the organizations included in this study are large and diverse businesses, with in-house departments ranging from those managing a small team to large in-house teams working in a large corporate company. Study 1 is an exploratory investigation of the themes that emerged from the interviews, and its findings provide some preliminary evidence for the various propositions. Study 2 is a quantitative study of survey research of Australian law firms and their client organizations conducted by administering web-based questionnaires to lawyers and their clients. The questionnaire items are designed to measure the constructs presented in the theoretical framework, with data collected using both social network techniques and a conventional Likert-type format of question items. The data are analyzed using a series of statistical regression procedures to test for mediation and the effects of the control variables, as well as by conducting Partial Least Squares (PLS)-based structural equation modeling to examine the relationships between the constructs in the full structural model. The findings from Study 2 indicate support for the hypotheses presented in the theoretical framework. First, the findings support the hypothesis that there is a link between human capital and social capital. Knowledge acquired from all clients, representing the aspect of a professional’s human capital in this context, is significant in influencing both dimensions of social capital. Second, the findings of the study denote that human capital, as represented by knowledge acquired from a professional’s most important client, plays a mediating role in the relationships between social capital and the various relationship outcomes of reputation, referrals, fee income, and relationship continuity. Third, the findings reveal that the construct of the structural dimension of social capital is made up of various components, including: centrality, frequency of communication, nature of communication, the non-redundancy of ties, and network diversity. Finally, the findings also indicate a high reliability score for conceptualizing the attributive dimension of social capital as constituting of three types of trust: rational trust, moral trust, and affective trust. In conclusion, the study provides a useful means of advancing our understanding of the link between social capital, human capital (knowledge acquisition), and relationship outcomes by empirically examining these constructs in the context of professional-client relationships, and by creating a new line of research inquiry into this significant area of strategic management research.

Research has yet to identify any characteristics of clients, therapists, or treatment dyads which consistently identify those clients most likely to drop out of treatment. A frame of reference which may prove useful in identifying such clients is the social psychological construct of selfmonitoring. This theory proposes that individuals involved in any social encounter differ from each other in their approach to constructing a relevant self-presentation. High self-monitors emphasize matching their behavior to situational cues while low self-monitors match their behavior to perceived internal values and traits. The present study demonstrates the effects that selfmonitoring styles of therapists and clients have on the effectiveness of a therapeutic intake interview and the client's decision whether or not to return for treatment. Additionally examined are the effects of therapist selfmonitoring style on theoretical orientations toward psychotherapy. The hypothesis that pairings of high self-monitors would be most effective is tested by Chi-square and found to be nonsignificant. Using the Chi-square test, low self-monitoring therapists are found to endorse a single approach to therapy and to strongly endorse the psychoanalytical orientation. Low self-monitors are found to be eclectic in approach. Satisfaction with the interview is examined using ANOVA. Results are nonsignificant with the exception that low self-monitoring therapists are more satisfied with the intake interview than are high selfmonitoring therapists. Finally, within-cell Pearson correlations are examined to measure agreement about satisfaction between therapist and client. Pairs of high self-monitors show the highest rate of agreement. Implications for further research in this area are discussed.

Architects are increasingly sought after for their abilities to be creative, knowledgeable, and strategic. Excessive concentration on "product" rather than "process" of architecture is challenging the architect's status as a professional. 20th century Information Technology has brought growing competition, shorter timeframes, and an increasingly knowledgeable client, which present challenges to the profession. Can IT be used effectively to manage all stakeholder relationships and how has it impacted the process of "service delivery"? An inability to effectively serve clients may result in potential loss of repeat business, paucity of new clients by referrals, and lack of projects, which directly impacts finances and an overall loss for the firm?s practice. The object of this thesis has been to study the effect of strategic IT deployment on client-architect relationship, in meeting client expectations and the identification of means by which architects can gain competitive advantage in today?s highly demanding market. IT and CRM are envisioned as enablers of a firm's sustainable competitive advantage.

Studies investigating aspects of social influence or power in counseling settings have examined the relationship between nonverbal cues and social influence or power. This study investigated perceptions of power, responsiveness, attractiveness, expertness, and trustworthiness by manipulating posture, facial expression and sex of therapist. After viewing photographs of stimulus therapists and listening to audio tapes, 96 male and 98 female undergraduates completed the Counselor Rating Form and a questionnaire measuring therapists' power and responsiveness. Results indicated that facial expression was more salient than posture. Smiling decreased ratings of power and increased ratings of attractiveness, responsiveness, and trustworthiness. Open posture was seen as more attractive and more powerful than closed posture. Surprisingly, females were viewed as more powerful than males. Other gender differences were found only in interaction with other variables.

Syfte: Studien syftar till att undersöka hur valet av revisorns initiala förhandlingsstrategi påverkas av det karismatiska ledarskapet utövat av klientens CFO. Studiens forskningsfrågor berör även vilka förhandlingsstrategier som är det mest sannolika att revisorn väljer att tillämpa när klientens CFO upplevs som karismatisk. Metod: Studien baseras på positivistiskt synsätt där jag genom en deduktiv ansats har prövat resultatet från en kvantitativ undersökning mot teorier inom området. Studien har en tvärsnittsdesign. Datainsamlingen gjordes genom en webbaserad enkätundersökning som skickades ut till revisorer verksamma i Sverige. Resultat & slutsats: Studien bekräftar att begreppet karismatisk ledare är relevant i sammanhanget då det visar att respondenterna upplever starka och svaga ledare i sin dagliga förhandlingsgärning i termer av karismatiska ledare. Vidare kunde studien identifiera ett samband mellan en av förhandlingsstrategierna och karismatiskt ledarskap. Uppsatsens bidrag: Studien bidrar till redovisningslitteraturen genom att gestalta förhandlingen mellan revisorer och klienter som ett socialt fenomen där möjligheten att inflyta över motparten är central. Vidare är studien ensam om att undersöka karismatiskt ledarskap som påverkansfaktor på revisorns val av förhandlingsstrategi. Förslag till fortsatt forskning: Studiens begränsningar utgörs av den låga svarsfrekvensen och svårigheten att iscensätta effekterna av ett karismatiskt ledarskap. Vidare studier bör anta en mer experimentell karaktär för att ytterligare kunna förklara den potentiella effekten som det karismatiska ledarskapet kan ha på revisorers val av förhandlingsstrategi samt en studie av hur klientens val av förhandlingsstrategi påverkar revisorns val av förhandlingsstrategi. / Aim: The study aims at investigating how the choice of the auditor's initial negotiation strategy is influenced by the charismatic leadership exercised by the client's CFO. The research questions also concern which negotiation strategies are most likely that the auditor chooses to apply when the client's CFO is perceived as charismatic. Method: The study is based on positivistic and deductive approach, through which I have tested the result of a quantitative survey with theories in the field. The study has a cross sectional design. The data collection was done through a web-based survey that was sent to auditors operating in Sweden. Result & Conclusions: The study confirms that the term charismatic leader is relevant in this context as it shows that respondents experience strong and weak leaders in their daily negotiation action in terms of charismatic leaders. Furthermore, the study could identify a link between one of the negotiation strategies and charismatic leadership. Suggestions for future research: The study contributes to the accounting literature by stating the relationship between auditors and their clients, and more specifically the negotiation between auditors and clients as a social phenomenon. Furthermore, the study is alone in applying the charismatic leadership as an impact factor on the auditor's choice of negotiation strategy. Contribution of the thesis: The limitations of the study consist of the low response rate and the difficulty in staging the effects of charismatic leadership. Further studies should adopt a more experimental character to further explain the potential impact that charismatic leadership may have on the auditors' choice of negotiation strategy as well as a study of how the client's choice of negotiation strategy influences the auditor's choice of negotiation strategy.