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The rising cost of education coupled with greater options for education, such as online and community colleges, has resulted in greater emphasis on teaching quality. However, students in Ph.D. business programs receive little formal training in teaching, as the vast majority of their time is focused on learning the craft of research. We expand on this issue of the need for teacher training for business doctoral students and offer three recommendations as specific areas for training: developing rapport with students, teaching in an online environment, and training specifically for international Ph.D. students. Further, we offer a suggestion for a possible cost- and time-effective way to deliver the training, using training offered by one university as a model.

This study investigates how tactics employed by a client during negotiations impact experienced auditors' propensity to waive material adjustments and whether the salience of a strict concurring partner review affects the decision to waive. Different psychological theories predict that auditors may either become more contentious or more concessionary when facing a contentious client. Our results suggest that auditors are more likely to waive material adjustments when clients use contending tactics, but not concessionary tactics. However, we also find that making a strict concurring partner review salient reduces this propensity. Further, we find that a theory not previously applied to this line of research, the level-of-aspiration theory, may predict how auditors react. These results offer additional insights into auditor-client negotiations and reveal that existing quality controls can influence these negotiations. [ABSTRACT FROM AUTHOR]

The rising cost of education coupled with greater options for education, such as online and community colleges, has resulted in greater emphasis on teaching quality. However, students in Ph.D. business programs receive little formal training in teaching, as the vast majority of their time is focused on learning the craft of research. We expand on this issue of the need for teacher training for business doctoral students and offer three recommendations as specific areas for training: developing rapport with students, teaching in an online environment, and training specifically for international Ph.D. students. Further, we offer a suggestion for a possible cost- and time-effective way to deliver the training, using training offered by one university as a model. [ABSTRACT FROM AUTHOR]