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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.

The auditor reputation hypothesis states that auditors conduct high‐quality audits to build a positive reputation in the marketplace so that they can retain clients and earn fee premiums. We consolidate the dispersed literature on this hypothesis and introduce a framework that presents auditor reputation as a cycle. The overall conclusions support the predictions of our framework regarding reputation as an incentive for audit quality. However, challenges remain in isolating and quantifying the impact. We observe moderating factors on both the supply and demand sides. We also find that existing research has emphasized certain aspects of our framework while addressing others more sparsely. Relatively little is known about how audit firms earn their reputation or how they rebuild it after an audit failure. Mixed evidence in some areas, along with research gaps in the framework, provides opportunities for future research on auditor reputation. Our framework can guide these endeavors. [ABSTRACT FROM AUTHOR]

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]