Maestría en Administración

URI permanente para esta colecciónhttps://hdl.handle.net/20.500.12640/4172

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2020 - 20222

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Idioma: search.filters.itemlanguage.InglésTema: search.filters.subject.Política y estrategia empresarial

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Mostrando 1 - 2 de 2
  • Miniatura
    ÍtemAcceso Abierto
    Strategy field study report
    (Universidad ESAN, 2022) Krefft Braedt, Dieter Sebastian
    Brightmark needs to decide how to grow their annual revenue to $5 million while maintaining a profit margin of 20% in the next 3-4 years. However, it must solve the mismatch between aspirational client size & current capabilities, the influence of Salesforce AE at the top of the sales funnel and the underutilized training vertical, among others. Based on the conducted analysis, it will be difficult to achieve this growth organically. Hence, Brightmark should position itself to be acquired by a potential suitor in the next 3 years. As the valuation in this industry is primarily based on Revenue Multiple, it is pertinent for Brightmark to work on increasing its top line in this period. Therefore, Brightmark should serve small and medium sized businesses in the BFSI industry, invest in Omnichannel Marketing activities and partner with B2B lead generation agency to reduce their dependence on Salesforce AEs. Additionally, they should use their training vertical to generate more revenue. Implementing these recommendations, it is estimated that Brightmark will earn more than $3 million revenue and negotiate for a higher revenue multiple.
  • Miniatura
    ÍtemRestringido
    Policies that cushion the dimension of pressures on independent auditor - Evidence from France
    (Universidad ESAN, 2020) Carhuapoma Chacón, Gieme German
    Nowadays, one of the main concerns of organization is to report their financial statements in a timely and reasonable manner free from material misstatements. Because of the scandals in financial frauds, such as Enron or Tyco, legal rules and policies were developed to mitigate further risk of fraud. Thus, the shareholder requires the management to present thefinancial statements audited by independent firms, because the firms have a high degree of independence and objectivity that provides opinion free from pressure (self-interest, familiarity, intimidation, etc.). However, there are factors that can affect the auditors’ independence either pressure exerted by the audited company or pressures exerted by the auditing firms themselves.The purpose of this research is to examine how the organizational policies, cushion the different dimensions of pressure on auditor’s independence. This study adopts an interpretative approach and expands on the literature making an empirical analysis on interviews of 10 participants. For this purpose, data was collected from French companies and audit firms located in Paris. Findings in this investigation reveal that the practices, policies and regulations followed by both auditors and audited organizations presents a positive and significant impact on auditor’ independence, which in turn cushions the pressures on auditors. Overall, the dimensions that cushions the pressures on auditors are consciousness of pressure, reputation and experience of audit firm, interaction between the auditors and corporate governance, relationship between auditor and management, and negotiation betweenauditors and auditees.