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A Quantitative Study on Global Banks P? nar Gungor Okan University, Istanbul, 34722 Turkey Abstract The primary goal of this study is to research the relationship between the reward management system applications and employee performance of bank employees on global banks in Istanbul.

It also focuses on the role of motivation as an intervening factor. According to the literature review on the previous studies it is proven that organizations use reward systems and strategies to motivate their employees and to increase their performance. This study will have lots of contributions to the business world. Organizations may improve or change their reward systems to survive in today’s environment with the help of this study. They may renew their reward systems and put more efficient and effective ones.

In this study, employee performance effectiveness is determined on reward systems. At the beginning of the study, there is a literature review and there are hypotheses concerning the effects of reward management system and motivation on employee performance. Secondly, theoretical framework is discussed through the effects of reward management system applications and motivation on employee performance. Finally hypotheses are tested using data from 116 bank employees in 12 global banks and research results or findings are analyzed.

Keywords: Reward Management System, Employee Performance, Motivation, Global Bank © 2011 Published by Elsevier Ltd. Selection and/or peer-review under responsibility of 7th International Strategic © 2011 Published by Elsevier Ltd. Selection and/or peer-review under responsibility 7th International Management Conference Strategic Management Conference ? Corresponding author. Tel. + 90-216-677-1630 fax. +90-216-677-1647 Email address: pinar. akinci@okan. edu. tr 1. Introduction Globalization is a concept that encompasses change and competition.

The findings of the study is consistent with the previous studies which, Herpen, Praag, Cools, (2005), have investigated empirically the effects of pay on performance. They mentioned that some theories predict that the practice of a compensation system affects the motivation of employees. The results of their study bring out a positive relationship between the perceived features of the reward system and extrinsic motivation. According to their findings similar with the results of this study, Intrinsic motivation is not affected by the design of monetary compensation, but by promotion opportunities.

The limitation of the study is the response rate of the bank employees who are expected to be 250 appropriate with the number of the items. For further studies, the ineffectiveness of the non-financial rewards on employee performance should be investigated to find the weakness of the non-financial part of the reward system.

ACC401 Auditing Principles and Procedures

The Assignment must be submitted on Blackboard (WORD format only) via allocated folder.
Assignments submitted through email will not be accepted.
Students are advised to make their work clear and well presented, marks may be reduced for poor presentation. This includes filling your information on the cover page.
Students must mention question number clearly in their answer.
Late submission will NOT be accepted.
Avoid plagiarism, the work should be in your own words, copying from students or other resources without proper referencing will result in ZERO marks. No exceptions.
All answers must be typed using Times New Roman (size 12, double-spaced) font. No pictures containing text will be accepted and will be considered plagiarism.
Submissions without this cover page will NOT be accepted.
Assignment Question(s): (Marks 10)
IMPORTANT NOTE: Answer in your own words, DO NOT COPY from slides, fellow students, or internet sources without proper citation.
Q1. Explain the relationship between audit, attest, and assurance services. (3 Marks).
Q2. Assume that you are the new audit senior on the Sameer Drug Corporation (SD) engagement. SD is a pharmaceutical company that has three successful drugs and several drugs in progress in its research and development pipeline. You are considering your audit plan and it is important to identify the inherent risks that SD has and how they relate to the planning process. (2 Marks).
Required:For each of the following factors, indicate whether it will tend to increase, decrease, or have no effect on inherent risk, and the reasoning for your answer.a. Dr. Ahmad is the major shareholder of SD and its CEO.b. Your firm has audited SD for the last four years.c. There has been a high turnover of key accounting personnel during the last two years.d. The internal audit function reports to the audit committee.
Q3. Discuss the purposes for planning the audit and identify the steps that are performed during this phase of the engagement. (3 Marks).
Q4. Name and describe three supervisory activities that should be performed by the engagement partner and other engagement team members performing supervisory activities. (2 Marks).

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