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Employees’ Reactions To Their Supervisors’ (Lack Of) Discretionary Adjustments In Performance Evaluations, Joanna Andrejkow 2023 Wilfrid Laurier University

Employees’ Reactions To Their Supervisors’ (Lack Of) Discretionary Adjustments In Performance Evaluations, Joanna Andrejkow

Theses and Dissertations (Comprehensive)

The purpose of my dissertation is to investigate how employees react to their supervisors’ decisions not to use ex-post discretionary adjustments to mitigate the effects that negative unexpected events have on their bonuses. To address this objective, I pose the following research question: Will the level of interdependence inherent within the compensation of multiple employees (i.e., compensation interdependence) and the likelihood the event will reoccur (i.e., future event likelihood) affect employees’ reactions (future effort and workplace deviance) when they don’t receive ex-post discretionary adjustments to mitigate the effects of negative events?

I address my research question using ...


Collation Model For Ms. Codex 1871: Rechnung Vom Schiffmeister Ampt., Dot Porter 2022 University of Pennsylvania

Collation Model For Ms. Codex 1871: Rechnung Vom Schiffmeister Ampt., Dot Porter

Collation Models

Accounts of Sebastian Schindler, shipmaster, listing expenses incurred for 1585-1586 (f. 4r-10r). Bound in a 12th-century noted breviary fragment with staffless, unheightened or nondiastematic neumes (Old German notation) with the opening texts from Vespers for Holy Saturday, including the antiphon Vespere autem Sabbati que lucescit, Psalm incipits, and lessons from Mark 16:1-3 and Gregory the Great's Homily XXI for Easter Day.


Collation Model For Ms. Codex 1089: [Financial Records]., Dot Porter 2022 University of Pennsylvania

Collation Model For Ms. Codex 1089: [Financial Records]., Dot Porter

Collation Models

Records of debts owed in connection with transactions between parties. The entries are written in a narrative form, with headings that usually indicate the names of one or two parties, usually individuals; in at least a few instances a hospital or a hospital administrator (Spitalmeister) is named (f. 80r, 165v). Sometimes place of residence seems to be given, such as Pfeddersheim (f. 160v and 194r, and partial leaf mounted on f. 15r) and Heidelberg (f. 43r). Modern leaves inserted during binding bear notes concerning the dates of entries enclosed in the corresponding gathering (see the unnumbered leaves preceding f. 107 ...


The Leadership Role In Strategy, Wilfredo Moran 2022 CUNY Queensborough Community College

The Leadership Role In Strategy, Wilfredo Moran

Publications and Research

This paper offers the crucial role that leaders play in the strategy of an organization. The paper will discuss how to develop a strategic vision and a mission statement that tells the direction the company is taking and why. In addition, the paper will show how to set goals and objectives, craft strategies, evaluate the strategy, and how to evaluate performance. This paper will show that the role of leadership is the most important factor in crafting a winning strategy for the organization.


Coeur Mining Inc. A Financial Statement Analyis, Justin Czech 2022 Minnesota State University Moorhead

Coeur Mining Inc. A Financial Statement Analyis, Justin Czech

Dissertations, Theses, and Projects

This Financial Statement Analysis of Coeur Mining Inc. looks at the firms, past, present, and future projects, trends, and financial statements in order to come to a conclusion about the firm as a whole, and the stock of the firm. In this analysis, I will discuss the firm as compared to a competitor firm; Compass Minerals Inc. Through this comparison, I will decide the strength and legitimacy of the financial statements of Coeur Mining Inc.


Membership Directory, 1994-1995, American Society of Women Accountants 2022 University of Mississippi

Membership Directory, 1994-1995, American Society Of Women Accountants

Guides, Handbooks and Manuals

No abstract provided.


Is The 340b Hospitals Battle At The Supreme Court Over?, Casey W.. Baker, Susan W. Lanham, Alberto Coustasse 2022 Marshall University

Is The 340b Hospitals Battle At The Supreme Court Over?, Casey W.. Baker, Susan W. Lanham, Alberto Coustasse

Accounting Faculty Research

Under the Federal 340B Program, hospitals and eligible health care clinics that serve low income or rural populations can qualify for federally negotiated manufacturer discounts on purchases of prescription drugs. Approximately 50,000 entities participate in the 340B program, where pharmaceutical manufacturers are instructed to supply outpatient medications to participating providers at discounted rates of 20% to 50%. Participating hospitals depend on profits from the differential between their reimbursement for these drugs and the discounted rates they disburse to finance affordable patient care in underserved communities. On June 15, 2022, the US Supreme Court ruled that major cuts to 340B ...


Governance, Risk And Compliance (Grc) In Digital Transformation: Investor Views, Clarence GOH, Yuanto KUSNADI, Gary PAN, Poh Sun SEOW 2022 Singapore Management University

Governance, Risk And Compliance (Grc) In Digital Transformation: Investor Views, Clarence Goh, Yuanto Kusnadi, Gary Pan, Poh Sun Seow

Research Collection School Of Accountancy

Companies are embracing digital transformation to enhance their competitiveness. Existing studies show that it is important for companies to manage the governance, risk, and compliance (GRC) aspects of their digital transformation initiatives. While companies are increasingly understanding the importance of the role of GRC in digital transformation, it is unclear from the investors’ views. Thus, this study examines whether investors are placing importance on the role of GRC in digital transformation for their investment decisions. The results show that investors care about the GRC aspects of digital transformation initiatives undertaken by companies. The findings of this study are consistent with ...


The Tax Implications Of H.R. 5376: Inflation Reduction Act Of 2022, Michelle Freeman 2022 East Tennessee State University

The Tax Implications Of H.R. 5376: Inflation Reduction Act Of 2022, Michelle Freeman

ETSU Faculty Works

The Inflation Reduction Act of 2022 was signed into law by President Biden on Aug. 16. Interestingly, this Act began its journey into becoming law under a completely different name and year. The Act was originally introduced to the House of Representatives in Septembers 2021 as the Build Back Better bill.


2021 Ijbe V2 Front Matter, Tamra Connor 2022 Illinois State University

2021 Ijbe V2 Front Matter, Tamra Connor

International Journal for Business Education

  1. Editorial Board
  2. Letter from International President
  3. SIEC-ISBE International


What Has Changed For Top Mba Schools Within A Decade In Terms Of Mindfulness?, Dr. Damla Aktan, Asst. Prof. Nilgün Gürkaynak 2022 Independent Researcher

What Has Changed For Top Mba Schools Within A Decade In Terms Of Mindfulness?, Dr. Damla Aktan, Asst. Prof. Nilgün Gürkaynak

International Journal for Business Education

The concepts of “mindful consumption” and “sustainability” became indispensable parts of both academia and business life. Based upon an initial research conducted in 2012, this research aims to understand and compare the change within a decade in MBA curricula in terms of mindfulness content inclusion as well as sustainability and ecological orientation. The results compare the evolution of the integration of concepts to curricula since 2012 through the official websites of the top 100 MBA schools of the Financial Times Global Ranking in both 2012 and 2022. The study aims to summarize how the concepts of sustainability, mindful consumption and ...


A Covid-Related Fraud At Applied Biosciences Corp: What Are The Lessons?, Scott Jackson, Paul Ordyna, Srinivasan Ragothaman 2022 University of South Dakota

A Covid-Related Fraud At Applied Biosciences Corp: What Are The Lessons?, Scott Jackson, Paul Ordyna, Srinivasan Ragothaman

Mountain Plains Business Conference

No abstract provided.


Incivility In The Accounting Classroom: Have Educator Views Changed In The Last Decade?, Pat Seaton, Bruce Elder, Matt Bjornsen, Sarah Borchers 2022 University of Northern Colorado

Incivility In The Accounting Classroom: Have Educator Views Changed In The Last Decade?, Pat Seaton, Bruce Elder, Matt Bjornsen, Sarah Borchers

Mountain Plains Business Conference

This paper is a revisit of a 2010 paper titled “Incivility in the Accounting Classroom” where faculty were surveyed on their perceptions of incivility centered around student actions in the classroom. The information provided will be used to discern the importance and incidence of incivility in accounting education. Results will be compared to those of the 2010 survey to obtain comparative data and discern trends and emerging concerns. The survey was tweaked to modernize it and bring in questions relating to both online learning and teaching during the COVID-19 pandemic. Participants were selected from the American Accounting Association directory of ...


Managerial Ability And Financial Statement Comparability, Matt Bjornsen, Matthew Stallings 2022 University of Nebraska at Kearney

Managerial Ability And Financial Statement Comparability, Matt Bjornsen, Matthew Stallings

Mountain Plains Business Conference

This study examines the relationship between managerial ability and financial statement comparability. We find that accounting comparability is associated with managerial ability. Specifically, firm-pairs by industry-year with similar managerial ability are associated with more comparable financial statements. We also find that firm-pairs with similarly low-level ability managers are associated with more comparable earnings than firm-pairs with similarly high-level ability managers. Overall, the results suggest that managers can impact the comparability of earnings and that less able managers are associated with more comparable financial statements.


Developing And Assessing Wellbeing In The Accounting Curriculum, Steven C. Hall, Sarah Borchers, Matt Bjornsen 2022 University of Nebraska at Kearney

Developing And Assessing Wellbeing In The Accounting Curriculum, Steven C. Hall, Sarah Borchers, Matt Bjornsen

Mountain Plains Business Conference

No abstract provided.


Auditor's Approach To Statistical Sampling, Volume 3. (Supplementary Section) Stratified Random Sampling, American Institute of Certified Public Accountants. Professional Development Division. Individual Study Program 2022 University of Mississippi

Auditor's Approach To Statistical Sampling, Volume 3. (Supplementary Section) Stratified Random Sampling, American Institute Of Certified Public Accountants. Professional Development Division. Individual Study Program

Guides, Handbooks and Manuals

No abstract provided.


Why Do Employees Commit Fraud? Theory, Measurement, And Validation, Bin Lin, Junqin Huang, Youliang Liao, Shanmin Liu, Haiyan Zhou 2022 The University of Texas Rio Grande Valley

Why Do Employees Commit Fraud? Theory, Measurement, And Validation, Bin Lin, Junqin Huang, Youliang Liao, Shanmin Liu, Haiyan Zhou

Accountancy Faculty Publications and Presentations

Previous research on corporate governance has extensively explored the motives of corporate fraud. However, this research has paid little attention to employees, the real executors of fraud, resulting in the psychological and behavioral decision-making process of employees who commit fraud in enterprises becoming a "black box" that has not yet been opened. Based on the theory of planned behavior, our study integrates the existing research findings on driving factors of employee fraud and anti-fraud practical experience, extracts the key factors of employee fraud motive, and develops a multidimensional scale of employee fraud motive. The exploratory factor analysis (EFA) generates three ...


Accountants’ Letterhead Samples, American Institute of Certified Public Accountants. Professional Ethics Division 2022 University of Mississippi

Accountants’ Letterhead Samples, American Institute Of Certified Public Accountants. Professional Ethics Division

Guides, Handbooks and Manuals

No abstract provided.


An Examination Of The Effect Of The Coronavirus Pandemic On Firm Value In Egypt: A Panel Pmg/Ardl Approach, Wafaa Salah, Lela Pumphrey 2022 British University in Egypt

An Examination Of The Effect Of The Coronavirus Pandemic On Firm Value In Egypt: A Panel Pmg/Ardl Approach, Wafaa Salah, Lela Pumphrey

Business Administration

This study investigates the short-and long-term consequences of coronavirus-induced declines in firm activity on firm value. This association was explored explicitly at both the market and industry levels. The panel data covers the period from March 19,2020,to June 25,2020,for 136 publicly traded non-financial companies. The panel pooling mean group/Autoregressive Distributed Lag estimate method is utilized to investigate the Coronavirus's short-and long-term effects on firm value. The primary findings indicate that the pandemic negatively impactedthe daily stock returns of all industries besides healthcare. This outcome could be ascribed to a 24,3 percent increasein Egyptian ...


Internal Controls In Small City Government, M. Wade Cothran 2022 Liberty University

Internal Controls In Small City Government, M. Wade Cothran

Doctoral Dissertations and Projects

The flexible design multiple case study was performed to broaden the understanding of the possible rationale for city government officials' failing to implement effective internal controls related to the global business problem of occupational fraud. The leadership of an organization should assume a stewardship attitude to reduce fraud risk by designing, implementing, monitoring internal controls, and testing their effectiveness. Asset misappropriation from occupational fraud results in the loss of assets and potential business failure. The research questions explored the internal control procedures implemented to prevent and detect property theft. Additionally, the research questions addressed the strategies implemented to establish segregation ...


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