Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, 2014 University of Mississippi
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide, 2014 University of Mississippi
Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Effect Of Carbon Taxes On Agricultural Trade, 2014 University of Ottawa
The Effect Of Carbon Taxes On Agricultural Trade, Nicholas Rivers, Brandon Schaufele
Business Publications
This study evaluates the implications of an actual carbon tax on international trade in the agricultural sector. Applying uniformly to all fossil fuels combusted within its borders, the province of British Columbia unilaterally introduced a carbon tax on July 1, 2008. In 2012, the province granted an exemption from the tax to certain agricultural sectors. Using commodity specific trade flows and exploiting cross-provincial and inter-temporal variation, we find little evidence that the carbon tax is associated with any meaningful effects on agricultural trade despite the sector being singled out as “at risk” by the provincial government. Our findings suggest that …
An Investigation Of Teacher Evaluation Systems And How They Can Be Transformed To Improve Teaching And Learning: A Change Leadership Plan, 2014 National Louis University
An Investigation Of Teacher Evaluation Systems And How They Can Be Transformed To Improve Teaching And Learning: A Change Leadership Plan, Kelly O'Brien
Dissertations
Numerous states have contributed to the overhaul of teacher evaluation systems by imposing mandatory guidelines for the development of new measures. The purpose of this Change Leadership plan was to build upon my research “Principal Perspectives on the Current State of the Art of Teacher Evaluations: A Program Evaluation” which revealed a need to investigate how teacher evaluation systems could be transformed by integrating technology to streamline the process and thus improve teaching and learning. Therefore, this Change Leadership plan aimed to address two important questions. How is technology being used within current teacher evaluation systems? Within current teacher evaluation …
Exploring Variety Seeking Behavior In Mobile Users, 2014 Singapore Management University
Exploring Variety Seeking Behavior In Mobile Users, Kasthuri Jayarajah, Robert J. Kauffman, Archan Misra
Research Collection School Of Computing and Information Systems
Understanding the personality traits and current attitudes of individual consumers is crucial for retailers and mobile advertisers. In this paper, we investigate the phenomenon of “variety seeking tendencies" in mobile users in their (1) online (represented by their App usage behavior), and (2) physical (represented by their location visits) worlds. We show that different categories of users exhibit different levels of variety. Further, by analyzing at various time scales, we show that there exists correlation between when a person is likely to visit new places in the real world and when he/she is likely to explore new Apps in the …
Do Underwriters Compete In Ipo Pricing?, 2014 Singapore Management University
Do Underwriters Compete In Ipo Pricing?, Fangjian Fu, Evgeny Lyandres
Research Collection Lee Kong Chian School Of Business
No abstract provided.
The Allocation Of Employee Stock Option Proceeds, 2014 Nanyang Technological University, Singapore
The Allocation Of Employee Stock Option Proceeds, Xin Chang, Yangyang Chen, Chia Mei Shih, Rong Wang
Research Collection Lee Kong Chian School Of Business
We separate equity issuance proceeds into two parts: option proceeds generated by employee stock option exercises and non-option proceeds engendered by all other forms of equity issues. We document that over the period 1998-2013, the aggregate amount of option proceeds exceeds that of non-option proceeds for a large sample of U.S. firms. In particular, firms allocate option proceeds predominantly to cash holdings, followed by investment and equity repurchase, while non-option proceeds are mainly allocated to investment and cash holdings. Further analysis shows that financial constraints affect the allocation of equity issuance proceeds by shifting the use of option proceeds away …
Mobility, Retention And Productivity Of Genomics Scientists In The United States, 2014 Singapore Management University
Mobility, Retention And Productivity Of Genomics Scientists In The United States, Kenneth Guang-Lih Huang, Gokhan Ertug
Research Collection Lee Kong Chian School Of Business
Scientific and technological innovations by highly skilled scientists and inventors are critical to the long-term economic health of the United States. These scientists enable the creation and flow of scientific research and technologies from public institutions such as universities to private firms and vice versa by forming vital linkages between them. The exchange of new ideas and the commercialization of promising scientific and technological innovations have resulted in the formation of new high-technology startups, growth opportunities within entrepreneurial and established science-based firms, and jobs creation. These form the backbone of the scientific innovation ecosystem in the United States. A potential …
The Invisible Eye? Electronic Performance Monitoring And Employee Job Performance, 2014 Singapore Management University
The Invisible Eye? Electronic Performance Monitoring And Employee Job Performance, Devasheesh P Bhave
Research Collection Lee Kong Chian School Of Business
To enhance employee performance, many organizations are increasingly using electronic performance monitoring (EPM). The relationship between the frequency of EPM use and employee performance is examined in 2 field studies. In Study 1, which uses a unique longitudinal data set, results reveal that shorter time lags between 2 consecutive employee performance assessments are related to better task performance as indicated by call quality metrics. A second field study using matched supervisor–employee and EPM system data is conducted in 2 call centers to extend these results and to focus more directly on the supervisors’ use of EPM and its relationship with …
Toward An Historically Informed Asian Model Of Public Relations, 2014 Singapore Management University
Toward An Historically Informed Asian Model Of Public Relations, Gregor Halff, Anne Gregory
Research Collection Lee Kong Chian School Of Business
This paper undertakes a meta-analysis of the 51 historiographies of public relations in Asia-Pacific countries to identify common themes, threads and theoretical insights. The authors propose a set of necessary components for the study of Asia-Pacific public relations drawn from a historical perspective that differs from the paradigmatic underpinnings of the major Western models. They draw conclusions about epistemological and practice differences between public relations in the West and in the Asia-Pacific region in a globalizing world.
Housing Policies In Singapore: Evaluation Of Recent Proposals And Recommendations For Reform, 2014 Singapore Management University
Housing Policies In Singapore: Evaluation Of Recent Proposals And Recommendations For Reform, Sock Yong Phang, David K. C. Lee, Alan Cheong, Kok Fai Phoon, Karol Wee
Research Collection Lee Kong Chian School Of Business
The Singapore housing market is unusual in its high homeownership rate, the dominance of HDB housing, and the extensive intervention of the government in regulating housing supply and demand in both the HDB and private housing sectors. Recent rapid population increases in a low interest rate and high global liquidity environment has resulted in accelerated house prices increases in Singapore. Earlier this year, the government launched “Our Singapore Conversation” of which discussion on housing policies constitutes one major component. This “conversation” comes in the wake of several consecutive rounds of measures to stabilize housing prices using various instruments. This paper …
The Move To Business Schools: How Is Industrial-Organizational Psychology Holding Up In Europe?, 2014 Singapore Management University
The Move To Business Schools: How Is Industrial-Organizational Psychology Holding Up In Europe?, Frederik Anseel, Bernd Carette, Jonas W. B. Lang, Filip Lievens
Research Collection Lee Kong Chian School Of Business
Aguinis, Bradley, and Brodersen (in press) empirically documented the move of Industrial and Organizational (I/O) psychologists to business schools, thereby mainly focusing on the situation in the US. However, in the last decades, I/O psychology has seen a trend towards internationalization. For instance, since the early 90s, there has been a steady increase in the number of authors from outside of the US publishing in Journal of Applied Psychology and Personnel Psychology (Cascio & Aguinis, 2008). Similarly, in international rankings the number of European business schools has increased (Collet & Vives, 2013). This begs the question as to whether a …
Morphing: The Linkage Between Inward Private Equity And Outward Venture, 2014 Singapore Management University
Morphing: The Linkage Between Inward Private Equity And Outward Venture, Sunny Li Sun, Hao Liang
Research Collection Lee Kong Chian School Of Business
Private equity is impacting global economies and competitive landscapes of multinational enterprises (MNEs). In this pioneer research, we first find an important new pattern of globally interfirm connections: the inward private equity investment likes to promote Chinese firms’ outward venture, or an inward-outward linkage. Under this inward-outward linkage, after received investment from private equity, Chinese emerging MNEs are likely to restructure board, rebuild the top management team, reconfiguring resource, reframe the industry structure and alter competitive dynamics, thus, modify their strategies in outward ventures, such as accelerating the internationalization speed, locating more outward ventures in developed economies, and engaging complex …
Exploring The Relationship Between Online Search And Offline Sales For Better "Nowcasting", 2014 Singapore Management University
Exploring The Relationship Between Online Search And Offline Sales For Better "Nowcasting", Sandeep R. Chandukala, Jeffrey P. Dotson, Qing Liu, Stephan Conrady
Research Collection Lee Kong Chian School Of Business
Although the conditions that motivate individuals to buy, sell, search, and post on the Internet are diverse, the information generated as a byproduct of these activities has the potential to help marketers develop a better understanding of consumer and firm behavior. In this paper, we utilize online product search data to build a model that links sales to marketing mix activity. The objectives of this research are threefold: first, to incorporate secondary data collected from online sources into a model of demand, thus improving our ability to forecast sales; second, to develop a better understanding of the role of marketing …
Designing Efficient Infrastructural Investment And Asset Transfer Mechanisms In Humanitarian Supply Chains, 2014 Singapore Management University
Designing Efficient Infrastructural Investment And Asset Transfer Mechanisms In Humanitarian Supply Chains, Shantanu Bhattacharya, Sameer Hasija, Luk N. Van Wassenhove
Research Collection Lee Kong Chian School Of Business
We analyze the efficacy of different asset transfer mechanisms and provide policy recommendations for the design of humanitarian supply chains. As a part of their preparedness effort, humanitarian organizations often make decisions on resource investments ex ante because doing so allows for rapid response if an adverse event occurs. However, programs typically operate under funding constraints and donor earmarks with autonomous decision-making authority resting with the local entities, which makes the design of efficient humanitarian supply chains a challenging problem. We formulate this problem in an agency setting with two independent aid programs, where different asset transfer mechanisms are considered …
Do Venture Capitalists Play A Monitoring Role In An Emerging Market: Evidence From The Pay-Performance Relationship Of Chinese Entrepreneurial Firms?, 2014 Singapore Management University
Do Venture Capitalists Play A Monitoring Role In An Emerging Market: Evidence From The Pay-Performance Relationship Of Chinese Entrepreneurial Firms?, Jerry X. Cao, Qigui Liu, Gary G. Tian
Research Collection Lee Kong Chian School Of Business
This paper investigates venture capitalists’ monitoring of managerial behaviour by examining their impact on CEO pay-performance sensitivity across various controlling structures in Chinese firms. We find that the effectiveness of venture capitalists' monitoring depends on different types of agency conflict. In particular, we find that venture capital (VC) monitoring is hampered in firms that experience severe controlling-minority agency problems caused by disproportionate ownership structures. We provide further evidence that VC is more likely to exert close monitoring in firms that have greater managerial agency conflict, and thus require more direct monitoring. However, controlling-minority agency problems have a greater impact on …
Outward Foreign Direct Investment By Emerging Market Firms: A Resource Dependence Logic, 2014 University of Texas at Dallas
Outward Foreign Direct Investment By Emerging Market Firms: A Resource Dependence Logic, Jun Xia, Xufei Ma, Jane W. Lu, Daphne W. Yiu
Research Collection Lee Kong Chian School Of Business
This study examines and extends the resource dependence logic of diversification for a better understanding of outward foreign direct investment (OFDI) activities by emerging market firms. We contend that the diversification logic is bounded by state ownership, an important but less considered component of interdependence. Our empirical results, based on panel data analysis of Chinese listed firms, suggest that the level of interdependence between Chinese and foreign firms in China in multiple forms, including symbiotic, competitive, and partner interdependencies, is positively associated with the level of the Chinese firms' OFDI activities. However, Chinese firms with higher levels of state ownership …
The Deterrence Effects Of Vicarious Punishments On Corporate Financial Fraud, 2014 Singapore Management University
The Deterrence Effects Of Vicarious Punishments On Corporate Financial Fraud, Daphne W. Yiu, Yuehua Xu, William P. Wan
Research Collection Lee Kong Chian School Of Business
This study extends the research on corporate financial fraud by developing a new perspective on the deterrence effects of vicarious punishments premised on social learning theory. We posit that firms vicariously learn about punishments from their peers by picking up modeling cues, environmental cues, and social cues in the inhibitive learning process, thus being deterred from committing future fraudulence. Using a matched sample of 604 observations of Chinese listed firms between 2002 and 2008, our findings show that an observing firm is deterred from committing fraud if the peers in its industry are caught and punished. We further find that …
Dueling Institutional Logics And The Effect On Strategic Entrepreneurship In Chinese Business Groups, 2014 Singapore Management University
Dueling Institutional Logics And The Effect On Strategic Entrepreneurship In Chinese Business Groups, Daphne W. Yiu, Robert E. Hoskisson, Garry D. Bruton, Yuan Lu
Research Collection Lee Kong Chian School Of Business
Focusing on a period of institutional friction when institutions are in transition, this study examines the dueling institutional logics that simultaneously operated as business groups were implemented to foster strategic entrepreneurship activities in China. Our findings from 1,095 Chinese business group-affiliated firms show that the original institutional logic of state control and ownership remains a potent factor, while the new institutional logic in support of strategic entrepreneurship takes place through business groups' informal and formal organization controls. Further, the state logic causes rigidity and inflexibility for firms to react to the new institutional demands, thus weakening the positive effects of …
Family Firm Research: A Review, 2014 Singapore Management University
Family Firm Research: A Review, Qiang Cheng
Research Collection School Of Accountancy
This article reviews family firm studies in the finance and accounting literature, primarily those conducted using data from the United States and China. Family owners have unique features such as concentrated ownership, long investment horizon, and reputation concerns. Given the distinguishing features of family ownership and control, family firms face unique agency conflicts. We discuss the agency problems in family firms and review the findings of recent family firm studies. We call for more research to understand the unique family effects and encourage more research on Chinese family firms. Part I of the article discusses the fundaments of family firms: …