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The Effect Of Management’S Focus On Sasb Measures On Financial Performance: A Study Of The Health Care Supply Chain Sector, James C. Morell
The Effect Of Management’S Focus On Sasb Measures On Financial Performance: A Study Of The Health Care Supply Chain Sector, James C. Morell
College of Business Theses and Dissertations
Publicly traded companies are coming under increasing pressure from investors and the media to demonstrate their commitment to Environmental, Social, and Governance (ESG) sustainability, and there are many ESG models competing for the attention of the board and senior management team (Burke, 2020, Fatemi, 2017, and Jebe, 2019). In response to this pressure the Sustainability Accounting Standards Board (SASB) has prepared a “Directors’ Guide to the SASB Standards” for eleven industries (Value Reporting Foundation, 2021). The objective of this study was to provide evidence to support the Sustainability Accounting Standards Board’s claim that organizational adoption and strategic focus on its …
The Effect Of Effective/Ineffective Internal Controls Over Financial Reporting On Customer Satisfaction, A. Dwayne Powell
The Effect Of Effective/Ineffective Internal Controls Over Financial Reporting On Customer Satisfaction, A. Dwayne Powell
College of Business Theses and Dissertations
The net benefits of compliance with sections 302 and 404 of the Sarbanes Oxley Act of 2002 (SOX or the Act) have been a point of contention since its enactment. Emerging research suggests a spillover effect from internal controls over financial reporting (ICFR) to operations (Bauer, 2016; Bauer et al., 2018; Caplan et al., 2017; M. Cheng et al., 2013; Q. Cheng et al., 2018; Feng et al., 2015; Su et al., 2014). This study seeks to extend this line of research by investigating the benefits of effective ICFR for customer satisfaction. Satisfying customers is a primary operating objective of …
Measuring And Managing Customer Profitability: Implications For Identifying And Managing Unprofitable Customers, David P. Stubing
Measuring And Managing Customer Profitability: Implications For Identifying And Managing Unprofitable Customers, David P. Stubing
College of Business Theses and Dissertations
No abstract provided.
Smart Or Shirking? The Effect Of Aggressive Tax Avoidance On Corporate Repuation, Jennifer Mcgarry
Smart Or Shirking? The Effect Of Aggressive Tax Avoidance On Corporate Repuation, Jennifer Mcgarry
College of Business Theses and Dissertations
In this study, I investigate how news that a company has engaged in aggressive tax avoidance affects the company’s reputation. If the general public believes companies have a responsibility to pay their “fair share” of the national tax burden, then they will likely view aggressive tax avoidance negatively. If instead the public believes companies have a responsibility to shareholders to maximize profits by minimizing tax, then they will likely view aggressive tax avoidance positively. I examine these two possibilities by conducting an experiment. I find that people tend to view aggressive tax avoidance negatively and thus companies suffer reputational damage …