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An Empirical Analysis Of Environmental Uncertainty, Realoptions Decision Patterns And Firm Performance, Alfred M. Boccia Jr.

Open Access Dissertations

Real options theory has become an influential explanatory and normative framework for making resource allocation decisions. Despite a growing body of strategy research regarding real options, however, there is as of yet little empirical confirmation (1) that firm resource allocation behavior conforms with real options theory, or (2) that employing real options principles has a positive impact on firm performance. This research examines these questions. Using a survey instrument designed to measure a range of real options-theoretic decision patterns, data has been collected from a sample of 173 U.S. manufacturing firms. This data set has been used to test two …

Managing Audits To Manage Earnings: The Impact Of Baiting Tactics On An Auditor’S Ability To Uncover Earnings Management Errors, Benjamin Labrie Luippold

Open Access Dissertations

This study examines an aspect of earnings management that I refer to as audit management. I define audit management as a client's strategic use of techniques (e.g., baiting tactics) to prevent auditors from discovering earnings management during the audit. Specifically, I examine whether two baiting tactics, diversionary statements and distracting errors, affect an auditor's ability to uncover an accounting error used to manage earnings. Auditors performed analytical review on financial statements that contained an earnings management error (i.e., an intentional error that results in the client meeting an earnings target). I manipulated whether management provided a diversionary statement that explicitly …

Globalization And Identity Formation: A Postcolonial Analysis Of The International Entrepreneur, Banu Ozkazanc-Pan

Doctoral Dissertations 1896 - February 2014

In the United States, the past twenty years has witnessed a growing academic interest in understanding 'globalization,' i.e., a series of interconnected social, cultural, and political processes occurring under integrated economies. Management scholars have tried to understand globalization in terms of its potential consequences for companies conducting business in various countries and regions. However, globalization involves more than this, for as new relationships between people and places occur, new ideas about who they/ us are in those relationships also emerge. How can international management scholars thus understand these complex relationships occurring under globalization? How can they theorize and study such …

How Does Beauty Matter? An Exploration Of Employee Perceptions Of Office Aesthetics, Elizabeth A Siler

Doctoral Dissertations 1896 - February 2014

Buildings make it possible for people to work together in organizations. In organization studies research, the physical aspects of organizations have been neglected in favor of intangible aspects (Gagliardi, 1996; Strati, 1999). Much of the research in management and organizational studies about physical workplaces concentrates on the instrumental aspects of offices, such as the relationship between open-plan offices and employee attitudes and behaviors (e.g. Hatch, 1987; Oldham, 1988), but it does not address the aesthetic aspects of offices.

The physical workplace is part of the field of organizational aesthetics, which encompasses a range of topics and theoretical approaches, from aesthetics …