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Articles 1 - 11 of 11
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Financial Reporting Manipulation And The Role Of Religious Ownership: Evidence From Nonprofit Hospitals, Ryan Seay
Electronic Theses and Dissertations
Empirical evidence (e.g. Eldenburg and Vines 2004; Leone and Van Horn 2005; Ballantine et al. 2007; Eldenburg et al. 2011) demonstrates that nonprofit hospital managers respond to competing institutional and regulatory pressures by engaging in various forms of financial reporting manipulation. While some recent research in accounting (e.g. Dyreng et al. 2012; McGuire et al. 2012) shows that religious social norms can deter this undesirable behavior, these studies focus on the private, for-profit sector and use a location-based measure of religiosity. This study extends this line of research by using a more direct measure of religious social norms, the ownership …
Mobile Computing Device Adoption In Organizations: An Information-Processing Based View, Xiang Guo
Mobile Computing Device Adoption In Organizations: An Information-Processing Based View, Xiang Guo
Electronic Theses and Dissertations
Mobile computing devices have gained popularity in organizations. Various companies, government agencies, and academic institutions have seen a dramatic increase in employees' adoption of personal mobile devices. Current research has not provided clear explanations about the motivations behind employees' mobile device adoption behavior and the factors affecting these behaviors. This paper proposes using a new perspective, an information-processing based view, to better understand this new trend. The newly developed measurement instrument, named as Information-Processing Support Index (IPSI), captures an employee's perceptions about the capabilities of mobile devices to support his/her work-related information-processing needs. An exploratory model using IPSI and other …
An Evaluation Of Perceived Safety Of Free Software: The Brafs Model, Will Pepper
An Evaluation Of Perceived Safety Of Free Software: The Brafs Model, Will Pepper
Electronic Theses and Dissertations
This dissertation explores the perceived safety of free software and its relationship with the intention to use this technology in a business setting. The newly created construct of perceived safety is developed out of the theory of planned behavior. It is researched, scrutinized, and refined according to academic guidelines and two different environmental settings. The constructs that impact perceived safety and its relationship with intention to use consist of technology perceived risk, technology trusting beliefs, expected financial utility, and perceived adverse impact on professional reputation. Each construct consists of multiple operationalized elements. To explore this empirically, beneficial and risk measurements …
Mr Hyde Or Dr. Jekyll? Characteristics Of The Information Systems Security Mindset, David Pumphrey
Mr Hyde Or Dr. Jekyll? Characteristics Of The Information Systems Security Mindset, David Pumphrey
Electronic Theses and Dissertations
Information security professionals have a unique challenge in today's connected world. They are charged with protecting digital assets from individuals, groups, and even foreign governments with little or no restrictions limiting their behavior. To be successful, security experts must have the mindset and skills of those who seek to harm their organization, but most are not alloto retaliate, in kind. Instead, they must use these skills only to predict and to prevent future attacks; thus using their technical prowess for good and not for evil. In a survey of 330 information security professionals, the data reveals six mindsets of security …
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
Electronic Theses and Dissertations
In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of …
The Influence Of Location Of Firm Ownership On Consumers, C. Clifton Eason
The Influence Of Location Of Firm Ownership On Consumers, C. Clifton Eason
Electronic Theses and Dissertations
An increasing number of consumers are making consumption decisions based on perceptions of a firm's social performance. In other words, many consumers take into account a firm's impact on society and the environment when deciding where they will spend their money. Thus, it is important for firms to understand what these consumers perceive to be important indicators of a firm's social performance. A potential element of social performance that has yet to be studied is local ownership as well as its influence on consumers' store perceptions and consumption decisions. As large, national chains increasingly threaten the existence of smaller, locally-owned …
Top Management Team Attention To The Threats From Technological Disasters: Evidence From Polluters In The S&P 1500, Jaemin Kim
Electronic Theses and Dissertations
Increased public attention to environmental disasters is reducing the likelihood firms can ascribe the consequential damages of stakeholders to "acts of Nature". This phenomenon indicates that the absence of top management team (TMT) attention to natural environmental issues leads a firm to control-reducing and likely-loss threats, but less is known about whether firms engage in environmental actions in response to technological disasters and why some firms actively undertake environmental action, while others do not. Drawing on the attention-based view, I propose that technological disasters that happen in a focal firm's affiliated industry cause a TMT to increase a firm's environmental …
Initial Online Consumer Trust (Ioct): The Influence Of Third-Party Service Provider Reputation, Website Utility, Electronic Word-Of-Mouth, And Previous Experience With Similar Websites, Surma Mukhopadhyay
Electronic Theses and Dissertations
Objectives: The objectives of the study were 1) to conceptualize Initial Online Consumer Trust (IOCT) and 2) to examine the effects of website utility, electronic word-of-mouth, consumer past experiences with similar websites, and third-party service providers' reputation on the development of IOCT. Methods: To explore the research objectives, the study deployed a 2X3 experimental design that involved six experimental groups. Subjects were recruited from the undergraduate student pool at the University of Mississippi, School of Business. The vignettes used in the study was hypothetical book selling websites, one with the presence of third-party service providers and the other without any …
A Study Of Data Informatics: Data Analysis And Knowledge Discovery Via A Novel Data Mining Algorithm, Shilpa Balan
A Study Of Data Informatics: Data Analysis And Knowledge Discovery Via A Novel Data Mining Algorithm, Shilpa Balan
Electronic Theses and Dissertations
Frequent pattern mining (fpm) has become extremely popular among data mining researchers because it provides interesting and valuable patterns from large datasets. The decreasing cost of storage devices and the increasing availability of processing power make it possible for researchers to build and analyze gigantic datasets in various scientific and business domains. A filtering process is needed, however, to generate patterns that are relevant. This dissertation contributes to addressing this need. An experimental system named fpmies (frequent pattern mining information extraction system) was built to extract information from electronic documents automatically. Collocation analysis was used to analyze the relationship of …
Small Business Crews As High Performance Work Teams: The Role Of Vertical And Horizontal Familiarity, Foster Brett Roberts
Small Business Crews As High Performance Work Teams: The Role Of Vertical And Horizontal Familiarity, Foster Brett Roberts
Electronic Theses and Dissertations
This research focused on the influence of vertical team familiarity (past work experience between leader and members) and horizontal team familiarity (past work experience between members) on fluid team financial job performance. Utilizing role theory (Foa & Foa, 1974), leader-member exchange (Graen & Scandura, 1984) and team-member exchange (Seers, 1989) theories, within Grant's (2007) relational job design model, a conceptual model is developed and then empirically tested. It is proposed that through vertical team familiarity and horizontal team familiarity resource exchange relationships develop which influence team financial job performance. The effect of vertical team familiarity on team financial job performance …
There Is No "I" In Team: An Investigation Of Team Dynamics In The Buyer-Seller Interaction, Katerina Hybnerova
There Is No "I" In Team: An Investigation Of Team Dynamics In The Buyer-Seller Interaction, Katerina Hybnerova
Electronic Theses and Dissertations
The importance of sales team composition and the necessary team competencies is examined in this research. This research uses team intelligence, role expectancy, team cohesion, and improvisation to build an Input-Process-Output model for sales team composition. A strategic plan is devised for the sales team presentation process through three important phases, (1) team composition (2) presentation preparation, and (3) presentation execution. The team composition process, or the formation of the team, will illuminate the competencies necessary for the salespeople who will be responsible for the presentation to the buyer in the buyer-seller interaction (i.e. the initial sales pitch). Through the …