Digital Commons Network^™

Factors Affecting Irs Audit Rate Probability: Empirical Evidence From Rgv Region, Issack Guyo

Theses and Dissertations

IRS tax audits are intended to curb tax evasion; however, they are costly to conduct and have negative impacts on taxpayers. The purpose of this study is to find out factors that lead to high IRS audit rate in a region from the perspective of the Rio Grande Valley (RGV). Relationship between IRS tax audit rate and determinants of tax evasion identified by Davis, Cebula, & Boylan (2020) among others are studied. A regression analysis is conducted on the regions scores on poverty rate, demography, unemployment rate and general level of education with the IRS audit rate. The results suggest …

The Use Of Virtual Conference Software (Vcs) In The Workplace During Covid-19 In North America: An Empirical Validation Of Innovation Diffusion Theory, Khaleed I. Khasawneh

Theses and Dissertations

Researchers in marketing and technology realized the importance of paying more attention to how and when new technologies or innovations are adopted during crisis, and which factors impact individuals’ successful adoption. Navigating through the different stages of the present COVID-19 crisis, it has become clear that such research focus would be beneficial so that firms can shape customers' decision making process in a way that ensure successful escape of a crisis and its Destructive results on a business or organization; COVID-19 will undoubtedly not be the last global crisis we face. First, a firm understanding of the factors affecting the …

Two Essays On Corporate Finance, Md Noman Hossain

Theses and Dissertations

This dissertation consists of two essays on corporate finance. In my first essay, we investigate whether and, if so, how the information disclosure preferences differ systematically between Republican CEOs and Democrat CEOs in the context of management earnings forecasts. We find that Republican CEOs tend to prefer a less asymmetric information environment than Democrat CEOs, and thus make more frequent, timelier, and more accurate disclosures than Democrat CEOs. Results using the propensity score-matched sample and the difference-in-differences analysis show that our results are unlikely to be driven by potential endogeneity. Our results are robust to controlling for various CEO characteristics, …

Before Turning Into Ashes: A Study Of Entrepreneurial Cognition, Learning, And Exit, Azadeh Zamanian

Theses and Dissertations

Entrepreneurial practices such as discovery, evaluation, and exploitation of opportunities, decision-making, and problem solving are influenced by mental processes and cognitive mechanisms. Decision-making studies in the field of entrepreneurship confirm that entrepreneurs have strong tendency to use cognitive mechanisms such as biases and heuristics to simplify their decision-making processes. Compared to non-entrepreneurs, entrepreneurs show higher levels of cognitive bias.

By focusing on cognitive mechanisms of entrepreneurs, this study answers the question of why some individuals insist on continuing their entrepreneurial journey while failure-related phenomena such as critical setbacks and counterfactual thoughts exist.

Unlike the prior research that have focused on …

Essays In Workplace Safety Issues In Finance, Md Ruhul Amin

Theses and Dissertations

I examine how firms address workplace safety issues considering their value implication. In my first essay, I investigate the relation between workplace safety and inside debt held by the CEO in form of pension benefits and deferred compensation. To mitigate the endogeneity of CEO inside debt design, I exploit variation generated by the implementation of the Internal Revenue Code Section 409A Final Regulations. Consistent with the long-term orientation hypothesis, I find strong evidence of lower establishment-level work-related injuries and illnesses in firms whose CEOs have higher relative inside debt. I also document that CEOs inside debt holdings are associated with …

The Impact Of An Executive High Performance Work System On Business Model Innovation, Ravi Bala

Theses and Dissertations

Business model innovation is a phenomenon that has been gaining traction since the 1990s. Recently, a global survey of more than 4,000 senior managers by the Economic Intelligence Unit found that business model innovation was overwhelmingly preferred versus new products and new services (Amit & Zott, 2012). Both executives as well as practitioners suggest that business model innovation is ideal for future competitive advantage (Amit & Zott, 2012; Foss & Saebi, 2017). Increasing competition, globalization, and rapid changes in technology have all provided the impetus for organizations to reconsider the approaches they use to manage their numerous resources and capabilities, …

Necessitation Through Growing Entanglements: Why We “Can’T Live Without” Some Products, Jakob Braun

Theses and Dissertations

Much research has been concerned with what constitute necessities and how they are related to pertinent concepts, such as needs, wants, desires, and luxuries (Belk, Ger, and Askegaard 2003; Duncan 2002; Fraser 1998, Hoyer and MacInnis 2004; Kerin, Hartley and Rudelius 2004; Sheth and Mittal 2004). Using thing-focused approaches, earlier studies are primarily concerned with classification schemes using dichotomies such as need-want and necessity-luxury. Studies that employ a human-focused perspective challenge these divisions and argue that necessities cannot be studied without considering the social and historical contexts (e.g., Buttle 1989; Firat 1987). Notwithstanding the important contributions that these studies have …

Hawkish Or Dovish: The Effect Of Female Ceo Leadership On Strategic Conformity, Organizational Innovation And Strategic Change, Hazel Husne Dadanlar

Theses and Dissertations

The U.S. female labor market participation rate has significantly improved in the last 50 years (Bureau of Labor Statistics, 2007). Along with the broader female labor participation rate, the level of female representation at the executive and director-level positions has shown some improvement in the last 24 years, albeit at a much slower pace than it has been in recent years (Pew Research Center Report, 2018). For example, while the number of female Chief Executive Officers (CEOs) leading Fortune 500 companies was zero in 1995, it rose by 7.4% by 2020. Despite some improvement, a mere 7.4% increase …

Antecedents And Consequences Of Ambidextrous Orientation Among Social Entrepreneurs, Sarah N. Kimakwa

Theses and Dissertations

Social entrepreneurship refers to the “the process of identifying, evaluating, and exploiting opportunities aimed at social value creation by means of commercial market-based activities and the use of a wide range of resources” (Bacq & Janssen, 2011, p. 388). Social entrepreneurs use market-based strategies and innovative approaches to address various social, economic, and environmental challenges. motivated by compassion, empathy, and a commitment for alleviating others suffering (Miller, Grimes, et al., 2012), they establish social ventures with a dual mission of social and economic value creation.

To meet the challenges of addressing pressing social, economic and environmental issues not tackled by …

Two Essays On Finance Of Climate Change, Abdullah Al Masum

Theses and Dissertations

This dissertation consists of two essays on the finance of climate change. In the first essay, we find robust empirical evidence that firms in locations with higher exposure to climate change pay significantly higher spreads on their bank loans. To alleviate the concerns related to using firms’ headquarters in determining climate risk exposure, we exploit the economic link between a firm and its customers and find that the exposure of a firm’s customers to climate risk also adversely affects that firm’s cost of borrowing. In the cross-section, we find that the long-term loans of poorly rated firms drive the effect. …

The Role Of Sense Of Community On Knowledge Sharing Behavior In Makerspaces, Eduardo Jose Millet

Theses and Dissertations

Using the Sense of Community Theory and the Knowledge Sharing Behavior this study explores the motivation of members of makerspaces to share technical and non-technical knowledge in this type of creative spaces. In makerspaces, individuals are expected to share what they know with others to solve design and fabrication problems. Most of the sharing occurs when experienced makers transfer knowledge to the novice makers. This behavior is what motivates this dissertation. Unlike traditional knowledge sharing that happens in formal organizations, makerspace participants engage in the knowledge sharing behavior differently; they share in an informal manner creating value for makerspaces and …

I Buy Less When Others Suggest: Impact Of Personal Relative Deprivation, Temporal Discounting, Social Norms And Store Reputation On Food Over-Acquisition, Swapnil Saravade

Theses and Dissertations

Food over-acquisition has shown to have detrimental consequences such as food over-consumption, food waste, obesity, and greenhouse effects. Extant literature has typically focused on food over-consumption, with little explanation of its precursor, food over-acquisition. The current thesis situates the research in grocery retail and examines why people over-acquire food. Further, which interventions can marketers develop to mitigate food over-acquisition and in which grocery stores would those be effective? The present dissertation approaches this issue by drawing concepts from two disciplines, sociology, and behavioral economics. Through five studies, the current thesis shows that when people feel relatively food-deprived, they tend to …

The Elicitation And Functionality Of Contempt In The Workplace: A Values-Based Perspective, Gerardo A. Miranda

Theses and Dissertations

Organizational behavior research on the “moral emotions” has rapidly increased in the past few years (Greenbaum, Bonner, Gray & Mawritz, 2020). However, specific emotions have been researched to different extents. In particular, contempt has received relatively less attention than other emotions, perhaps, due to the confusion surrounding its distinction from related emotions such as disgust and anger (Greenbaum et al., 2020). At the same time, there is evidence of contempt being experienced since antiquity (Pakaluk, 2018), across cultures (Ekman & Friesen, 1986), and more recently in organizations (Pelzer, 2005). I argue that it is important to understand the role of …