Digital Commons Network^™

Antecedents And Consequences Of Channel Alienation: An Empirical Investigation Within Franchised Channels Of Distribution, Ivan Lapuka

USF Tampa Graduate Theses and Dissertations

Investigating an important overlooked phase of interorganizational relationship evolution, which is currently hypothesized to progress through five stages of awareness, exploration, expansion, commitment, and dissolution, this dissertation proposes that in the long road between commitment and dissolution, the quintessential interfirm relationship is likely to be characterized by aprolonged period of relationship alienation, which then becomes the immediate precursor to the dissolution stage.

The dissertation utilizes social learning theory, behavior constraint theory, and alienation theory to explain apathetic behaviors of franchisees. The principal proposition is that certain characteristics of the franchise system’s operating environment inadvertently condition franchisee estrangement and failure, and …

The Effects Of Directional Audit Guidance And Estimation Uncertainty On Auditor Confirmation Bias And Professional Skepticism When Evaluating Fair Value Estimates, Norma R. Montague

USF Tampa Graduate Theses and Dissertations

In this study, I examine the effects of audit guidance and estimation uncertainty on auditors’ confirmation bias and professional skepticism when evaluating fair value estimates. Fair value estimation is becoming more prevalent in financial reporting frameworks, and regulators warn that fair value estimation presents higher risk of material misstatement when greater judgment in estimation is involved. In addition recent evidence from the Public Company Accounting Oversight Board (PCAOB) indicates that some auditors may not be exercising sufficient professional skepticism when performing audit procedures in higher risk areas of the audit. Martin et al. (2006) suggest that it may be the …