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An Empirical Examination Of Gender, Political Affiliation, And Family Composition Issues Affecting Reasonable Compensation In Closely Held Corporations, Dowis W. Brian Jul 2015

An Empirical Examination Of Gender, Political Affiliation, And Family Composition Issues Affecting Reasonable Compensation In Closely Held Corporations, Dowis W. Brian

Doctoral Dissertations

This study examines the effect of gender, political affiliation, and family composition issues on reasonable compensation in closely held corporations. It is broken down into two parts: an archival and behavioral (survey) portion. The archival part analyzes decisions made in the U.S. Tax Court spanning 1983-2014 through the use of simple regression, multiple regression/ordinary least squares, and logistic regression. Four variables were found to be significant: judge gender, tenure, number of tax years decided, and taxpayer gender. The behavioral portion investigates the current perceptions of tax practitioners through surveying Certified Public Accountants (CPAs). Analysis of variance is used in this …


The Influence Of Leadership Style And Personal Costs On Fraud Whistleblowing Intent, Tonya D.W. Smalls Jun 2015

The Influence Of Leadership Style And Personal Costs On Fraud Whistleblowing Intent, Tonya D.W. Smalls

Doctor of Business Administration Dissertations

Using an experimental approach, this study examines employees’ intention to report occupational fraud through various channels based on the leadership style (transformational or transactional) of the manager and the expected personal costs (either high or low) of reporting. The study also focuses on the influence of value congruence between the manager and the employee, as well as trust factors that motivate employees to report occupational fraud. In examining these issues, I consider two types of occupational fraud schemes (misappropriation of assets and financial statement fraud). Unexpectedly, the results indicate leadership style and/or personal costs do not have a significant influence …


Sex, Labor, And The American Way: Detroit Aesthetic In Mid-Twentieth-Century Literature, Jenna F. Gerds Jan 2015

Sex, Labor, And The American Way: Detroit Aesthetic In Mid-Twentieth-Century Literature, Jenna F. Gerds

Wayne State University Dissertations

The essay analyzes Sinclair Lewis short fiction in If I Were Boss, U.S.A. by John Dos Passos, Let Us Now Praise Famous Men by James Agee and Walker Evans, and Last Exit to Brooklyn by Hubert Selby, Jr. The primary literature is juxtaposed with a study of visual texts and historic research with a locational and thematic basis in Detroit. Ford Times and early automobile advertisements, Diego Rivera's mural Detroit Industry, photographs of the Sojourner Truth housing project riots, and the accounts of gay union workers comprise a framework for each of the central texts. Detroit aesthetic is gritty, realist, …


Communication And Identity: The Paternity Leave Decision, Scott Sellnow-Richmond Jan 2015

Communication And Identity: The Paternity Leave Decision, Scott Sellnow-Richmond

Wayne State University Dissertations

Paternity leave has remained an under-studied phenomenon in the United States. The US stands in contrast to countries such as Sweden and Norway, which have a history of government-regulated paid time off for fathers of new children. Therefore new fathers in the US face a unique situation regarding their decision of whether or not to take whatever form of paternity leave may be available to them. This study explores what aspects of new fathers’ identities are salient regarding the paternity leave decision. The Communication Theory of Identity (CTI) is used as a theoretical framework to explore how these identities correspond …


Racism Vs. Social Capital: A Case Study Of Two Majority Black Communities, Bruce W. Strouble Jan 2015

Racism Vs. Social Capital: A Case Study Of Two Majority Black Communities, Bruce W. Strouble

Walden Dissertations and Doctoral Studies

Several researchers have identified social capital as a means to improve the social sustainability of communities. While there have been many studies investigating the benefits of social capital in homogeneous White communities, few have examined it in Black homogeneous communities. Also, there has been limited research on the influence of racism on social capital in African American communities. In this dissertation a comparative case study was used within a critical race theory framework. The purpose was to explore the role of racial oppression in shaping social capital in majority African American communities. Data were collected from 2 majority Black communities …


Nontraditional Students In Management And Accounting Programs: Investigating The Relationship Between Personality And Major Satisfaction In The Community College Setting, Brad Ward Jan 2015

Nontraditional Students In Management And Accounting Programs: Investigating The Relationship Between Personality And Major Satisfaction In The Community College Setting, Brad Ward

Doctor of Business Administration (DBA)

High school students and working-age adults are frequently pressured by teachers, relatives, peers, employers, and state and federal governments to attend college for such reasons as obtaining new skills, increasing salary and prestige, and seeking new career opportunities (Baxter & Kavanagh, 2012; Calmes, 2014; Holcomb, 2008; Pringle, DuBose, & Yankey, 2010). Approximately 25% of these students drop out of school within the freshman year (ACT, 2013) due, in part, to a poor personality fit with their major (Jones & Jones, 2014). Consequently, attrition has become a costly problem for university administrators and taxpayers (American Institutes for Research, 2011). Personality is …