Business Commons^™

Young Indigenous Entrepreneurs- Supporting Changemakers Through Entrepreneurship And Advocacy Of Indigenous Issues, Anita Lakra, Emily Wang, Shagufta Farheen

ITSA 2022 Gran Canaria - 9th Biennial Conference: Corporate Entrepreneurship and Global Tourism Strategies After Covid 19

Indigenous youth are reclaiming their language, customs and land. They are at the forefront of Canada’s fastest-growing population, yet continue to face barriers in health, education and justice systems. Indigenous tourism often exploits Indigenous communities. However, self-driven Indigenous tourism is an opportunity for Indigenous communities to strengthen their culture and economy. Many Indigenous youth aspire to start businesses. Their products are often sold not just nationally, but also to international customers. Hence, a program that provides financial literacy courses and personalized business advice can support young Indigenous entrepreneurs. Based on the experience of a young Indigenous entrepreneur who sells beadwork …

The Influence Of Central American Victuals On American Cuisine, Christian Simmons

Undergraduate Research Competition

Since the beginning of their existence, El Salvador, Honduras and Guatemala, have faced many political and social issues that led to migrations to the United States. The majority of these migrations were provoked by violence/civil war and a lack of economic opportunities. Through these extensive migrations, Central Americans brought their food and culture to the United States. Although underrepresented in the media, these countries’ food and drink continue to have a major impact on the cuisine of the United States from the expansion of fast-food chains, exportation of coffee, and various festivals held across the United States. For this presentation, …

What Is Missing In Data Governance? Regulation, Board Oversight, And A New Role For Accountants, Christopher Hill, Bria I. James, Najib Sahyoun

Posters-at-the-Capitol

By 2025, the world will produce 163 Zettabytes (ZB) of data on an annual basis. Data is displacing oil as the most productive commodity. However, poor data quality costs the U.S. economy $3.1 trillion annually. Data must be properly managed through data governance. A strong data governance program does not only maximize the value of the data resulting in optimal decision making, but also minimizes risks of data breaches, lawsuits, and reputational costs. In our research, we conducted a content analysis of the data governance literature by considering both professional and academic literature.

Our results showed that the U.S. does …

P-01 Financial Reporting Fraud: How Merger And Acquisition Complexity Provide Greater Opportunities For Ceos To Engage In Wrongdoing, Carmelita J. Troy, Jong Chool Park, Madeline Domino

Celebration of Research and Creative Scholarship

Using mergers and acquisitions (M&As) as a proxy to increase organizational complexity, we build upon Schnatterly et al.’s (2018) framework to addresses the gap in the management literature relating to how major firm disruptions, such as M&As, provide greater opportunities to entrenched CEOs for financial statement fraud due to higher levels of complexity. We extend the research on complexity-based information asymmetries (Ndofor et al. 2015) by empirically investigating whether accounting fraud is linked to M&As using a diverse set of variables. We propose the complex nature of M&A transactions result in higher information asymmetry, which provides a “veil” for self-interested …

A Covid-Related Fraud At Applied Biosciences Corp: What Are The Lessons?, Scott Jackson, Paul Ordyna, Srinivasan Ragothaman

Mountain Plains Business Conference

No abstract provided.

Incivility In The Accounting Classroom: Have Educator Views Changed In The Last Decade?, Pat Seaton, Bruce Elder, Matt Bjornsen, Sarah Borchers

Mountain Plains Business Conference

This paper is a revisit of a 2010 paper titled “Incivility in the Accounting Classroom” where faculty were surveyed on their perceptions of incivility centered around student actions in the classroom. The information provided will be used to discern the importance and incidence of incivility in accounting education. Results will be compared to those of the 2010 survey to obtain comparative data and discern trends and emerging concerns. The survey was tweaked to modernize it and bring in questions relating to both online learning and teaching during the COVID-19 pandemic. Participants were selected from the American Accounting Association directory of …

Managerial Ability And Financial Statement Comparability, Matt Bjornsen, Matthew Stallings

Mountain Plains Business Conference

This study examines the relationship between managerial ability and financial statement comparability. We find that accounting comparability is associated with managerial ability. Specifically, firm-pairs by industry-year with similar managerial ability are associated with more comparable financial statements. We also find that firm-pairs with similarly low-level ability managers are associated with more comparable earnings than firm-pairs with similarly high-level ability managers. Overall, the results suggest that managers can impact the comparability of earnings and that less able managers are associated with more comparable financial statements.

Developing And Assessing Wellbeing In The Accounting Curriculum, Steven C. Hall, Sarah Borchers, Matt Bjornsen

Mountain Plains Business Conference

No abstract provided.

A Psychological Profile Of The Digitized Economy: Who Buys Cryptocurrencies, Nfts, And Meme-Stocks (And Why)?, Nicole Wolfe

Undergraduate Student Research Internships Conference

As the global digital economy continues to grow in interest and financial worth, it is imperative to harvest data to gain early information on this nuanced economy. Already, we have witnessed billions of dollars in losses and wins at the blink of an eye, encouragement to invest from well-known celebrities and politicians, and high anxiety from the newness, power consumption, and potential outcomes of this nuanced system. Stemming from the lack of solid evidence in this emerging field, we hope to gain more insight on the early players and variation within the digitized economy. Similarly, we hope to identify specific …

Deshkan Ziibi Conservation Impact Bond Replication, Si Zhe Yuan

Undergraduate Student Research Internships Conference

Description of the work that I did the summer and its respective outcomes.

The Benefits That Come From Moving Out Of State For College, Sadie Morris

Student Research Symposium

My topic is about how moving to a new state can benefit a student when starting college. Not that many students move to a different state to go to college, and there can be a lot of benefits that come from moving some where new. This poster highlights the positives that come from moving to a new state from college.

The State Of Ohio’S Auditors, The Enumeration Of Population And The Project Of Eugenics, Moe Faroukh

Undergraduate Student Research Internships Conference

This research focuses on how state auditors and superintendents in the State of Ohio participated in the Enumeration process between 1800 and the late 1900s. It focuses around the unexpected nature of auditors carrying out this work. Normally, auditors would review financial statements not count people in such questionable circumstances. The project is essentially trying to piece together from fragmentary historical documents to understand as much as possible why and how these activities were carried out and the role of auditor’s in these processes.

Nutrition And The Labor Market, Jesse Defalco

Showcase of Undergraduate Research and Creative Endeavors (SOURCE)

Do different income levels affect the foods people consume? It is commonly known that healthier foods are more expensive than unhealthy foods. Those with lower incomes tend to gravitate toward fast food and junk food, with those with higher incomes tend to gravitate toward fruits, vegetables, and healthier options, including having personal chefs and ordering proportioned meals delivered to their homes. Lower income people consuming unhealthy foods potentially leads to health issues such as malnutrition, high blood pressure, obesity, and diabetes. Not everyone is aware of the health side effects of their diets. It is shown that people who are …

The Impacts Of Financial Compensation Of Student-Athletes In Ncaa Division I Men's Basketball On The Labor Market, Gabriel Boscardin Dias

Showcase of Undergraduate Research and Creative Endeavors (SOURCE)

The purpose of this study is to identify the impacts that financial compensation of men’s basketball student-athletes in the NCAA Division I will have on the market of collegiate athletics. As the NCAA is facing issues involving governmental pressure to allow student-athletes to receive monetary compensation for the use of their names, images, and likenesses (NLI), the consequences will inevitably impact the entire sports industry. The main pressure the Association is facing now involves the compensation of men’s basketball student-athletes, as they are part of the sport that brings the largest amount of revenue via sponsors and television contracts. This …

Access To Finance And Innovation In Small And Medium Enterprises, Huong (Anne) Le

Faculty Research and Creative Activities Symposium

This paper examines the relation between a firm’s capacity to access external capital and its innovation among SMEs in Vietnam. We find that SMEs with high debt ratio tend to be more innovative. After controlling for several firm characteristics, long term debt remains significantly positively correlated with innovation. We further show that both bank loans and loans from family and friends help these firms innovate, especially in developing new products and/or technology. Overall, our paper suggests that external financing plays an important role in enhancing innovation in small and medium enterprises.

Tax Law And 100 Years Of New York Giants Season Tickets: A Multifaceted Analysis Of One Fan’S Fortune, Casey W. Baker

Faculty Research Day

Sports and tax Law? The confluence of money and unique factual situations create issues that the regulatory structure may not contemplate.

Global Educational Tours And Business Simulations: Challenges And Benefits Of Experiential Learning In Executive Mba Programs, Uday S. Tate, Deepak Subedi, Suneel Maheshwari

Atlantic Marketing Association Proceedings

No abstract provided.

A Descriptive Study Investigating Accounting Students' Job Selection Preferences, Richard Wesley

Scholar Week 2016 - present

Many accounting students are selecting accounting audit firms without exhausting a thorough research about the firms or getting an idea of the firms’ expectation. Moreover, accounting firms are hiring students without getting a clear understanding of the students’ job selection preference. As a result, both the students and employers are finding a cultural mismatch. Often employers and students have different perspectives about the nature of the professional skills that are required for a successful accounting career. Once hired, many students soon leave because they become disillusioned with job-related realities. The value of this research adds to the body of research …

Avoiding Contract Audit Citations By Improving Billing Submissions, David Brewer, Bill Morgan

Purdue Road School

In this session, INDOT auditors address common billing errors for different contract payment methodologies. Attendees responsible for preparing bills and submitting invoices will gain a better understanding of how contracts are designed and what is accepted for payment. Local agencies will understand how to review a consultant’s billing before making payment, thus avoiding citations. This presentation should be of particular interest to both engineering consulting firms and local agencies who do business with INDOT.

Cloud‐Based Text Analytics Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie

Commonwealth Computational Summit

No abstract provided.

Cloud-Based Text Analytics: Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie

Commonwealth Computational Summit

Does management language cohesion in earnings conference calls matter to the capital market? As a part of the research on the above question, and taking advantage of the modern IT technologies, this project:

• harvested 115,882 earnings conference call transcripts from SeekingAlpha.com
• parsed and structured 89,988 transcripts using regular expressions in Stata
• analyzed 179,976 text files using Amazon Elastic Compute Cloud (Amazon EC2), which
• saved almost 2 years (675 days) of the project time

Paws-Abilities, Taylor Davis, Madelyn Day, Kendall Dulaney, Jordanne Howard, Cierra Monroe, Jordan Tapp

GSP at Murray State University

PAWS-abilities is our non-profit business idea. Our goal for PAWS-abilities is to provide a safe environment for local stray dogs and rehabilitate them to become service or therapy dogs in the future. The trainers will be local inmates who have passed a strict screening process to ensure the safety of all who are involved. The inmates will be supervised by licensed, professional dog trainers who specialize in service and therapy training. We plan to partner with several local organizations, businesses, and veterinarians to place the service dogs with their new families and to promote the health of the dogs at …

Technical Training And Readiness University For The Disabled, Wyatt Wells, Robby Draper, Claire Kleum, Zach Farrell, Dahra Lambert, Vishaal Balamurugan

GSP at Murray State University

Technical Training and Readiness University (TTRUD) is a school for the disabled that would equip them with the 21st century skills needed for them to excel in the workforce. Skills include those such as technical skills, how to handle social encounters in the workplace, and basic training to be prepared to function for the job field they want to enter. To qualify, the applicant must be on disability, and would go through a thorough application process. TTRUD would be a non-profit organization and would rely mostly on donations, grants, and other government funding. We also plan to collaborate with any …

Red Alert, Jake Breunig, Priyadashini Chandrashekhar, Trey Gilliland, Landon Hammons, Jeff Mollman, Emma Topp

GSP at Murray State University

Red Alert is an app using voice recogni3on so people can call for help. The app is similar to “Hey Siri” present in iPhones and the Cortana feature in Androids. When a person uses his or her first preset keyword, the phone’s voice recogniton software accesses the app, which starts an audio recording, and when the second keyword is used, the app alerts the police. The primary consumer for Red Alert is high school to middle-aged women, with a secondary focus on those who live in urban areas. The technology exists, so the only needed recourse is programming. The risks …

The Impact Of Technology-Based Instruction In Undergraduate Tax Courses, Stephen M. Miller

Southwestern Business Administration Teaching Conference

Mobile technology-savvy, techno-hungry post-millennial students’ needs for a different approach to learning, and the positive impact of technology-based instruction have been extensively discussed in academic literature over a number of years. Classroom response systems (CRS), presentation software, and tax return preparation software are positively regarded by students and instructors alike, dependent upon the mode of use.

Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown

KSU Proceedings on Cybersecurity Education, Research and Practice

Occupational fraud, the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the organization’s resources or assets, is a growing concern for all organizations. While the typical organization loses at least 5% of annual revenues to fraud, current methods of detection and prevention are not fully adequate to reduce increasing occurrences. Although information systems are making life easier, they are increasingly being used to perpetrate fraudulent activities, and internal employee security threat is responsible for more information compromise than external threats.

The purpose of this research is to examine how information security policy quality and …

Anti-Money Laundering Programs For Casinos - A Comparison Of Macao And Us Practices, Carlos Siu, Malcolm Greenlees

International Conference on Gambling & Risk Taking

Anti-Money Laundering Programs for Casinos: A Comparison of Macao and US Practice.

Recent world events have reemphasized the importance of controlling and reporting of terrorism financing – one of the major reasons for National and International Anti Money Laundering procedures since the early 1980’s.

Although initially focused on commercial banking operations, casinos have been brought under the scope of that legislation since 1990 – as “money service businesses.” The explosive growth of the Macao casino business on the world gaming since 1995 has led to implementation of new rules for the casinos operating in that jurisdiction.

The current research describes …

Dynamic Pricing In Major League Baseball Tickets: Issues And Challenges, John T. Drea, Andrew Nahlik

Atlantic Marketing Association Proceedings

A rapidly growing trend in the business of professional sports is the use of dynamic pricing as a tool for maximizing revenue generation. Dynamic pricing (DP) is defined as a system in which prices respond to supply and demand pressures in a real time (or nearly real time) manner (Sahay 2007). American Airlines is credited with the first widespread use of DP as a pricing tool to handle the mismatches in supply and demand for certain flights (McAfee & te Velde 2006). DP has spread to numerous other industries, including entertainment, hotels, manufacturing to order, and lately, to Major League …

A Research Note On Street Pricing Requirements In Major U.S. Airport Retail Concessions Requests For Proposals, Blaise Waguespack

Atlantic Marketing Association Proceedings

When reviewing the subject of airport marketing, much of the literature is broken down into issues external or internal to the airport. The external literature tends to divide and differentiate airports on the issues of size (passenger counts) and who is the target of the marketing campaign. Those articles and books that tend to focus on the larger commercial airports (Jarach, 2005; Halpern and Graham, 2013) note the role the airport can play in economic development. Much of the external marketing tasks for the larger commercial airports are aimed at either attracting more airline service to the community or working …

Motivations In The Fine-Art Market: A Self-Determination Theory Approach, J. Paul Leavell

Atlantic Marketing Association Proceedings

Fine-art marketing research experiences friction that other arenas for marketing research do not. The product moved within this arena has subjective value with many drivers that can be difficult to quantify: The motivations of sellers and buyers may be different from what other marketing arenas experience (Marshall and Forrest 2011). The end price of fine art may have no relationship to the cost of inputs relying more on the demand driven by the artist’s reputation (Throsby 1994). Due to such challenges, the Academy has struggled in its contemplation of the marketing concept within this arena.

This paper will investigate the …