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Full-Text Articles in Business
Factors Influencing Recruitment Of Non-Accounting Business Professionals Into Internal Auditing, Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders, David A. Wood
Factors Influencing Recruitment Of Non-Accounting Business Professionals Into Internal Auditing, Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders, David A. Wood
Business Faculty Publications and Presentations
This paper examines factors affecting non-accounting business professionals' willingness to work in internal auditing. In a 2 × 6 experiment with 502 participants from across the country, we find that, in contrast to prior research examining accountants, business professionals have relatively favorable views of internal audit. Although they hold favorable views, participants were still less likely to apply for a position labeled as internal audit than an identical position with an alternate label. Varying the structure of internal audit, including job responsibilities, career path, and sourcing arrangement, did not affect participants' willingness to apply for an internal audit position. We …
Cash Flow Training And Improved Microfinance Outcomes, Marc J. Epstein, Kristi Yuthas
Cash Flow Training And Improved Microfinance Outcomes, Marc J. Epstein, Kristi Yuthas
Business Faculty Publications and Presentations
Despite its promise as a powerful tool for alleviating poverty, research suggests that microfinance has had only a modest impact on development. Misallocation of funds by clients has been implicated as a major impediment to microfinance success. In this study, clients received training on how to track (but not manage) their cash flows during the first two meetings of the microfinance loan cycle. Examination of weekly cash flow shows that clients immediately invested the majority of their funds into the businesses and carefully managed revenues and expenditures to maintain sufficient food and other household expenditures throughout the loan cycle. It …
The Influence Of Guilt Cognitions On Taxpayers’ Voluntary Disclosures, Jonathan Farrar, Cass Hausserman, Paul Dunn
The Influence Of Guilt Cognitions On Taxpayers’ Voluntary Disclosures, Jonathan Farrar, Cass Hausserman, Paul Dunn
Business Faculty Publications and Presentations
Guilt is a powerful emotion that is known to influence ethical decision-making. Nevertheless, the role of guilt cognitions in influencing restorative behaviour following an unethical action is not well understood. Guilt cognitions are interrelated beliefs about an individual’s role in a negative event. We experimentally investigate the joint impact of three guilt cognitions – responsibility for a decision, justification for a decision, and foreseeability of consequences – on a taxpayer’s decision to make a tax amnesty disclosure. Tax amnesties encourage delinquent taxpayers to self-correct to avoid severe penalties that would result if their tax evasion were discovered. Our findings suggest …
An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making, Jonathan Farrar, Cass Hausserman
An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making, Jonathan Farrar, Cass Hausserman
Business Faculty Publications and Presentations
The tax compliance literature on tax amnesties does not explicitly consider the underlying motivational influences on taxpayers’ self-correction decisions. Extant tax amnesty studies imply that extrinsic motives are the basis for self-correction, and only a few consider intrinsic motives (Rechberger, Hartner, Kirchler & Hämmerle, 2010; Torgler & Schaltegger, 2005). Consequently, we explore how extrinsic and intrinsic motives affect tax amnesty decision-making, following an unintentional taxpayer error. We conduct a quasi-experimental conjoint analysis on 1,266 taxpayers and vary the error magnitude. Results indicate that when taxpayers contemplate making a tax amnesty disclosure, desire to avoid a penalty is the most influential …
Beyond The Technology Revolution: Putting Practice Into Context, Jesse F. Dillard, Kristi Jane Yuthas
Beyond The Technology Revolution: Putting Practice Into Context, Jesse F. Dillard, Kristi Jane Yuthas
Business Faculty Publications and Presentations
As accounting information systems become more and more central to the technique and practice of accounting, it becomes crucial that our understanding expand beyond the technical aspects of development and application. Drawing on Habermas' social theory, arguments are presented that facilitate a significant expansion in the issues considered and participants involved. We illustrate how the theory can be used to formulate alternative views and to provide a basis for explicit recognition of the assumptions and ideologies that underlie systems applications.
Governance, Media And The Quality Of Environmental Disclosure, Kathleen Rupley, Darrell Brown, Scott Marshall
Governance, Media And The Quality Of Environmental Disclosure, Kathleen Rupley, Darrell Brown, Scott Marshall
Business Faculty Publications and Presentations
Given the rising emphasis on environmental disclosures and the expressed importance of 'good' governance in determining the extent of information disclosure in general, we examine the relation between specific aspects of governance and media coverage and the quality of voluntary environmental disclosure (VED). Using a sample of 127 firms over a six-year period (2000 to 2005), we empirically test characteristics of governance and media in relation to VED. Our results suggest that VED quality is positively associated with environmental media coverage, negative environmental media and board attributes of independence, diversity, and expertise. Results from supplemental analysis suggest that institutional investors …
'Negotiated' Transparency? Corporate Citizenship Engagement And Environmental Disclosure, Scott Marshall, Darrell Brown, Marlene Plumlee
'Negotiated' Transparency? Corporate Citizenship Engagement And Environmental Disclosure, Scott Marshall, Darrell Brown, Marlene Plumlee
Business Faculty Publications and Presentations
Corporate stakeholder relations are historically typified by power imbalances and mistrust, but in recent times, they are increasingly characterized by 'dialogue' based on mutual understanding and creative action. In this paper we consider corporate engagements with two external stakeholder groups, citizenship-focused non-governmental organizations (NGO) and institutional investors, and examine the potential association between these engagements and corporate disclosure of environmental information. Based on a sample of 183 firms over a three-year time period, we analyze the relationships between NGO engagement, investor activism and the quality of corporate voluntary environmental disclosure. Our findings suggest that engagement with skills-focused NGOs and the …
An Environmentally Enlightened Accounting, Jesse Dillard, Darrell Brown, Scott Marshall
An Environmentally Enlightened Accounting, Jesse Dillard, Darrell Brown, Scott Marshall
Business Faculty Publications and Presentations
Environmental stewardship must become a primary concern if management is to adequately fulfill its societal responsibilities. Management and accounting information systems must aggressively respond to these emerging requirements in order to support adequately the associated information needs as well as to design organizational systems that motivate and facilitate desired behavior. Our purpose here is to consider a framework useful for developing environmentally enlightening management and accounting information systems that take into account alternative environmental perspectives. The framework can be used to develop prototypes representing different levels of environmental enlightenment and, as such, can provide general guidance for moving collectives and …
A Data Dictionary Approach To Meeting User Requests For Accounting Information, Kristi Jane Yuthas, Dennis F. Togo
A Data Dictionary Approach To Meeting User Requests For Accounting Information, Kristi Jane Yuthas, Dennis F. Togo
Business Faculty Publications and Presentations
In this era of massive data accumulation, dynamic development of large-scale databases and inteifaces intended to be user-friendly, there is still an increasing demand on analysts as actual user access to databases is still not a common practice. A data dictionary approach, that includes providing users with a list of relevant data items within the database, can expedite the analysis of information requirements and the development of user-requested information systems. Furthermore, this approach enhances user involvement and reduces the demands on the analysts for systems development projects.