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Articles 1 - 30 of 31
Full-Text Articles in Business
Three Studies On Cybersecurity Disclosure And Assurance, Patricia Navarro Velez
Three Studies On Cybersecurity Disclosure And Assurance, Patricia Navarro Velez
Electronic Theses and Dissertations
This dissertation comprises three experimental studies that explore how management's financial disclosure behavior and security strategies influence the costs associated with cybersecurity breaches. The first study examines the cost of litigation in connection with cybersecurity incidents. The purpose of this study is to determine how the characteristics and content of cybersecurity incidents' disclosure affects jurors' liability assessments. Specifically, this study explores how jurors react to management timeliness in disclosing the incident and the plausibility of the explanations provided to justify the disclosure strategy. The second and third studies explore the value relevance of cybersecurity risk management (CRM) assurance. In particular, …
System Justification Theory: Synthesizing And Applying Its Theoretical Motivations In Behavioral Accounting Research, Wioleta Olczak
System Justification Theory: Synthesizing And Applying Its Theoretical Motivations In Behavioral Accounting Research, Wioleta Olczak
Electronic Theses and Dissertations
This dissertation consists of two studies on System Justification Theory, hereafter SJT. SJT (Jost and Banaji 1994) is a psychology theory stating that individuals justify the status quo even if doing so is against their own or their group's interest (Jost et al. 2004). Comprised of twenty propositions, SJT attempts to explain social and psychological factors driving individuals to perceive the social system as legitimate. These factors also drive individuals to support and maintain the social system. The synthesis and application of this psychological theory in behavioral accounting research is limited, but could provide explanatory evidence on individual decision-making in …
Two Studies Analyzing The Effects Of Business Case And Paradoxical Cognitive Framing On Sustainability Decision Making, Nadra Pencle
Two Studies Analyzing The Effects Of Business Case And Paradoxical Cognitive Framing On Sustainability Decision Making, Nadra Pencle
Electronic Theses and Dissertations
These two companion studies theoretically and empirically examine managers' use of different cognitive frames in decision-making related to corporate sustainability. Study I is a theoretical undertaking aimed at highlighting potential zones of investigation arising from the introduction of paradox theory into managerial accounting. First, I examine extant literature on paradoxes to garner an understanding of its evolution and application in the management and psychology domains. Second, I use current constructs and typologies to identify multiple sustainability and managerial accounting tensions as paradoxical. Third, I make recommendations on how to apply paradox theory more effectively to the corporate sustainability tensions I …
Three Studies Examining The Effects Of Business Analytics On Judgment And Decision Making In Accounting, Bradley Lang
Three Studies Examining The Effects Of Business Analytics On Judgment And Decision Making In Accounting, Bradley Lang
Electronic Theses and Dissertations
This dissertation consists of three studies investigating the relationship between business analytics and decision making in accounting. In an effort to improve performance, organizations increasingly emphasize fact-based decision making supported by business analytics, which translate complex data into manageable information through statistical analysis. While the recent focus on business analytics is transforming how managers make decisions, analytics alone do not generate increased performance; the synergy between business analytics and user judgments is a vital component of realizing value. To this end, Study I experimentally investigates how various characteristics of business analytics affect individuals' reliance and perceptions of the analytic. Through …
Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt
Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt
Electronic Theses and Dissertations
This dissertation consists of three studies that explore the potential for relational reasoning to advance research on the facilitation of expertise in complex audit domains. Study One seeks to explicate the potential that theory and methods from relational reasoning and associated research have to advance the audit expertise research stream. The implications for future research on facilitating auditing expertise are discussed in synchrony with future research questions, including whether or not such strategies will be effective in domains with more than minor relational complexity. Studies Two and Three experimentally examine the use of metacognitive skills intended to enhance relational knowledge, …
Three Studies Examining Auditors' Use Of Data Analytics, Jared Koreff
Three Studies Examining Auditors' Use Of Data Analytics, Jared Koreff
Electronic Theses and Dissertations
This dissertation comprises three studies, one qualitative and two experimental, that center on auditor's use of data analytics. Data analytics hold the potential for auditors to reallocate time spent on labor intensive tasks to judgment intensive tasks (Brown-Liburd et al. 2015), ultimately improving audit quality (Raphael 2017). Yet the availability of these tools does not guarantee that auditors will incorporate the data analytics into their judgments (Davis et al. 1989; Venkatesh et al. 2003). The first study investigates implications of using data analytics to structure the audit process for nonprofessionalized auditors. As the public accounting profession continues down a path …
Three Studies Examining Accountability In Auditing, Amy Donnelly
Three Studies Examining Accountability In Auditing, Amy Donnelly
Electronic Theses and Dissertations
This is dissertation consists of three studies investigating accountability in auditing. It is aimed at gaining a better understanding of how auditors make decision in the presence of accountability pressure. The first study is a literature review of the experimental audit research on accountability. It provides a conceptual framework for organizing prior research on this topic and offers opportunities for future research. The second study experimentally investigates accountability as a potential mitigating mechanism for the performance declines caused by ego depletion. Auditors are shown to be susceptible to depletion, but research has yet to consider how a natural element of …
Three Studies Examining The Effects Of Informal Management Control Systems And Incentive Compensation Schemes On Employees' Performance, Kazeem Akinyele
Three Studies Examining The Effects Of Informal Management Control Systems And Incentive Compensation Schemes On Employees' Performance, Kazeem Akinyele
Electronic Theses and Dissertations
This dissertation is comprised of three studies investigating the effects of informal management control systems (MCS) and different types of incentive compensation schemes on employees' performance. Prior research describes informal MCS as implicit sets of structures that management adopts to encourage employees to act in a way that aligns with overall organizational goals (Berry et al. 2009). Management usually puts informal MCS in place to inspire self-regulation behaviors among employees; hence, management may not reward or penalize employee behavior that is consistent or inconsistent with this informal MCS (Berry et al. 2009; Christ et al. 2008). Informal controls are implied …
The Expansion Of Financial Regulation To Include Humanitarian Issues:An Examination Of The Development Of Conflict Mineral Reporting Requirements Using Actor-Network Theory, Robert Tennant
Electronic Theses and Dissertations
This study conceptually and empirically examines the establishment of certain financial regulation that resulted from the Global Financial Crisis (GFC) of 2007-2009. The crisis led to the establishment of the most extensive change in the regulation of the financial sector since the Great Depression (Green, 2011). During the forty years leading up to the crisis, the United States had engaged in a process of increased deregulation to promote greater efficiency (Yaron & Hendershott, 1998). The belief that reduced regulation would improve efficiency and foster innovation became the mantra of many economic advisers to policy setters, to the point that as …
Under-Researched Areas Of Audit Quality: Inputs, Firms, And Institutions, Jared Eutsler
Under-Researched Areas Of Audit Quality: Inputs, Firms, And Institutions, Jared Eutsler
Electronic Theses and Dissertations
Francis (2011) lists three under-researched units of analysis that affect audit quality: inputs, firms, and institutions. This dissertation analyzes how each of these units of analysis contributes to audit quality. Study 1 examines audit inputs, specifically, characteristics of the individual auditor that affect professional skepticism. Study 2 examines how firm staffing decisions affect audit quality. Study 3 examines how the Public Company Accounting Oversight Board ("PCAOB"), as a regulatory institution, promotes audit quality through their risk-based inspection program. The first study reports the results of two experiments that examine professional skepticism as a function of moral agency. Consistent with the …
Decision Making In Corporate Taxation, Bonnie Brown
Decision Making In Corporate Taxation, Bonnie Brown
Electronic Theses and Dissertations
This dissertation is comprised of three experimental studies that examine corporate tax aggressiveness through an investigation of judgment and decision making in the corporate tax environment. Studies 1 and 2 examine individual judgment involved in decision making (i.e., assessments of tax positions based upon tax scenario facts and tax authority). Study 1 examines how advice from external tax advisors and a tax advisor's association with the company's audit firm influences the aggressiveness of experienced in-house corporate tax decision makers. Study 2 examines how situational factors in the corporate tax environment interact with individual traits to affect individual-level tax aggressiveness, focusing …
Re-Thinking The Intentionality Of Fraud: Constructing And Testing The Theory Of Unintended Amoral Behavior To Explain Fraudulent Financial Reporting, Andrew Dill
Electronic Theses and Dissertations
My three-paper dissertation is aimed at applying the concepts of bounded ethicality and ethical fading to accounting fraud. Typical of relatively new fields such as behavioral ethics, theoretical models are scarce (Tenbrunsel & Smith-Crowe, 2008). As such, the purpose of Study 1 is to unify disparate theories and ideas from psychology and behavioral ethics as a means of constructing a theory, the Theory of Unintended Amoral Behavior (TUAB), which includes the concepts of bounded ethicality and ethical fading. In addition, the pressure for management to meet earnings expectations is discussed through the lens of the TUAB as an example of …
Three Studies Examining Nonprofessional Investors' Decision Making, Anis Triki
Three Studies Examining Nonprofessional Investors' Decision Making, Anis Triki
Electronic Theses and Dissertations
This dissertation consists of three studies exploring nonprofessional investors' decision making. Technological advancements witnessed by the capital markets in recent years have caused significant changes to the dissemination and use of information, particularly by nonprofessional investors. Among these developments is the growth of social media that allows anyone to post information upon which others may rely and the availability of DAs that assist decision makers in evaluating the quality of information reported by an organization. The purpose of this dissertation is to investigate the benefits of using DAs that are capable assessing the quality of information reported to capital market …
Three Studies Examining The Effects Of Psychological Distance On Judgment And Decision Making In Accounting, Martin Weisner
Three Studies Examining The Effects Of Psychological Distance On Judgment And Decision Making In Accounting, Martin Weisner
Electronic Theses and Dissertations
This dissertation comprises three studies, a literature review and two experimental studies, that center on the effects of psychological distance on judgment and decision-making in accounting. Construal level theory (CLT) of psychological distance (Liberman and Trope 1998; Trope and Liberman 2003), a framework recently developed in the field of social psychology, constitutes the theoretical foundation for each study. The first study reviews extant literature on CLT and illustrates the theory's potential for investigating previously unexplained phenomena within the accounting domain. Selected publications that apply CLT in contexts that are of particular interest to accounting researchers are emphasized and a series …
Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi
Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi
Electronic Theses and Dissertations
In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and …
The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?, Joseph Canada
The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?, Joseph Canada
Electronic Theses and Dissertations
The evolution of technology brings with it the evolution of business processes. Without a doubt, technology changes how work is performed. At first glance, workplace technology appears to be a great boon to society. However, research presents opposing views on how workplace technologies impact the individual. One perspective argues that organizations utilize technology to redesign work processes, such that the worker requires less skill, autonomy, and compensation. The opposing perspective argues that organizations utilize technology to empower employees to improve efficiency and profits. This dissertation consists of three interrelated studies examining workplace technology’s impact on decision makers. The first study …
The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment, Jeffrey Reinking
The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment, Jeffrey Reinking
Electronic Theses and Dissertations
This dissertation consists of three related studies examining the diffusion of digital dashboard technology throughout today’s organizations. Dashboards, once reserved for the executive level, are now available to managers at the lower levels of the organization. For these managers, dashboards have become an integral part of their work life to support their decision environment, to provide consistency in measures, to monitor performance, and to communicate information throughout the organization. Prior research in the practice literature has shown that dashboards improve managerial performance and organizational performance as well as communicate organizational goals and objectives; however, empirical research has not been conducted …
Regulation And The Auditing Profession, Alexey Lyubimov
Regulation And The Auditing Profession, Alexey Lyubimov
Electronic Theses and Dissertations
The dissertation consists of three studies examining three different regulatory issues that affect the auditing profession. The first study has two main foci. First, the study investigates the impact of Sarbanes-Oxley Act (SOX) on the Big 4 fee premium. Second, the study investigates the relationship between the size of an audit client and annual fee change. The results show that in the post-SOX environment, clients of non-Big 4 firms have experienced greater increases in audit fees than the clients of the Big 4 firms, resulting in a diminishing Big 4 premium. This is consistent with the notion that non-Big 4 …
An Examination Of Issues Related To Professional Skepticism In Auditing, Erin Burrell Nickell
An Examination Of Issues Related To Professional Skepticism In Auditing, Erin Burrell Nickell
Electronic Theses and Dissertations
The third general standard of fieldwork requires auditors to maintain a skeptical mindset with regards to the collection and critical assessment of audit evidence. While professional skepticism is frequently referenced by professional standards, a lack of precision in defining the concept presumably leads to variation in how skepticism is exercised in practice. Drawing on theories from the fields of psychology, economics and organizational justice, this dissertation considers different perspectives of what constitutes sufficient professional skepticism and examines how those perspectives differ between audit practitioners and regulators. First, I consider competing perspectives of professional skepticism – neutral versus presumptive doubt – …
More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance, Kimberly A. Zahller
More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance, Kimberly A. Zahller
Electronic Theses and Dissertations
The three studies in this dissertation explore the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP). CSR consists of social, ethical, and environmental performance dimensions that have not traditionally appeared in mandated financial reports and largely reflect societal expectations for corporate behavior beyond legal and regulatory constraints. CSR is reflected in both corporate actions (performance outcomes) and voluntary reporting (disclosure), and the two are not necessarily equivalent due to managerial discretion in disclosure. Although the mechanisms remain unclear, the general consensus is that there is a positive relationship between CSR and CFP. In considering the drivers and …
Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies, Jason Chen
Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies, Jason Chen
Electronic Theses and Dissertations
This dissertation consists of three separate but interrelated studies examining the formation and management of tax policies. The first study uses stakeholder theory (ST) to investigate the strategic management practices of the Transport for London (TfL) during discrete stages in the adoption, implementation, and amendments of the tax policy reform known as the London Congestion Charge (LCC). Results indicate that TfL has utilized power, legitimacy, and urgency as its main policy management tactics with a significant emphasis on legitimatizing the LCC and its subsequent policy amendments. The second study draws on social exchange theory (SET) to reexamine the relationship between …
The Effects Of Risk And Trust On The Achievement Of Sustainable Competitive Advantage From B2b E-Commerce Trading Relationships, Clark J. Hampton
The Effects Of Risk And Trust On The Achievement Of Sustainable Competitive Advantage From B2b E-Commerce Trading Relationships, Clark J. Hampton
Electronic Theses and Dissertations
This dissertation consists of three interrelated studies focusing on the use of business-to-business (B2B) electronic commerce (e-commerce) to facilitate supply chain transactions. B2B e-commerce enabled supply chains produce substantial savings for organizations by reducing the amount of time and money necessary to negotiate contracts, processes orders, and pay suppliers. However, doubt exists as to whether reduced transaction costs are a sustainable competitive advantage for organizations. The advent of widespread and cost effective B2B e-commerce enabled supply chains coupled with increasingly complex, dynamic, and global competitive markets are encouraging organizations to form long-term relationships with their trading partners to achieve sustainable …
Three Studies Related To The Institutionalization Of International Financial Reporting Standards., Anna Alon
Three Studies Related To The Institutionalization Of International Financial Reporting Standards., Anna Alon
Electronic Theses and Dissertations
This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Nationalism was found to influence the extent of adoption. The study contributes to IFRS adoption literature by recognizing …
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips
Electronic Theses and Dissertations
This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor's litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is evaluated by jurors, following the bankruptcy of a client. The first study examines whether the auditor's SOX Section 404 reporting decisions influence lawyers' assessments of their litigation exposure. The second study investigates whether voluntary disclosures of significant deficiencies in internal controls within the SOX Section 404 report, and the subjectivity of the internal control judgments made by the auditor, …
Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies, Amy Hageman
Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies, Amy Hageman
Electronic Theses and Dissertations
This dissertation consists of three separate but interrelated studies examining the antecedents and consequences of sales and use tax (SUT) policy. The first study investigates whether elements of the SUT system influence elements of economic development, and tests whether SUT rates and/or bases influence state-aggregated levels of capital expenditures and employment within the manufacturing sector from 1983-2006. Results indicate that elements of the tax base (i.e., SUT exemptions) affect these indicators of economic development, but the same relationship was not seen for SUT rates. The second study examines individual taxpayer compliance across different tax settings (i.e., the state use tax …
Organizational Legitimacy And The Strategic Use Of Accounting Information: Three Studies Related To Social And Environmental Dis, Charles Cho
Electronic Theses and Dissertations
This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation of corporate website environmental disclosure in relation to firm environmental performance of four size-matched sample groups constructed based …
Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India, Vikram G. Desai
Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India, Vikram G. Desai
Electronic Theses and Dissertations
This dissertation focuses on the globalization of audit markets. In particular, this dissertation is studying the entry of the Big Four accounting firms into India post-economic and political reforms of the early 1990s. The dissertation is comprised of three separate, but related studies. Each study appeals to prior research in accounting and related disciplines to examine the entry of the Big Four accounting firms in India. The first study appeals to audit market and economic research on incumbent pricing to examine ways in which local accounting firms in India adapted to the competition introduced by the Big Four accounting firms. …
Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing, Renu V. Desai
Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing, Renu V. Desai
Electronic Theses and Dissertations
This dissertation evaluates the economic and ethical considerations underlying the outsourcing of professional services such as finance and accounting. The dissertation is comprised of three separate, but related studies. The first study explores the adequacy of the disclosure rules recommended in the revised ethics rulings regarding disclosure of outsourcing relationships and the resulting ethical and economic repercussions for both, the AICPA members and their clients. The second study analyzes the disclosure rules recommended in the AICPA ethics rulings regarding disclosure of outsourcing relationships from an ethical standpoint. The third study adopts the perspective of the third party service provider. The …
Adaptive Self-Regulation And Organizational Politics: Investigating The Effects In The Accounting Profession, Sharon Howell
Adaptive Self-Regulation And Organizational Politics: Investigating The Effects In The Accounting Profession, Sharon Howell
Electronic Theses and Dissertations
The purpose of this dissertation is to investigate whether or not perceptions of organizational politics mediate the relationships between accountants' personality and interpersonal traits and their perceptions of a superior's leadership ability and performance. An accountant who has a higher degree of confidence in his or her superior's abilities is more likely to be committed to a given project, resulting in a better project outcome. This benefits the client and ultimately society as a whole. This study contributes to the accounting and psychology literatures because extant research views perceptions of leadership ability and performance from the perspective of the individual …
Accounting Disclosure At The Organization-Society Interface: A Meta-Theory And Empirical Evidence, Jennifer Ching-Kuan Chen
Accounting Disclosure At The Organization-Society Interface: A Meta-Theory And Empirical Evidence, Jennifer Ching-Kuan Chen
Electronic Theses and Dissertations
This dissertation consists of three studies related to accounting disclosure at the interface of the organization and society. The first study investigates the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory and integrates these theories into a more cohesive meta-theory of the organization-society interface. The second study examines whether a corporation's charitable contributions represent a corporate social performance strategy or a legitimation strategy. More specifically, study two investigates, from two competing perspectives, how corporate executives rationalize their philanthropic actions. The third study analyzes the relationship between the current tax laws and the fulfillment of corporate …