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Articles 1 - 5 of 5
Full-Text Articles in Business
Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe
Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe
Graduate Theses and Dissertations
In this study, I examine whether companies realize operational benefits from making “targeted auditor switches” (i.e., engaging a new auditor recently dismissed by a competitor company). While prior work provides evidence consistent with companies perceiving that auditor information spillovers are costly, there is sparse extant evidence as to whether auditors actually do transfer operational information across companies. I find that companies that switch to a competitor’s former auditor realize significant subsequent improvements in operating performance, and I provide evidence that the association between targeted auditor switches and improvements in operating performance varies predictably with several across- and within-market factors. In …
Outcomes Of Platform Openness In Complementary Markets, Franck Loic Soh Noume
Outcomes Of Platform Openness In Complementary Markets, Franck Loic Soh Noume
Graduate Theses and Dissertations
Mobile platform ecosystems are hyper-competitive environments. They provide important entrepreneurial opportunities for businesses that develop mobile apps. Platform openness is foundational in mobile platform ecosystems as it enables interactions between complements and platform. Although there are several studies on the impact of platform openness, our understanding of the outcomes of platform openness remains limited. In this dissertation, we examine thoroughly underexplored facets of platform openness as well as understudied outcomes. In the first essay, we investigate the impact of platform openness on incumbent complements’ performance outcomes. We unravel important causal mechanisms related to competition dynamics between new entrants and incumbent …
The Strategic Disclosure Of Currency Headwinds And Tailwinds, Kevin Butler
The Strategic Disclosure Of Currency Headwinds And Tailwinds, Kevin Butler
Graduate Theses and Dissertations
In this study, I examine whether companies are more likely to disclose revenue growth adjusted to remove the effects of foreign currency fluctuations (constant-currency revenue growth rates) when currency fluctuations decrease revenue growth (i.e., there is a currency headwind) than when currency fluctuations increase revenue growth. Public companies increasingly cite non-GAAP performance metrics when announcing earnings. While regulators see value in non-GAAP reporting, they continue to express concern that it is carried out inconsistently and in a misleading manner. Because the disclosure of constant-currency revenue growth is discretionary, companies have an incentive to strategically disclose it only when it benefits …
The Dynamics And Effects Of Supply Network Structure, Marat Davletshin
The Dynamics And Effects Of Supply Network Structure, Marat Davletshin
Graduate Theses and Dissertations
The rising interest in network theory among supply chain scholars reflects an emerging shift in perspective. To deliver global speed, efficiency, and responsiveness, modern firms’ supply chains are becoming increasingly complex. The patterns of interactions and interdependencies among hundreds of firms interconnected by these complex supply chains cannot be adequately explored from the dyadic perspective, which has dominated supply chain research for decades. Many supply chain scholars agree that the language of networks can provide a syntax and structure to describe and explore this complex reality. The actual application of network theory in supply chain research, however, has been limited. …
Engagement Of Information Systems Professionals In Open Source Software Development, Md Saifur Rahman Bhuiyan
Engagement Of Information Systems Professionals In Open Source Software Development, Md Saifur Rahman Bhuiyan
Graduate Theses and Dissertations
Open source (OS) development of software is becoming increasingly desirable for individuals and organizations alike. Organizations that heavily resisted this new way of developing software are now actively participating in this process. Participation of information systems (IS) professionals in the open source environment has been a focal point in this stream of research in information systems. The dissertation goes beyond participation and examines engagement of IS professionals in the open source environment. The concept of engagement facilitates a more comprehensive understanding of the relationship between a person and a his or her work. The three essays in the dissertation examine …