Business Commons^™

Two Essays On Ceo Inside Debt Compensation, Nilakshi Borah

Doctoral Dissertations

In the first chapter, I examine the effect CEO inside debt holdings on firm cash holdings, as measured by the ratio of cash and marketable securities to net assets using a sample of EXECUCOMP firms over the period of 2006 to 2008. Following prior literature on CEO inside debt holdings (Cassell et al., 2012), I use the following two measures as proxies for CEO inside debt compensation: (1) the CEO to firm debt/equity ratio, which is calculated as the CEO's debt/equity ratio scaled by the firm's debt to equity ratio and 2) an indicator variable equal to one when the …

Escapist Environments, Restorative Experiences, And Consumer Self-Regulation, G. David Shows

Doctoral Dissertations

The study of atmospherics recognizes shoppers engage in consumption for more than its utilitarian function. The concept of the recreational shopper recognizes the value-producing process of the consumption experience. This research furthers the understanding of consumption by delving into the value-enhancing process of escaping during the experience, as well as measuring the mediating effects of fascination and authenticity. In this study, a test of an individual's self-regulating behavior and the moderating effects on the consumption experience help determine if predetermination affects an escape experience.

Pictured scenes of restaurants were pretested for their ability to produce fascination and represent and authentic …

The Effects Of Procedural Injustice, Rebecca B. Martin

Doctoral Dissertations

The purpose of this dissertation is to test for the existence of procedural injustice (PIJ) in the audit environment and its effect on junior auditor's reporting of time and level of skeptical action. This dissertation theorizes that the conflicting forces between junior auditors' ethical beliefs, formal firm policies forbidding the underreporting of chargeable time (URT), and implicit encouragement from managers to engage in URT result in a unique aspect of the audit environment, PIJ, because entry-level auditors perceive these conflicting beliefs and messages as unfair. In this study, PIJ is defined as the inverse of procedural justice, which is the …