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Old Dominion University

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Full-Text Articles in Business

The Ethical And Legal Implications Of Iot Data In Business Organizations, Kennedy Bellamy Apr 2024

The Ethical And Legal Implications Of Iot Data In Business Organizations, Kennedy Bellamy

Cybersecurity Undergraduate Research Showcase

The Internet of Things (IoT) has transformed how our day to day lives by implementing and evolving technology that allows data to be exchanged between interconnected devices without the need for human involvement. This paper investigates the implications of IoT expansion and development in corporate organizations, focusing on both the opportunities and challenges it brings. IoT encompasses a wide range of data kinds, from sensor readings to user interactions, across industries such as manufacturing, healthcare, and retail. However, greater connection raises ethical and legal challenges, especially over data privacy, ownership, and control. Potential breaches of privacy and illegal data access …


The Role Of Discrete Emotions In Job Satisfaction: A Meta-Analysis, Courtney E. Williams, Jane Shumski Thomas, Andrew A. Bennett, George C. Banks, Allison Toth, Alexandra M. Dunn, Andrew Mcbride, Janaki Gooti Jan 2024

The Role Of Discrete Emotions In Job Satisfaction: A Meta-Analysis, Courtney E. Williams, Jane Shumski Thomas, Andrew A. Bennett, George C. Banks, Allison Toth, Alexandra M. Dunn, Andrew Mcbride, Janaki Gooti

Management Faculty Publications

[Summary] The relationship between emotions and job satisfaction is widely acknowledged via affective events theory (AET). Despite its widespread use, AET was not designed to address why specific emotions might differentially relate to job satisfaction. We utilize appraisal theory of emotion to refine AET and provide this nuanced theorizing. We meta‐analytically test our ideas with 235 samples across 99 883 individuals and 22 600 intra‐individual episodes. We test two approaches—specific emotion experiences (16 discrete emotions) versus general emotion experiences (positive or negative emotions)—and present empirical evidence of their similarities and differences with job satisfaction. Our findings suggest that specific emotions …


Women Leaders' Lived Experiences Of Bravery In Leadership, Michelle E. Bartlett Jan 2024

Women Leaders' Lived Experiences Of Bravery In Leadership, Michelle E. Bartlett

Educational Foundations & Leadership Faculty Publications

Purpose

The research aims to understand the stories of women leaders who have demonstrated bravery in leadership. By analyzing their lived experiences through storytelling and narratives, it seeks to shed light on the challenges and motivations behind their brave actions, contributing to a deeper understanding of bravery in leadership within gender and organizational contexts.

Design/methodology/approach

This study adopts a qualitative multiple case study approach, focusing on the autobiographical accounts of three women leaders to explore their experiences of bravery in leadership. Utilizing narrative analysis (NA), it is grounded in ethical leadership theory and narrative identity theory. The research method involves …


Leadership And Environmental Sustainability: An Integrative Conceptual Model Of Multilevel Antecedents And Consequences Of Leader Green Behavior, Hannes Zacher, Clara Kühner, Ian M. Katz, Cort W. Rudolph Jan 2024

Leadership And Environmental Sustainability: An Integrative Conceptual Model Of Multilevel Antecedents And Consequences Of Leader Green Behavior, Hannes Zacher, Clara Kühner, Ian M. Katz, Cort W. Rudolph

Psychology Faculty Publications

Environmental sustainability is a strategic and ethical imperative for organizations, and numerous studies have investigated associations between leadership and employee pro-environmental or “green” behavior. However, these studies have typically focused on leadership styles that conflate leader behavior with its assumed antecedents or consequences. Moreover, the literature on relations between leadership and environmental sustainability constructs is fragmented and in need of systematic integration to effectively guide future research and practice. Accordingly, we pursue three goals in this conceptual paper. First, after a brief review of key insights from extant theoretical and empirical research, we define leadership in the context of environmental …


Dealing With The Effects Of Covid-19 Job Demands On Public Sector Employees’ Work Engagement And Job Burnout: The Role Of Public Service Motivation, Servant Leadership, And Mission Valence, Phillip Joseph Dillulio Oct 2023

Dealing With The Effects Of Covid-19 Job Demands On Public Sector Employees’ Work Engagement And Job Burnout: The Role Of Public Service Motivation, Servant Leadership, And Mission Valence, Phillip Joseph Dillulio

Psychology Theses & Dissertations

The global recession stemming from the COVID-19 pandemic had a significant impact on the public sector of the U.S. economy. Specifically, reduced tax revenues from a dramatic decline in economic activity and increased demand for public services resulted in new and increased job demands for public sector employees (Eggers et al., 2020). However, limited research has examined the effects of COVID-19-related demands on job burnout and work engagement among public sector employees, and the role of personal, social, and organizational resources to protect their well-being (Demerouti & Bakker, 2023). The current study addressed this gap by employing the Job Demands …


Third-Party Reactions To Performance Feedback, Daroon Mohammed Jalil Oct 2023

Third-Party Reactions To Performance Feedback, Daroon Mohammed Jalil

Psychology Theses & Dissertations

Although the provision of feedback has traditionally been treated as a dyadic event, I argue for the existence of a neglected third-party - the witness. Drawing from the dual process model of vicarious mistreatment and feedback intervention theory, I hypothesize that 1) third parties experience negative [positive] affect when witnessing an unjust [just] feedback event, 2) negative [positive] affect is stronger when feedback cues are self-referenced [task-referenced], and 3) negative [positive] affect is related to a subsequent decrease [increase] in feedback seeking intentions. Results from a 2x2 between-subjects experiment with 470 participants provide partial support for the hypotheses. Third-parties experienced …


Global Energy Consumption: An Analysis Of Variables That Shape Per Capita Usage, Or How Pump Price, Urbanization, And Fossil Fuels Imports Impact Fossil Fuels Consumption Per Capita Across Oecd Countries, Mila Demchyk Savage Aug 2023

Global Energy Consumption: An Analysis Of Variables That Shape Per Capita Usage, Or How Pump Price, Urbanization, And Fossil Fuels Imports Impact Fossil Fuels Consumption Per Capita Across Oecd Countries, Mila Demchyk Savage

Graduate Program in International Studies Theses & Dissertations

Among reasons explaining the importance of studying fossil fuel consumption are: crude oil is a subject of the international commodities market, thus, any fluctuation related to its' availability or price would impact the rest of the World; natural resources like oil, gas, and coal are limited; the extensive use of fossil fuels harms our surroundings, creating many environmental concerns; every human (on average) has been using more energy since 1971 and the trend is expected to continue. The upward trend is not consistent among individual countries. Therefore, the core question of my research is, `Why do some countries consume less …


Two Essays On Retail Trading, Qiqi Liang Aug 2023

Two Essays On Retail Trading, Qiqi Liang

Theses and Dissertations in Business Administration

Essay 1: Retail investors from the discount broker Robinhood swarm into stocks with pending earnings announcements and stay away from them immediately after the announcements. We study four competing explanations for this phenomenon: liquidity provision, informed trading, lottery preference, and attention-induced herding by noise traders. We find strong evidence that, immediately around earnings announcements, Robinhood investors’ behavior is primarily driven by attention-induced noise trading. Our results offer new insights into retail traders’ motivation for trading when they face heightened uncertainty from earnings announcements. Our study also goes beyond Barber et al.’s (2022) limited focus on the top 0.5% of the …


Human Psychology Factors Influencing Agile Team Autonomy In Post-Pandemic Remote Software Organizations, Ravikiran Kalluri May 2023

Human Psychology Factors Influencing Agile Team Autonomy In Post-Pandemic Remote Software Organizations, Ravikiran Kalluri

Engineering Management & Systems Engineering Theses & Dissertations

Agile project management methods are gaining in popularity in the software industry as software development teams are being asked to be adaptive to market needs and resilient to change and uncertainty. With increasing market uncertainty, global competition, and time-to-market pressure, it is becoming a challenge to develop an innovative product and deliver it on-time without the opportunity that comes from team autonomy to experiment and learn from failures in a remote workplace. To resolve this challenge, it is critical to understand the myriad human psychological factors in play that influence Agile team autonomy in a remote work environment.

The role …


Determining The Degree To Which Ideational Behavior Predicts Occupational Identity Achievement In Emerging Adult College Students Preceding Entry Into The Fourth Industrial Revolution Workforce, Carrington M. Faulk May 2023

Determining The Degree To Which Ideational Behavior Predicts Occupational Identity Achievement In Emerging Adult College Students Preceding Entry Into The Fourth Industrial Revolution Workforce, Carrington M. Faulk

STEMPS Theses & Dissertations

As emerging adults transition into the Fourth Industrial Revolution (4IR) workforce, it is essential to understand the factors that predict successful occupational identity achievement, as automation will impact human occupational identity crises. This descriptive cross-sectional study implemented a correlation design to determine the degree to which ideational behavior predicts occupational identity achievement preceding entry into the 4IR workforce. Using a sample of 166 emerging adult college students from a Mid-Atlantic, diverse, four-year university, data were collected using Runco’s Ideational Behavior Scale (RIBS) and Melgosa’s Occupational Identity Achievement subscale (OIA). Results showed that ideational behavior significantly predicted occupational identity achievement ( …


Climbers’ Risk Perceptions Of Erosion From Flooding At Carderock Recreation Area, Chandler J. Berry May 2023

Climbers’ Risk Perceptions Of Erosion From Flooding At Carderock Recreation Area, Chandler J. Berry

Human Movement Sciences Theses & Dissertations

Through increased temperature, precipitation, frequency of extreme weather, flooding, drought, and fire, climate change will alter where and how people can recreate. Extant research illustrates the effects of climate change on a variety of outdoor recreation activities; however, little research has been completed on the effects of climate change on rock climbing outside of the alpine environment. One such impact found at Carderock Recreation Area is riverine flooding and erosion. This study used a quantitative survey research design to understand how risk perceptions of erosion from flooding are affected by place attachment and the past use history of rock climbers …


Two Essays On Industry Tournament Incentives, Sarah Almisher May 2023

Two Essays On Industry Tournament Incentives, Sarah Almisher

Theses and Dissertations in Business Administration

A large body of literature has developed on the disparities in compensation among chief executive officers. Financial media has highlighted the fact that CEOs in the United States receive excessive pay and that the gap among executive compensation is soaring. High compensation creates incentives for CEOs to take higher risk in firm policies to land a more attractive position managing another firm and attaining higher pay which is considered the ultimate prize (Kale, Reis, and Venkateswaran 2009; Coles, Daniel, and Naveen 2006). This creates a tournament in the managerial labor market. We define this tournament as the pay differential between …


Firm Capabilities, Great Power Competition, And The Structural Reshaping Of Globalization, Samuel Wilson May 2023

Firm Capabilities, Great Power Competition, And The Structural Reshaping Of Globalization, Samuel Wilson

Theses and Dissertations in Business Administration

The changing nature of modern globalization has given rise to strategic competition between great power states, who utilize global firms and policy interventions in commercial markets to pursue state-level objectives. Multinational executives operating in global markets must contend with the consequences of great power competition between countries like the US and China, developing novel strategies and capabilities to defend firm performance in the face of trade wars and geopolitical confrontation. Through the analysis of risk factor disclosures of foreign multinational firms operating in China, as well as cases of Chinese economic and industrial espionage against US firms, this study utilizes …


Towards A Formal Theory Of Humor In Organizations, Richard Joseph Hayes May 2023

Towards A Formal Theory Of Humor In Organizations, Richard Joseph Hayes

Psychology Theses & Dissertations

Current theories and models of humor conceptualize humor at the individual, dyadic, and organizational level. These theories laid the foundation for research and empirical findings that have established humor’s impact in the workplace. Yet, because these theories are not integrated, they individually do not offer a comprehensive view of humor in the workplace across different levels, hindering the development of multilevel research designs. Additionally, the ambiguity of these narrative theories hampers empirical testing precision. This dissertation expands the literature by introducing a mathematical, multilevel model of humor and tests that theory using computational simulation methods. Synthetic environments reproduced observed correlations …


Applicable Mitigation Strategies And Technology Propositions: Preventing Scamming In Marginalized Populations, Grace Nicole Sandhofer-Adams Apr 2023

Applicable Mitigation Strategies And Technology Propositions: Preventing Scamming In Marginalized Populations, Grace Nicole Sandhofer-Adams

Cybersecurity Undergraduate Research Showcase

This essay serves as a proposal for new technology and mitigation against the scamming of marginalized individuals (i.e., those over the age of 65). Research supports this outline, giving background to the types of scams, and prevention strategies currently seen in the cybersecurity landscape. It is evident that the methods we currently use to combat scamming attacks are not effective, therefore, I propose a new solution. This proposed telecommunications strategy is necessary to prevent scamming of all internet users, no matter the device. This telecommunication strategy would use artificial intelligence and machine learning to constantly improve its detection over time, …


How Social Media Influencer Collaborations Are Percieved By Consumers, Veronica L. Thomas, Kendra Fowler, Faegheh Teheran Jan 2023

How Social Media Influencer Collaborations Are Percieved By Consumers, Veronica L. Thomas, Kendra Fowler, Faegheh Teheran

Marketing Faculty Publications

Within the social media community, influencers engage in a variety of collaborative practices such as tagging, reposting content from, or forming partnerships with other influencers and brands. While such collaborative efforts are a known practice, less is understood about how influencer collaborations affect consumers' perceptions of the partnering influencers, specifically when a status differential exists within the collaboration. We suggest that such collaborative practices, specifically those where the focal influencer has a higher status than the collaborating partner, may help to weaken consumers' perceptions that the influencer's actions are purely self‐focused. A pilot study, analyzing both influencer–influencer collaborations and influencer–brand …


Protecting Low-Income Consumers In The Era Of Digital Grocery Shopping: Implications For Wic Online Ordering, Qi Zhang, Priyanka Patel, Caitlin M. Lowery Jan 2023

Protecting Low-Income Consumers In The Era Of Digital Grocery Shopping: Implications For Wic Online Ordering, Qi Zhang, Priyanka Patel, Caitlin M. Lowery

Community & Environmental Health Faculty Publications

The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is now expected to allow participants to redeem their food benefits online, i.e., via online ordering, rather than only in-store. However, it is unclear how this new benefit redemption model may impact participants’ welfare since vendors may have an asymmetric information advantage compared with WIC customers. The WIC online ordering environment may also change the landscape for WIC vendors, which will eventually affect WIC participants. To protect WIC consumers’ rights in the new online ordering model, policymakers need an appropriate legal and regulatory framework. This narrative review provides that …


Digital Platforms And Entrepreneurial Support: A Field Experiment In Online Mentoring, Saurabh A. Lall, Li-Wei Chen, Dyana P. Mason Jan 2023

Digital Platforms And Entrepreneurial Support: A Field Experiment In Online Mentoring, Saurabh A. Lall, Li-Wei Chen, Dyana P. Mason

Management Faculty Publications

The benefits of entrepreneurial mentorship are well documented, but there is limited research on how entrepreneurs connect with mentors, especially in digital settings. We partnered with an online platform that connects entrepreneurs to potential mentors to conduct a field experiment in online mentoring. Drawing on literature on entrepreneurial mentorship and Social Cognitive Theory, we compared the effects of three interventions on the likelihood of reaching out and making a connection with a mentor in a digital setting. We find that showing entrepreneurs a video of a successful mentor–mentee relationship increases the chances that they will reach out to a potential …


What Type Of Central Banker Dampens The Political Business Cycle? The Case Of Africa, Christine Strong Jan 2023

What Type Of Central Banker Dampens The Political Business Cycle? The Case Of Africa, Christine Strong

Economics Faculty Publications

This article investigates the extent to which central bank independence can help to reduce political business cycles in Africa. Like previous studies, we find evidence of political cycles in our sample of 34 African countries for the period 1980–2018, but our findings show that politicians' ability to manipulate both fiscal and monetary policy depends on the degree of alliance between the fiscal authority and the monetary authority. Indeed, our analysis reveals that the political business cycle worsens when the central banker is an ally whereas a non‐ally central banker is associated with a decrease in the ability of the incumbent …


The Choice Of Technology In Economic Development, Lei Wen, Haiwen Zhou Jan 2023

The Choice Of Technology In Economic Development, Lei Wen, Haiwen Zhou

Economics Faculty Publications

The impact of capital accumulation on job creation is an important and interesting issue in economic development. This model provides a general-equilibrium framework for studying technology choice with unemployment in a developing economy based on micro-foundations. Unemployment in the urban sector results from the existence of efficiency wages. Manufacturing firms engage in oligopolistic competition and choose technologies to maximise profits. A more advanced technology uses more capital and less labour. In the steady state, an increase in the amount of capital induces firms to choose more advanced technologies and the wage rate increases. While a higher capital stock always induces …


A Model Of Build Back Better Utilization: Long-Term Recovery Groups And Post-Disaster Housing Recovery, Eduardo Landaeta, Jesse Richman Jan 2023

A Model Of Build Back Better Utilization: Long-Term Recovery Groups And Post-Disaster Housing Recovery, Eduardo Landaeta, Jesse Richman

Political Science & Geography Faculty Publications

Housing recovery, especially for vulnerable populations, can be a challenging process. Questions regarding whether to rebuild damaged housing and whether to restore it to its previous state or to build back better must be answered. In the United States, Long-Term Recovery Groups (LTRGs) play a crucial role in channeling assistance to vulnerable community members as they embark on housing recovery. However, the experiences of LTRGs have been understudied. To address this gap, the study utilizes interviews with a diverse range of LTRG members and develops an agent-based model following the Overview, Design concepts, and Details (ODD) protocol. The results highlight …


A Design Concept For A Tourism Recommender System For Regional Development, Leyla Gamidullaeva, Alexey Finogeev, Mikhail Kataev, Larisa Bulysheva Jan 2023

A Design Concept For A Tourism Recommender System For Regional Development, Leyla Gamidullaeva, Alexey Finogeev, Mikhail Kataev, Larisa Bulysheva

Information Technology & Decision Sciences Faculty Publications

Despite of tourism infrastructure and software, the development of tourism is hampered due to the lack of information support, which encapsulates various aspects of travel implementation. This paper highlights a demand for integrating various approaches and methods to develop a universal tourism information recommender system when building individual tourist routes. The study objective is proposing a concept of a universal information recommender system for building a personalized tourist route. The developed design concept for such a system involves a procedure for data collection and preparation for tourism product synthesis; a methodology for tourism product formation according to user preferences; the …


A Systematic Review Of Marketing Practices Used In Online Grocery Shopping: Implications For Wic Online Ordering, Leslie Hodges, Caitlin M. Lowery, Priyanka Patel, Joleen Mcinnis, Qi Zhang Jan 2023

A Systematic Review Of Marketing Practices Used In Online Grocery Shopping: Implications For Wic Online Ordering, Leslie Hodges, Caitlin M. Lowery, Priyanka Patel, Joleen Mcinnis, Qi Zhang

Community & Environmental Health Faculty Publications

The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) plans to allow participants to redeem their food package benefits online, i.e., online ordering. As grocery shopping online has become more common, companies have developed strategies to market food products to customers using online (or mobile) grocery shopping platforms. There is a significant knowledge gap in how these strategies may influence WIC participants who choose to shop for WIC foods online. This review examines the relevant literature to (1) identify food marketing strategies used in online grocery shopping platforms, (2) understand how these strategies influence consumer behavior and consumer …


Muslim Collegiate Student-Athletes' Experience With Fasting During Ramadan While Participating In Sport, Mishaal Amjad, Julie M. Cavallario, Nicolette A. Harris, Cailee E. Welch Bacon Jan 2023

Muslim Collegiate Student-Athletes' Experience With Fasting During Ramadan While Participating In Sport, Mishaal Amjad, Julie M. Cavallario, Nicolette A. Harris, Cailee E. Welch Bacon

Rehabilitation Sciences Faculty Publications

Context: As colleges and universities continue to focus on creating diverse, equitable, and inclusive environments, it is important to gain more knowledge on the experiences that Muslim student-athletes have while fasting during the month of Ramadan. While previous researchers have investigated the physical effects of fasting on the body, little is known about the challenges or support Muslim student athletes experience while fasting and participating in sport during Ramadan.

Objective: To explore the experiences of Muslim collegiate student-athletes regarding fasting during Ramadan while participating in sports.

Design: Consensual qualitative research.

Setting: Individual video interviews.

Participants: 12 Muslim collegiate student-athletes (4 …


Athletic Trainers' Perceptions Of Salary Negotiation Decision-Making During The Hiring Process, Julie M. Cavallario, Kim Detwiler, Leanne Jones, Indigo White Jan 2023

Athletic Trainers' Perceptions Of Salary Negotiation Decision-Making During The Hiring Process, Julie M. Cavallario, Kim Detwiler, Leanne Jones, Indigo White

Rehabilitation Sciences Faculty Publications

Context: Appropriate salaries for athletic trainers (ATs) have been a contentious topic for decades. While professional advocacy efforts to increase ATs' salaries have gained traction, little is known about ATs' experiences with negotiation during the hiring process.

Objective: To explore the reasons, influences, and factors influencing ATs' negotiation decisions.

Design: Qualitative study.

Setting: Individual video interviews.

Patients or other participants: 28 ATs who participated in a previous study and indicated a willingness to participate in the qualitative follow-up were interviewed (17 women, 10 men, 1 non-binary individual; age = 37.8±8.9 years; athletic training experience = 15.1±8.3 years). Of the 28 …


Ownership Of Esg Characteristics, Mark E. Bateman, Lisa R. Goldberg Jan 2023

Ownership Of Esg Characteristics, Mark E. Bateman, Lisa R. Goldberg

School of Public Service Faculty Publications

A portfolio can be viewed as the collection of the businesses, policies and practices of constituent companies. We measure investors' Ownership of this collection. Ownership metrics aggregate an assortment of company specific Environmental, Social and Governance (ESG) characteristics to the portfolio level, and they can inform investment and engagement decisions. Relative to a benchmark, investor Ownership is active and satisfies a zero-sum property, which underscores the distinction between Ownership and impact. Ownership of ESG characteristics may be interpreted as ascribing ethical responsibility, but that conclusion and any decisions that result from it belong to the investor.


Improving Safety Service Patrol Performance, Mecit Cetin, Hong Yang, Kun Xie, Sherif Ishak, Guocong Zhai, Junqing Wang, Giridhar Kattepogu Jan 2023

Improving Safety Service Patrol Performance, Mecit Cetin, Hong Yang, Kun Xie, Sherif Ishak, Guocong Zhai, Junqing Wang, Giridhar Kattepogu

Civil & Environmental Engineering Faculty Publications

Safety Service Patrols (SSPs) provide motorists with assistance free of charge on most freeways and some key primary roads in Virginia. This research project is focused on developing a tool to help the Virginia Department of Transportation (VDOT) optimize SSP routes and schedules (hereafter called SSP-OPT). The computational tool, SSP-OPT, takes readily available data (e.g., corridor and segment lengths, turnaround points, average annual daily traffic) and outputs potential SSP configurations that meet the desired criteria and produce the best possible performance metrics for a given corridor. At a high level, the main components of the developed tool include capabilities to: …


Transitional Entrepreneurship: Unleashing Entrepreneurial Potential Across Numerous Challenging Contexts, Golshan Javadian, Anil Nair, David Ahlstrom, Kaveh Moghaddam, Li-Wei Chen, Younggeun Lee Jan 2023

Transitional Entrepreneurship: Unleashing Entrepreneurial Potential Across Numerous Challenging Contexts, Golshan Javadian, Anil Nair, David Ahlstrom, Kaveh Moghaddam, Li-Wei Chen, Younggeun Lee

Management Faculty Publications

[First paragraph] We are pleased to publish the special issue of the New England Journal of Entrepreneurship on transitional entrepreneurship. Transitional entrepreneurship refers to the practices of entrepreneurs from communities facing adversity who navigate substantial life transitions as they launch and manage new ventures in response to various changes and challenges in their environment. Entrepreneurship is not only a critical driver of economic growth and social development (Ahlstrom et al., 2019; McCloskey, 2010) but can also represent a life-changing transition for most, if not all, of the entrepreneurs themselves. Transitional entrepreneurship entails strategic pivots or transformations that enable entrepreneurs to …


What Has Digital Transformation Changed? A Chinese Case Study Of Hidden Costs Using A Socio-Economic Approach To Management, Tony Huang, Emmanuel Monod, Alan Eisner, Helaine Korn, Yuewei Jiang, Bin Bai, Samuel Wilson Jan 2023

What Has Digital Transformation Changed? A Chinese Case Study Of Hidden Costs Using A Socio-Economic Approach To Management, Tony Huang, Emmanuel Monod, Alan Eisner, Helaine Korn, Yuewei Jiang, Bin Bai, Samuel Wilson

Management Faculty Publications

Digital transformation is regarded as a way to solve business problems in an organisation. However, the impact on the company’s hidden costs should also be more precisely analysed. This research relies on the socio-economic approach to management to describe the impact of digital transformation maturity growth on hidden costs in a Chinese manufacturing company. This paper combines the case study research method with some quantitative techniques by conducting correlation analyses of staff turnover, low-quality work and occupational injuries and diseases. The results indicate that digital transformation maturity growth is correlated with the financial consequences of staff’s excess salary in terms …


Accounting Reporting Complexity, Audit Engagement Partner Mandatory Rotation, And Audit Quality, Clement Chen, Zhenfeng Liu, Wenye Tang, Ling Tuo Jan 2023

Accounting Reporting Complexity, Audit Engagement Partner Mandatory Rotation, And Audit Quality, Clement Chen, Zhenfeng Liu, Wenye Tang, Ling Tuo

Accounting Faculty Publications

This paper investigates the influence of a firm's accounting reporting complexity (ARC) on financial statement audit quality. We predict and find that there is a non‐linear relationship between a firm's ARC and audit quality. Specifically, a more complex accounting environment—measured by ARC—leads to higher quality audits, but this effect diminishes when ARC continues to increase. Further analyses reveal that the effect is more salient among client firms that do not purchase non‐audit services (NAS). We also examine whether ARC affects audit quality in the circumstance of mandatory audit partner rotation. Empirical results show a moderating effect of ARC on the …