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Full-Text Articles in Business

Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde Apr 2023

Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde

Honors College Theses

This study seeks to explore the expectation gap Georgia Southern University business and non-business majors have toward the work of an auditor. This study aims to assess the understanding of Auditors' responsibility for preventing and detecting fraud. This study will help assess the roles of an auditor, a forensic accountant, and management in fraud detection and prevention. The study will also highlight the importance of equipping students with accounting knowledge relevant to the business environment. The research for the study is conducted through a survey questionnaire and interpreted with Excel software. The hypothesis is that students that are majoring in …


How “Tweet” Tones Can Explain Consumer Beliefs In Csr, Kristina M. Harrison, Lei Huang Apr 2023

How “Tweet” Tones Can Explain Consumer Beliefs In Csr, Kristina M. Harrison, Lei Huang

Association of Marketing Theory and Practice Proceedings 2023

This research examines what can be learned about consumers’ opinions tweeted out about them over social media. The valence and tweet character with the type of CSR/CSR related fraud is specifically examined in order to understand consumers’ beliefs about firm CSR use as well as firm confidence. This was conducted via an experimental design manipulating the type of CSR used and related fraud, and then participants responded to the events via simulated tweets and responded to questions about their beliefs in firms engaging in CSR as well as their overall confidence in a firm. Through applying how individuals assess moral …


The Effect Of Resource Scarcity On Consumer Ethical Behavior, Todd C. Haderlie Jr, Jaehoon Lee Jan 2022

The Effect Of Resource Scarcity On Consumer Ethical Behavior, Todd C. Haderlie Jr, Jaehoon Lee

Association of Marketing Theory and Practice Proceedings 2022

We identify a novel relationship between scarcity and ethical behavior. When resource scarcity is made salient, consumers engage in less ethical behavior. Furthermore, the effect of resource scarcity on ethical behavior is stronger for consumers with high (vs. low) levels of the inclusion of others in the self (IOS).


The Ethicality And Political Skill Of Leaders And Subordinate Job Satisfaction: A Study Of Accounting Faculty, Donald L. Ariail Jan 2022

The Ethicality And Political Skill Of Leaders And Subordinate Job Satisfaction: A Study Of Accounting Faculty, Donald L. Ariail

Electronic Theses and Dissertations

Using a sample of 539 accounting faculty teaching in the United States, this study explored perceptions of the ethicality and political skill of their direct supervisors and self-reported levels of job satisfaction. Ethicality was measured with the Ethical Leadership Scale (ELS) and the Behavioral Integrity (BI) Scale. These measures, which were highly correlated, were proxy measures for accounting faculty perceptions of the tone-at-the-top (TATT)—the ethical leadership under which faculty teach and research. The results indicated that while the majority of accounting faculty perceived their direct supervisor as being ethical, about a third (28% BI, 34.8% ELS) of them did not …


Revisiting The Beneficiaries Of The Scotus Ruling Striking Down Paspa, Sam Fullerton, Ronald Dick, Michael Mccall Jan 2020

Revisiting The Beneficiaries Of The Scotus Ruling Striking Down Paspa, Sam Fullerton, Ronald Dick, Michael Mccall

Association of Marketing Theory and Practice Proceedings 2020

A Supreme Court ruling in 2018 essentially rendered restrictions on sports gambling to run counter to states’ rights, thus in conflict with the Constitution of the United States. As a consequence, 13 states and the District of Columbia now have legalized sports gambling. Initial research into the consequences of this ruling identified 12 potential beneficiaries. Subsequent research entailing an assessment of new literature and a survey of executive opinion involving a number of marketing executives who work within the field of sports marketing expanded the findings from the earlier study. This extension of the preliminary study found 14 beneficiaries rather …


Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum Nov 2018

Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum

Honors College Theses

This research project was conducted to look into what sort of frauds can be committed to steal unsuspecting investors’ cryptocurrencies. The inspiration for this research came in the form of the fact that millions of dollars are lost to cryptocurrency fraud each day, and many of these frauds are successful due to the public’s naivete towards the dangers of investing in cryptocurrencies. After researching many different cryptocurrency fraud cases, the frauds could be categorized into four major categories. These categories include Ponzi schemes, fake initial coin offering schemes, pump and dump schemes as well as cryptocurrency theft.


Entrepreneurship Education Empowers Youth To Change Their Lives, Marianna Brashear, Jason Riddle Mar 2018

Entrepreneurship Education Empowers Youth To Change Their Lives, Marianna Brashear, Jason Riddle

National Youth Advocacy and Resilience Conference

The Foundation for Economic Education (FEE) aims at equipping Title 1 schools with free, hands-on, engaging materials that any teacher can facilitate either individually or in a classroom setting with no background in entrepreneurship necessary. These versatile lessons, courses, and workshops teach the entrepreneurial mindset optimizing opportunities for grades 8-12 students no matter which life/career path they choose.


Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith Apr 2016

Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith

Honors College Theses

Most business organizations have implemented Accounting Information Systems to improve efficiency and to help optimize use of company resources. The evolution of Information Technology within financial and accounting processes has brought new ethical issues, forms of fraudulent behavior, and mechanisms to prevent compromising confidential, sensitive, and personal information. This investigation focuses on the evolution of Accounting Information Systems and their controls for limiting fraud and misconduct in financial and accounting processes.


Consumers' Perceptions Towards Sustainability: A Cross-Cultural Analysis, Mertcan Tascioglu Jan 2014

Consumers' Perceptions Towards Sustainability: A Cross-Cultural Analysis, Mertcan Tascioglu

Electronic Theses and Dissertations

Sustainability has become a subject of increasing concern to academics and practitioners in recent years. Increasing consumer demand for socially responsible products encouraged supply chains to put increasing emphasis on sustainability. In adapting sustainability practices consumers play a very important role for supply chains. Thus this dissertation examines consumers’ perceptions towards sustainability practices. Although most previous research has examined environmental sustainability practices, the social dimension of sustainability has received little attention. This dissertation attempts to explore both environmental and social sustainability and their effects on consumer perceptions in different cultural contexts and price levels. Two scenario based experiments are utilized. …