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Articles 31 - 60 of 260
Full-Text Articles in Business
Research Insights About Risk Governance: Implications From A Review Of Erm Research, Therese R. Viscelli, Mark S. Beasley, Dana R. Hermanson
Research Insights About Risk Governance: Implications From A Review Of Erm Research, Therese R. Viscelli, Mark S. Beasley, Dana R. Hermanson
Faculty and Research Publications
In recent years, expectations for increased risk governance have been placed explicitly on boards of directors. In response, boards are being held responsible for not only understanding and approving management’s risk management processes, but they are also being held responsible for assessing the risks identified by those processes as part of overseeing management’s pursuit of value. These increasing responsibilities have led a number of organizations to adopt enterprise risk management (ERM) as a holistic approach to risk management that extends beyond traditional silo-based risk management techniques. As boards, often through their audit committee, consider management’s implementation of ERM as part …
The Impact Of Rural Pensions In China On Labor Migration, Karen Eggleson, Ang Sun, Zhaoguo Zhan
The Impact Of Rural Pensions In China On Labor Migration, Karen Eggleson, Ang Sun, Zhaoguo Zhan
Faculty and Research Publications
We study the impact of China’s new rural pension program on promoting migration of labor by applying a regression discontinuity analysis to this new pension program. The results reveal a perceptible difference in labor migration among adult children whose parents are just above and below the age of pension eligibility: The adult children with a parent just attaining the pension-eligible age are more likely to be labor migrants compared with those with a parent just below the pension-eligible age. We also find that with a pension-eligible parent, the adult children are more likely to have off-farm jobs. These abrupt changes …
Reflective Ethical Decision: A Model For Ethics In Accounting Education, Sandria S. Stephenson
Reflective Ethical Decision: A Model For Ethics In Accounting Education, Sandria S. Stephenson
Faculty and Research Publications
This conceptual paper describes a Reflective Ethical Decision Model (REDM), which uses the underpinnings of philosophical humanism in collaboration with self-directed learning to help students determine and design their own personal model construct of ethical values. This model analyzes the necessary ingredients for applying ethics in accounting and business education and offers a hands-on pedagogical approach to the ethics curriculum. It is an illustration students can use to reflect on personal orientations toward ethical behavior and lifelong values. The rationale for proffering such an approach is the notion that the operational orientations that guide human behavior are not fully developed …
Trade Agreements And Economic Growth, Xuepeng Liu
Trade Agreements And Economic Growth, Xuepeng Liu
Faculty and Research Publications
This paper studies the growth effects of regional trade agreements (RTAs), taking into account the WTO participation of RTA members. Assuming smaller preference margins of RTAs for WTO members than non-members, I show in a model a stronger growth effect of RTAs for non-WTO members than that for WTO members. Based on a comprehensive set of 270 RTAs and a large panel dataset covering 177 countries over the period of 1960-2007, the regression results show that RTAs promote growth for non-WTO members, while their growth effect is insignificantly different from zero for WTO members. This implies that the complementarity between …
Workplace Deviance And Recession, Aniruddha Bagchi, Siddhartha Bandyopadhyay
Workplace Deviance And Recession, Aniruddha Bagchi, Siddhartha Bandyopadhyay
Faculty and Research Publications
We examine the relationship between the incidence of workplace deviance (on-the-job crime) and the state of the economy. A worker's probability of future employment depends on whether she has been deviant as well as on the availability of jobs. Using a two period model we show that the net impact on deviant behavior to changes in unemployment can go either way depending upon the nature of the equilibrium. Two kinds of equilibria are possible. In one, a non-deviant's probability of being employed increases as expected market conditions improve which lowers the incentive to be a deviant. In contrast, in the …
Support For The Inclusion Of Personal Value Preferences In Decision Support Systems, Donald L. Ariail, Janine Elyse Aronson, Richard Aukerman, Amine Khayati
Support For The Inclusion Of Personal Value Preferences In Decision Support Systems, Donald L. Ariail, Janine Elyse Aronson, Richard Aukerman, Amine Khayati
Faculty and Research Publications
We consider the important issue of including personal value preferences in decision support systems (DSS). Various personal differences have been shown to affect the acceptance, use, and effectiveness of DSS. Decision-making models offer a theoretical basis for the inclusion of various personal differences (including personal value preferences) in decision-making. Research in the field of psychology has long recognized the importance of values in both motivation and choice behavior. Other research has also found personal values to be relevant in decision-making. We posit that since personal values are important in the decision-making process, they should also be important in the support …
Small And Large Faculty-Size Adjusted Accounting Program Rankings Based On Research-Active Faculty: A Uniform Approach, Mark C. Dawkins, Matthew M. Wieland, Donald L. Ariail
Small And Large Faculty-Size Adjusted Accounting Program Rankings Based On Research-Active Faculty: A Uniform Approach, Mark C. Dawkins, Matthew M. Wieland, Donald L. Ariail
Faculty and Research Publications
Prior studies have ranked accounting programs based on the use of various methodologies, many of which did not control for faculty size. Even in studies that controlled for faculty size, a common issue was the inclusion of faculty and PhD students who were not research active. To resolve these sample issues, this study uses a sample of top-6 accounting journal publications over the 2006-2013 period to demonstrate an innovative, efficient, and uniform approach for calculating faculty-size adjusted accounting program rankings. This approach can be modified to include more accounting journals. Specifically, the study controls for faculty size by including only …
Media Bias Under Direct And Indirect Government Control: When Is The Bias Smaller?, Abhra Roy
Media Bias Under Direct And Indirect Government Control: When Is The Bias Smaller?, Abhra Roy
Faculty and Research Publications
We present an analytical framework to compare media bias under direct and indirect government control. In this context, we show that direct control can lead to a smaller bias and higher welfare than indirect control. We further show that the size of the advertising market affects media bias only under direct control. Media bias, under indirect control, is not affected by the size of the advertising market.
An Empirical Analysis Of The Impact Of Certificate Of Need Law On Utilization Of Inpatient Services, Jomon Aliyas Paul, Huan Ni, Aniruddha Bagchi
An Empirical Analysis Of The Impact Of Certificate Of Need Law On Utilization Of Inpatient Services, Jomon Aliyas Paul, Huan Ni, Aniruddha Bagchi
Faculty and Research Publications
We investigate the impact of Certificate of Need (CON) Law and its stringency on Inpatient service utilization measured by hospital occupancy. We show that on average the CON legislation reduces utilization in Inpatient units. Besides, we do not find sufficient statistical evidence to reject the exogenous assumption of CON and its features. Furthermore, we confirm the qualitative nature of these key findings by an analysis featuring Inpatient length of stay (LOS). Other findings include the following: Inpatient utilization is positively related to proportion of females in a state and the proportion of Asian-Americans; a statistically significant positive relationship exists between …
Who Takes Advanced Placement?, Benjamin Scafidi, Chris Clark, John Swinton
Who Takes Advanced Placement?, Benjamin Scafidi, Chris Clark, John Swinton
Faculty and Research Publications
In recent years there has been a renewed interest in the sources of achievement gaps between groups of students. One potential source is differential access to high quality educational opportunities. This paper provides an analysis of who takes Advanced Placement (AP) Economics. Using two years of administrative data on all high school students who take a course to satisfy Georgia’s graduation requirement in economics, we find large differences in enrollment in AP Economics across groups. Specifically, African-American and Hispanic students and students from low-income backgrounds are about half as likely to be enrolled in AP Economics as other students. However, …
The Effects Of Home Country, Gender, And Position On Listening Behaviors, Deborah B. Roebuck, Reginald L. Bell, Reeta Raina, Cheng Ean Lee
The Effects Of Home Country, Gender, And Position On Listening Behaviors, Deborah B. Roebuck, Reginald L. Bell, Reeta Raina, Cheng Ean Lee
Faculty and Research Publications
Regardless of national culture, often listening is mentioned as an important component for effective business operations. In addition, understanding how individuals of different national cultures perceive and process listening is fundamental to our global world of work. The present study used Glenn and Pood (1989) Listening Self-Inventory to examine the distracted and attentive listening behaviors of male and female managers and non-managers who worked full time inthe countries of India, Malaysia, and the United States of America (USA). Findings in this study suggestUSA females and males, in general, are less likely to be attentive listeners than the Indian and Malaysianrespondents …
Bank Loan Agreement And Ceo Compensation, Amine Khayati, Donald L. Ariail
Bank Loan Agreement And Ceo Compensation, Amine Khayati, Donald L. Ariail
Faculty and Research Publications
Contrary to other forms of outside financing, the announcement of a bank loan agreement prompts a positive and significant market return. Throughout the literature, bank loans are deemed special and unique due to multiple benefits accruing to bank borrowers. The short-term positive market reaction is however inconsistent with the long-term underperformance of borrowing firms (Billet et al., 2006). We find that unlike shareholders, CEOs gain from the bank loan relation over the long-term. Specifically, we find that bank loan agreement elicits a significant increase in total compensation through an increase in non-performance based compensation components such as salary, bonus and …
A Frame Work For Identifying Factors To Consider When Implementing An Academic Program At A Satellite Campus, Kathryn K. Epps, Adrian L. Epps, Jane E. Campbell
A Frame Work For Identifying Factors To Consider When Implementing An Academic Program At A Satellite Campus, Kathryn K. Epps, Adrian L. Epps, Jane E. Campbell
Faculty and Research Publications
Making a strategic decision to launch an academic degree program at a satellite site offers unique challenges. Many factors should be carefully considered in creating degree offerings, supporting student needs, allocating faculty resources, satisfying accreditation concerns, and meeting student demand. This paper establishes a framework and decision model regarding a satellite campus program utilizing an undergraduate accounting degree program as a case analysis. The case analysis provides details of how the components of the framework should be considered in making decisions regarding the possible implementation of a satellite academic program. The purpose of this paper is to propose a roadmap …
The Conceptual Foundations Of Relationship Marketing: Review And Synthesis, Jagdish N. Sheth, Atul Parvatiyar, Mona Sinha
The Conceptual Foundations Of Relationship Marketing: Review And Synthesis, Jagdish N. Sheth, Atul Parvatiyar, Mona Sinha
Faculty and Research Publications
The present review is devoted to a rapidly developing area of marketing — relationship marketing. The authors suggest that the conceptual foundations of it are not currently well developed but forecast that it will transform into a discipline in the near future. They outline two approaches to the definition of relationship marketing and provide their own definition, emphasizing such aspects as collaboration, creation and enhancement of value for those who are involved in relationships. The authors trace the origins of relationship marketing, describing the importance of a range of factors that contribute to the increasing importance of relationship marketing today, …
Business Intelligence Technology, Applications, And Trends, Muhammad Obeidat, Max North, Ronny Richardson, Vebol Rattanak
Business Intelligence Technology, Applications, And Trends, Muhammad Obeidat, Max North, Ronny Richardson, Vebol Rattanak
Faculty and Research Publications
Enterprises are considering substantial investment in Business Intelligence (BI) theories and technologies to maintain their competitive advantages. BI allows massive diverse data collected from virus sources to be transformed into useful information, allowing more effective and efficient production. This paper briefly and broadly explores the business intelligence technology, applications and trends while provides a few stimulating and innovate theories and practices. The authors also explore several contemporary studies related to the future of BI and surrounding fields.
An Increasing Usefulness For Managerial Communication Research On The Main Topics Of Management, Reginald L. Bell, Deborah Roebuck
An Increasing Usefulness For Managerial Communication Research On The Main Topics Of Management, Reginald L. Bell, Deborah Roebuck
Faculty and Research Publications
Effective communication is necessary across all management tiers and functions. In addition, it is an integral part of managerial decision-making. Over the last 10 years, interest in the nuances of communication as related to management has intensified. These studies have fostered diverse approaches to linking management and communication. Our investigation, using 2x5 and 2x4 factorial ANOVAs, reveals that differences exist among the means of five professional communication fields. Numerous articles published between 2004 and 2013 were examined, and we found an increasing usefulness for managerial communication research on the main topic of management.
Comparing Business Law In Online And Face-To-Face Formats: A Difference In Student Learning Perception, Mary Catherine Cleaveland, Cristen Dutcher, Kathryn Epps
Comparing Business Law In Online And Face-To-Face Formats: A Difference In Student Learning Perception, Mary Catherine Cleaveland, Cristen Dutcher, Kathryn Epps
Faculty and Research Publications
This paper extends the body of research investigating potential differences in face to face and online delivery of a business law course. Using a unique survey, it investigates student perceptions of their learning and understanding of key course concepts, as well as student satisfaction with the course and course instruction. Further, the paper explores the specific characteristics of online versus face to face students that may impact their satisfaction.
Credit Cards, Financial Responsibility, And College Students: An Experimental Study, Lucy F. Ackert, Bryan K. Church
Credit Cards, Financial Responsibility, And College Students: An Experimental Study, Lucy F. Ackert, Bryan K. Church
Faculty and Research Publications
Policymakers are concerned about the limited financial expertise of young adults because their naiveté leaves them vulnerable to the perils of excess debt. We report the results of three experiments designed to investigate college students' mental representations of credit cards, focusing on linkages to financial responsibility. Students complete an inferential reasoning task in which they assess conditional relations to provide evidence on their rudimentary understanding of what credit card ownership entails. The findings suggest that students readily associate credit card ownership with the need to exercise financial responsibility. Yet, they have difficulty correctly assessing conditional relations. While these young adults …
Preparing For The Looming Changes In Lease Accounting, Dennis Chambers, James Dooley
Preparing For The Looming Changes In Lease Accounting, Dennis Chambers, James Dooley
Faculty and Research Publications
Donald Rumsfeld famously stated, “There are known knowns. These are things we know that we know. There are known unknowns. That is to say, there are things that we know we don’t know. But there are also unknown unknowns. There are things we don’t know we don’t know.” Rumsfeld’s statement can be applied to our state of knowledge regarding the accounting for operating leases in the future. There is general agreement (that is, a “known known”) that new standards will require lessees to report most of the assets and related liabilities associated with operating leases on the balance sheet—a significant …
Predictors Of Enrolling In Online Courses: An Exploratory Study Of Students In Undergraduate Marketing Courses, Renee J. Fontenot, Richard E. Mathisen, Susan S. Carley, Randy S. Stuart
Predictors Of Enrolling In Online Courses: An Exploratory Study Of Students In Undergraduate Marketing Courses, Renee J. Fontenot, Richard E. Mathisen, Susan S. Carley, Randy S. Stuart
Faculty and Research Publications
An exploratory study of undergraduate students enrolled in marketing courses at a Southeastern regional university was conducted to determine the motivations and characteristics of marketing students who plan to be online learners and examined for differences between those who have taken and those who have not taken online classes. An online survey of Likert scales, openended questions and demographic questions was sent via class learning management websites. A total of 165 students of the 438 invited to participate completed the survey. A structural model was developed using SMART-PLS to estimate the relationships of constructs that predict taking online courses. Results …
A Measure Of International Managers' Mindset, Kamal Fatehi, Fariborz Ghadar
A Measure Of International Managers' Mindset, Kamal Fatehi, Fariborz Ghadar
Faculty and Research Publications
This paper aims to identifying managerial mindset by constructing a cognitive or integrative geocentrim index. Going international is either an extension of successful domestic business operations or a requirement for remaining competitive. It is imperative for firms to be a part of the international market. Therefore, firms should want to know how internationalized are their operations. To gain such knowledge requires measuring the degree of internationalization, which, in turn, is related to “managerial mindset”.
Drip - Data Rich, Information Poor: A Concise Synopsis Of Data Mining, Muhammad Obeidat, Max North, Lloyd Burgess, Sarah North
Drip - Data Rich, Information Poor: A Concise Synopsis Of Data Mining, Muhammad Obeidat, Max North, Lloyd Burgess, Sarah North
Faculty and Research Publications
As production of data is exponentially growing with a drastically lower cost, the importance of data mining required to extract and discover valuable information is becoming more paramount. To be functional in any business or industry, data must be capable of supporting sound decision-making and plausible prediction. The purpose of this paper is concisely but broadly to provide a synopsis of the technology and theory of data mining, providing an enhanced comprehension of the methods by which massive data can be transferred into meaningful information.
Eco-Friendly Or Eco-Frenzy? A Cost-Benefit Analysis Of Companies’ Environmental Decisions, Sandria S. Stephenson, Natalie Rodriquez
Eco-Friendly Or Eco-Frenzy? A Cost-Benefit Analysis Of Companies’ Environmental Decisions, Sandria S. Stephenson, Natalie Rodriquez
Faculty and Research Publications
The purpose of this paper is to evaluate and analyze the incremental costs of businesses becoming “green.” It answers the overarching question: are businesses becoming eco-friendly or eco-frenzy? For the purposes of this paper, eco-friendly is defined as companies that strive to be environmentally conscious. Conversely, companies that are eco-frenzy become environmentally conscious for the wrong reasons, such as gaining an environmental reputation. With the increase in popularity of corporate social responsibility (CSR) and the legal requirements related to environmental laws, more businesses have been incorporating the ideas of sustainability into their strategic positioning. At the start of the 21st …
Wink, Wink, Nudge Judge: Persuading U.S. Courts To Take Accountants Seriously In Federal Securities Cases, With Help From The U.K. Companies Act, Kurt S. Schulzke
Wink, Wink, Nudge Judge: Persuading U.S. Courts To Take Accountants Seriously In Federal Securities Cases, With Help From The U.K. Companies Act, Kurt S. Schulzke
Faculty and Research Publications
The 2008 collapse of Lehman Brothers reopened wounds many thought were healed by the Sarbanes-Oxley Act (SOX) in 2002. The Lehman litigation finally ended in late 2013 with audit firm Ernst & Young paying $99 million to investors who claimed the firm misled them with generally accepted accounting principles (GAAP). Other defendants, including banks, officers, and directors, paid out more than $500 million. The bright line standards of GAAP and SOX were obviously not enough to protect Lehman plaintiffs or defendants. Why not? The 2006 fraud trial of Enron CEO Jeffrey Skilling offers clues. When asked at trial whether U.S. …
Improving Career Development In Students By Developing Job Analysis Skills, Robin Cheramie
Improving Career Development In Students By Developing Job Analysis Skills, Robin Cheramie
Faculty and Research Publications
One of the main goals of business school education is to prepare graduates for employment after graduation. However, many managers complain about the lack of communication skills developed in many graduates seeking employment in the job market (Abraham & Karns, 2009). This paper describes the experiential exercise designed to help students complete the process of job analysis to be used for hiring or other Human Resource functions. Besides learning the process for describing jobs, students discover external resources that can help them develop more effective resumes and interview skills. Results from a student satisfaction survey of this exercise and pre-test/post-test …
The Role Of Mentoring On Outcome Based Sales Performance: A Qualitative Study From The Insurance Industry, Minna Rollins, Brian N. Rutherford, David Nickell
The Role Of Mentoring On Outcome Based Sales Performance: A Qualitative Study From The Insurance Industry, Minna Rollins, Brian N. Rutherford, David Nickell
Faculty and Research Publications
This study explores informal mentoring on outcome-based salesperson performance. Mentoring is believed to play an important role within corporations, yet little empirical evidence exists on its impact on salesperson performance. The authors interviewed salespeople of an international insurance company regarding mentoring and sales performance. Using a qualitative research approach, the authors explored a mentor's influence on the sales performance of the prot g . The findings suggest that mentoring contributes to salesperson performance in numerous ways. Specifically, mentoring salespeople early in their career can benefit all parties; prot g , mentor, and organization. In addition, mentees will often become mentors …
Information Security Governance For The Non-Security Business Executive, Michael Whitman, Herbert J. Mattord
Information Security Governance For The Non-Security Business Executive, Michael Whitman, Herbert J. Mattord
Faculty and Research Publications
Information security is a critical aspect of information systems usage in current organizations. Often relegated to the IT staff, it is in fact the responsibility of senior management to assure the secure use and operation of information assets. Most managers recognize that governance is the responsibility of executive management. The primary objective of governance can be achieved when the members of an organization know what to do, how it should be done, as well as who should do it. The focus on governance has expanded to include more aspects of the organizational hierarchy to include information systems and information security. …
Earnings Management Constraints: An Examination Of The Tradeoff Between Accruals-Based Earnings Management And Classification Shifting, John Abernathy, Brooke Beyer, Eric Rapley
Earnings Management Constraints: An Examination Of The Tradeoff Between Accruals-Based Earnings Management And Classification Shifting, John Abernathy, Brooke Beyer, Eric Rapley
Faculty and Research Publications
Prior literature has investigated three forms of earnings management: real earnings management (REM), accruals earnings management (AEM) and classification shifting. Managers make trade-off decisions among these methods based on the costs, constraints and timing of each strategy. This study investigates whether managers use classification shifting when their ability to use other forms of earnings management is constrained. We find that when REM is constrained by poor financial condition, high levels of institutional ownership and low industry market share, managers are more likely to use classification shifting. Further, we find that when AEM is constrained by low accounting system flexibility and …
The Advanced Course In Professional Selling, Terry W. Loe, Scott A. Inks
The Advanced Course In Professional Selling, Terry W. Loe, Scott A. Inks
Faculty and Research Publications
More universities are incorporating sales content into their curriculums, and although the introductory courses in professional sales have much common ground and guidance from numerous professional selling texts, instructors teaching the advanced selling course lack the guidance provided by common academic tools and materials. The resulting potential variance in content and pedagogy in advanced selling courses makes comparing programs or assessing the relative preparedness of students coming from different universities challenging for recruiters, faculty, and students. A review of the syllabi of the instructors currently teaching the advanced selling course reveals common themes, content, and pedagogy that are helpful to …
Keirestsu Centrality - Profits And Profit Stability: A Power Dependence Perspective, Lance Eilot Brouthers, Yan Gao, Stuart Napshin
Keirestsu Centrality - Profits And Profit Stability: A Power Dependence Perspective, Lance Eilot Brouthers, Yan Gao, Stuart Napshin
Faculty and Research Publications
Prior studies compare keiretsu member firm and independent firm performance. Here, we use historical and power dependence perspectives to theorize that the Japanese keiretsu system primarily benefits the most central firms. We test this by examining the performance of two types of keiretsu firms (central firms and other member firms) within two types of keiretsu (horizontal and vertical). We hypothesize and find that: (1) central vertical keiretsu firms are more profitable than central horizontal keiretsu firms; (2) central horizontal keiretsu firms have greater profit stability than central vertical keiretsu firms; (3) central vertical keiretsu firms are more profitable than non-central …