Business Commons^™

The Impact Of Narcissism On Value Evaluations Resulting From Virtual Good Purchases, Nathan Mcdougle

Doctoral Dissertations

Social network sites and virtual worlds have become an intriguing area of study within Marketing. The uncertainty of the effects of marketing efforts within these worlds, especially with add-on purchasable items, has received some research attention, but research has not delved deeply into the factors that affect a consumer's intention to purchase these items online. In order to better understand these actions, the present study attempts to empirically examine the effects of several of these variables—specifically narcissism—on purchase intentions, value, and quality of life. Two competing theories are proposed to explain these relationships—a theory of experiential consumption and a theory …

The Moderating Effects Of The Ethicality On Both Morality And Religiosity Concerning The Likelihood Of Tax Evasion, Fred Coleman

Doctoral Dissertations

The Internal Revenue Service (IRS) defines the estimate of the difference between the federal income tax due each year and the amount voluntarily and timely paid as the "tax gap". In 1981, the Service reports a tax gap of 81.5 billion dollars. In 2006, the most recent IRS data indicates that the tax gap has risen to 345 billion dollars which suggests that tax evasion in the United States remains a growing concern for the federal government. Although various economic and nonpecuniary theories have been developed to investigate tax noncompliance, Jackson and Milliron (1986) and Cruz et al. (2000) suggest …

The Impact Of Organizational Insiders' Psychological Capital On Information Security, A. J. Burns Iii

Doctoral Dissertations

This dissertation research seeks to examine the role of organizational insiders' psychological capital (PsyCap) on the performance of protection motivated behaviors (PMBs). The dissertation examines the role of PsyCap through three studies which were conducted for this research. Using structural equation modeling (SEM), the responses from four distinct samples were analyzed. The results largely support the significant role of PsyCap in information security. The first study takes an expectancy theory (Vroom, 1964) approach and found that PsyCap was a significant consequence of insiders' security-related expectancy dimensions. Additionally, expectancy theory was found to be an appropriate frame-work for promoting PMBs.

The …

The Impacts Of Founding Teams' Characteristics, Types Of Opportunities, And Types Of Strategies On Firm Performance In New Business Ventures, Kyung-Moon Kim

Doctoral Dissertations

In this dissertation, I examine the impact of the characteristics of founding team on firm performance in new business ventures. In addition, this study investigates the moderating effects of the types of opportunities and the types of strategies on the relationships between founding teams' knowledge and firm performance. Although considerable research has examined the effects of founding teams' education and experience on firm performance, findings are inconclusive and disintegrated. Few studies have attempted to investigate the combined effects of these important factors on new ventures' performance and survival. As a result, this study investigates the impact of founding team knowledge …

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 …

Retailer Television Advertising: Consumers' Skepticism Of Informational Vs. Emotional Ads, Janna Michelle Parker

Doctoral Dissertations

The bombardment with ads that consumers face daily has led to increased Skepticism toward Advertising. This increased advertising costs billions of dollars, yet, the research has shown conflicting results (Stafford and Day 1995) (Obermiller and Spangenberg 1998) (Obermiller, Spangenberg and MacLachlan 2005) regarding which strategies work best for reducing the negative influence of Skepticism toward Advertising.

For over a decade, retailers have ranked #2 in television advertising spending (Advertising Age 2002-2012). Television advertising research has focused on advertising by manufacturers. These findings should not be generalized to retailers because retailers and manufacturers have different goals, use different promotional tools, and …

The Relationship Between Proactive Personality And Performance: Why And When?, Khai The Nguyen

Doctoral Dissertations

In this dissertation, I developed two measures of the value congruence constructs: value congruence with organization and value congruence with supervisor. I also hypothesized that value congruence with one's supervisor and one's organization will be a function of the extent to which the subordinate and supervisor share similarity in proactive personality and that the two value congruence constructs would mediate the relationship between proactive personality and proactive behavior. I further hypothesized that the relationships between value congruence and proactive behavior would be the function of the extent to which employees perceived support from their supervisor and their organization. Finally, I …

A Distributional Analysis Of Substituting A Value-Added Tax For The Current Federal Tax System, Xiaoyan Chu

Doctoral Dissertations

The growing public dissatisfaction with the current federal tax system and the ongoing national debt crisis are generating serious consideration of alternative consumption tax systems, especially the value-added tax (VAT hereafter). The purpose of this study is to objectively evaluate the distributional effects of both the current federal tax system and the alternative value-added tax system it is intended to (partially) replace.

This study finds some evidence that the current federal tax system becomes significantly more progressive over the period of 2005 and 2009 under the annual income approach, which is contrary to the prior research findings that the current …

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 …