Business Commons^™

Essays On Operational Flexibilities In Production Planning Under Supply And Quality Uncertainty, Tim Noparumpa

Business Administration - Dissertations

This dissertation investigates the use of operational flexibilities in production planning in order to mitigate the negative effects of supply and quality uncertainty. Uncertainties in supply and quality are commonly experienced among agro-businesses, and in particular, in the wine industry. The goal of the dissertation is to provide prescriptive solutions in mitigating such risks from the lives of agricultural businesses.

The first essay of the dissertation examines the impact of supply and quality uncertainty on the investment decisions made by winemakers who lease vineyard space to grow their own fruit. At the end of the growing season, the winemaker receives …

Essays On Risk Mitigation Methods In Global Supply Chain Management, John Hyung Il Park

Business Administration - Dissertations

In this dissertation, we study risk mitigation methods in the area of global supply chain management. Recent economic uncertainties such as the U.S. credit and the Greek debt crises, and natural disasters such as the Japanese tsunami create a greater amount of uncertainty and risk for global supply chain operations. The goal of the dissertation is to develop new prescriptive policies for multinational corporations and global relief organizations in order to assist them in mitigating the risks present in their operating environment in an effective manner.

The first essay of the dissertation investigates how a multinational corporation can effectively hedge …

Small Audit Firms And Earnings Manipulations, Huichi Huang

Business Administration - Dissertations

This paper examines the monitoring role of small audit firms (i.e., those with 100 or fewer clients who are subject to different levels of oversight by the PCAOB) on earnings management. Specifically, I examine the relationship between earnings manipulations and the use of small audit firms. I find that small audit firms are less able to constrain managers' opportunistic use of discretionary accruals. However I find no evidence that small audit firms are associated with real activities manipulation. By investigating a specific group of audit firms that are the smallest in the audit market, this study extends our understanding of …

Does Corporate Governance Influence Misstatement Disclosure Timeliness?, Rapheal Joseph Hamilton

Business Administration - Dissertations

The relationship between corporate governance and firm disclosure for firms in crisis, specifically firms in violation of GAAP, may differ from the relationship demonstrated in prior literature between governance and voluntary disclosure. An emerging stream of disclosure literature assumes that the relationship between corporate governance and misstatement disclosure choices mirror that found in prior voluntary disclosure literature though no study has empirically demonstrated that a similar relationship exists. Using a sample of 302 accounting irregularities disclosed between 2000 and 2006, I investigate the role of corporate governance, including both internal and external mechanisms, in influencing misstatement disclosure timeliness. I provide …