Business Commons^™

An Evidential Reasoning Approach To Fraud Risk Assessment Under Dempster-Shafer Theory: A General Framework, Lei Gao, Theodore J. Mock, Rajendra P. Srivastava

School of Accountancy: Faculty and Staff Publications

This paper develops a general framework under Dempster-Shafer theory for assessing fraud risk in a financial statement audit by integrating the evidence pertaining to the presence of fraud triangle factors (incentives, attitude and opportunities), and evidence concerning both account-based and evidence-based fraud schemes. This framework extends fraud risk assessment models in prior research in three respects. 1) It integrates fraud schemes, both account schemes through which accounts are manipulated, and evidence schemes through which frauds are concealed, into a single framework. 2) It incorporates prior fraud frequency information obtained from the Accounting and Auditing Enforcement Releases issued by the Securities …

Animal Welfare: Perceptions Of Nonmetropolitan Nebraskans: 2011 Nebraska Rural Poll Results, Rebecca J. Vogt, Randolph L. Cantrell, Bradley Lubben, Connie Reimers-Hild

Nebraska Rural Poll

Almost all rural Nebraskans recognize the importance of livestock and poultry production to the state’s economy and most rural Nebraskans are familiar with livestock care practices. In fact, many rural Nebraskans have experience raising beef cattle, poultry and swine. They have less experience with dairy production.

Most rural Nebraskans believe animal welfare means providing adequate exercise, space and social activities for the animals in addition to food, water and shelter. However, the vast majority of rural Nebraskans agree that animal welfare means at least providing adequate food, water and shelter to livestock animals.

Most rural Nebraskans trust livestock farmers and …

Community Life In Nonmetropolitan Nebraska: Current Perceptions And Future Strategies, 2011 Nebraska Rural Poll Results, Rebecca J. Vogt, Randolph L. Cantrell, Bradley D. Lubben, Connie Reimers-Hild

Nebraska Rural Poll

By many different measures, rural Nebraskans are positive about their community. Many rural Nebraskans rate their community as friendly, trusting and supportive. Most rural Nebraskans also say it would be difficult to leave their community. In addition, most rural Nebraskans disagree that their community is powerless to control its future.

Differences of opinion exist by the size of their community. Residents of smaller communities are more likely than residents of larger communities to rate their community favorably on its social dimensions and to have positive sentiments about their community. However, residents of larger communities are more likely than residents of …

The Prevalence And Influence Of The Combination Of Humor And Violence In Super Bowl Commercials, Benjamin J. Blackford, James W. Gentry, Robert L. Harrison, Les Carlson

Department of Marketing: Faculty Publications

The growing concern over violence in the media has led to vast amounts of research examining the effects of violent media on viewers. An important subset of this research looks at how humor affects this relationship. While research has considered this subset in television programming, almost no research has explored this in the context of advertising. This paper builds on the little research that exists by examining the effects of combining humor and violence, as well as the theoretical approaches that underlie these effects. A content analysis is conducted to identify the prevalence of violence, humor, and the combination of …

The Digital Age: Nonmetropolitan Nebraskans’ Use Of Technology, 2011 Nebraska Rural Poll Results, Rebecca J. Vogt, Randolph L. Cantrell, Bradley D. Lubben, Onnie Reimers-Hild

Nebraska Rural Poll

Most rural Nebraskans use the Internet or email from home. The groups most likely to use the Internet or email from home include: persons living in or near larger communities, residents of the Panhandle region, persons with higher household incomes, younger persons, females, married persons, persons with higher education levels and persons with management, professional or education occupations. The Internet applications used by the majority of rural Nebraskans include: research, looking for health information, purchasing a product, watching a video and social networking.

Most rural Nebraskans have positive opinions about shopping online: that the Internet is the best place to …

Quality Of Life In Nonmetropolitan Nebraska: 2011 Nebraska Rural Poll Results, Rebecca J. Vogt, Randolph L. Cantrell, Bradley D. Lubben, Connie Reimers-Hild

Nebraska Rural Poll

Most rural Nebraskans are positive about their current situation. And, they continue to be generally positive about their future situation. Over one-half (52%) of rural Nebraskans think they are better off than they were five years ago and just under one-half (45%) think they will be better off ten years from now.

Certain groups remain pessimistic about their situation. Persons with lower household incomes, older persons, persons with lower educational levels and persons who are divorced or separated are the groups most likely to be pessimistic about the present and the future.

When asked if they believe people are powerless …

Blue-Collar Discourses Of Workplace Dignity: Using Outgroup Comparisons To Construct Positive Identities, Kristen Lucas

Department of Communication Studies: Faculty Publications

People generally possess a strong desire to construct positive, dignified work identities. However, this goal may be more challenging for some people, such as blue-collar workers, whose occupations may not offer qualities typically associated with workplace dignity. Interviews with 37 people from a blue-collar mining community reveal three central identity discourses about workplace dignity: All jobs are important and valuable; dignity is located in the quality of the job performed; and dignity emerges from the way people treat and are treated by others. Participants communicated these themes by backgrounding their own occupations and drawing comparisons between two outgroups, low-status, low-paid …

The Gendering Of Organizational Research Methods: Evidence Of Gender Patterns In Qualitative Research [With Commentaries And Response], Donde Ashmos Plowman, Anne D. Smith

Department of Management: Faculty Publications

Purpose — The purpose of this paper is to explore the role that gender plays in choice of research methods.

Design/methodology/approach — The publication patterns of men and women in four prominent management journals over two decades were analyzed in three North American journals—Academy of Management Journal, Administrative Science Quarterly, and Organization Science—and one European journal—Journal of Management Studies. The authors coded the research methodology—qualitative or non-qualitative—and author gender for each article from 1986 through 2008, other than Organization Science which began in 1990. The authors also coded the stage of career for the journals …

Mentoring Impact On Leader Efficacy Development: A Field Experiment, Paul B. Lester, Sean T. Hannah, Peter D. Harms, Gretchen R. Vogelgesang, Bruce J. Avolio

Department of Management: Faculty Publications

While practitioners and scholars tout the importance of mentorship in leader development, few studies have empirically determined whether mentoring actually positively impacts a leader’s development, and if so, in what ways. In a longitudinal field experiment, we examined how a targeted mentorship program that unfolded over 6 months enhanced the development of protégés’ leader efficacy and performance. Results showed that the targeted mentorship intervention increased protégés’ level of leader efficacy more than a comparison intervention that was based on a more eclectic leadership education program delivered in a group setting. Leader efficacy then predicted rated leader performance. Both protégés’ preferences …

Adult Attachment Styles In The Workplace, Peter D. Harms

Department of Management: Faculty Publications

Prior research has demonstrated that attachment styles are important antecedents of interpersonal relationship quality and psychological well-being. Despite this, the theory of attachment styles has been largely ignored by researchers interested in workplace phenomena. The present paper aims to explain the theory of attachment styles, why researchers have overlooked attachment styles as an antecedent of organizational behavior, and a possible means of reconciling attachment theory with current models of personality. Moreover, I will review what existing research has actually demonstrated in terms of linking attachment styles to leadership, trust, satisfaction, performance and other outcomes. Finally, I will explore what possible …

Leader Development And The Dark Side Of Personality, Peter D. Harms, Seth M. Spain, Sean T. Hannah

Department of Management: Faculty Publications

The present study investigates the role of subclinical personality traits as determinants of leader development over time. In previous literature, subclinical traits have been identified as potential causes of leader derailment. However, leader development researchers have argued that developmental interventions based on increasing self-awareness may be effective at mitigating the negative effects of these character flaws. Using a multi-wave, multi-method longitudinal study of military school cadets we evaluate the impact of subclinical traits on externally-rated measures of leader development over a three year period. Results demonstrated that adding subclinical traits to models of development significantly increased model fit and that …

Dialogue, Asghar Zardkoohi, Leonard Bierman, Daria Panina, Subrata Chakrabarty

Department of Management: Faculty Publications

In a recent Academy of Management Review article, Professor Andrew von Nordenflycht (2010) focused on defining professional service firms (PSFs). In the article von Nordenflycht argues that past research leaves the term professional service firms either undefined or at best provides only examples, such as law firms, accounting firms, "etc." In addition, he argues that while most scholars agree that law firms and accounting firms fit the "definition" of PSFs, there is "little consensus on what the 'etc.' refers to. Does it include ad agencies? Physician practices? Software firms? Why or why not?" (2010: 155). The author's contributions include …

Developing A Capacity For Organizational Resilience Through Strategic Human Resource Management, Cynthia A. Lengnick-Hall, Tammy E. Beck, Mark L. Lengnick-Hall

Department of Management: Faculty Publications

Resilient organizations thrive despite experiencing conditions that are surprising, uncertain, often adverse, and usually unstable. We propose that an organization's capacity for resilience is developed through strategically managing human resources to create competencies among core employees, that when aggregated at the organizational level, make it possible for organizations to achieve the ability to respond in a resilient manner when they experience severe shocks. We begin by reviewing three elements central to developing an organization's capacity for resilience (specific cognitive abilities, behavioral characteristics, and contextual conditions). Next we identify the individual level employee contributions needed to achieve each of these elements. …

Antecedents Of New Director Social Capital, Scott Johnson, Karen Schnatterly, Joel F. Bolton, Chris S. Tuggle

Department of Management: Faculty Publications

Prior research shows that firms benefit from the social capital of their boards of directors but has not explored the antecedents of new director social capital. We argue that firms can attract directors with social capital by offering more compensation. We also argue that more complex firms (firms with a greater scale and scope of operations) are more attractive to such directors because of the greater experience and exposure that such directorships provide. Similarly, we argue that firms with high-status directors on their current boards will be more attractive to directors with social capital. We analyse the social capital of …

A Tale Of Two Paradigms: The Impact Of Psychological Capital And Reinforcing Feedback On Problem Solving And Innovation, Fred Luthans, Carolyn M. Youssef, Shannon L. Rawski

Department of Management: Faculty Publications

This study drew from two distinct paradigms: the social cognitively based emerging field of positive organizational behavior or POB and the more established behaviorally based area of organizational behavior modification or OB Mod. The intent was to show that both can contribute to complex challenges facing today’s organizations. Using a quasi-experimental research design (N = 1,526 working adults), in general both the recently recognized core construct of psychological capital (representing POB) and reinforcing feedback (representing OB Mod), especially when partially mediated through a mastery-oriented mindset, were positively related to problem solving performance, reported innovation, and subsequent psychological capital. The implications …

Experimentally Analyzing The Impact Of Leader Positivity On Follower Positivity And Performance, James Avey, Bruce J. Avolio, Fred Luthans

Department of Management: Faculty Publications

This field experimental study examined the role that positive leadership plays in producing effective leader and follower outcomes. Specifically, a sample of engineers (N = 106) from a very large aerospace firm were randomly assigned to four experimental conditions. Two conditions involved assigning these engineers to a low and high problem complexity condition. The other two conditions represented high versus low conveyed leader positivity. The results indicated a positive relationship between the leaders’ positivity and the followers’ positivity and performance, as well as a negative relationship between problem complexity and follower positivity. The study limitations, needed future research, and practical …

The Impact Of Supply Chain Innovation On Organizational Performance: An Empirical Study In The Health Care Organization, Donhee Lee

College of Business: Dissertations, Theses, and Student Research

Supply chain management (SCM) has drawn significant attention in the health care industry in recent years because of its significant impact on hospital performance and quality of care. Since SCM is a complex system that interfaces with many different dimensions within a hospital and with suppliers, organizations need to first innovate their business processes while also considering their suppliers’ processes to accomplish effective SCM. Supply chain (SC) innovation helps organizations achieve efficiency and quality management practices for new customer value creation, which is expected to result in improved organizational performance.

This study examines the effects of innovation leadership, SC innovation, …

Greenleaf's 'Best Test' Of Servant Leadership: A Multilevel Analysis, Robert W. Hayden

Department of Agricultural Leadership, Education and Communication: Dissertations, Theses, and Student Scholarship

This study empirically tests Robert Greenleaf’s (1970) seminal articulation of servant leadership. The four personal outcomes he theorized (health, wisdom, freedom-autonomy, and service orientation) were tested against established dimensions of servant leadership. All correlations were significant and positive. Using multilevel analysis, the predictive strength of these servant leadership dimensions were assessed at two levels within an organization, and explained. Implications and future direction of research were discussed.