Business Commons^™

Mapping Decisions Of Reporting Asset Misappropriation Within An Accounting Department Using Behavioral, Cognitive, And Cultural Traits, Nora Alaniz Bouqayes

Open Access Theses & Dissertations

The problem of global fraud continues to be pandemic with the cost to organizations exceeding $3.9 trillion of lost revenues every year. Accounting research is slowly embracing the behavioral science research and has expanded limited literature addressing the traits of fraud perpetrators. This study begins to examine behavioral, cognitive, and cultural traits of reporters of fraud in accounting departments. This study narrows the area of interest to asset misappropriation as part of the Occupational Fraud and Abuse Classification System created by the Association of Fraud Examiners. An initial instrument to measure traits is developed and used to map decision paths …

The Big [Motion] Picture: Analyzing The Factors Affecting The International Motion Picture Industry, Dalila Salazar

Open Access Theses & Dissertations

The motion picture industry is one of the largest private sector employers in the United States, supporting 1.9 million jobs, and providing its workforce approximately $104 billion in total wages in 2011 (Motion Picture Association of America, 2012b). With U.S. films distributed in over 140 countries, not only is the industry successful domestically, it is one of the country's leading exports, reaping more than $23.9 billion in 2012 (Motion Picture Association of America, 2012a). Despite the importance of the global marketplace, we know very little about the factors that influence the success of movies internationally. My study partially addresses this …

Three Essays On Auditor Industry Specialization, Ankita Singhvi

Open Access Theses & Dissertations

This Dissertation consists of three separate but related essays examining auditor changes, auditor industry specialization and audit fee premiums.

The first essay investigates whether audit committee characteristics affect the types of auditor changes from an industry specialist auditor to a non-industry specialist auditor or the reverse. I examine whether selection of an external auditor is affected by audit committee characteristics such as: 1) number of meetings, 2) number of members on the audit committee, 3) proportion of auditing experts and, 4) proportion of financial experts. The findings show that a greater proportion of auditing experts on the audit committee positively …

Three Essays On Immigrant Entrepreneurs, Carole Louise Cangioni

Open Access Theses & Dissertations

The association between entrepreneurial activity and economic growth appears to be robust: the source of half of job creation emanates from new ventures which, in addition, are a source of technical and market innovation as well as higher labor productivity (Gartner, Shaver, Carter, & Reynolds, 2004). Also, there is a growing percentage of ethnic entrepreneurship in immigrant receiving metropolitan areas, and marginal economic conditions, often experienced by immigrants, increase self-employment. According to the U.S. Census Bureau: "By 2010, Hispanics will be the largest minority group in the U.S with more than 20% of the nation's population" and "minorities, now roughly …

Three Essays On The Quantification, Validation, And Application Of Gray's Accounting Values, Ramon P. Rodriguez

Open Access Theses & Dissertations

This doctoral Dissertation creates, validates and uses a quantification of country-level accounting values based on Gray's (1988) framework. This Dissertation consists of three essays. The first essay reports the theoretical foundation and method for the quantification of the accounting values. The quantification results in reported scores for each of Gray's (1988) four accounting values - Professionalism versus Statutory Control, Uniformity versus Flexibility, Conservatism versus Optimism, and Secrecy versus Transparency. Accounting values scores are reported for 58 countries. The second essay reports the method and results of validation testing preformed on the accounting values scores. The primary validation method, Multi-Trait Multi-Method …