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Articles 1 - 6 of 6
Full-Text Articles in Business
Management's Aggressiveness And Fair Value Accounting: An Examination Of Realized And Unrealized Gains And Losses On Asc 820 Level 3 Assets, Robson Glasscock
Management's Aggressiveness And Fair Value Accounting: An Examination Of Realized And Unrealized Gains And Losses On Asc 820 Level 3 Assets, Robson Glasscock
Theses and Dissertations
Prior research has shown that even the most subjective fair value estimates are value-relevant (Song et al. 2010, Kolev 2009, Goh et al. 2009) and that managers appear to use Level 3 valuations opportunistically (Valencia 2011, Fiechter and Meyer 2009). However, the association between “traditional” measures of aggressiveness in financial reporting and biased estimates of fair value has not been previously studied. I test whether aggressiveness, as measured by discretionary accruals, real activities manipulation, and meeting-or-beating analysts’ consensus estimates, is positively associated with realized and unrealized gains and losses on Level instruments. Overall, I find limited support that aggressive firms …
How To Score Situational Judgment Tests: A Theoretical Approach And Empirical Test, Christopher E. Whelpley
How To Score Situational Judgment Tests: A Theoretical Approach And Empirical Test, Christopher E. Whelpley
Theses and Dissertations
The purpose of this dissertation is to examine how the method used to a score situational judgment test (SJT) affects the validity of the SJT both in the presence of other predictors and as a single predictor of task performance. To this end, I compared the summed score approach of scoring SJTs with item response theory and multivariate items response theory. Using two samples and three sets of analyses, I found that the method used to score SJTs influences the validity of the test and that IRT and MIRT show promise for increasing SJT validity. However, no individual scoring method …
Theorizing When User Reaction To It Implementation Is Neither Resistance Nor Acceptance, But Constructive Behavior: A Case Study Of Healthcare It Implementation, Kaveh Mohajeri
Theses and Dissertations
The prevailing discourse of “resistance vs. acceptance” in IT implementation research mostly personalizes the issue as “users” versus IT implementers (e.g., managers, CIOs, CMIOs, etc.). This kind of discourse has created an IT-implementer-centric attitude among IS scholars and practitioners. The IT-implementer-centric attitude, while embraces “acceptance” as a desirable reaction almost unconditionally, frequently holds for minimizing or more conservatively suppressing “resistance” to IT implementation. In other words, the mainstream IT implementation research, almost completely, treats “users” as passive recipients whose choices, as they face pre-developed/pre-designed/pre-rolled-out technology being implemented, can only be defined on a spectrum from “acceptance” to “resistance.” The current …
Transformational Directing: An Analysis On How Leadership Affects The Creative Process, James Clayton Winters
Transformational Directing: An Analysis On How Leadership Affects The Creative Process, James Clayton Winters
Theses and Dissertations
Leadership is often ascribed as a quality one either possess or doesn’t. We often hear phrases like “She is born leader” or “All eyes are on you”, these are thrown around without discretion in the classroom, conference rooms, social gatherings, and business meetings. This work contends that leadership and in particular leadership that grows and transforms its participants is less an inherent character trait, than an outlook and set of core principles that lead to transformation. Through the application of current and developing business leadership theory and its effect on creativity and a cross analysis of “Best in Class” theatre …
Can Using The Internal Audit Function As A Training Ground For Management Deter Internal Auditor Fraud Reporting?, Christopher K. Eller
Can Using The Internal Audit Function As A Training Ground For Management Deter Internal Auditor Fraud Reporting?, Christopher K. Eller
Theses and Dissertations
This study examines the effects of using the internal audit function as a training ground for management and fraud magnitude on internal auditor fraud reporting decisions. Using a 2x2 between-participants experiment, the current study manipulates the use of the internal audit function as a management training ground (used as a training ground vs. not used as a training ground) and fraud magnitude (large fraud, defined as 30 percent of net income vs. small fraud, defined as one percent of net income). The results indicate that internal auditors may be less likely to report a fraud to their superior when the …
New Artifacts For The Knowledge Discovery Via Data Analytics (Kdda) Process, Yan Li
New Artifacts For The Knowledge Discovery Via Data Analytics (Kdda) Process, Yan Li
Theses and Dissertations
Recently, the interest in the business application of analytics and data science has increased significantly. The popularity of data analytics and data science comes from the clear articulation of business problem solving as an end goal. To address limitations in existing literature, this dissertation provides four novel design artifacts for Knowledge Discovery via Data Analytics (KDDA). The first artifact is a Snail Shell KDDA process model that extends existing knowledge discovery process models, but addresses many existing limitations. At the top level, the KDDA Process model highlights the iterative nature of KDDA projects and adds two new phases, namely Problem …