Business Commons^™

Common Method Variance: An Experimental Manipulation, Alison Wall

Doctoral Dissertations

Although common method variance has been a subject of research concern for over fifty years, its influence on study results is still not well understood. Common method variance concerns are frequently cited as an issue in the publication of self-report data; yet, there is no consensus as to when, or if, common method variance creates bias. This dissertation examines common method variance by approaching it from an experimental standpoint. If groups of respondents can be influenced to vary their answers to survey items based upon the presence or absence of procedural remedies, a better understanding of common method variance can …

Do Clients Avoid ‘Contaminated’ Offices? The Economic Consequences Of Low Quality Audits, Robert Lowell Whited

Doctoral Dissertations

This study investigates whether local audit offices suffer financially following their association with low-quality audits. The announcement of a restatement indicates that the contracting auditor failed to detect and correct a material misstatement. Therefore, I predict that office reputation suffers following restatements of previously audited financial information. As the frequency of restatement announcements increases, the perceived pervasiveness of systematic audit failures (‘contamination’) within the office will increase accordingly. I document that contaminated offices (Big 4 and non-Big 4) suffer a decline in market share relative to their peers. Furthermore, when examining auditor retention decisions at the individual client level, I …

Agency Theory And Stewardship Theory Integrated, Expanded, And Bounded By Context: An Empirical Investigation Of Structure, Behavior, And Performance Within Family Firms, Kristen Joie Madison

Doctoral Dissertations

Studies abound investigating whether agency or stewardship theory is more applicable within family firms. Both theories predict enhanced firm performance, but starkly contrast in behavioral assumptions and structural prescriptions. Agency theory assumes an economic model of man; agent behavior is based on self-interest and may conflict with the principal’s interest. Governance structures that control and monitor agents are prescribed to thwart opportunistic behavior and better align the goals of the principal and agent. Stewardship theory assumes a humanistic model of man; steward behavior is based on serving others and therefore will align with the principal’s interest. Governance structures that empower …

Interaction Privacy: A Study Of Threats And Consequences, Carol Lee Esmark

Doctoral Dissertations

The purpose of the dissertation is to explore interaction privacy, a person’s ability to control the amount of access others have to the self during relational encounters in attempts to achieve ideal levels. According to marketing research, a positive shopping experience is becoming all the more important (Achrol & Kotler, 2012; Deighton et al., 2012), which could be enhanced with adequate levels of shopper privacy. Using reactance theory (Brehm 1966) as guidance, the model examines privacy encroachments through visual and physical dimensions which lead to threats that cause an individual to realize control has been lost and …

Indefinite Knapsack Separable Quadratic Programming: Methods And Applications, Jaehwan Jeong

Doctoral Dissertations

Quadratic programming (QP) has received significant consideration due to an extensive list of applications. Although polynomial time algorithms for the convex case have been developed, the solution of large scale QPs is challenging due to the computer memory and speed limitations. Moreover, if the QP is nonconvex or includes integer variables, the problem is NP-hard. Therefore, no known algorithm can solve such QPs efficiently. Alternatively, row-aggregation and diagonalization techniques have been developed to solve QP by a sub-problem, knapsack separable QP (KSQP), which has a separable objective function and is constrained by a single knapsack linear constraint and box constraints. …

Politically Connected Analysts, Michael B. Mcdonald

Doctoral Dissertations

This dissertation examines politically-connected equity analysts, i.e., analysts that make large political donations. I find that these big donor analysts make more accurate earnings forecasts than other small donor and non-donor analysts, and the accuracy of these forecasts decreases after a big donor analyst ceases his donations. These analysts become more accurate after they become large political donors, suggesting their enhanced performance derives from an advantage gained via their political activity. These results are stronger when (i) the analyst works or lives in the state represented by the benefiting politician, and (ii) the benefiting politician serves on a Congressional committee …

The Effects Of Group Personality Composition On Project Team Performance: Operationalizations And Outcomes, Mark Collins

Doctoral Dissertations

Teams are used to achieve organizational goals and objectives, and their success has led to a broad increase in their use in businesses, non-profits and NGO’s. Extant research suggests that group personality composition is related to team performance (Barry and Stewart, 1996; Halfhill, Nielsen, Sundstrom, and Weilbaecher, 2005; Peeters, Rutte, Tuijl, and Reymen, 2006; Bell, 2007). Project teams are frequently used in the business world and undertake a wide variety of tasks (Hackman, 1990). This paper investigates the relationship between the group personality composition of project teams and team performance. The study context is project teams involved in a semester-long …

Client Responses To Non-Compliant Audits: An Analysis Of Clients Targeted By Pcaob Inspection, Quinn Thomas Swanquist

Doctoral Dissertations

PCAOB inspectors are afforded privileged insight into the quality of audits selected for inspection. Using inspection reports from 2005-2012, I create a unique sample of audits that were inspected by the PCAOB (i.e., all of an auditor’s clients were selected for inspection). By tracing inspection findings to specific engagements, I directly identify compliant and non-compliant audits. I examine the contributing factors of ‘audit quality’ and provide evidence that higher audit fees and greater human capital are positively related to compliant PCAOB inspections. When PCAOB findings can be linked to a specific engagement, I also find that, on average, the client …

Taking It To The Streets: A Multimethod Investigation Of Street Credibility And Consumer Affinity Toward Street Credible Endorsers, Delancy Howard Sterling Bennett

Doctoral Dissertations

Celebrity endorsers are featured in 10 to 20 percent of commercials in the United States (Agrawal and Kamakura, 1995). While firms have invested significant capital in celebrity endorsers, they traditionally shy away from those who have been involved in illegal or immoral acts (Briggs, 2009; Creswell, 2008). However, the rules of endorser selection appear to be changing. Recently, a new type of endorser whose celebrity is built in part upon criminal activity or violent history has emerged. These celebrities, often rappers, successfully endorse major brands such as Vitamin Water and Chrysler. They are frequently described as having another form of …

Stochastic Dynamic Optimization Models For Societal Resource Allocation, Armagan Bayram

Doctoral Dissertations

We study a class of stochastic resource allocation problems that specifically deals with effective utilization of resources in the interest of social value creation. These problems are treated as a separate class of problems mainly due to the nonprofit nature of the application areas, as well as the abstract structure of social value definition. As part of our analysis of these unique characteristics in societal resource allocation, we consider two major application areas involving such decisions. The first application area deals with resource allocations for foreclosed housing acquisitions as part of the response to the foreclosure crisis in the U.S. …

The Functional Approach To Creating The Self, Obinna O. Obilo

Doctoral Dissertations

Studying consumers is at the heart of the sub-discipline of consumer behavior; to truly understand the core of said consumers however, the marketing literature has focused on studying the self. The extant literature has discussed the self from several conceptual view points. As such, this study provides a rich theoretical review reaching back into the 19th century literature and extending into more recent developments related to cognitive social psychology. James' (1890) global tripartite model of the self is adopted, and the various avenues by which consumers create their `selves' are then explored, with particular focus on James' material self (bodily …

A Systemic Analysis Of The Defection Process In The Small Parcel Logistic Industry, Darrell J. Gualco

Doctoral Dissertations

The study of customer-initiated defection from one provider of services to another has been studied extensively in the business-to-consumer market. The reason to study defection patterns and analytics is to allow businesses to identify and control antecedents to defection that in turn will generate increased customer loyalty, market share, and profitability. Keaveney's study of defection was the starting point for understanding the key criteria individuals used to switch their purchasing criteria.

This research adds to existing defection theory by addressing the narratives of eight individuals who switched their vendor relationship in the small-parcel package industry. Prior to this research, no …

Creating And Fostering Singerian Inquiring Organizations Through Psychological Empowerment In The Context Of Information Assurance, Kristen Lee Brewer King

Doctoral Dissertations

Singerian Inquiring Organizations (SIO) (Courtney, et al., 1998; Courtney, 2001) are knowledge-based enterprises based on Churchman's theory of Singerian inquiring systems (Courtney, 2001). For Singerian organizations to thrive, employees must feel unfettered to quest for knowledge, share what knowledge has been found, and express opinions about the findings of others. In short, employees must feel empowered to act in order to foster the well-being and development of the organization and its stakeholders. Both the psychology and organizational behavior literature have examined psychological empowerment as a way to challenge individuals and/or employees to take control of and interest in organizational situations; …

Two Essays On Insider Trading And Option Grants Around The Filing Of Influential Patents, Liu Pan

Doctoral Dissertations

Research documents that insiders, who have access to private information, appear to trade with profits before major corporate events like mergers, bankruptcy, dividend announcements, and future cash flow news (see, e.g., Seyhun, 1990; Seyhun and Bradley, 1997; John and Lang, 1991; Jiang and Zaman, 2010). Another recent stream of studies find that the size and quality of a firm's patent portfolio are positively related to the firm's future stock returns (Hirshleifer, Hsu, and Li, 2012; Pandit, Wasley, and Zach, 2011). However, there is little systematic evidence on whether insiders act opportunistically when they possess private information about the firm's patent …

Two Essays On Insider Trading And Option Grants Around The Filing Of Influential Patents, Liu Pan

Doctoral Dissertations

Research documents that insiders, who have access to private information, appear to trade with profits before major corporate events like mergers, bankruptcy, dividend announcements, and future cash flow news (see, e.g., Seyhun, 1990; Seyhun and Bradley, 1997; John and Lang, 1991; Jiang and Zaman, 2010). Another recent stream of studies find that the size and quality of a firm's patent portfolio are positively related to the firm's future stock returns (Hirshleifer, Hsu, and Li, 2012; Pandit, Wasley, and Zach, 2011). However, there is little systematic evidence on whether insiders act opportunistically when they possess private information about the firm's patent …

Pay Communication: An Overview, Scale Development, And Analysis Of Its Influence On Workplace Deviance, Shelly A. Marasi

Doctoral Dissertations

Pay communication is an important yet complex organizational practice that assists organizations in achieving their compensation systems' goals and objectives (Gely and Bierman 2003). However, the management literature has neglected the pay communication concept, resulting in a scarce and undeveloped knowledge base on pay secrecy and pay openness. Given this opportunity, this dissertation focuses on pay communication and its influence on employee behaviors.

Chapter 2 presents an overview of the pay communication literature in the management discipline. A broader analysis of pay secrecy practices is provided since it is the practice primarily focused on in the pay communication literature, including …

A Comparative Study Of Public Service Motivation Among Organizational Units In A Public University, Demerris Rochelle Brooks-Immel

Doctoral Dissertations

In the current economic climate of decreased utilitarian and extrinsic rewards, public higher education organizations are challenged to identify low-cost yet satisfying ways to motivate their employees. Previous researchers suggested that the motivation of public employees is a significant aspect of job satisfaction and job choice, attendance, retention, and performance, all of which impact organizational effectiveness. An understanding of what aspects of the organization, its values, and its mission are appealing to employees provides the organization with insight into how best to design work to be meaningful and rewarding; therefore, public-employee motivation should garner the attention of recruiters, managers, and …

A Survey Of The Practices And Perceptions Of Students In One Catholic High School On The Use Of The Internet In Relation To Safety, Cyberbullying, And Sexting, Diana Lynn Murray

Doctoral Dissertations

Digital technology holds a powerful and ubiquitous place in society. The Internet provides today's students with unprecedented access to information. Its use in education has transformed educational paradigms, yet it also provides new challenges. While students do use the technology for schoolwork, they also use it in inappropriate ways. The Internet has provided a powerful and invasive weapon for cyberbullies and predators to prey on the vulnerable and the unsuspecting. The Pontifical Council for Social Communications (2002) affirmed that "[Y]oung people need to learn how to function well in the world of cyberspace, make discerning judgments according to sound moral …

"Preventive Leadership Program" At The Salesian University: An Exploratory Case Study, Alejandro Rodriguez

Doctoral Dissertations

Leadership is a key factor in the quality of personal life, organizational culture, and social projection of each member in any organization. Bringing out the best of each person involved in any decision is a must for a Preventive Leader. This kind of leadership opens the possibility to develop, adapt, change and modify the theoretical construct of the definition of a leader from the Preventive horizon, the practical implications of Preventive Leadership development, and the learning and practice of Preventive leadership in a contextualized environment, creating interactions and interdependencies in a net-like pattern of relationships situated in one specific context: …