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Full-Text Articles in Business
Under-Researched Areas Of Audit Quality: Inputs, Firms, And Institutions, Jared Eutsler
Under-Researched Areas Of Audit Quality: Inputs, Firms, And Institutions, Jared Eutsler
Electronic Theses and Dissertations
Francis (2011) lists three under-researched units of analysis that affect audit quality: inputs, firms, and institutions. This dissertation analyzes how each of these units of analysis contributes to audit quality. Study 1 examines audit inputs, specifically, characteristics of the individual auditor that affect professional skepticism. Study 2 examines how firm staffing decisions affect audit quality. Study 3 examines how the Public Company Accounting Oversight Board ("PCAOB"), as a regulatory institution, promotes audit quality through their risk-based inspection program. The first study reports the results of two experiments that examine professional skepticism as a function of moral agency. Consistent with the …
Team Cohesion In The Restaurant Industry: The Influence Of Core Evaluations, Marissa Orlowski
Team Cohesion In The Restaurant Industry: The Influence Of Core Evaluations, Marissa Orlowski
Electronic Theses and Dissertations
Team cohesion has been clearly established in the literature as an essential component of effective work teams, yet little research has been conducted in regard to what factors lead to cohesion within a restaurant management team. What is currently known about the antecedents of cohesion indicates that it emerges from individual team member attitudes and perceptions as a collective property of the team. This, in turn, suggests cohesion is influenced by the dispositional traits of team members. The core evaluations construct, which represents a model of dispositional traits existing within each individual at the most basic level, offers implications for …
Decision Making In Corporate Taxation, Bonnie Brown
Decision Making In Corporate Taxation, Bonnie Brown
Electronic Theses and Dissertations
This dissertation is comprised of three experimental studies that examine corporate tax aggressiveness through an investigation of judgment and decision making in the corporate tax environment. Studies 1 and 2 examine individual judgment involved in decision making (i.e., assessments of tax positions based upon tax scenario facts and tax authority). Study 1 examines how advice from external tax advisors and a tax advisor's association with the company's audit firm influences the aggressiveness of experienced in-house corporate tax decision makers. Study 2 examines how situational factors in the corporate tax environment interact with individual traits to affect individual-level tax aggressiveness, focusing …
The Missing Middle: Understanding The Effects Of Social Enterprise On Nonprofit Performance, Angela White-Jones
The Missing Middle: Understanding The Effects Of Social Enterprise On Nonprofit Performance, Angela White-Jones
Electronic Theses and Dissertations
The 2008 financial recession has seen increased poverty, job loss, and homelessness as well as decreased spending in health care, education, sanitation, and housing. These factors can lead to tensions across a number of sectors and underscore the need for innovation in for-profit, nonprofit and government organizations. One area of innovation in the nonprofit sector to supplement revenues is by adding social enterprise activity. Social enterprise is the pursuit of earned income activities for an organization that is driven by a community mission or value. Because financial and social problems are becoming increasingly intertwined, this study seeks to understand the …
What's Your Focus? The Impact Of Regulatory Focus On Resource Acquisition., Regan Stevenson
What's Your Focus? The Impact Of Regulatory Focus On Resource Acquisition., Regan Stevenson
Electronic Theses and Dissertations
Entrepreneurs need resources. Previous research has established that entrepreneurs send signals of "quality" to potential resource providers in order to obtain resources. However, a behavioral research approach would contend that resource acquisition depends on much more than venture quality signals. In this dissertation, I extend beyond the signaling paradigm and investigate the resource acquisition process using a framework contingent on entrepreneur signals, resource provider dispositional differences, and their interactive effects. Specifically, I leverage regulatory focus theory and regulatory fit theory to augment and move beyond the signaling theory approach. Methodologically, I undertake two studies. The first study uses archival field …
The Effect Of Employee Behaviors On Consumers' Emotions And Behavioral Intentions In Positive Service Encounters, Yoshimasa Kageyama
The Effect Of Employee Behaviors On Consumers' Emotions And Behavioral Intentions In Positive Service Encounters, Yoshimasa Kageyama
Electronic Theses and Dissertations
Focusing on positive service encounters, this study examined the relationships among employee behaviors, customers' positive emotions, and subsequent customer behaviors. A comprehensive framework of positive service encounters and ten hypotheses were developed based on an in-depth literature review and an application of the theory of cognitive appraisal and the theory of positive emotions. The dissertation employed a survey design with measurements from previous research and collected data with Amazon Mechanical Turk. The target sample (N=299) was individuals that had a positive interaction with an employee at hotels over the last six months. The Structural Equation Modeling results suggested that employees' …
Re-Thinking The Intentionality Of Fraud: Constructing And Testing The Theory Of Unintended Amoral Behavior To Explain Fraudulent Financial Reporting, Andrew Dill
Electronic Theses and Dissertations
My three-paper dissertation is aimed at applying the concepts of bounded ethicality and ethical fading to accounting fraud. Typical of relatively new fields such as behavioral ethics, theoretical models are scarce (Tenbrunsel & Smith-Crowe, 2008). As such, the purpose of Study 1 is to unify disparate theories and ideas from psychology and behavioral ethics as a means of constructing a theory, the Theory of Unintended Amoral Behavior (TUAB), which includes the concepts of bounded ethicality and ethical fading. In addition, the pressure for management to meet earnings expectations is discussed through the lens of the TUAB as an example of …
The Moderating Effect Shift Work Has On Support, Engagement, Satisfaction, Turnover, And Service Delivery: An Empirical Analysis Of Us Hotel Front Desk Personnel, William Ingram
Electronic Theses and Dissertations
Several industries require operations and services to be provided at all hours of the day. Many organizations have implemented a shift work system for scheduling purposes to meet the demand of their industry. While some research has been conducted on the effects of shift work on employees, overall, there is still much to be learned, especially in the hotel industry. Most hotel front desks in the United States operate 24 hours a day and therefore, have to staff employees for the morning, afternoon, and overnight shifts. Previous literature states that each shift starts and ends at different times of the …
Meeting Planner Loyalty To Convention Service Managers: An Investigation Of Emotional And Functional Competence In The Business-To-Business Exchange, Michelle Holm
Electronic Theses and Dissertations
The current state of literature surrounding the business-to-business (BTB) exchange in the meetings, incentives, conventions, and events (MICE) industry is limited. Likewise, the manner in which meeting planners forge their intentions to repurchase was unknown until the present study was conducted. The following research focused on the role of the hotel convention service manager (CSM) in the BTB exchange with the meeting planner to understand the role they play in the meeting planner's decision to repurchase. Since hotel CSMs have not been assessed in previous literature, one of the major contributions of this study was that it established a set …
The Role Perception Of Organizational Citizenship Behavior In The Japanese Hospitality Industry: Culture-Based Characteristics And Generational Difference, Yoko Negoro
Electronic Theses and Dissertations
Although a substantial amount of research on Organizational Citizenship Behavior (OCB) has been conducted, little is known about it within the context of the Japanese hospitality industry. While OCB is generally considered to be beyond ordinary job duties (extra-role), some researchers suggest that Japanese employees view OCB as part of their job (in-role). However, theoretical explanation for this phenomenon is still scant. This research aims to examine how culture-based organizational characteristics (workplace harmony and customer orientation) and generation influence the role perception of OCB among Japanese hospitality employees. An online survey was developed and distributed to hospitality employees working in …
Three Essays On Asset Pricing In Security And Housing Markets, Minrong Zheng
Three Essays On Asset Pricing In Security And Housing Markets, Minrong Zheng
Electronic Theses and Dissertations
In my first essay, I investigate the relationship between IPO long-run underperformance (Ritter, 1991) and the idiosyncratic risk puzzle (Ang, Hodrick, Xing and Zhang, 2006), the phenomenon of abnormally low returns for stocks with high idiosyncratic risk. I show that IPO long-run underperformance is in fact a manifestation of the surprisingly low returns for high idiosyncratic risk stocks. IPO underperformance disappears after I control for the idiosyncratic risk. Specifically, the underperformance of IPO firms only presents following the months in which they are classified into the highest idiosyncratic risk quintile. On the other hand, I find that the idiosyncratic risk …
Antecedents Of Emotional Labor And Job Satisfaction In The Hospitality Industry, Valeriya Shapoval
Antecedents Of Emotional Labor And Job Satisfaction In The Hospitality Industry, Valeriya Shapoval
Electronic Theses and Dissertations
It is a general policy in the hotel industry that all the service should be provided in the friendly and a professional manner. The first smile of a front desk clerk or a wait staff can make a difference in customer satisfaction and loyalty. A service quality is becoming more important with increase of competitiveness among hotels and hotel brands. A process of regulating positive emotions for an organization is called Emotional Labor (EL) (Grandey, 2000). While essential for the hospitality industry, empirical research on EL is very limited, and research on EL during stressful situations is almost nonexistent. To …
Tourist Responses To Potential Climate Change Impacts And Adaptation Measures In Florida's Coastal Destinations, Roberta Atzori
Tourist Responses To Potential Climate Change Impacts And Adaptation Measures In Florida's Coastal Destinations, Roberta Atzori
Electronic Theses and Dissertations
Some of the most vulnerable areas across the world have started experiencing the consequences of climate change, with action to deal with it long overdue. Florida, one of the most visited tourist destinations in the world, holds one of the most 'unenviable' positions in terms of its vulnerability to climate change with the effects already visible, particularly on its coastal areas. Climate is one of the major factors in affecting travel motivations and destination choice, and as such the implications of climate change for tourist behavior and demand patterns are significant. Beside the physical impacts of climate change, society's perception …
The Effect Of Brand Diversification And Systematic Risk On Firm Shareholder Wealth: The Case Of Brinker International, Inc., Abdullah Makki
The Effect Of Brand Diversification And Systematic Risk On Firm Shareholder Wealth: The Case Of Brinker International, Inc., Abdullah Makki
Electronic Theses and Dissertations
Divestiture activity within the restaurant industry has increased in the last twenty years, however there is a dearth of research investigating the subsequent effects of the phenomenon. In particular none of the studies in the literature, have specifically examined the effects of restaurant firms' brand diversification strategies and systematic risk on shareholder wealth when controlling for divestiture completions. This research extends the knowledge from previous work on corporate unbundling and brand diversification strategies to the unique restaurant industry. Drawing on agency theory, the long- and short-term effects of the resulting brand diversification levels on firm shareholder wealth following a divestiture …