Business Commons^™

Exploring The Impact Of Technology Dominance On Audit Professionalism Through Data Analytic-Driven Healthcare Audits, Jared Koreff, Lisa Baudot, Steve G. Sutton

School of Business Faculty Research

Artificial intelligence (AI)-enabled tools and analytics hold the potential to radically alter audit processes by disseminating centralized audit expertise. We examine this potential in the context of data analytic-driven audits mandated to reduce fraud, waste, and abuse in a government-sponsored healthcare program. To do so, we draw on semistructured interviews with healthcare providers (i.e., auditees) subject to healthcare audits. Our work shows how use of paraprofessional auditors guided by AI-enabled tools and analytics reflects a very different audit environment. Specifically, auditees’ experiences suggest paraprofessional auditors lack specific expertise and credentials to conduct data-driven audits, apply judgment in deference to technology, …

Executive Summaries

The Foundation Review

No abstract provided.

Tfr 15.3 Full Issue

The Foundation Review

No abstract provided.

Navigating The Unprecedented: A Behavioral Theory Of The Firm's Perspective On Covid-19'S Impact On Workplace Practices, Jeffrey Augugliaro

Dissertations, Theses, and Capstone Projects

This study investigates the influence of COVID-19 induced uncertainty on the implementation and effectiveness of workplace practices, using the behavioral theory of the firm as the theoretical lens. Employing the Cube One framework as the set of practices to test, it hypothesizes that pandemic-induced uncertainty would reduce the frequency of management practices enacted, decrease variability across organizations, and diminish the relationship between enacted practices and organizational performance. Furthermore, the study posits that these relationships will be moderated by industry, given their variable levels of exposure to pandemic disruptions.

Contrary to expectations, the initial results revealed no overarching reduction or convergence …

Adaptation Of Small And Medium-Sized Enterprises In The Food Sector During The Pandemic: Position The Brand As Part Of The Community, Hardian E. Nurseto, Nila A. Windasari, Prasanti W. Sarli

Journal of Global Business Insights

This study explains how small and medium-sized enterprises (SMEs) in the food sector adapted during the pandemic. In-depth, semi-structured, hybrid interviews were conducted with fifteen SME owners in the food sector in Bandung, Indonesia. The study describes five business adaptation strategies using service-dominant logic (S-DL) and structural-functionalism theory: (a) relationship adaptation with suppliers and landlords, (b) employee adaptation, (c) product and sales adaptation, (d) operations adaptation, and (e) promotion adaptation. Findings show a holistic view of actor involvement in the business adaptation process linked to altruism, in which the business and all actors (i.e., suppliers, landlords, customers, employees, government, online …

How Does Advertising Salience Impact Conversion Rates? The Mediating Role Of Consumer Engagement, Yu Cheng

Dissertations and Theses Collection (Open Access)

Previous studies have mainly analyzed the relationship between advertising salience and conversion rates using subjective data from questionnaires or experiments. However, existing researches have not provided a clear explanation of how advertising salience affects conversion rates. In contrast to the existing literature, this study utilizes objective data from advertising agencies and establishes a mediation model to investigate how advertising salience influences conversion rates in news feed advertising. Empirical research shows that consumer engagement serves as a mediating variable between advertising salience and conversion rates, while market share, regional marketization level, and regional income level play moderating roles in the relationship …

The Cost Of Cheap Talk: How Campaign Promises And Default Contributions Affect Donation-Based Crowd Funding Success., Tianci Leon Qiu

Dissertations and Theses Collection (Open Access)

Non-profit organisations (NPOs) find it increasingly harder to engage donors and raise funds from the public. Post-pandemic: the emphasis on tactics to raise funds online through donation-based crowdfunding (DCF) platforms has surged in importance for both NPO survival and continued beneficiary aid. However, unlike equity-based crowdfunding platforms where campaign organisers are obligated to provide investors with tangible returns based on funding milestones, NPOs on DCF platforms do not have to adhere to any funding milestones or are beholden to any tangible obligations towards donors. Consequently, NPOs are greatly incentivised to deploy cheap talk – non-binding, unverifiable messages and claims to …

Fixed Income Fund Report, September 2023, Bryant University, Archway Investment Fund

Archway Investment Fund

No abstract provided.

Equity Fund Monthly Report, September 2023, Bryant University, Archway Investment Fund

Archway Investment Fund

No abstract provided.

A Non-Contractual Approach To Smart Contracts, Florian Gamper

Research Collection Yong Pung How School Of Law

This article adds to the debate on what, legally speaking, smart contracts are and what they should be. Currently, much of this debate focuses on the relationship between smart contracts and legal contracts, overlooking that other legal categories may also be appropriate. This article suggests that the concept of abandonment can be fruitfully applied to smart contracts. Using the concept of abandonment has the advantage of allowing smart contracts, as close as legally possible, to be utilized as machines (or using the terminology suggested by Vitalik Buterin, founder of Etherium, as a ‘persistent script’). It would also make other issues, …

What Drives The Value Of Financial Analysts’ Advice? The Role Of Earnings And Growth Forecasts, Ohad Kadan, Leonardo Madureira, Rong Wang, Tzachi Zach

Research Collection Lee Kong Chian School Of Business

We offer a parsimonious index at the individual analyst level to measure the extent to which an analyst relies on earnings and long-term growth forecasts in producing her advice. Using this index, we evaluate the contribution of earnings and growth forecasts to the investment value of analysts’ stock recommendations. We find that the fraction of analysts’ advice attributed to forecasts varies considerably across analysts and sectors. The investment value of recommendations is higher for analysts who rely less on their forecasts and more on other sources of information when forming investment advice. Investors recognize the superiority of recommendations from analysts …

Does Abstract Thinking Facilitate Information Processing? Evidence From Financial Analysts, Frank Weikai Li, Rong Wang, Yang Yu, Gloria Yang Yu

Research Collection Lee Kong Chian School Of Business

We study whether abstract thinking – an essential cognitive trait established by psychological and neuroscientific studies – facilitates analysts’ information processing. Exploiting analysts’ questions during earnings calls, we construct an Abstract Thinking Index (ATI) that measures their tendency to involve abstract words, logical reasoning, broader topics, and future outlooks. We find that abstract thinking improves analysts’ forecast accuracy and recommendation informativeness. Consistent with abstract thinking featuring identifying central characteristics and comprehending intangible things, ATI has stronger effects for firms with fundamentals co-moving more with peers and less tangible information. Additional analyses suggest that ATI captures analysts’ cognitive traits rather than …

Dynamic Scheduling With Uncertain Job Types, Zuo-Jun Max Shen, Jingui Xie, Zhichao Zheng, Han Zhou

Research Collection Lee Kong Chian School Of Business

Uncertain job types can arise as a result of predictive or diagnostic inaccuracy in healthcare or repair service systems and unknown preferences in matching service systems. In this paper, we study systems with multiple types of jobs, in which type information is imperfect and will be updated dynamically. Each job has a prior probability of belonging to a certain type which may be predicted by data, models, or experts. A job can only be processed by the right machine, and a job assigned to the wrong machine must be rescheduled. More information is learned from the mismatch, and job type …

Constrained By Localized Attention Focus: The Negative Effect Of Firm-Specific Knowledge On Exploratory Firm Innovation, Bilian Ni Sullivan, Kaixian Mao, Heli Wang

Research Collection Lee Kong Chian School Of Business

Integrating the resource-based view (RBV) and attention-based view (ABV), this study explores the impact of firm-specific knowledge (FSK) on a firm's exploratory innovation and the role of government support in this process. We argue that firms with a high degree of specificity in their knowledge assets tend to have a more localized attention focus, leading to those firms with less exposure to distant and diverse information and knowledge. Consequently, such firms are likely to have reduced exploratory innovative outputs. However, government resource support could expand a firm's attention focus beyond local searches, mitigating its negative effects. Based on a unique …

Of Headlamps And Marbles: A Motivated Perceptual Approach To The Dynamic And Dialectic Nature Of Fairness, Michael Ramsay Bashshur, Laurie J. Barclay, Marion Fortin

Research Collection Lee Kong Chian School Of Business

How do people perceive fairness? Recently, fairness scholars have raised important theoretical questions related to what information is used in fairness perceptions, why this information is emphasized, and how fairness perceptions can change over time. Integrating the Brunswikian lens approach with a motivated cognition perspective, we develop the Motivated Perceptual Approach (MPA) to highlight how people can be motivated to selectively perceive and weight cues to form fairness perceptions that align with their motives. However, these motives can change over time and through interaction with motivated others. By illuminating the dynamic and dialectic processes underlying fairness perceptions, the MPA sheds …

Who Profits From Trading Options?, Jianfeng Hu, Antonia Kirilova, Gilbert Seongkyu Park, Doojin. Ryu

Research Collection Lee Kong Chian School Of Business

We use account-level transaction data to examine trading styles and profitability in a leading derivatives market. Approximately 66% of active retail investors predominantly hold simple, one-sided positions in only one class of options, whereas institutional investors are more likely to use complex strategies. Hypothesizing that the complexity of trading styles reflects investors' skills, we examine the effect of options trading styles on investment performance. We find that retail investors using simple strategies lose to the rest of the market. For both retail and institutional investors, selling volatility is the most successful strategy. We conclude that these style effects are persistent …

Interpersonal Behavior In Assessment Center Role-Play Exercises: Investigating Structure, Consistency, And Effectiveness, Simon M. Breil, Filip Lievens, Boris Forthmann, Mitla D. Back

Research Collection Lee Kong Chian School Of Business

Although the behaviors displayed by assessees are the currency of assessment centers (ACs), they have remained largely unexplored. This is surprising because a better understanding of assessees' behaviors may provide the missing link between research on the determinants of assessee performance and research on the validity of performance ratings. Therefore, this study draws on behavioral personality science to scrutinize the behaviors that assessees express in interpersonal AC exercises. Our goals were to investigate (a) the structure of interpersonal behaviors, (b) the consistency of these behaviors across AC exercises, and (c) their effectiveness. We obtained videotaped performances of 203 assessees who …

Trust Across Borders: A Review Of The Research On Interorganizational Trust In International Business, Tengjian Zou, Gokhan Ertug, Ilya R. P. Cuypers, Donald L. Ferrin

Research Collection Lee Kong Chian School Of Business

Trust between organizations has been recognized as crucial in international business (IB) and has attracted extensive research attention. Researchers have conceptualized and measured interorganizational trust in multiple ways, investigated numerous determinants and outcomes of interorganizational trust, and explored interorganizational trust in several types of international relationships across a range of country combinations using varied research methodologies. Our review aims to consolidate and advance this literature by focusing on (i) how interorganizational trust has been conceptualized in IB; (ii) how interorganizational trust has been operationalized in IB; (iii) what factors promote or hinder interorganizational trust in IB; (iv) what the outcomes …

Public Sentiments And The Influence Of Information-Seeking Preferences On Knowledge, Attitudes, Death Conversation And Receptiveness Towards Palliative Care: Results From A Nationwide Survey In Singapore, Su Lin Yeo, Raymond Han Lip Ng, Tan Ying Peh, May O. Lwin, Poh Heng Chong, Patricia Soek Hui Neo, Jamie Xuelian Zhou, Angel Lee

Research Collection Lee Kong Chian School Of Business

Background: Low awareness about palliative care among the global public and healthcare communities has been frequently cited as a persistent barrier to palliative care acceptance. Given that knowledge shapes attitudes and encourages receptiveness, it is critical to examine factors that influence the motivation to increase knowledge. Health information-seeking from individuals and media has been identified as a key factor, as the process of accessing and interpreting information to enhance knowledge has been shown to positively impact health behaviours. Objective: Our study aimed to uncover public sentiments toward palliative care in Singapore. A conceptual framework was additionally developed to investigate the …

Customer Engagement With Digitalized Interactive Platforms In Retailing, Sanjit K. Roy, Gaganpreet Singh, Saalem Sadeque, Paul Harrigan, Kristof Coussement

Research outputs 2022 to 2026

Digitalized interactive platforms (DIPs) such as Apple watch, Starbucks apps and Nike+ have seen enormous growth. This study empirically investigates the antecedents and consequences of customer engagement in a digitalized interactive platform of an online shoe retailing start-up. Specifically, we integrate service-dominant logic and self-determination theory to explore the complex relationships between human psychological needs, customer engagement and subjective well-being. We hypothesise that, in case of digitalized interactive platforms, the direct relationship between human psychological needs satisfaction (autonomy, relatedness and competence) and subjective well-being is mediated by customer engagement (cognitive, affective and behavioral). We applied a hybrid SEM-ANN approach to …

Management Recommendations For Working With Journalism And New Media Unions, Christopher A. Badurek, Arien Rozelle

Proceedings of the New York State Communication Association

Unions organization is increasingly of interest in the media today, particularly in the case of union organization efforts in New York state. In light of this trend, the ways informal organizations such as union membership impact formal organizations and businesses overall are explored through the lens of micro, macro, and macro levels of organizational behavior. In particular, the role of journalists as employees is considered in the context of large, established media organizations and in start-up new media organizations. A comparison of these two sectors provides context in developing managerial recommendations for leaders to consider when working with unionized labor …

2023 Football Season Kicks Off Today, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

2023-08-31 Faculty Rights & Responsibilities Committee Meeting Minutes, Morehead State University. Faculty Senate., Faculty Rights & Responsibilities Committee.

Faculty Senate Records

Faculty Rights & Responsibilities Committee meeting minutes for August 31, 2023.

Mining Safely: Examining The Moderating Role Of Safety Climate On Mineworkers' Mental Health And Safety Behavior Nexus, Emmanuel K. Amoako, Saviour A. Nubuor, Abdul-Razak Suleman, Amin A. Bawa, Bridget Akwetey-Siaw

Research outputs 2022 to 2026

Purpose: The study aims to investigate the impact of anxiety and depression (dimensions of mental health) on mineworkers' safety behaviors (safety compliance and safety participation) while examining the moderating role of safety climate on these relationships. Design/methodology/approach: A quantitative research approach with an explanatory cross-sectional survey research design was adopted. A total of 274 purposively selected mineworkers participated in the study. Responses were obtained from participants through a structured questionnaire which was analyzed using the partial least square structural equation modeling. Findings: Anxiety had a significant negative effect on safety compliance but not participation. However, depression was found to have …

Investigating Factors Affecting Customer Repeated Purchasing Intention In Online Shopping: The Mediating Role Of Satisfaction, Maram Darkhabani

BAU Journal - Society, Culture and Human Behavior

This research examines the relationship between website quality, customer perceived value, customer satisfaction, and repeated online purchasing intention in Lebanon. A quantitative approach was used, and data from 385 online shoppers were collected through an online survey. The results indicate that website quality significantly predicts customer perceived value, satisfaction, and repeated online purchasing intention. Customer perceived value also predicts satisfaction and purchase intention, while satisfaction predicts repeated online purchasing intention. These findings highlight the importance of website quality in shaping customer perceptions, satisfaction, and repeated online purchasing behavior.

The research suggests that improving website quality, offering high-quality services, personalized experiences, …

The Impact Of Trust And Rewards On Online Purchasing Intention: The Mediating Role Of Attitudes, Jessica Farhat Tannoury

BAU Journal - Society, Culture and Human Behavior

This study explores the relationship between trust, rewards, attitudes, and online purchasing intention, with attitudes serving as the mediator variable in the Lebanese context. Using a sample of 400 respondents, a structural equation model (SEM) was employed to test the hypotheses. The results showed a positive and significant relationship between trust and attitudes, as well as between rewards and attitudes. Additionally, attitudes were found to mediate the relationship between both trust and rewards on online purchasing intention. These findings highlight the importance of building trust and offering rewards to enhance consumers' attitudes towards online shopping, which ultimately leads to higher …

Impact Of Perceived Organizational Support, Employee Empowerment, And Organizational Commitment On Turnover Intention In The Lebanese Smes Sector: The Mediating Role Of Employee Engagement, Istivani Hilal

BAU Journal - Society, Culture and Human Behavior

This study investigates the impact of perceived organizational support (POS), employee empowerment (EE), and organizational commitment (OC) on turnover intention (TI) in the Lebanese small and medium-sized enterprises (SMEs) sector. The study also examines the mediating role of employee engagement (EEG) in this relationship. A sample of 390 employees from SMEs in Lebanon was surveyed using a structured questionnaire. The data were analyzed using structural equation modeling (SEM). The results show that POS, EE, and OC are negatively related to TI in the Lebanese SMEs sector. Moreover, EEG mediates the relationship between POS, EE, and OC and TI. Specifically, the …

Payment Banks In India: Review And Research Agenda, Akshay Kumar Mishra

Management Dynamics

Payment banks were established in order to pave the way for a cashless system and hasten India's transition toward a cashless economy. This was accomplished by accelerating India's path toward a cashless economy. The incorporation of Payment banks into the Indian banking sector can be interpreted as a paradigm change within the context of a differentiated banking model. This study employs ‘payment banks' literacies as its research object, delving into and presenting the trends in scholarly interest in the field through the use of bibliometric analysis. In addition, the study combines a content analysis methodology to improve upon the features' …

Can Artificial Intelligence, Specifically Large Language Models (Llms), Enhance Human Emotional Intelligence Responses In A Small Team Work Environment?, Jason Evans

AI Assignment Library

Compare real-world human responses to potential conflict situations to an artificial intelligence response. Several articles have suggested that LLMs may actually be more successful at modeling proper human emotional responses than factual based responses. The objective of this assignment is for students to discover if and how a LLM can serve as a model for proper responses to minimize conflict and increase team effectiveness. This specific assignment was designed for aviation students, but can be adapted for any small team working environment.

It Governance Matter: A Structured Literature Review, Nariman Osama Kandil, Ehab Kamel Abou-Elkheir, Amr M. Kotb

All Works

The aim of this paper is to critically explore information technology governance (ITG) context, its consequences, its various aspects, its determinants, disclosure, maturity, and challenges. There are some motivations that urge the researchers to carry out this study. First, the review of prior relevant literature reveals a limited number of studies addressing the IT governance context, its consequences, its various aspects, its determinants, and challenges. Second, very little is known about the potential implications of IT governance within the business and how it is significant to the decision-makers (e.g., shareholders, board of directors, executives, etc.). Finally, little research employs the …