Business Administration, Management, and Operations Commons^™

Gender Differences In The Preferred Methods Of Training, Needs And Interests, And Hindrances And Motivators For Sexual Harassment Training, Heather Monique Whaley

Doctoral Dissertations

The purpose of this descriptive study was to assess employees’ preferences regarding sexual harassment prevention training (SHPT), compared by gender. A convenience sample of city/county governmental employees from a mid-size metropolitan city in the southeast representing multiple occupational groups consisted of 1387 employees. A response rate of 12% represented 169 respondents.

A modified Sexual Experiences Questionnaire - Department of Defense (SEQ- DoD) and the SHPT Preferences Climate Survey were completed. Frequency counts, descriptive statistics, principal component analysis, factor analysis, MANOVA tests, ANOVA tests, and a Cochran-Mantel-Haenszel (CMH) test allowed for hypotheses testing.

No statistical differences between genders exist in SHPT …

Essays On Ipo-Firm Earnings Management, Scott N. Bronson

Doctoral Dissertations

PART 1

This paper provides evidence on the timing of earnings management behavior for initial public offering (IPO) firms in the annual periods surrounding the offering. It also examines whether this behavior is related to CEO and CFO trading after the offering. Using discretionary accruals as my proxy for earnings management, I find that, for firms that file a new 10-K before the trading restrictions provided in underwriter lockup agreements end, average IPO-firm discretionary accruals are significantly positive in the first 10-K filed after the offering, and that these discretionary accruals are significantly larger than those in the offering prospectus. …

The Role Of Logistics Service Quality In Creating Customer Loyalty, Elizabeth Ruth Davis

Doctoral Dissertations

The purpose of this dissertation is to examine the loyalty phenomenon and to understand the role of logistics service in creating customer loyalty. The main objective is to help companies assess the impact of logistics service in creating loyalty. Logistics service quality is purported to consist of two separate constructs – relational LSQ and operational LSQ. These elements of LSQ drive satisfaction. This research also explores the loyalty phenomenon, which is conceptualized as a causal relationship between affective commitment and purchasing behavior. The strength of this relationship is proposed to be moderated by calculative commitment, which involves the calculation of …

The Role Of Logistics In The Market Orientation Process, Brian Scott Fugate

Doctoral Dissertations

The ability of an organization to provide customer value and generate profit depends on how well it understands and meets the true needs of its markets. The theory of market orientation captures the essence of discovering and responding to market needs. This dissertation reconceptualizes market orientation as a process, includes a more comprehensive set of behaviors of market orientation, and examines market orientation within the logistics function. Logisticians are particularly relevant to market orientation because of their increasing role in the organization as managers of supply chain relationships and as internal and external boundary spanners. The model was developed based …

Internet Financial Reporting: The Effects Of Hyperlinks And Irrelevant Information On Investor Judgments, Andrea Seaton Kelton

Doctoral Dissertations

The flexibility provided by hyperlinks may have detrimental cognitive effects on investors, including cognitive overload. Users must perform multiple tasks simultaneously when browsing with hyperlinks, including navigating through the system, reading, understanding, and analyzing the information, and recalling information previously viewed. Simultaneous performance of these tasks places a high cognitive load on the information system user. This study investigates the effects of presentation format and the type of information on nonprofessional investors’ judgments. Specifically, I examine whether viewing a company’s web-based financial disclosures with hyperlinks (as compared to paper-based disclosures) causes an increase in cognitive load, resulting in nonprofessional investors’ …

Relational Value Exchange: A Grounded Theory Study Of Buyers' And Sellers' Approaches To Building, Maintaining, And/Or Dissolving Interorganizational Relationships, Geoffrey Todd Stewart

Doctoral Dissertations

The purpose of this dissertation was to investigate why buying and selling organizations build, maintain, and/or dissolve interorganizational relationships. To address the buyers’ and the sellers’ perspective, the author analyzed a previously collected data set from the buyers’ perspective, and collected and analyzed primary data from the sellers’ perspective. Grounded theory methodology was implemented as a means for building theory which captures the variation within the buyer-seller relationships.

The findings indicate that variation within business relationships can be explained by the approaches buyers (Study 1) and sellers (Study 2) take when interacting with partners. In particular, buyers’ utilized an approach …

Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal

Accounting and Information Management Publications and Other Works

The Sarbanes-Oxley Act (SOX) requires the disclosure of whether the audit committee has a financial expert. We examine disclosures related to audit committee financial experts (ACFEs) in the first year that this disclosure requirement is in effect. We find that virtually all companies disclose whether an ACFE is on the audit committee, although the transparency of the disclosure regarding the ACFE’s background is limited. We also find that most ACFEs do not have a background in accounting or finance, although there are notable differences between stock exchanges on this dimension. In addition, we find that companies designate ACFEs who would …