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Articles 1 - 13 of 13

Full-Text Articles in Business Administration, Management, and Operations

Brand Reputation And Product Recall, Anne Meike Eilert Jan 2013

Brand Reputation And Product Recall, Anne Meike Eilert

Theses and Dissertations

Every year, firms make numerous announcements to recall products that are deemed unsafe or defective. These recalls pose a significant threat to a firm's brand reputation. The strong, negative reactions of consumers and the media to the recalls initiated by Toyota in 2010 show how fragile brands are in the wake of a recall. Firms spend a great amount of resources on building strong brands and it is unclear how such brands influence the firm's decision to announce a recall and the consumer's decision to return the recalled product. The objective of this dissertation is to shed some light on …


The Effects Of Social Costs And Internal Quality Reviews On Auditor Consultation Strategies, Tammie Janell Schaefer Jan 2013

The Effects Of Social Costs And Internal Quality Reviews On Auditor Consultation Strategies, Tammie Janell Schaefer

Theses and Dissertations

Seeking advice from knowledgeable individuals within the firm is an essential feature of firms' quality control systems and is intended to improve auditor decision making. It is important to understand factors that encourage or discourage auditors from proactively seeking out help and relying on the 'right' people because advice can influence audit judgments. Existing studies in accounting focus on factors that affect how auditors use the advice they obtain during informal consultations. In this study, I examine factors that affect when auditors seek advice, to whom auditors go for advice, and how they present audit issues to the advisor, which …


Essays In The Airline Industry, Mariana Luminita Nicolae Jan 2013

Essays In The Airline Industry, Mariana Luminita Nicolae

Theses and Dissertations

In 2008, most U.S. airlines implemented checked baggage fee policies to generate additional revenue to help with their financial distress caused by abnormally high fuel prices. Since this time, the fees have provided a steady revenue stream and often are the difference between a profit and a loss. Recently, some literature in the operations management field has postulated that altering consumer behavior in a manner that is beneficial to both the firm and customers is an additional purpose of these fees. In Essay 1, we empirically investigate the airline perspective of this hypothesis by considering the operational impact of airline …


Voicing Across Cultures: The Role Of Communication Style And Relationships In Employee Voice And Subsequent Influence, Anna-Katherine Ward Jan 2013

Voicing Across Cultures: The Role Of Communication Style And Relationships In Employee Voice And Subsequent Influence, Anna-Katherine Ward

Theses and Dissertations

Constructive input from a diverse workforce can enhance firm performance. However, cultural norms and differences in communication behavior expectations may prevent concerns and suggestions from being expressed, or from being implemented when they are expressed. The purpose of the current study is to bridge the Human Resources, Organizational Behavior, Communications, and International Management literatures in an attempt to understand how subordinates with different communicaton norms voice and how (or whether) managers use the content of the voiced messages. Two models are presented examining prohibitive and promotive voice as central variables in the relationship between subordinate communication style and subordinate influence …


Social Media, A New Revolution In The Field Of Marketing: The Effect Of Information Sharing, Peer Pressure, Entertainment And Emotional Connection On The Attitude Towards The Brand And In Turn The Purchase Intention From The Brand, Sradha Narendra Sheth Jan 2013

Social Media, A New Revolution In The Field Of Marketing: The Effect Of Information Sharing, Peer Pressure, Entertainment And Emotional Connection On The Attitude Towards The Brand And In Turn The Purchase Intention From The Brand, Sradha Narendra Sheth

Theses and Dissertations

Social Media has today become one of the fastest and strongest networking and communication tools. Companies realizing the importance of this new marketing revolution have also ventured into the world of social media. Thus, the purpose of this study is to examine the effect of social media marketing on user's attitude towards the brand present on social media and their purchase intentions from the brand. The relevance of this study will provide great insights to retailers with regard to using multiple social media sites and their features to successfully market their products, retain and grow their customer base.


Evaluating The Intentionality Of Identified Misstatements: How Perspective Can Help Auditors In Distinguishing Errors From Fraud, Erin L. Hamilton Jan 2013

Evaluating The Intentionality Of Identified Misstatements: How Perspective Can Help Auditors In Distinguishing Errors From Fraud, Erin L. Hamilton

Theses and Dissertations

According to Auditing Standard No. 14, fraud is an intentional act. Thus, when a misstatement is identified during the audit, auditors should consider whether the misstatement might have been caused intentionally (PCAOB 2010a). The objective of the present study is to investigate whether considering the perspective of the manager responsible for a misstatement's occurrence impacts auditors' beliefs concerning the misstatement's intentionality. Using an experiment with 82 audit manager and senior manager participants, I find that auditors who actively consider the perspective of the manager who caused a misstatement assess the likelihood that the misstatement is intentional higher when the circumstances …


Egocentric Biases In Consumer Judgment Of Products With And Without Target Market Labels, David Norton Jan 2013

Egocentric Biases In Consumer Judgment Of Products With And Without Target Market Labels, David Norton

Theses and Dissertations

Consumer research to date has posited that if we are cued to think of others, then we are likely to be influenced by the type of others we consider. Thus, research on product evaluations has focused on motivational accounts of either favoring or disfavoring a product contingent upon which specific reference group the product is associated with. In this dissertation I advance the theory that product evaluations are also cognitive in nature. Due to egocentric biases of self availability and self positivity I propose that the cueing of an 'other' lowers the valence of thoughts available (relative to thoughts of …


When Less Is More: The Effect Of Reducing Auditor Liability On Auditor Judgments In Principles-Based And Rules-Based Environments, Linda Quick Jan 2013

When Less Is More: The Effect Of Reducing Auditor Liability On Auditor Judgments In Principles-Based And Rules-Based Environments, Linda Quick

Theses and Dissertations

The purpose of this paper is to investigate the joint effects of accounting guidance type (principles-based versus rules-based) and legal liability regime (unlimited versus limited) on auditor decisions. Both the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) believe that moving to more principles-based standards in the United States will allow companies and auditors to more appropriately reflect the economic substance of transactions in the financial statements. However, very little attention has been paid to the possibility that principles-based standards will be applied differently in the United States than in other countries due to a different …


Unintended Consequences Of Regulated Contract Structure, Bryan W. Stewart Jan 2013

Unintended Consequences Of Regulated Contract Structure, Bryan W. Stewart

Theses and Dissertations

This study examines the effect of contract structure (fixed versus contingent) and a contextual factor (positive versus negative benefit surprise) on tax professionals' behavior. Regulatory restrictions on contract structure are based on the belief that contingent fee contracts "encourage tax return preparers to take unsupported positions on the taxpayers' returns" (Murphy 1989, p. 2). Experienced tax professionals participated in an experiment investigating the effect of contract structure and benefit surprise on their judgments and decisions. Contrary to regulators' beliefs about the effect of contingent fee structures, I do not find a main effect of contract structure. Rather, results show that …


The Implications Of Solvency Ii To Insurance Companies, Lu Wang Jan 2013

The Implications Of Solvency Ii To Insurance Companies, Lu Wang

Theses and Dissertations

Solvency II is a new regulatory standard for European insurance companies. It aims to establish a revised set of capital requirements and risk management standards that will replace the current solvency requirements within the European Union market and will take effect in 2014. The directive will impact companies located in countries beyond the European Union.


Diffusion Of Csr In Global Business Networks: An Embeddedness Perspective, Valentina Marano Jan 2013

Diffusion Of Csr In Global Business Networks: An Embeddedness Perspective, Valentina Marano

Theses and Dissertations

This dissertation examines the role of firm embeddedness in its global business network, relative to the adoption of Corporate Social Responsibility (CSR) practices. Global business networks refer to the nexus of inter-firm and intra-firm relationships, in which focal actors are engaged. These networks are focal firm specific, span multiple countries and involve different types of economic relationships between the focal actor and its business partners. This study argues that global business networks affect a focal organization's CSR adoption decisions, since they provide access to resources and information and also channel CSR-related institutional influences from the various countries where the focal …


Vertical Versus Horizontal Line Extension Strategies: When Do Brands Prosper?, Helena F. Allman Jan 2013

Vertical Versus Horizontal Line Extension Strategies: When Do Brands Prosper?, Helena F. Allman

Theses and Dissertations

The results from prior research regarding the effectiveness of product line extension strategies on market-level brand performance are equivocal. Some studies show that brands benefit from horizontal line extensions while other studies show vertical line extensions as being a preferable approach to brand leveraging within a product category. This research proposes that the brand assortment size at time t, can moderate the effectiveness of vertical versus horizontal extensions in time t on quarterly market-level brand performance. Aggregated scanner data of twelve toothpaste brands sold for six years at a major Midwestern U.S. retailer were used as input to a panel …


Essays On Market Dominance And Price Discovery, James Michael Lockwood Jan 2013

Essays On Market Dominance And Price Discovery, James Michael Lockwood

Theses and Dissertations

In the first essay, I examine the burden of cross-listing prices to adjust to changes in exchange rates. Using a 3-system vector moving average model, I measure the effects of exchange rate shocks on cross-listing stock prices in the home and U.S. markets. My sample consists of 46 cross-listings on the NYSE from Canada, Brazil, and Mexico. Findings indicate that New York prices bear roughly 60% of the adjustment to exchange rates for Canadian and Mexican securities, and roughly 45% for Brazilian securities. The NYSE burden of adjustment varies considerably across firms, ranging from 7% to 100% for Canada, 10% …