Chinese Outbound Travel: Understanding The Socioeconomic Drivers,
2018
Edith Cowan University
Chinese Outbound Travel: Understanding The Socioeconomic Drivers, Songshan (Sam) Huang, Xiang Wei
Research outputs 2014 to 2021
This study used a national sample (N = 36,490) of Chinese urban residents to examine the relationship between outbound travel intention and some key demographic, economic, and geographic variables. Findings indicate that education, income, and paid vacation days significantly predicted outbound travel intention. Compared to residents in Tier-4 cities in China, those in Tier-1, -2, and -3 cities had higher probability of choosing outbound travel by 13.1%, 30.9%, and 15.3%, respectively. This study draws meaningful connections between Chinese outbound tourism and the social and economic realities in China and offers an alternative approach to understanding Chinese outbound tourism.
Auditor Lobbying On Accounting Standards,
2018
Brigham Young University - Provo
Auditor Lobbying On Accounting Standards, Abigail Allen, Karthik Ramanna, Sugata Roychowdhury
Faculty Publications
We examine how Big N auditors’ changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). In particular, we focus on the influence of auditors’ lobbying incentives arising from two basic factors: managing expected litigation and regulatory costs and catering to clients’ preferences for flexibility in GAAP. We find evidence that auditor lobbying is driven by prevailing standards of litigation and regulatory scrutiny, but we find no evidence that catering to clients’ preferences for flexibility in GAAP drives auditor lobbying. Broadly, our paper offers the first large-sample descriptive analysis of the role …
Strategies To Minimize Direct Care Worker Shortages,
2018
Walden University
Strategies To Minimize Direct Care Worker Shortages, Eric Ik Iloabachie
Walden Dissertations and Doctoral Studies
There is a worldwide shortage of direct care workers who help older adults in their own homes. The purpose of this multiple case study was to explore strategies that owners of home health care businesses can use to retain adequate direct care workers for their businesses. Five home care agency owners from Wake County, North Carolina, participated. Each owner had successfully implemented strategies to ensure adequate caregivers to sustain the business. Human relations theory was used to address the business problem. Data collection involved interviewing the 5 owners of home care agency businesses in their offices. Through a process of …
The Perceived Influence Of Ethics Education In Business,
2018
University of New Hampshire, Durham
The Perceived Influence Of Ethics Education In Business, Jessica Selensky
Honors Theses and Capstones
No abstract provided.
Women’S Initiatives Executive Committee: Educating, Advocating, Advancing,
2018
University of Mississippi
Women’S Initiatives Executive Committee: Educating, Advocating, Advancing, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Towards An Improved Typology Approach To Segmenting Cultural Tourists,
2018
Edith Cowan University
Towards An Improved Typology Approach To Segmenting Cultural Tourists, Ganghua Chen, Songshan (Sam) Huang
Research outputs 2014 to 2021
This study aims to improve the cultural tourist typology methodology that uses cultural centrality and depth of cultural experience in its framework. Using a sample of Chinese tourists in Macau (n = 595) collected via questionnaire surveys, the study confirmed the determination effect of cultural centrality on depth of cultural experience. Subsequently, the study demonstrated an improved approach that eliminates such a determination effect in typology identification. Compared to McKercher's () approach, the improved typology presents a balanced segmentation of cultural tourists and distinguishes the segments more clearly in their sociodemographic characteristics. The improved typology generated more meaningful practical implications.
Collaboration And The Emerging Craft Brewing Industry: An Exploratory Study,
2018
Edith Cowan University
Collaboration And The Emerging Craft Brewing Industry: An Exploratory Study, Alonso Duarte, Nevil Alexander, Seamus O'Brien
Research outputs 2014 to 2021
In adopting various elements associated with the theory of collaboration, this exploratory study investigates collaboration in the context of predominantly micro- and small craft breweries. The findings revealed that collaboration within other brewers helped increase product quality, gain basic knowledge of new recipes, and enhance strategic knowledge about the industry. The applicability of the elements related to the theory of collaboration was confirmed. For instance, the element of stakeholders of a problem domain was aligned with the notion that craft brewery operators’ actions, including collaboration, can have significant impacts on the problem domain that brought them together
Effective Internal Controls For Recognizing Contracting Revenues,
2018
Walden University
Effective Internal Controls For Recognizing Contracting Revenues, Antonio Ghaleb
Walden Dissertations and Doctoral Studies
Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented strategies to develop and implement effective internal controls for recognizing contracting revenues participated in face-to-face semistructured interviews. Through …
Strategies To Reduce Occupational Fraud In Small Restaurants,
2018
Walden University
Strategies To Reduce Occupational Fraud In Small Restaurants, Angel Ortiz
Walden Dissertations and Doctoral Studies
Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The data collection process also included business documents and researcher observations that assisted in …
Effective Hiring Process Background Check Strategies,
2018
Walden University
Effective Hiring Process Background Check Strategies, Christina Diane Waddell
Walden Dissertations and Doctoral Studies
Job applicants often falsify information in their application materials. Using the disparate impact theory as the conceptual framework, the purpose of this multiple case study was to identify strategies Human Resource professionals use to complete effective background checks while maintaining compliance with federal regulations. I collected data by interviewing executives of 3 organizations located in the Southwest region of the United States, who had successful strategies for performing background checks to identify falsified information in the application process. I assured the validity and reliability of the data by reviewing organizational documents and member checking of the interpretation of the data. …
Corporate Governance Implementation In The Nigerian Banking Industry,
2018
Walden University
Corporate Governance Implementation In The Nigerian Banking Industry, David Nkata Bassey
Walden Dissertations and Doctoral Studies
The increasing level of fraud, the collapse of banks, and the loss of confidence in the Nigerian banking industry have been attributed to poor corporate governance. The problem of this study was effective implementation of corporate governance in Nigeria where multiple regulations are in place. The purpose of this qualitative single case study was to understand how corporate governance is implemented in the Nigerian banking industry in the face of a multiplicity of regulations. The research question investigated how Nigerian bank managers implement corporate governance regulations in the face of a multiplicity of regulations. The conceptual framework was grounded in …
Crop Insurance Strategies For Mitigating Net Underwriting Losses,
2018
Walden University
Crop Insurance Strategies For Mitigating Net Underwriting Losses, Kennedy K. Kitur
Walden Dissertations and Doctoral Studies
Crop insurance is an essential risk management tool for America's agricultural producers because a single crop failure or disastrous year can eliminate the results of multiple years of profitability. Crop insurance is designed to provide financial protection to farmers; however, insurance managers who lack managerial underwriting strategies disrupt companies to the point of financial distress. Self-insurance and self-protection theory were the conceptual frameworks for this single-case study to explore successful strategies that insurance managers used to mitigate net underwriting losses. Four insurance and senior strategic managers from an insurance company in the midwestern United States were recruited through a purposeful …
Strategies For Reducing Corporate Accountants' Turnover Through Implementing Workplace Flexibility,
2018
Walden University
Strategies For Reducing Corporate Accountants' Turnover Through Implementing Workplace Flexibility, Elizabeth Nwoseh-Streeter
Walden Dissertations and Doctoral Studies
Flexibility in the workplace is no longer perceived as a benefit to employees but as a requirement for organizations to remain competitive. Financial compensation alone may be insufficient to encourage employee retention. The purpose of this qualitative, single case study was to explore the strategies that corporate accounting and finance leaders implement to promote workplace flexibility for increasing accountants' retention. The conceptual framework for this study was Karasek's demand control support framework. The research sample consisted of 6 corporate accounting and finance leaders who had a history of successfully implementing a workplace flexibility program. Data analysis consisted of compiling the …
Strategies Used By Women To Secure Sba's 8(A) And 504 Loan Financing,
2018
Walden University
Strategies Used By Women To Secure Sba's 8(A) And 504 Loan Financing, Valencia Y. Locust
Walden Dissertations and Doctoral Studies
Many woman small business owners lack strategies to obtain Small Business Administration's (SBA) 8(a) and 504 Loan financing to start and grow their businesses. This exploratory case study explored strategies that 5 women business owners used to secure SBA's 8(a) and 504 Loan financing. The TPB and feminist theory were the conceptual frameworks used in this multiple case study. In-depth, semistructured interviews with purposively selected women small business owners supplemented a review of loan acceptances and certifications. Yin's 5-step analysis guided the coding process of participants' responses, and member checking verified the transcription accuracy and that emerging themes and inferences …
Corporate Governance Strategies To Improve Organizational Performance In The Accounting Industry,
2018
Walden University
Corporate Governance Strategies To Improve Organizational Performance In The Accounting Industry, Andress Walker
Walden Dissertations and Doctoral Studies
Corporate governance is a leading factor in organizational performance, financial reporting, and stakeholder satisfaction. The purpose of this multiple case study was to explore strategies that senior managers in the accounting industry implement to enforce corporate governance and improve organizational performance. The conceptual framework for the study was stakeholder theory. The population for this study included 3 senior managers of 3 different organizations in the accounting industry located in western United States. Data were collected through semistructured face-to-face interviews and from review of documented corporate governance strategies. The data analysis consisted of the following steps: compiling the data, disassembling the …
The Relationship Between Corporate Social Responsibility, Corporate Sustainability, And Corporate Financial Performance,
2018
Walden University
The Relationship Between Corporate Social Responsibility, Corporate Sustainability, And Corporate Financial Performance, Oluwakemi Daniel
Walden Dissertations and Doctoral Studies
Some business executives are reluctant to engage in social responsibility and sustainability practices because of the assumption that these projects are costly and impair profitability. The purpose of this correlation study was to examine the relationship between corporate social responsibility, sustainability (as proxied by the 2016 Best Corporate Citizens index), and corporate financial performance (as measured by ROA and Tobin's Q). Stakeholder theory was the theoretical framework for the study. The results of linear regression analyses indicated an insignificant positive relationship between corporate social responsibility, sustainability, and financial performance. The yield of the linear regression analyses was as follows: F(1, …
Forensic Detection For Earnings Management In Selected Code Law Nations Of Europe,
2018
Walden University
Forensic Detection For Earnings Management In Selected Code Law Nations Of Europe, Jef Lee Garner
Walden Dissertations and Doctoral Studies
This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones' work and Schippers' work. The firms' managers should fulfil agency theory when they made reporting decisions, and they should act in the investors' best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsiders like small investors even though the managers published financial reports conforming to the International Financial …
Strategies To Minimize Profit Loss From Small Business Enterprise Credit Rejections,
2018
Walden University
Strategies To Minimize Profit Loss From Small Business Enterprise Credit Rejections, Alfred Nwagbo
Walden Dissertations and Doctoral Studies
Institutional policies or terms and conditions of credit allocation complicate the demand and supply of small business enterprise (SBE) credit, causing lost profits. Banks leaders losing 28% of profitable projects because of the high rejection rate of credit applications for SBE loans is a concern. The purpose of this multiple case study was to explore strategies Southeastern Nigerian state bank leaders use to minimize lost profit from SBE credit rejections. The conceptual framework that grounded this study was credit rationing focused on the lender-borrower relationship. Data collection involved reviews of company documents and face-to-face semistructured interviews of 6 participants from …
Strategies For Used Car Dealership Owners To Sustain Business In A Competitive Environment,
2018
Walden University
Strategies For Used Car Dealership Owners To Sustain Business In A Competitive Environment, Jude Thaddeus Suh
Walden Dissertations and Doctoral Studies
Small used car dealership ventures experience high business failures in the marketplace. Grounded in the resource-based view (RBV) theory, the purpose of this multiple case study was to explore strategies used car dealership owners and managers employ to remain profitable and sustain operations for longer than 5 years. In this study, 10 participants, including 5 owners and 5 managers from small used car dealerships in Colorado participated in face-to-face semistructured interviews. These participants have developed successful strategies to remain profitable for at least 5 years. Using methodological triangulation, field notes and documentary evidence supplemented the data collected through semistructured interviews. …
Association Of Insider Trading Patterns With Earnings Management Citations From 2002-2012,
2018
Walden University
Association Of Insider Trading Patterns With Earnings Management Citations From 2002-2012, Anne-Mary Emuobonuvie Nash-Haruna
Walden Dissertations and Doctoral Studies
Insider trading and earnings management (EM) have traditionally been associated with fraud and corporate scandals. Corporations involved in fraudulent financial reporting or earnings manipulations were assumed to have used insider trading patterns to manipulate earnings, thereby concealing information from investors. The purpose of this quantitative, non-experimental study was to examine the association between insider trading patterns and EM citations among a randomly selected sample of publicly traded companies. The research question pertained to the association between the number of EM citations and whether a firm exhibited patterns of insider trading among publicly traded firms. The theoretical framework was based on …
