Business Administration, Management, and Operations Commons^™

Delaware’S Dominance, Wyoming’S Dare: New Challenge, Same Outcome?, Pierluigi Matera

Fordham Journal of Corporate & Financial Law

Despite increasing criticism, Delaware’s dominance in corporate law has not experienced a significant decline: as of today, 67.8 percent of Fortune 500 companies are still incorporated in its jurisdiction. Nevada is known as Delaware’s most important competitor, with an aggressive strategy that has overridden the efforts of any other jurisdiction. Yet, its success has been limited to a specific market segment: small firms with low institutional shareholding and high insider ownership.

Scholars suggest several explanations for both the rise and the staying power of Delaware. These explanations are essentially subsumed under the credible commitment theory and the network theory. According …

Goodbye Buybacks? Why Recent Stock Buyback Reform Proposals Go Beyond What Is Necessary, Joshua Zelen

Fordham Journal of Corporate & Financial Law

This note provides an overview of the intensifying debate around the impact that stock buybacks have on economic inequality and the proposals designed to reform the practice. With the advent of the Securities and Exchange Commission’s (SEC) 1982 promulgation of Rule 10b-18, corporations began allocating vast portions of their profits to stock buybacks. In recent years, this practice has become increasingly more common and has surpassed previous historical benchmarks.

Critics of stock buybacks primarily view the practice as a misuse of excess corporate funds that could instead be allocated to improve employee working conditions, benefits, and future outcomes. Opponent’s concerns …

Audit Firm Culture: An Evolution Of The Audit Profession In Response To External Forces, Christina T. Alberti

2022

The COVID-19 pandemic is disrupting business operations throughout the world, including the working procedures of audit professionals. Yet, to date, research on COVID-19’s impact on auditing is limited. This is despite its potential long-term implications. Thus, my dissertation uses a mix of research methods to examine auditors’ response to, and regulators’ evaluation of auditors’ response to, COVID-19.

The first paper (co-authored) synthesizes research on audit firm culture (AFC) over the past decade, reviewing recent developments in research on AFC and its influence on audit quality and auditors’ work attitudes. Using a three-phase model based on prior research and professional guidance, …

Returning To The Statutory Text: Why The Language Of Section 13(B) Requires Courts To Narrowly Construe The Ftc’S Ability To Obtain Injunctive Relief, Christopher Halm

Fordham Journal of Corporate & Financial Law

The Federal Trade Commission (FTC) enforces over 70 laws in the areas of antitrust and consumer protection, and one valuable tool to support their enforcement is Section 13(b) of the Federal Trade Commission Act (“Section 13(b)”). Section 13(b), among other features, grants the FTC authority to seek an injunction in district court against any defendant that is “about to violate” one or more of those laws. For the past three decades, courts have adopted a permissive judicial interpretation of that language, authorizing injunctions against defendants when the allegedly impending violations were only “likely to recur” based on past misconduct. This …

Examining Social Mission In Kentucky Social Enterprises, Bo Milburn

Theses and Dissertations--Community & Leadership Development

Social Enterprises are business entities that incorporate social value creation into their business operations. This study aims to investigate, explore and share key insights gained through the lived experience of owners or managers of these organizations. The reputational method of sample selection was used to identify informed individuals who participated in interviews to share phenomenological knowledge by telling the stories of their organizations, describing how they manage the balance between profitability and sustainability, sharing observations about the influence of social mission at their firms and other insights. Participants identified stronger relationships between coworkers, increased professional creativity, and greater employee engagement …

Ceo Types And Firm Efficiency, Lok Chi Lam

Electronic Theses and Dissertations

This paper investigates the connection between CEO types and firm efficiency. I utilize the general ability index (GAI) as a proxy to examine and separate CEO types: generalist CEOs and specialist CEOs. Initially, I applied the pooled ordinary least square (OLS) and fixed effect regression on 26,830 firm-year observations to explore the GAI effect on firm efficiency. The finding shows that GAI has a negative impact on firm efficiency. It indicates that CEOs with lower GAI are better at improving firm efficiency; for instance, specialist CEOs are preferable to generalist CEOs. Further analysis of CEO types using the quadrant method …

Promoting A Walk/Run Event To Expand Services For Individuals With Disabilities, Mckenzie Rodgers

Mahurin Honors College Capstone Experience/Thesis Projects

The Suzanne Vitale Clinical Education Complex (CEC) at WKU provides services to many individuals and families affected by autism spectrum disorders and other developmental delays and disabilities. As a nonprofit organization, the clinic relies heavily on donations and fundraisers as sources of income. One of the CEC’s primary fundraisers is the annual LifeSkills Run/Walk for Autism. This event is held each April during autism awareness month, at the Bowling Green Ballpark, providing an opportunity for the community to support the clinic in an enjoyable way.

For an honors capstone experience, the author promoted the 15th annual LifeSkills Run/Walk for Autism …

Leadership Evolution: The Rise Of Lawyers In The C-Suite, Garry Jenkins, Jon J. Lee

Faculty Articles

The traditional thinking about the path to the top corporate executive leadership posts, reaching the so-called C-suite, is that it begins with earning an MBA degree. By contrast, the JD degree is thought of as one that prepares graduates for the practice of law, for government service, or for public interest advocacy. Since lawyers have historically been trained to protect clients from risk, law is not associated with senior business leadership. Yet, an evolving and accelerating trend is emerging: more lawyers are reaching or crossing over to become part of top corporate management teams. We present findings from our empirical …

Lessons From Psychology For Law Practice Management, Peter G. Glenn

Dickinson Law Review (2017-Present)

No abstract provided.

Do Different Data Analytics Impact Auditors' Decisions?, J F. Brazel, Efosa Ehimwenma, Jared Koreff

School of Business Faculty Research

Global stakeholders have expressed interest in increasing the use of data analytics throughout the audit process. While data analytics offer great promise in identifying auditrelevant information, auditors may not use this information to its full potential, resulting in a missed opportunity for possible improvements to audit quality. This article summarizes a study by Koreff (2022) that examines whether conclusions from different types of data analytical models (anomaly vs. predictive) and data analyzed (financial vs. non-financial), result in different auditor decisions. Findings suggest that when predictive models are used and identify a risk of misstatement, auditors increase budgeted audit hours more …

The Vanishing Tuition Quandary: A Responsibility Accounting Case Study, Bonnie R. Albritton, Amy Foshee Holmes, Janet R. Jones

School of Business Faculty Research

Hidden Gem University is evaluating the profitability of each of its degree programs. The MBA program is growing but the operating income on the performance report is negative, which makes the program a target for possible discontinuance in the interest of the financial health of the University. In this case, students will evaluate the given report and various costs allocated to the MBA program to prepare an updated performance report. Accounting concepts such as cost behavior, flexible budgets, and responsibility accounting are integrated into this case study to encourage students to critically think about how these concepts interconnect and apply …

Supply Chain Resilience And Agility During Covid19: The Case Of Automobile Manufacturing, Leor Ben-Meir, Steve Lemay, Dave Mcmahon

AMTP Proceedings 2022

In this paper, we examine disruptions in the automobile manufacturing supply chain that resulted from the COVID19 pandemic. We explore the relationships between organizational resilience and agility and supply chain resilience and agility. We frame this exploration in terms of rare earth elements (REEs) and microchips, supplies that come from Tier 3 and Tier 4 in the automobile supply chain. We look at some adaptations made by Volkswagen to adapt to these disruptions but note that organizational resilience and adaptation does not always result in supply chain adaptation.

Worker Experience A Year Into Covid: Job Demands And Resources In The Philippines, Emerald Jay D. Ilac, Jaimee Felice Caringal-Go, Ma Tonirose De Guzman Mactal, Mendiola Teng-Calleja

Psychology Department Faculty Publications

This study aimed to examine the positive and negative job characteristics that impact employees’ working experience in a country located in the Global South during the COVID-19 pandemic using the job demands and resources (JDR) theory as a framework. Data collection happened approximately one year after the onset of the COVID-19 pandemic in the Philippines. Data came from a qualitative online survey of 122 workers which was then subjected to thematic analysis. For both demands and resources, four superordinate themes emerged: intrapersonal, interpersonal, work or task-related, and organization- related. Intrapersonal job demands included health and safety, and the complexity of …

Invited Perspective - Engaging Aspirations To Nurture Communities, Kentaro Toyama

Subsistence Marketplaces

For subsistence communities, the question is whether aspirations can be applied to motivate behavior that is, on the one hand consistent with people’s aspirations, but which might otherwise be difficult to elicit. Could poorer households be encouraged to save, to spend more on their children’s education, or to act against unhealthy social norms? A couple of examples suggest this is not only possible, but highly successful in contexts where other appeals fail.

Care To Walk In My Shoes? Repairing Trust After Violations Of Benevolence, Luke Aaron Langlinais

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation examines how perceived perspective taking relates to trust repair, specifically in the context of a benevolence-based violation. I draw on perspective taking theory, attribution theory, and the integrative model of organizational trust to explore a model of interpersonal trust repair. The extant literature on trust repair primarily focuses on violations of ability and integrity, leaving the third dimension of trustworthiness, benevolence, largely unexplored. Yet, research suggests as many as 96% of workplace employees have been victims of benevolence-based offenses, such as disrespect, condescension, or degradation. The present research expands the theoretical bounds of the extant trust repair literature …

Data Analytics And Decision-Making Systems: Implications Of The Global Outbreaks, Desheng Wu, David L. Olson, James H. Lambert

Department of Supply Chain Management and Analytics: Faculty Publications

The COVID-19 pandemic has disrupted the goals and functions of technology-based systems around the world [16]. From a health perspective, the World Health Organization has reported that over six million have died of the disease. Government efforts to control the spread of COVID-19 have had drastic impact on global supply chains. The world’s health systems have been heavily taxed. Travel is difficult anywhere, and more difficult internationally. Economies are still in downturns [13], as many workers have been taken out of the economy for indefinite periods of time, and the structure of work has radically changed, with many working remotely …

Thanks For Noticing!, Christopher J. Smiley Dds

The Journal of the Michigan Dental Association

The 2021 Member Value Survey highlighted the Journal of the Michigan Dental Association (MDA) as the organization's top-rated service, reinforcing its importance as the primary internal marketing tool. The Editorial emphasizes the collaborative efforts involved in maintaining the Journal's quality, including the Editorial Advisory Board, peer-review process, and the dedicated MDA team. Despite success, the Editorial calls for continued improvement, announcing plans to restructure the Editorial Advisory Board and invites members to contribute and shape the Journal's future, ensuring its ongoing value for readers.

Dentistry And The Law: Network Leasing Arrangements And Their Effect On Fees, Dan Schulte Jd

The Journal of the Michigan Dental Association

Dentists entering network leasing arrangements often face uncertainty about fees due to the lack of transparent fee schedules. While leasing companies aim to connect dentists with insurers and plans, the absence of clear payment information poses challenges. Dentists may receive varying amounts for the same services, impacting financial predictability. The article emphasizes the importance of understanding contract terms, obtaining fee schedules, and monitoring patient volume to assess the arrangement's overall benefit.

10-Minute Ebd: Factors Impacting Gingival Margin Position Following Esthetic Crown Lengthening, I-Ting (David) Lee

The Journal of the Michigan Dental Association

The esthetic crown lengthening procedure aims to address gingival concerns and achieve harmonious crown proportions. This article explores factors influencing gingival margin position post-surgical intervention, focusing on patients with excessive gingival display. The PICO question investigates gingival changes six months post-surgery. A comprehensive literature search using keywords such as "esthetic crown lengthening" and "gummy smile" identifies relevant articles. Results indicate varied outcomes, emphasizing the importance of individualized approaches. Notably, factors like flap margin suture placement impact tissue rebound. This study underscores the complexity of esthetic crown lengthening, emphasizing the need for tailored strategies to ensure optimal outcomes.

Eating Disorders In Adolescents: Facts And Recommendations For The Oral Health Care Team, Catherine A. Miller Md, James R. Boynton Dds, Ms, Terrill Bravender Md, Mph

The Journal of the Michigan Dental Association

Eating disorders typically begin during the adolescent years. These disorders are a spectrum of thoughts and behaviors related to food, weight and exercise that lead to significant psychological and physical morbidity. Medical complications of eating disorders are common and can be life-threatening. Dental providers can play an important role in care by recognizing oral signs and symptoms associated with eating disorders, giving advice on mitigating these issues, and helping patients and families connect with appropriate care. In this article, we provide key information about eating disorders, the complications including oral health issues, and advice for dental providers regarding care and …