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Employee Benefit Plan Audits: Knowledge Spillover For Improving Quality, Lisa Ann Nash 2025 Marshall University

Employee Benefit Plan Audits: Knowledge Spillover For Improving Quality, Lisa Ann Nash

Theses, Dissertations and Capstones

This study provides a unique glimpse into the work of non-BigN accounting firms offering Employee Benefit Plan (EBP) audit services for single employer defined contribution plans. The study examines knowledge spillover from joint services and EBP auditor specialization to improve EBP audit quality. EBPs often incur low-quality audits, resulting in penalties assessed by the Department of Labor (DOL) for deficiencies. Companies may feel a sense of comfort hiring the same auditor they used for their company financial statements, but the EBP audits require the auditor to possess specialized knowledge beyond the requirements for the financial statements to confirm compliance with …


Uncovering New Perspectives On Job Performance In Diverse Work Settings: A Job Demand-Resource Theoretical Approach, Myesha P. Holmes 2025 Marshall University

Uncovering New Perspectives On Job Performance In Diverse Work Settings: A Job Demand-Resource Theoretical Approach, Myesha P. Holmes

Theses, Dissertations and Capstones

The aim of this study was to integrate the agility literature within the theoretical framework of the Job Demand-Resource (JD-R) Theory to examine and validate whether employee agility (job resources) and work overload (job demands) influence the relationship between subjective wellbeing, work engagement, and job performance among remote, hybrid, and onsite workers. Data was collected through a Qualtrics Online panel, utilizing five standardized and validated scales, from a sample of 504 full-time employed respondents across the United States. The data was analyzed using Structural Equation Modeling (SEM) and Analysis of Variance (ANOVA). The results indicated a significant relationship between employee …


Employers' Perceived Value Of High School Industry Recognized Credentials, Teri Harris, Mickey Kosloski, Philip A. Reed 2025 Bates Technical College

Employers' Perceived Value Of High School Industry Recognized Credentials, Teri Harris, Mickey Kosloski, Philip A. Reed

Educational Leadership & Workforce Development Faculty Publications

The purpose of this study was to determine whether industry-recognized credentials (IRCs) earned in secondary school led to quality employment and which IRCs should be integrated into career and technical education (CTE) high school courses. Using survey data from business leaders across the 14 nationally recognized Career Clusters (Advance CTE, 2024a), credentials were ranked by importance within five program areas (n = 257). Pareto analysis revealed 80% of respondents rated health sciences, family and consumer sciences, and agricultural sciences credentials highest, while business/marketing and skilled/technical sciences/STEM credentials did not rank in the top 20%. This research provides empirical evidence for …


Toward A Relational Theory For Hr Function Research, Jinhwan Jo, Clint Chadwick 2025 Wright State University - Main Campus

Toward A Relational Theory For Hr Function Research, Jinhwan Jo, Clint Chadwick

Human Resource Management Faculty Publications

In this conceptual review, we suggest that investigations of the HR function’s strategic value should encompass the relational activities between the HR function and its multiple stakeholders and go beyond the existence or the effectiveness of the HR function in implementing HR practices. Specifically, we aim to answer the questions of (1) who are the critical stakeholders of the HR function? (2) what relational activities should occur between the HR function and each stakeholder for the effective management of human capital? and (3) how can these relational activities contribute to the effectiveness and performance of the organization? Building from HRM …


The Role Of Intangible Assets In Shaping Firm Value, Feng Dong, John Doukas 2025 Elon University

The Role Of Intangible Assets In Shaping Firm Value, Feng Dong, John Doukas

Finance Faculty Publications

This study introduces a new metric to evaluate a firm's intangible asset intensity, focusing on its ability to generate revenue from nonphysical assets. It finds a strong positive correlation between firm performance and both internally generated and externally acquired intangible assets. Firms with high intangible intensity outperform peers by 3% annually. The oversight of intangible assets is identified as a factor in value stocks' underperformance. Rigorous tests, including endogeneity checks, confirm these firms exhibit superior accounting quality, labour investment efficiency and acquisition returns. A framework highlights how managerial attributes enhance firm value through decision-making.


Balancing Burnout, Quiet Quitting, And Cognitive Turnover: The Quiet Revolution Of Gen Z Workers, Mohammed M. Nour 2025 University of Texas at Arlington

Balancing Burnout, Quiet Quitting, And Cognitive Turnover: The Quiet Revolution Of Gen Z Workers, Mohammed M. Nour

Information Systems & Operations Management Dissertations - Archive

This study investigates the phenomenon of quiet quitting and turnover intention among working Generation Z students in the U.S. and Taiwan. Using the cross-sectional study design, data were collected from over 500 participants from the U.S. and 69 from Taiwan. This study uses Structural Equation Modeling (SEM) and multiple regression to examine the predictive power of key workplace factors— emotional exhaustion, supervisory support, incentives, job satisfaction, and workplace environment—on both employee disengagement and turnover intention.

The results show that emotional exhaustion has a notable mediating effect in the relationship between job satisfaction and quiet quitting, and between supervisor support and …


Worknest: Balancing Focus And Life For Remote Workers, Adil Chaqra 2025 Indiana State University

Worknest: Balancing Focus And Life For Remote Workers, Adil Chaqra

Bakerman Student Research Awards

Many people now work from home or flexible spaces so which makes it really difficult to separate work from personal life. This often leads to overworking, distractions, burnout, and poor focus so remote workers struggle with interruptions/ irregular breaks, and feeling mentally stuck in work mode even after hours. The proposed solution, WorkNest, is a suite of connected tools including a desktop app, mobile app, and wristband that help remote workers track their focus time and manage breaks interruptions, and stay aware of their worklife balance by combining reminders and simple visual summaries along with some nonintrusive cues, WorkNest supports …


Case Study: Should A Chro Abandon Performance Improvement Plans?, Devasheesh P. BHAVE, Sin Mei CHEAH 2025 Singapore Management University

Case Study: Should A Chro Abandon Performance Improvement Plans?, Devasheesh P. Bhave, Sin Mei Cheah

Research Collection Lee Kong Chian School Of Business

At Barton Creek Technologies, Anna Chen, the chief human resources officer, faces a dilemma over the company’s performance improvement plan (PIP). Introduced as a supportive tool to rehabilitate struggling employees, the PIP has widely become perceived as a punitive mechanism. An internal audit revealed that only 15% of employees placed on PIPs complete them, while 60% are terminated and 25% go on stress-­related medical leave, often not returning. Managers admit they lack the training to implement PIPs effectively, and employees describe the plans as stigmatizing and demoralizing. Chen is torn between reforming the program into a mentorship-based system—requiring significant investment …


Book Of Abstracts Of The Wmu International Conference 2025 : Advancing The Blue Economy Through Gender Equality, World Maritime University, Momoko Kitada, Francis Neat, Renis Auma Ojwala 2025 World Maritime University

Book Of Abstracts Of The Wmu International Conference 2025 : Advancing The Blue Economy Through Gender Equality, World Maritime University, Momoko Kitada, Francis Neat, Renis Auma Ojwala

Conference Papers

The 2025 World Maritime Theme by the International Maritime Organization, “Our Ocean, Our Obligation and Our Responsibility,” underscores the global need for an inclusive and sustainable approach to ocean health and maritime economic activity. In alignment with this, the World Maritime University organized the 2025 International Conference on Achieving the Blue Economy Through Gender Equality, highlighting the critical role of gender equality in advancing a sustainable blue economy. A call for case studies yielded 102 abstracts from 206 authors across 46 countries, representing diverse maritime sectors such as shipping, fisheries, and ocean sciences. The abstracts were reviewed by both internal …


Shore Leave : Rare, Brief And In Danger Of Extinction, Maria Carrera-Arce, Raphael Baumler, Bikram Singh Bhatia, Lei Du 2025 World Maritime University

Shore Leave : Rare, Brief And In Danger Of Extinction, Maria Carrera-Arce, Raphael Baumler, Bikram Singh Bhatia, Lei Du

Reports

Shore leave for seafarers is generally accepted as a custom, if not a right, essential for well- being and pressure relief from the responsibilities of life on board. However, it is clear that the ability of seafarers to take shore leave has been seriously eroded and may even be facing extinction.

The combination of workload on board and limited time in port make it virtually impossible for seafarers to make time for shore leave. Commercial pressures have increased, and there is a serious risk that facilities available for seafarers will decline due to a lack of demand.

The culprits are …


From Mindset To Practice: How Employees’ Attitudes Impact Tourism Businesses’ Sustainability Practices, S. Mostafa Rasoolimanesh, Shi Y. Chee, Neethiahnanthan A. Ragavan 2025 Edith Cowan University

From Mindset To Practice: How Employees’ Attitudes Impact Tourism Businesses’ Sustainability Practices, S. Mostafa Rasoolimanesh, Shi Y. Chee, Neethiahnanthan A. Ragavan

Research outputs 2022 to 2026

Recognizing that attitudes can drive positive behavioral intentions, the study examines the effects of tourism business employees’ attitudes toward sustainable tourism on their involvement in economic, socio-cultural, environmental, political, and technological sustainability practices. The results of the 389 questionnaires completed by the employees revealed that employees’ attitudes toward sustainable tourism significantly affect the involvement of tourism businesses in sustainable practices. Importantly, these insights suggest that tourism businesses should prioritize cultivating a pro-sustainable mind-set among employees, enhancing training that links sustainability and business viability, and continuously aligning their sustainability strategies with changing societal standards. This study contributes to the literature on …


Decent Work In Ghana: Towards Understanding The Role Of Positive Psychological States In Worker Turnover Intentions, Albert Amankwaa, Irene Elisabeth de Pater, Isaac Kosi, Desmond Tutu Ayentimi 2025 Edith Cowan University

Decent Work In Ghana: Towards Understanding The Role Of Positive Psychological States In Worker Turnover Intentions, Albert Amankwaa, Irene Elisabeth De Pater, Isaac Kosi, Desmond Tutu Ayentimi

Research outputs 2022 to 2026

Decent work contributes to healthy work and employment, and strong societies. However, accessing decent work is a major issue particularly in developing economies where large proportions of the workforce hold precarious jobs or lack social security. Yet, so far, research on decent work and its scale validation has largely overlooked developing economy contexts, and this defeats the purpose of psychology of working theory to explain work experiences of all individuals. The purpose of this article is twofold. First, we validate Duffy et al.’s Decent Work Scale (DWS) in the Ghanaian context and second, we test a theory-driven model connecting decent …


The Paradoxical Effect Of Job Autonomy On Communication Overload: A Pathway To Innovative Work Behaviour, Oualid Abidi, Rupali Bhagat, Hamsa Sarhan, Mirna Safi 2025 Edith Cowan University

The Paradoxical Effect Of Job Autonomy On Communication Overload: A Pathway To Innovative Work Behaviour, Oualid Abidi, Rupali Bhagat, Hamsa Sarhan, Mirna Safi

Research outputs 2022 to 2026

Purpose: This research aims to propose autonomy as a job characteristic that alleviates communication overload, thereby fostering the innovative work behaviours exhibited by knowledge workers. Design/methodology/approach – An empirical survey was administered to 277 knowledge workers from diverse sectors in Kuwait. To analyse the interrelations among the three constructs of the research model, i.e. job autonomy, innovative work behaviours and communication overload, the structural equation modelling method was applied, and mediation analysis was conducted using a bootstrapping method to examine the indirect effect of communication overload. Findings – The findings indicate that the level of job autonomy has a significant …


Supporting Careers, Strengthening Institutions: A Framework For Understanding The Careers Of University Professional Staff, Michelle Gander 2025 Edith Cowan University

Supporting Careers, Strengthening Institutions: A Framework For Understanding The Careers Of University Professional Staff, Michelle Gander

Research outputs 2022 to 2026

In recent decades, universities have undergone profound transformations shaped by globalisation, digital disruption, new accountability regimes, and shifting societal expectations. While considerable scholarly and public attention has focused on academic staff within these institutions, far less has been devoted to understanding the evolving roles and contributions of professional staff. This report addresses that gap by bringing much-needed visibility to the increasingly complex, strategic, and professionalised work undertaken by professional services staff in higher education. This report foregrounds the career trajectories and aspirations of university professional staff. It sheds light on the opportunities and constraints that shape their advancement. By tracing …


Relational Employability Matrix (Rem): A Guided Framework For Self-Reflection And Professional Growth, Ros Sambell 2025 Edith Cowan University

Relational Employability Matrix (Rem): A Guided Framework For Self-Reflection And Professional Growth, Ros Sambell

Research outputs 2022 to 2026

The Relational Employability Matrix (REM) is a practical tool for self-assessment and planning, grounded in the Relational Employability Framework (REF). The REF was developed and tested by Cook through a body of research that includes a narrative review, doctoral thesis, and applied studies (Cook, 2022; Cook, 2023a; Cook, 2023b; Cook, Doherty, & Wallace, 2024; Cook & Sambell, 2025). It brings together three interconnected dimensions of relational employability: Foundational Career Development and Identities, Interactions with Others, and Contributions to Local and Global Challenges. The REF works as a reflective, practice-focused guide for building these capabilities over time. The REM takes these …


A Moderated Mediation Model Of Perceived Control, Fairness, And Leader–Member Exchange In The United States And South Korea, Nari Kim 2025 CUNY Lehman College

A Moderated Mediation Model Of Perceived Control, Fairness, And Leader–Member Exchange In The United States And South Korea, Nari Kim

Publications and Research

Drawing on the two-factor model of organizational justice and social exchange theory, this study investigates the mediating roles of procedural and distributive justice in the relationship between work locus of control (WLOC) and leader–member exchange (LMX). Using data collected from two cultural contexts – the United States and South Korea – this research further examines whether culture moderates the indirect relationship between WLOC and LMX through perceived justice. The findings indicate that subordinates with an internal WLOC tend to report higher-quality LMX relationships, and that both procedural and distributive justice partially mediate this relationship. Moderated mediation analyses reveal that the …


The Jingle Jangle Fallacy Of Organizational Identification: An Exploration Of Its Meaning And Measurement Through Cluster And Meta-Analytic Methods, Leah Aiken Rossett 2025 University of Texas at Tyler

The Jingle Jangle Fallacy Of Organizational Identification: An Exploration Of Its Meaning And Measurement Through Cluster And Meta-Analytic Methods, Leah Aiken Rossett

Human Resource Development Theses and Dissertations

This dissertation investigates the conceptual and operational definitions of organizational identification (OID) across primary studies included in meta-analyses, with a focus on identifying the prevalence and impact of jingle and jangle fallacies. Using a systematic literature review, definitions were analyzed and coded. Cluster analysis revealed significant inconsistencies between how OID is defined and measured, exposing widespread jingle fallacies—where distinct constructs are labeled the same—and jangle fallacies—where similar constructs are labeled differently. Meta-analytic techniques further demonstrated that conceptual and operational clusters labeled as “OID” vary in their relationships with three key outcomes of interest: specifically, job satisfaction, organizational commitment, and turnover …


Understanding The Challenges And Satisfaction Among The Medical Professional Preceptors, Cornelia Ko 2025 West Chester University

Understanding The Challenges And Satisfaction Among The Medical Professional Preceptors, Cornelia Ko

West Chester University Doctoral Projects

This study evaluates the Penn Medicine Family Medicine Clerkship program through a mixed-methods approach, exploring the challenges and factors influencing the satisfaction of medical professional preceptors when precepting students. A quantitative survey with 54 preceptor participants reveals the top challenges preceptors face: workload, conflicts with patient care, and limited clinical space. Despite this, there is strong support for the program, with 89% of preceptors enjoying the role and 85% expressing willingness to continue to precept for the next three years. Finally, data analysis shows no statistical correlation between preceptor motivation with gender, ethnicity, age group, years of serving, or total …


Positive Reinforcement In Leadership, Jen Lee Williams 2025 University of New Hampshire

Positive Reinforcement In Leadership, Jen Lee Williams

M.S. in Leadership

This project examined whether leaders’ use of positive reinforcement
improves team retention, satisfaction, and performance across Generation
X, Millennials, and Generation Z. Jen Williams selected this topic due to the
rising turnover challenges and lack of consistent reinforcement training in
leadership practice. Using mixed-methods design, the study combined a
quantitative survey of 13 working professionals with a qualitative interview
from a Generation X leader participant. Results showed that over 92% of
the participants felt motivated by recognition, and 72% linked
reinforcement to increased satisfaction and desire to stay with their
organization. Generational differences appeared in frequency, authenticity,
and emotional sensitivity …


A Multiple Perspective Analysis On Urban Poverty In Developing Nations: A Case Study On Nigeria, Colonial Implications, And Modern-Day Outcomes, Julian Rivera-Williams 2025 Claremont Colleges

A Multiple Perspective Analysis On Urban Poverty In Developing Nations: A Case Study On Nigeria, Colonial Implications, And Modern-Day Outcomes, Julian Rivera-Williams

CMC Senior Theses

This paper will dissect urbanization and poverty in Nigeria as a case study of the challenges of underdevelopment and the lingering effects of colonialism in Africa. To draw a complete understanding of challenges faced by developing nations facing systemic underdevelopment, high poverty, and low productivity– nations like Nigeria, my research will uncover colonial impacts and post-colonial policies that initiated urban poverty and underdevelopment outcomes we see today. The purpose of my thesis is to encompass existing fragmented academia on the causes and consequences of underdevelopment and connect historical implications to current impacts of global development today including the influence of …


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