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Proof Of Recovery: A Model To Enhance Data Integrity In Data Management Systems, Gustaf Barkstrom Jan 2026

Proof Of Recovery: A Model To Enhance Data Integrity In Data Management Systems, Gustaf Barkstrom

Theses and Dissertations

Businesses lose millions of dollars every year when they can’t restore data from backups. Research shows that Disaster Recovery Plan (DRP) testing is not conducted frequently enough, nor are records maintained that demonstrate full data recovery from backups. This work introduces a design science artifact called PRTOK that aims to increase DRP testing. The design science artifact is a software solution that integrates with Data Management Systems (DMS)

such as iRODS and DSpace, and can work with formats such as HDF5 and BagIt. Proof-of- recovery records, or tokens, are recorded in a replicated, resilient, and indelible proof-of- authority blockchain data …


How Does Consumer Animosity Affect Consumer Behavior? The Case Of Filipino College Students As Consumers Amid The West Philippine Sea Conflict, Reynaldo Bautista Jr., Luz Suplico Jeong, Myla Arcinas Jan 2026

How Does Consumer Animosity Affect Consumer Behavior? The Case Of Filipino College Students As Consumers Amid The West Philippine Sea Conflict, Reynaldo Bautista Jr., Luz Suplico Jeong, Myla Arcinas

DLSU Business & Economics Review

There are consumers who participate in political consumerism by avoiding, rejecting, or condemning products and services from countries perceived as aggressors through their military or economic action. This study examines how Filipino college students in Metro Manila, Philippines, who are frequently exposed to social media, will be affected as consumers amid the current tension in the West Philippine Sea. Using the theories of social identity, uses and gratifications, and echo chamber as frameworks, 770 college students from private and public universities in Metro Manila were surveyed. The results show that consumer animosity strongly predicts both purchase intention (β = 0.591, …


Detection Of Financial And Political Fake News As A Measure To Prevent Instability In Financial Markets, Konstantyn Malyshenko Jan 2026

Detection Of Financial And Political Fake News As A Measure To Prevent Instability In Financial Markets, Konstantyn Malyshenko

DLSU Business & Economics Review

This article explores the role of social networks as a catalyst for instability in financial markets. Its purpose is to present strategies for mitigating the media’s influence on adverse outcomes, primarily by analyzing the information cascades and related transactions in stock markets. The innovative aspect of this research lies in the development of methods for analyzing specific types of information, particularly media reports, to identify indicators of fake that distort public perception. The focus of this study is on fake news and the analysis of its potential linguistic features for identification purposes. A significant outcome of this research is the …


Diffusion Of The Internet And Digital Divide In Post-Soviet Countries, Behrooz Asgari, Cosmos Amoah, Sudipa Majumdar Jan 2026

Diffusion Of The Internet And Digital Divide In Post-Soviet Countries, Behrooz Asgari, Cosmos Amoah, Sudipa Majumdar

DLSU Business & Economics Review

This study explores the diffusion process of the internet in countries that were previously known as the U.S.S.R. and are currently divided into 15 countries. Utilizing the S-shaped logistic curves, this paper forecasts future trends in internet diffusion in these economies. Data varied in range, with each country having different time frames for similar variables. The logistic curves for each country determined the length of time of internet diffusion, maximum carrying capacity, and different stages of the diffusion process, namely, emerging, growth, maturity, and saturation. The results show that all countries have exceeded the emerging and growth phases, with 13 …


An Investigation Into The Scottsdale Art Week: Cultural Focus, Location, And Sustainability In An Already Saturated Environment, Sophia K. Meshel Jan 2026

An Investigation Into The Scottsdale Art Week: Cultural Focus, Location, And Sustainability In An Already Saturated Environment, Sophia K. Meshel

MA Theses

This thesis examines the role of regional art fairs within the wider American art market and examines how these events contribute to the growth of local cultural artistic ecosystems. While firmly established international art fairs often dominate attention within the global market, lesser known regional fairs play an important role in connecting artists, galleries, collectors, and cultural platforms within specific communities. Through analysis of established regional fairs and consideration of factors such as artist selection, audience engagement, institutional partnerships, and economic impact, this study investigates how art fairs can move beyond temporary commercial events to become meaningful cultural platforms. Particular …


Understanding Amenities In Peer-To-Peer Accommodation Platform: A Moderation Analysis, Emeka Ndaguba, Kerry Brown, Neda Kiani Mavi Jan 2026

Understanding Amenities In Peer-To-Peer Accommodation Platform: A Moderation Analysis, Emeka Ndaguba, Kerry Brown, Neda Kiani Mavi

Research outputs 2022 to 2026

This study examines how amenities shape revenue performance in short-term rental (STR) markets by moving beyond additive feature models towards a configurational perspective. Using robust linear modelling on 14,630 Airbnb listings in regional Western Australia (2022–2024), the analysis tests both individual amenity effects and amenity complementarities. Results show that autonomy-enabling and niche-signalling amenities, such as kitchens and pet-friendliness, are positively associated with revenue, while some amenities, notably pools, reduce revenue when offered in isolation. Interestingly, interaction effects reveal that specific amenity bundles–particularly pool × pet-friendliness and kitchen × parking–generate synergistic value that exceeds the sum of individual effects. These findings …


Exploring The Temporal Context Of Abusive Supervision, Alexandra Kandah Jan 2026

Exploring The Temporal Context Of Abusive Supervision, Alexandra Kandah

Graduate Studies Theses and Dissertations 2026

This dissertation examined the temporal dynamics of abusive supervision and their implications for employee burnout and turnover intentions. Drawing from gestalt characteristics theory and uncertainty management theory, this research investigated whether the timing, frequency, variability, and change in abusive supervision influence employee outcomes beyond traditional cross-sectional conceptualizations. Study 1 used a qualitative design to explore how abusive supervision unfolds over time. Fourteen working adults reporting a past abusive supervisor participated in semi-structured interviews focused on the temporal dynamics of their experience with abusive supervision. Results indicated that abusive supervision often began early, recurred frequently, and was characterized by unpredictability and …


Gratitude As Social Information: How Leader And Follower Gratitude Expressions Influence First-Level Supervisors’ Work Experiences, Meghan E. Kane Jan 2026

Gratitude As Social Information: How Leader And Follower Gratitude Expressions Influence First-Level Supervisors’ Work Experiences, Meghan E. Kane

Graduate Studies Theses and Dissertations 2026

Gratitude is an important other-oriented, moral emotion known to promote individual well-being, strengthen social relationships, and foster positive workplace outcomes. Yet, organizational research has largely focused on gratitude as an individual trait or internal emotional state, with limited attention to its interpersonal signaling functions. Drawing on Emotion as Social Information (EASI) theory, this dissertation conceptualizes gratitude expressions as social cues that shape how others feel, think, and behave in the workplace. Focusing on first-level supervisors, an underexamined yet critical role in organizations, and integrating insights from leadership and followership research, this work examines how the source of gratitude expressions (leader …


A Multi-Study Examination Of Student-Athlete Mental Health And Mental Health Service Delivery In Mid-Major College Athletic Programs, Grace Louis Jan 2026

A Multi-Study Examination Of Student-Athlete Mental Health And Mental Health Service Delivery In Mid-Major College Athletic Programs, Grace Louis

Graduate Research Theses & Dissertations

Student-athlete mental health has become a central priority in intercollegiate athletics, with the NCAA emphasizing its Mental Health Best Practices (2016) and strengthening and expanding these standards through updated recommendations in 2024. These efforts reflect a broader cultural shift toward recognizing the unique psychological stressors faced by college athletes, including performance pressure, identity foreclosure, high time demands, and transitions both into and out of sport (Moreland et al., 2018; Hughes & Leavey, 2012). Additionally, student-athletes frequently delay or avoid help-seeking due to stigma, time constraints, identity-protective behaviors, cultural norms emphasizing toughness, and limited mental health literacy (Gulliver et al., 2012; …


Can A "Good Jab" Lead To A "Good Job?": Teasing As An Organizational Performance Feedback Tool, Jared P. Wilson Jan 2026

Can A "Good Jab" Lead To A "Good Job?": Teasing As An Organizational Performance Feedback Tool, Jared P. Wilson

Graduate Research Theses & Dissertations

Performance feedback is a valuable tool for bolstering workplace performance, but the prospect of receiving feedback is often aversive, leading to decreased acceptance, increased turnover intent, and increased recipient stress. One plausible explanation for why critical feedback can be aversive is that feedback is face-threatening. Politeness theory suggests that pro social agents can intentionally attenuate face-threat while still communicating intrinsically threatening information. Pro-social teasing, a humorous form of off-record communication, is one such method, offering a potentially less aversive mode of performance feedback. A sample of 133 participants read a vignette where they took on the role of a grocery …


First Portfolio – Mngt 475: Business Strategies, Lisa Tschauner Jan 2026

First Portfolio – Mngt 475: Business Strategies, Lisa Tschauner

UNL Faculty Course Portfolios

MNGT 475: Business Strategies serves as the undergraduate strategic management capstone course in the University of Nebraska–Lincoln College of Business. The course integrates knowledge from accounting, finance, economics, marketing, management, supply chain management, analytics, and entrepreneurship while providing students with opportunities to apply strategic frameworks to authentic business challenges. This portfolio documents the design, implementation, assessment, and continuous improvement of the course, with particular attention given to experiential learning and the comparison of two instructional models: a traditional case-study project and a real-world industry-partner consulting project. Drawing upon Kolb’s Experiential Learning Theory, self-reflection, self-efficacy, and teamwork constructs, the portfolio examines …


Approaching The Wine Tasting Lexicon, Angela Dumford Jan 2026

Approaching The Wine Tasting Lexicon, Angela Dumford

Honors Theses - Providence Campus

There has been an increase in demand for wine knowledge in all sectors of the business. Whether you are a sommelier striving to improve your extensive comprehension of the world of wine, a server aiming to provide guests with a more personalized wine experience, or a simple customer that is curious about learning the basics; wine can be explored and enjoyed by anyone. Despite this, understanding where to begin in the wine world can be extremely intimidating. There are countless books, articles, and infographics available to the average wine enthusiast, but the intensity and quality of information varies dramatically. Furthermore, …


The Customer Is Always Right Philosophy, Gbassah Doman Jan 2026

The Customer Is Always Right Philosophy, Gbassah Doman

Honors Theses - Providence Campus

The philosophy “the customer is always right” has long influenced customer service practices by emphasizing attentiveness, satisfaction, and loyalty. While originally intended to promote respectful engagement and trust‑building, contemporary interpretations of the philosophy often encourage unconditional customer accommodation, raising concerns about employee well‑being, ethical boundaries, and organizational sustainability. This study examines the historical foundations, strengths, limitations, and ethical implications of philosophy within modern business environments.

Using a qualitative research approach, the study analyzes academic literature, industry research, and organizational case studies to evaluate how rigid customer absolutism affects employees, customers, and organizational performance. Case studies of Amazon, Ritz‑Carlton, and Southwest …


Addressing Author Misconduct, Christopher J. Smiley Jan 2026

Addressing Author Misconduct, Christopher J. Smiley

AADEJ - The Communicator

This feature article addresses the growing need for clear editorial policies on author misconduct, especially with the rise of Generative AI (GAI). Editors are vital gatekeepers who ensure the accuracy and transparency of dental literature, thereby protecting patient safety. The author distinguishes between unintentional misconduct, such as inadvertent plagiarism, and intentional misconduct, like data fabrication or deliberate non-disclosure of AI use. Remedial measures emphasize author education for honest mistakes, while severe violations require zero-tolerance actions such as formal retraction and institutional notification. Implementing these protocols is vital for maintaining reader trust and upholding professional integrity.


N Y State Dent J January 2026 Jan 2026

N Y State Dent J January 2026

The New York State Dental Journal

In the January 2026 issue, the reader will find the following feature articles:

  • No Need to Travel the Road to Licensure Renewal Alone
  • IPS Subperiosteal Implant for the Maxilla and Mandible
  • Amyloidoma of the Palate
  • Titanium Hypersensitivity as Possible Cause of Dental Implant Failures

This issue includes regular columns with regional news impacting the New York membership including editorial and perspectives columns, legal, association activities, component news, continuing education opportunities, and classifieds.


Commercial Determinants Of Health Revisited: Integrating Business Scholarship For Greater Public Health Impact, Junghoon Park, Bryan W. Husted Jan 2026

Commercial Determinants Of Health Revisited: Integrating Business Scholarship For Greater Public Health Impact, Junghoon Park, Bryan W. Husted

Management Faculty Works

In her influential 2020 review in Globalization and Health, Mialon synthesizes the commercial determinants of health (CDOH) literature and underscores how commercial actors are connected to public health through the institutional environments in which they operate. Much of this research conceptualizes firms as institutionally embedded but relatively homogeneous actors, emphasizing external practices such as the production and promotion of harmful commodities, lobbying, and corporate social responsibility initiatives. While recent CDOH scholarship has begun to recognize the importance of organizational-level factors, few studies analyze the internal processes through which corporate conduct with public health consequences emerges. We argue that integrating insights …


Strategic Peer Region Selection For Economic Development, Xiaobing Shuai, Riley Ford Jan 2026

Strategic Peer Region Selection For Economic Development, Xiaobing Shuai, Riley Ford

School of Professional and Continuing Studies Faculty Publications

Benchmarking against peer and aspirational regions is essential for economic development because it provides meaningful context for evaluating performance and shaping strategy. These comparisons help highlight regional advantages that attract new investments, as well as uncover gaps that may represent opportunities for future growth. ...

This article provides a practical, data-driven framework that economic development organizations can use to identify peer and aspirational regions, strengthen benchmarking efforts, and support strategy development. A case study illustrates how this can be applied to better interpret economic indicators and inform decision-making. For EDOs, this approach offers a more consistent way to evaluate competitiveness, …


Early Stem Impressions, Student Engagement, And Readiness For Digitalization, Myron Sheu Jan 2026

Early Stem Impressions, Student Engagement, And Readiness For Digitalization, Myron Sheu

Journal of International Technology and Information Management

This study examines how early impressions of science, technology, engineering, and mathematics (STEM) shape business students’ learning behaviors and, ultimately, their readiness for organizational digitalization. Focusing on gender differences, subgroup identities, and perceived obstacles, the analysis uses survey data processed through correlation matrices, regression models, and subgroup heatmaps to trace the relationship between initial attitudes toward STEM and subsequent engagement patterns. The findings reveal consistent links between positive early impressions and active participation in structured STEM activities, along with gender-based distinctions in action preferences. Subgroup analyses further uncover nuanced patterns where stereotypes or perceived barriers correspond with reduced engagement. Collectively, …


Does Digital Innovation Matter For Hospital Efficiency? Evidence From U.S. Hospitals, C. Christopher Lee, Shihui Fan, Jung Young Lee, David W. Hwang Jan 2026

Does Digital Innovation Matter For Hospital Efficiency? Evidence From U.S. Hospitals, C. Christopher Lee, Shihui Fan, Jung Young Lee, David W. Hwang

Journal of International Technology and Information Management

Purpose – This study examines the impact of digital innovation on hospital performance, providing evidence to guide healthcare administrators and policymakers in making informed decisions regarding digital investment.

Design/Methodology/Approach – Using data from the 2020 American Hospital Association (AHA) U.S. Hospital Survey and the 2019 AHA Information Technology Survey, we empirically analyze the relationship between five dimensions of digital innovation—automation, cybersecurity, telehealth, health information exchange (HIE), and IT spending—and three efficiency indicators: occupancy rate, capacity productivity, and manpower productivity.

Findings – The results show that digital innovation has varying effects on hospital efficiency. Automation is positively associated with capacity and …


The Crowdfunding Paradox In Crisis: Rising Funder Demand Vs. Declining Entrepreneur Supply, Dan Liu, Guangzhi Shang, Cynthia Fan Yang Jan 2026

The Crowdfunding Paradox In Crisis: Rising Funder Demand Vs. Declining Entrepreneur Supply, Dan Liu, Guangzhi Shang, Cynthia Fan Yang

Journal of International Technology and Information Management

This study investigates how the crowdfunding marketplace responds to major crises, focusing on behavioral shifts among funders and entrepreneurs. Results show a dual impact on platform dynamics. On the demand side, funders become more engaged, with notable increases in the number of backers, average contributions, and total pledge amounts. This heightened activity suggests stronger altruistic motivations, as individuals view crowdfunding as a way to support others during difficult times. On the supply side, however, entrepreneurs act more cautiously, leading to a decline in new project launches. This drop likely reflects increased risk aversion and uncertainty as creators navigate volatile conditions. …


A Holistic Approach To Country Branding: Examining A Master Brand And Sub-Brand Framework, Musa Pinar, Aycan Duran Tekoglu, Tulay Girard Jan 2026

A Holistic Approach To Country Branding: Examining A Master Brand And Sub-Brand Framework, Musa Pinar, Aycan Duran Tekoglu, Tulay Girard

Atlantic Marketing Journal

Recently, nation branding has drawn the attention of policymakers worldwide, as nations recognize its strategic importance in achieving and sustaining success in the global competitive landscape. This study provides a conceptual framework based on master brand and sub-brand architecture to examine country branding holistically by integrating macro and micro perspectives, country brand equity, and their effects on consumer preferences. The specific objectives are to 1) identify the dimensions of master brand, sub-brand, and country brand equity and develop reliable and valid measurement scales for each dimension, and 2) develop a conceptual framework that integrates the master brand, sub-brand, and brand …


When Social Inflation Pushes The "Good Neighbor" Away: How Market Exit Behavior Triggers Brand Betrayal And Trust Erosion, Waros Ngamsiriudom, Mohan Menon, Mitra Devkota Jan 2026

When Social Inflation Pushes The "Good Neighbor" Away: How Market Exit Behavior Triggers Brand Betrayal And Trust Erosion, Waros Ngamsiriudom, Mohan Menon, Mitra Devkota

Atlantic Marketing Journal

Social inflation, marked by rising litigation severity, shifting jury attitudes, and expanding third-party litigation funding, has intensified financial pressures on insurers operating in disaster-prone markets. In response, many insurers have withdrawn or restricted coverage, creating a sharp disconnect between long-standing brand promises and current market behaviors. This article examines how these systemic pressures produce “brand betrayal,” a consumer perception arising when insurers’ market exit actions contradict their relational positioning as reliable, community-oriented partners. Drawing on signaling theory, relationship marketing, and institutional perspectives, the article develops a conceptual framework linking social inflation to brand trust erosion through market exit behavior. The …


Leading With Integrity: Ethical Leadership, Quota Fairness, And Salesforce Retention, James Deconinck Jan 2026

Leading With Integrity: Ethical Leadership, Quota Fairness, And Salesforce Retention, James Deconinck

Atlantic Marketing Journal

This study examines how ethical leadership, ethical climate, quota difficulty, distributive quota fairness, and person–organization (P–O) fit jointly shape salespeople’s turnover intentions and actual turnover. Survey data from 203 salespeople in a national computer-industry firm were paired with organizational turnover records collected one year later. Ethical leadership strengthened ethical climate, distributive quota fairness, and P–O fit, while ethical climate further enhanced fairness and value alignment. Quota difficulty strongly reduced fairness. Fairness also contributed to P–O fit, indicating that justice experiences tied to quota allocation shape value congruence in meaningful ways. Both fairness and P–O fit predicted lower turnover intentions, and …


Workplace Appearance Norms And The Shame Of Baldness: Implications For Consumer Behavior, Shiyun Chen, Achira Mudiyanselage, Terry S. Damron, Jaycie Luster Jan 2026

Workplace Appearance Norms And The Shame Of Baldness: Implications For Consumer Behavior, Shiyun Chen, Achira Mudiyanselage, Terry S. Damron, Jaycie Luster

Atlantic Marketing Journal

In this research, we investigate how shame can affect consumer behavior. Specifically, we examine how baldness induced shame from workplace expectation and norms can affect consumer decision making related to the purchase of hairpieces and consumers’ preferences towards packaging of the product. Drawing on self-discrepancy theory, identity theory, shame and compensatory consumption research, we investigate the direct connection of shame and purchase intention, and the mediating roles of self-efficacy and the devaluation of masculine identity in shaping consumers’ responses to shame. We tested our hypothesis using survey-based experiments. Across two studies, we demonstrate that shame associated with baldness, positioned as …


Slow Fashion Behavior In Young Consumers, Melissa Clark Jan 2026

Slow Fashion Behavior In Young Consumers, Melissa Clark

Atlantic Marketing Journal

The purpose of this research is to better understand the gap between Generation Z’s (Gen Z) knowingness and attitude toward sustainable clothing and their behavior including repair and disposal. A theoretical model was created based on the known relationships among Knowledge-Attitude-Behavior (KAB), specifically considering environmental sustainability knowingness (ESK), environmental sustainability attitude (ESA), and slow fashion behavior (SFB) while extending it with the addition of repair and disposal. The data were collected via online survey of consumers identifying as Gen Z and analyzed via regression analysis in SPSS. The findings suggest that the established construct relationships (ESK, ESA, and SFB) held …


Sweet Skepticism: Health Consciousness And Consumer Resistance To Health-Oriented Gummy Products, Raghava Gundala Dr, Kathleen Mckee, Pritosh Kumar Jan 2026

Sweet Skepticism: Health Consciousness And Consumer Resistance To Health-Oriented Gummy Products, Raghava Gundala Dr, Kathleen Mckee, Pritosh Kumar

Atlantic Marketing Journal

Health consciousness is usually modeled as a driver of demand for healthier food. This study asks what happens to that relationship when the product itself is indulgent. Survey data were collected from students at a public university in the United States, and a first-stage moderated mediation model (PROCESS Model 7) was estimated on the 231 respondents with complete data. After adjustment for perceived marketing effectiveness and demographic covariates, health consciousness was negatively related to perceptions of health-oriented gummy products and to purchase frequency, although its zero-order correlation with product perception was near zero. Part of the health-consciousness relationship with purchase …


Good News For The Poor And More: Reclaiming Martin Luther King, Jr.'S Radical Gospel Of Economic Justice In Pursuit Of The Beloved Community, Lester A. Mccorn Jan 2026

Good News For The Poor And More: Reclaiming Martin Luther King, Jr.'S Radical Gospel Of Economic Justice In Pursuit Of The Beloved Community, Lester A. Mccorn

Antioch University Dissertations & Theses

This dissertation, Good News for the Poor and More: Reclaiming Martin Luther King Jr.’s Radical Gospel of Economic Justice in Pursuit of the Beloved Community, argues that Martin Luther King Jr.—one of the most transformational American leaders of the 20th century—should be best understood as a central figure within the Black Social Gospel tradition whose rhetoric constitutes a sustained socio-political and theological critique of economic injustice. Moving beyond interpretations that limit King to racial integration and civil rights, this study demonstrates that his preaching confronts the structural realities of poverty, racial capitalism, and militarism as interrelated forms of systemic …


Lease Capitalization And Financial Flexibility: An Empirical Investigation Of Asc 842’S Impact On Liquidity In The Us Telecommunications Industry, Caleb J. Martin Jan 2026

Lease Capitalization And Financial Flexibility: An Empirical Investigation Of Asc 842’S Impact On Liquidity In The Us Telecommunications Industry, Caleb J. Martin

Doctor of Business Administration Dissertations

Measures of liquidity are some of the most important financial ratios to analyze when measuring a firm’s overall financial health and its ability to pay both creditors and dividends. The US telecommunications industry is an industry that has become synonymous with dividends, mergers, and acquisitions, all of which are possible due to industry wide and firm specific liquidity. With the implementation of ASC 842 and the new standard of placing operational leases on the balance sheet, additional research may be warranted to determine the effect ASC 842 may have on firm liquidity. This study investigated whether there was evidence to …


Blame It On The Algorithm (But Sue Them Both): Joint Enterprise And Agency In Ai-Driven Hiring Discrimination, Khushi Palan Jan 2026

Blame It On The Algorithm (But Sue Them Both): Joint Enterprise And Agency In Ai-Driven Hiring Discrimination, Khushi Palan

American University Business Law Review

The proliferation of artificial intelligence (AI) in hiring processes has created a significant accountability gap in employment discrimination law. While federal statutes like Title VII of the Civil Rights Act, the Americans with Disabilities Act, and the Age Discrimination in Employment Act focus on finding liability for traditional employers, they fail to adequately address the unique role of third-party AI vendors whose algorithms often drive discriminatory outcomes. This Comment examines the emerging legal landscape through the lens of Mobley v. Workday, where the District Court for the Northern District of California recognized that AI vendors can function as “agents” of …


The Investor Perspective Of Materiality, Sam Lessinger Jan 2026

The Investor Perspective Of Materiality, Sam Lessinger

Honors Undergraduate Theses

Often auditors are asked to adopt the reasonable investor perspective in their materiality evaluations however, there is no consensus regarding what investors deem to be material. This can lead to confusion in the markets. In fact, past studies have shown how taking an investor perspective can backfire and may result in more leniency and fewer misstatements being deemed material by auditors. This leniency can, potentially, result in financial statements that mislead investors. The aim of this paper is to address the reasonable investor perspective to achieve a more complete understanding of an investor’s viewpoint. This study also incorporates the effect …