Digital Commons Network^™

Department Chairs’ Impact On The Diversity, Equity, And Inclusion Of Their Departments, Nicholas R. Garcia Ii

Theses and Dissertations

Department chairs serve not only as the leaders of their departments but also as middle managers in their schools, colleges, and universities. While many department chairs see their role as having little authority, they still play an integral role in day-to-day campus operations (Hunt & Jones, 2015). As leaders of their departments, chairs can directly influence the department’s organizational culture (Schein, 2010), including the culture of diversity and inclusiveness. Departments nationwide are being held responsible for increasing the diversity of the faculty and responding to students' calls for diversity. Departmental organizational culture and the role of the chairperson are essential …

Turnover Intention Of Women Leaders: The Role Of Leader Identity Development, Haleigh Broucher

Graduate Research Theses & Dissertations

Women’s turnover rate within leadership positions exceed that of men, but the literature fails to outline the specific contexts and antecedents of such gender differences in turnover. Drawing from the leader identity literature, I outline how gender differences in leader identity strength can help illuminate why we see higher turnover intention of women in leadership positions. Given that a strong leader identity has shown to lower turnover intention, I investigate how the leader identity development process unfolds differently for women (compared to men). Leader identity development occurs through the exchange of leader behavior asserting authority (i.e., leader claims) and follower …

What Can We Learn From A Co-Creation Journey For A Quick Scan Digital Transformation Maturity Assessment Tool For Development Ngos?, Anand Sheombar

Journal of International Technology and Information Management

This paper describes the approach and lessons learned from a co-creation process with Dutch development NGOs to create a practical and easy-to-use assessment tool for practitioners to assess the organisation's maturity level of digital transformation. For this study, we applied a design science research methodology, specifically a six-step co-creation approach suitable for developing maturity models. The digital maturity assessment tool (quick scan) created is a domain- specific digital transformation maturity tool for development NGOs rather than a generally applicable tool. This artefact was evaluated using an eight-point Requirements framework for the development of digital maturity assessment tools. By developing a …

A Way To Go: Diversity, Equity And Inclusion In Wa's Marketing Industry, Tess Palmyre, Rene Lemerle, Ashlee Morgan, Marie Ryan, Melissa Fong-Emmerson, Steven D'Alessandro

Research outputs 2022 to 2026

This report provides rich insight into the state of diversity and inclusion in the West Australian marketing and commercially creative industries. While most respondents say that diversity and inclusion is important and should be a business priority, the discrimination and exclusion experienced is still substantial.

There is a significant difference in views between people working in agencies compared to in-house marketing roles. More in-house marketers see their workplaces as diverse and inclusive and say team members and senior leadership value DEI, compared to those in agencies. While 82% of in-house marketers say people can succeed at their workplace irrespective of …

Subjective Career Success Among New Graduates And The Role Of Personal Factors, Denise Jackson, Ruth Bridgstock, Claire Lambert, Matalena Tofa, Ruth Sibson

Research outputs 2022 to 2026

Purpose: Flatter organisational structures and nonlinear career trajectories mean intrinsic value and subjective career success are increasingly important for motivating, guiding and rewarding contemporary workers. While objective measures of career success have been well explored, more research is needed to understand the dimensions of subjective career success, their relative importance to graduates and potential variations by personal factors. This is critical for supporting graduates’ transition into work and for organisations to attract and retain graduates amid global talent shortages. Design/methodology/approach: Building on assertions of the power to understand how what one seeks in a career affects career achievement, this study …

Board Ethical Commitment And Corporate Performace: A Qualitative Perspective, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith

Research outputs 2022 to 2026

The purpose of the study is to explore the responsibilities of directors in creating a good ethical culture in their organisation and examine whether good ethical practices are able to enhance a company’s performance. To achieve this purpose, face-to-face semi-structured interviews with directors as the respondents are employed as a data collection method. This study found that board ethical commitments are necessary elements for sustaining the good performance of a company. The planning and monitoring of these ethical practices are the responsibilities of the board of directors, which then will be executed by top management, led by the chief executive …

The Impact Of Environmental Policy On Renewable Energy Innovation: A Systematic Literature Review And Research Directions, Hiva Rastegar, Gabriel Eweje, Aymen Sajjad

Research outputs 2022 to 2026

Renewable energy innovations are imperative to tackle the climate change crisis. However, there is a gap in the literature regarding the effectiveness of environmental policies in promoting renewable energy innovations. To bridge this gap, we have adopted a systematic literature review process covering the period from 2005 to 2023. We identified and analysed 29 articles in our final sample. Further, we employ two levels of analysis (individual-policy and policy-mix levels) for analysing the extant research. Our findings show that fiscal incentives and emissions trading policies such as the European Union (EU) Emissions Trading System (ETS) consistently promote renewable energy innovations. …

Mapping Metaverse Research To The Sustainable Development Goal Of Good Health And Well-Being, Raghu Raman, Laurie Hughes, Santanu Mandal, Payel Das, Prema Nedungadi

Research outputs 2022 to 2026

The rise of the metaverse - a convergence of virtually enhanced physical reality and persistent virtual spaces - presents transformative potential for the healthcare sector. This study systematically explores how metaverse technologies, such as virtual reality (VR), augmented reality (AR), mixed reality (MR), and digital twins, contribute to achieving United Nations Sustainable Development Goal 3 (SDG3), which focuses on good health and well-being. By integrating these technologies, the metaverse offers innovative solutions for telemedicine, medical training, mental health support, public health education, and global medical research collaboration. This study maps the current research landscape, highlighting the capacity of metaverse technologies …

A Multi-Method Examination Of Donor Overhead Aversion: Implications For Marketing A Cause, Devin Lunt, Ryan E. Freling, Lucas D. Lunt

Atlantic Marketing Journal

Overhead aversion refers to a reluctance among donors to contribute to a charitable cause when a portion of that donation is allocated to non-cause-related costs. As a consequence, there is an impact on donor intentions and behaviors. A meta-analysis shows that characteristics of potential donors and the charitable cause moderate the impact of overhead level on donation intentions and behaviors. A follow-up experiment investigates two potential mechanisms underlying overhead aversion: perceived personal impact and perceived efficiency. Results of a survey experiment suggest the negative influence of overhead costs on donative behaviors is exacerbated when potential donors doubt their ability …

Why Students Select Their College Major: An Investigative Study, Kate N. Matthews, Diane R. Edmondson, Lucy Matthews

Atlantic Marketing Journal

With the decline in the number of traditional college-aged students, understanding the degree selection process is important for departments, colleges, and universities alike. For students, selecting the proper major early is also beneficial since it reduces time in school and tuition costs. Therefore, a better understanding of the degree selection process is worthwhile. Survey data was collected from 1,177 undergraduates at a southeastern U.S. university. Survey questions included major selection influences and other attitude and demographic items. The highest ranked reason is interest and passion followed by fit with personality type. This was similar for students who changed majors. External …

The Black Lives Matter Movement: A Systemic Crisis That Expands Crisis Response Theory, Pam Richardson-Greenfield, Alyssa Reynolds, Ryan Cruz, Monique Bell

Atlantic Marketing Journal

Relevance to Marketing Educators, Researchers, and/or Practitioners – In response to George Floyd’s death, a variety of organizations posted messages against racism and some began to openly support Black Lives Matter, often by name, in their corporate communication initiatives. With promises of financial commitments to uplift Black communities, calls for action, and initiatives to support internal change—large and small companies, non-profits and universities—could be perceived as courageous for establishing new protocols to support such a warranted change. However, in the era of “woke washing,” or inauthentic social justice messaging, the need to assess the authenticity of corporate statements of support …

Managing Uncertainty In The Airline Industry: The Interaction Of Strategic Flexibility, Organizational Learning, And Dynamic Capabilities, Mehmet Sahin Durak, Ferhan Sengur Prof. Dr.

International Journal of Aviation, Aeronautics, and Aerospace

The airline industry is one of the sectors characterized by being highly competitive, dynamic, and uncertain. In addition, the constantly renewed, growing structure and vulnerability to conjuncture of the sector usually renders the sector unstable and unpredictable. In such this environment, one of the most important strategic tools airline companies can use to keep their activities sustainable is increasing their strategic flexibility levels. In this context, this study aims to reveal whether dynamic capabilities mediate the relationship between organizational learning and strategic flexibility in the airline industry. In the research model, the Process Macro plugin, which was developed by Hayes …

‘The Playful Entrepreneur’ Fostering Entrepreneurial Education In Early Childhood Education, Trudie Murray

Theses

This study explores the integration of entrepreneurial education within early childhood settings in Ireland, focusing on embedding entrepreneurial capabilities at the foundational stages of education. Recognising the critical role that early experiences play in lifelong learning, this research advocates for equipping preschool children with essential 21st-century skills, such as independence, creativity and problem-solving. Despite significant investment in early childhood education, the integration of entrepreneurial education remains limited within existing pedagogical frameworks, which prioritise social, emotional, and cognitive skills without explicitly addressing entrepreneurial capabilities. Utilising a Constructivist Grounded Theory approach, the study examines how early childhood educators can foster an entrepreneurial …

An Extended Conceptualization Of Cultural Intelligence, Alexey V. Semenov

Funded Scholarship

Cultural Intelligence (CQ) has gained prominence as a vital attribute for organizational managers, encompassing their ability to navigate diverse cultural contexts effectively. However, despite its acknowledged significance, the relationships among its dimensions need to be better understood. This paper contributes to the existing CQ literature in two ways. First, we propose a model of CQ that integrates elements from previous conceptualizations, separating the motivational component. Our proposed framework retains the metacognitive, cognitive, and behavioral CQ dimensions but does not assume predefined relationships among them. Instead, we demonstrate that metacognitive CQ positively influences cognitive and behavioral CQ. Second, this paper explores …

Attitudes Toward Lccp Strategies: A Comprehensive Framework, Alexey V. Semenov, Arilova Randrianasolo

Funded Scholarship

Within recent years, the choice of whether to employ local culture consumer positioning (LCCP) strategies has gained considerable interest in both international marketing research and practice, particularly due to the recent rise in nationalism around the world. This current research focuses on the individual-level drivers of consumer attitudes toward LCCP strategies by creating a more comprehensive framework of the antecedents of attitudes toward LCCP strategies. Utilizing an institution-based view, social identity, self-verification, and personality trait theories, we develop a framework that encompasses elemental personality traits (agreeableness and need for material resources), perceptions of national identity, international travel, world-mindedness, and national …

Distribution: Understanding Customer-Facing Logistics In Africa, Emmanuel T. Kodzi

Faculty Publications

Companies seeking to do business in Africa often focus more on challenges they need to address, rather than opportunities presented to them. The need to manage their investments across diverse countries, population profiles, infrastructure development levels, and local capabilities is viewed in terms of complexity. However, improved situational understanding will better inform investment decisions regarding product movements among points of origin, production, and consumption. Several aspects of logistics may be considered in this regard, but we focus on customer-facing logistics. We assume that few companies have the capability and resources to both produce and deliver products to end-buyers in a …

Costs And Benefits Of A Risk-Based Pcaob Inspection Regime, Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins

Faculty Publications

We investigate the costs and benefits of the PCAOB’s risk-based inspection regime by studying how auditors respond to engagement-level inspection risk. Using an established inspection selection model, we find evidence that auditors behave consistent with accountability theory when auditing clients with elevated ex-ante inspection risk. Specifically, we observe an increased propensity to report material weaknesses, a decreased propensity to assert that previous material weaknesses have been remediated, increased audit effort, and a decreased likelihood of subsequent financial statement restatement. In general, these outcomes reflect auditors’ attempts to minimize negative inspection outcomes in a way that could be beneficial to investors. …

The Impact Of Chief Audit Executive Turnover In Taiwan, Kenneth L. Bills, Hua-Wei Huang, Yi-Hung Lin, David A. Wood

Faculty Publications

This study adds to the emerging body of research showing the importance of internal audit to improve corporate governance and firm performance. Specifically, we test how the market reacts to the announcement of a turnover to the head of internal audit (i.e., the chief audit executive (CAE)). We find negative cumulative abnormal returns in the days surrounding the announcement of a CAE turnover and that the market holds a relatively negative perception of CAE turnover regardless of the reasons for the turnover event. We then study two reasons for why the market would react negatively to the CAE turnover and …

Artificial Intelligence’S Capabilities, Limitations, And Impact On Accounting Education: Investigating Chatgpt’S Performance On Educational Accounting Case, Xu (Joyce) Cheng, Ryan Dunn, Travis Holt, Kerry Inger, J. Gregory Jenkins, Jefferson Jones, James Long, Tina Loraas, Mollie Mathis, Jonathan Stanley, David A. Wood

Faculty Publications

This study evaluates the capabilities of ChatGPT models 3.5 and 4 to provide solutions to eight educational accounting cases. We find that ChatGPT’s ability to provide accurate solutions varies depending on the type of case requirement and topical area of accounting, with better performance on tasks requiring elements that require explanation, application of rules, and ethical evaluation. However, ChatGPT performs poorly on tasks that require financial statement creation, journal entries, or software use. Our study also finds that detection tools provided by ChatGPT's developer are ineffective in identifying text created by Artificial Intelligence Text Generators (AITG). We suggest ways in …

Patience Is Key: The Time It Takes To See Benefits From Continuous Auditing, Marc Eulerich, Benjamin Fligge, Vanessa Lopez Kasper, David A. Wood

Faculty Publications

Despite research showing numerous benefits to continuous auditing, uptake by internal audit functions has been quite slow. Using field data from a multinational company, we study two possible reasons for the slow uptake of continuous auditing—the time it takes for continuous auditing to result in measurable reductions in audit risks and that not every type of risk is equally likely to improve from continuous auditing. Results suggest it takes three years before observing significant risk reductions from implementing continuous auditing. We also find that the benefits of implementing continuous auditing vary by risk factor, ranging in improvement from 0 percent …

Development Of A Framework Of Key Internal Control And Governance Principles For Robotic Process Automation (Rpa), Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood

Faculty Publications

Although robotic process automation (RPA) usage is growing rapidly in accounting, concerns are emerging regarding the internal controls and overall governance structure surrounding RPA. To help address these concerns, we use a design science research approach and work with a Fortune 500 company to develop an RPA governance framework. The framework consists of 4 governance areas and 14 control requirements, which help maximize the benefits and minimize the risks associated with the use of RPA. We validate that the framework is useful and generalizable to many organizations by presenting the framework to and subsequently interviewing and surveying 84 professionals at …

Media Conglomeration, Local News, And Capital Market Consequences, Travis Dyer, Mark Lang, Jun Oh

Faculty Publications

We examine the effect of news media consolidation on local business coverage and its consequences for firms, investors, and capital markets. Using television transcripts, we find a substantial drop in coverage of local firms following the consolidation of local television stations associated with Sinclair acquisitions. Local information search, institutional portfolio local bias, and overall retail trading decrease for firms in treated geographic areas. Results are most pronounced for small firms, for stations with higher ex ante viewership, and for stations with greater reductions in local coverage. Our results provide insight into the consequences of media consolidation for local business coverage, …

Traditional Investment Research And Social Networks: Evidence From Facebook Connections, Travis Dyer, Gerrit Köchling, Peter Limbach

Faculty Publications

We show that investors acquire more public information about firms to which they are more socially proximate. On average, a standard deviation increase in the Social Connectedness Index (Bailey et al., 2018) between a firm’s headquarter county and a searcher county is associated with 30% more EDGAR filing downloads from the searcher county. The effect of social proximity on traditional investment research is distinct from the effect of geographic proximity. We find similar results studying headquarter relocations, investor-level data, and EDGAR downloads from European regions, for which physical distance should be irrelevant. Social proximity matters more during times of high …

Investor Reaction To Spacs' Voluntary Disclosures, Vincent Castellani, Karl A. Muller, K.J. Park

Research Collection School Of Accountancy

SPACs are formed to combine with and provide a private firm public trading status and a capital infusion. Firms that enter the public market through a SPAC combination are believed to possess greater voluntary disclosure discretion than traditional IPOs as they obtain their public trading status through a merger. Consistent with regulators’ concerns, recent research finds that SPACs use this discretion opportunistically by issuing optimistic guidance. This study examines how investors respond to these disclosures. We find that optimistic projections increase retail purchasing, which is higher than that of institutional purchasing. Additionally, we find that investors partially see through the …

Eagle Accountant - 2024, Georgia Southern University

Eagle Accountant

• Accounting Advisory Council
• Accreditation & Rankings
• Cover Story - The Titan 
• Student Spotlight:  Across the Atlantic to Georgia Southern
• Student Spotlight: Solving the Puzzle: My Journey at Georgia Southern
• Fraud & Forensic Accounting 
• A Standout Life: Julian Deal 
• Faculty Highlights 
• Faculty Service Spotlight 
• Faculty Research Spotlight 
• Student Ordanizations & Activities 
• New MAcc Program Option 
• Faculty Awards, Service, & Publications  
• Alumni Notes & Obituaries 

Prediction Of Carbonation Capacity Of Scms Using Ensemble Learning Method, Kangyi Cai, Jian Liu, Edward Mwanza, Mahelet G. Fikru, Hongyan Ma, Donald C. Wunsch

Economics Faculty Research & Creative Works

The utilization of supplementary cementitious materials (SCMs) subjected to carbonation processing represents a viable strategy to mitigate anthropogenic CO₂ emissions associated with concrete production, potentially contributing to the achievement of carbon neutrality. However, existing studies have limitations in effectively predicting the varying carbonation capacities of different SCMs, a gap that this research aims to address. Recent research efforts focused on the carbonation of waste-material-sourced SCMs are reviewed, along with a comparative discussion on diverse carbonation methods. A detailed data set encapsulating the properties of SCMs, and carbonation configurations was compiled. At the same time, six ensemble learning models were …

Consumer Preference In Politics: Polarization In The Us Two-Party System, Jocelyne Y. Bisson

Honors Theses and Capstones

This paper uses marketing analytics to analyze the current segmentation and positioning of the US two-party political system. In the literature review, the political parties will be illustrated as they exist in 2024 after a brief historical outline beginning with party politics post WWII. The current 2024 platforms and most polarizing issues will also be outlined in this section. This research aims to answer the following questions. Can marketing segmentation and positioning reveal the most and least polarizing party issues in the United States today? How do current presidential front runners fit into the larger US two-party system? Do their …

Short And Synthetically Distort: Investor Reactions To Deepfake Financial News, Scott Emett, Marc Eulerich, Jeffrey Pickerd, David A. Wood

Faculty Publications

Recent advances in artificial intelligence have led to new forms of misinformation, including highly realistic “deepfake” synthetic media. We conduct three experiments to investigate how and why retail investors react to deepfake financial news. Results from the first two experiments provide evidence that investors use a “realism heuristic,” responding more intensely to audio and video deepfakes as their perceptual realism increases. In the third experiment, we introduce an intervention to prompt analytical thinking, varying whether participants make analytical judgments about credibility or intuitive investment judgments. When making intuitive investment judgments, investors are strongly influenced by both more and less realistic …

Reassessing Assurance In An Automated World: Insights From Board Members, Executives, And Internal Auditors, Scott Emett, Marc Eulerich, Jeffrey Pickerd, David A. Wood

Faculty Publications

Technological advances that automate work continue to transform the accounting profession. We examine whether automation impacts resource allocation within the internal audit function (IAF), a unique setting that allows us to compare demand for assurance activities with demand for consulting activities. We conduct an experiment in which experienced board members, executives, and internal auditors make budget recommendations for a company’s IAF that developed automations that improved the efficiency of the IAF. Results show that across all groups, participants respond to these efficiencies by decreasing the IAF’s total budget but retaining the productive capacity of the IAF. The budget cuts are …

Improving The Production And Reviewing Of Design Science Research In Accounting, Noah Myers, Mason Snow, Nathan Waddoups, David A. Wood

Faculty Publications

Design Science Research (DSR) is a rigorous research methodology widely used in other fields like computer science and engineering, but its application in accounting is still relatively limited. This paper reviews the implementation of DSR published in accounting journals and provides recommendations to improve the authoring and reviewing processes. We review 51 DSR articles published in accounting journals between 2011 and 2023. The analysis identified areas where papers excelled and fell short, leading to recommendations in the following key aspects: adherence to a research framework, validation of research questions, defining objectives of artifacts, developing a more diverse set of artifacts, …