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Jay Michael Cook [Inducted 1999], American Accounting Association Dec 2025

Jay Michael Cook [Inducted 1999], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Ross Macgregor Skinner [Inducted 2000], American Accounting Association Dec 2025

Ross Macgregor Skinner [Inducted 2000], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Charles Arthur Bowsher [Inducted 1996], American Accounting Association Dec 2025

Charles Arthur Bowsher [Inducted 1996], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


William Wager Cooper [Inducted 1995], American Accounting Association Dec 2025

William Wager Cooper [Inducted 1995], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


David Michael Walker [Inducted 2010], American Accounting Association Dec 2025

David Michael Walker [Inducted 2010], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Lee Nicholson [Inducted 2019], American Accounting Association Dec 2025

Lee Nicholson [Inducted 2019], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Employee Commitment, Engagement, And Performance When Shifting To A Virtual Workplace, Ariyana C. Brown Dec 2025

Employee Commitment, Engagement, And Performance When Shifting To A Virtual Workplace, Ariyana C. Brown

Doctoral Dissertations and Projects

The COVID-19 pandemic contributed to the accelerated implementation of remote work, leading to a decline in employee attitudes toward organizational commitment and productivity following the shift to a virtual workplace. This shift has resulted in high turnover rates and difficulty achieving continued success. Previous research has focused on the impact of remote work on employee productivity but lacks data showing how to improve employee attitudes toward commitment in a remote work environment. This study used a fixed design with correlational methods to determine how employee attitudes toward commitment have been affected by the shift to a remote workplace, leading to …


Homelessness Among Utah Women: A 2025 Update, Robyn C. Blackburn, Susan R. Madsen Dec 2025

Homelessness Among Utah Women: A 2025 Update, Robyn C. Blackburn, Susan R. Madsen

Marketing and Strategy Faculty Publications

In 2025, the total number of Utah residents experiencing homelessness on any given night grew to 4,584,1 up from 3,131 in 20202 (a 46.4% increase), as reported in our 2022 research snapshot3 on this topic, and an 18.0% increase from 2024.4 According to The Office of Homeless Services under the Utah Department of Workforce Services, the number of people who accessed homelessness services in Utah sometime during the year grew 27.2% between 2021 and 2025, from 24,0375 to 30,578 individuals.6 Homelessness continues to remain a concern for many Utah women and families, and it …


Structured Project Prioritization Process In Higher Education Institutions, Maura Vidal Dec 2025

Structured Project Prioritization Process In Higher Education Institutions, Maura Vidal

Doctoral Dissertations and Projects

This qualitative study explored structured project prioritization processes within higher education institutions in California to address challenges in resource allocation and alignment with strategic objectives. Guided by general systems theory and a pragmatic research paradigm, the study used a flexible research design with case studies and semi-structured interviews involving project managers, portfolio project managers, and administrators. Thematic analysis revealed three key findings: institutions faced significant challenges in prioritizing projects due to competing stakeholder interests, limited resources, and unstructured decision-making; those using structured prioritization methods, such as multi-criteria decision tools and portfolio reviews, achieved better alignment with strategic goals and reduced …


Professions At Work: Tax Reform: A Perspective, Joel M. Forster Dec 2025

Professions At Work: Tax Reform: A Perspective, Joel M. Forster

Tax Adviser

No abstract provided.


Professions At Work: Additional Legislative Comments, Joel M. Forster Dec 2025

Professions At Work: Additional Legislative Comments, Joel M. Forster

Tax Adviser

No abstract provided.


Audit Fee Determinants In U.S. Retail: A Multi-Method Analysis (2016–2023), Gregory G. Kaufinger, Chris Neuenschwander Dec 2025

Audit Fee Determinants In U.S. Retail: A Multi-Method Analysis (2016–2023), Gregory G. Kaufinger, Chris Neuenschwander

The North American Accounting Studies

This study examines audit fee determinants in the U.S. retail sector using 664 firm-year observations from 83 publicly traded firms between 2016 and 2023. Applying a multi-method approach including Ordinary Least Squares (OLS) regression, Classification and Regression Trees (CART), and K-Means Clustering, the analysis evaluates how client characteristics, auditor attributes, and engagement-specific factors influence audit pricing, particularly during disruptions such as COVID-19 and the rise of e-commerce. OLS results show that client size, operational complexity, and auditor quality are the most consistent predictors of audit fees. Internal control weaknesses, corporate restructurings, governance activity, and client prominence also contribute significantly. Notably, …


Profit & Loss: A Narrative Inquiry Into The Salience Of The Black Male Experience In Top-Tier U.S. Mba Programs, Craig Woodward Dec 2025

Profit & Loss: A Narrative Inquiry Into The Salience Of The Black Male Experience In Top-Tier U.S. Mba Programs, Craig Woodward

Seton Hall University Dissertations and Theses (ETDs)

This study aimed to explore the educational, cultural, and personal challenges faced by Black males in MBA programs and to identify factors that aid their persistence in completing their degrees. The research design employed a qualitative approach to narrative inquiry as its methodology, using one-on-one semi-structured interviews. The study used resilience theory as its theoretical framework, approaching it from both an academic and psychological perspective. Respondents were recruited from the top 50 MBA programs in the United States according to the 2023 edition of U.S News and World Report (2024). There were a total of 15 African American respondents who …


How Casino Match Play Promotions Can Hook Gamblers (And Non-Gamblers), Brent Evans, Douglas Walker Dec 2025

How Casino Match Play Promotions Can Hook Gamblers (And Non-Gamblers), Brent Evans, Douglas Walker

UNLV Gaming Research & Review Journal

Casino operators frequently use promotional gambling vouchers, free play and match play. In the case of free play, customers are offered gambling credits that function much like real money and patrons are able to quickly turn their promotional play into cash without risking their own money. Match play, however, can only be employed at table games and their use necessitates gamblers to wager their own funds. We conduct a thorough analysis of how match play can affect gamblers’ individual behavior. First, we assess the value of match play promotions, which we argue is ambiguous. Then, using behavioral economics concepts, we …


Effects Of Fit Between Promotional Message And Regulatory Focus On Consumers’ Sports Betting Behavior: The Moderating Role Of Consumers’ Familiarity, Koo Yul Kim, Thilo Kunkel Dec 2025

Effects Of Fit Between Promotional Message And Regulatory Focus On Consumers’ Sports Betting Behavior: The Moderating Role Of Consumers’ Familiarity, Koo Yul Kim, Thilo Kunkel

UNLV Gaming Research & Review Journal

The sports gambling industry is an extremely competitive market. To attract more consumers, sports gambling platforms are primarily employing one of two customer acquisition strategies, namely ‘risk-free bet’ or ‘bonus money’ welcome offers. This research is built on regulatory fit theory to investigate the effectiveness of these two welcome offer strategies on consumers’ intentions to act on the offer. We further test the moderating effect of customers’ familiarity with online sports betting on their decision making. Findings of two experimental design studies demonstrate that the presence of regulatory fit between regulatory focus and promotional offers (i.e., message framing) positively affected …


Leveraging Social Capital For Value Creation In Public Procurement: The Role Of Strategic Purchasing Integration, Iryna Malacina, Jad El Bizri, Frederik G. S. Vos, Elina Karttunen, Aki Jaaskelainen Dec 2025

Leveraging Social Capital For Value Creation In Public Procurement: The Role Of Strategic Purchasing Integration, Iryna Malacina, Jad El Bizri, Frederik G. S. Vos, Elina Karttunen, Aki Jaaskelainen

Business Faculty Publications and Presentations

Purpose Although the integration of the purchasing function within strategic decision-making has been extensively studied in the context of the private sector, its significance for the effective functioning of public procurement (PP) remains underexplored. Effective PP is critical for suppliers, users of public services and society at large. This study investigates how the strategic integration of PP influences operational, environmental and innovative value creation by developing social capital in buyer–supplier relationships. Design/methodology/approach This study empirically examined how strategic purchasing integration contributes to the development of social capital in buyer–supplier relationships, which in turn affects value creation. It utilizes survey data …


Consumer Lessons From A Pandemic, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson Dec 2025

Consumer Lessons From A Pandemic, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson

Purdue University Press Books

What did we learn about consumer behavior when the world was turned upside down due to COVID-19? Consumer Lessons From a Pandemic examines how a global crisis exposed and reshaped the values, priorities, and decision-making patterns of everyday people. From disrupted routines to supply-chain shocks, this volume explores the consumer behaviors that emerged in response to extreme uncertainty and how those behaviors continue to evolve. Topics include pandemic-induced grocery spending shifts, the importance of consumer trust, lessons from the infant-formula shortage, and the rise of remote work both as a preference and a negotiation point.


Assessing Leadership In Business: A Critical Investigation Of Michelle Obama, Narineh Gevorkian Dec 2025

Assessing Leadership In Business: A Critical Investigation Of Michelle Obama, Narineh Gevorkian

Honors Scholar Theses

Michelle Obama, the former First Lady of the United States, has emerged as a powerful figure in politics, social advocacy, and public service. During her time in the White House, she worked on initiatives in education, health, and military family support while inspiring millions of people worldwide through her authenticity and advocacy. What distinguishes Michelle Obama as a leader is how her influence comes not from authority or hierarchy, but from connection, empathy, and moral purpose. This approach allows her to lead with authenticity, motivate others, and address inequalities within communities. As the first African American First Lady in US …


Decisions That Shape Supply Chains, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson Dec 2025

Decisions That Shape Supply Chains, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson

Purdue University Press Books

What drives consumer decisions, and how do those decisions ripple through our food and agricultural systems? In Decisions That Shape Supply Chains, readers are invited to look beyond conventional models of behavior and explore the complex, sometimes counterintuitive factors influencing real-world consumer choices. Drawing on behavioral science and applied research, this volume examines how decisions made in grocery aisles, drive-through lines, and online shopping carts ultimately inform what gets planted, processed, packaged, and promoted across the food-supply chain. From attitudes toward GMO foods to parenting as a form of consumerism and emotional decision-making under stress to the environmental tradeoffs consumers …


Markets We Thought We Knew, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson Dec 2025

Markets We Thought We Knew, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson

Purdue University Press Books

Markets We Thought We Knew explores the evolving nature of markets and how they shape—and are shaped by—consumer behavior. From essential life necessities such as water to everyday commodities and products including locally sourced foods, this book covers a variety of topics and invites readers to examine a diverse range of markets through a reflective lens. By revisiting past market dynamics and real-world examples, readers are encouraged to rethink how preferences are formed, how opinions shift over time, and how value is assigned—sometimes in unexpected ways. What insights might you gather from a deeper understanding of local and global markets, …


Gender Equality Discourse: A Japanese Context, Gabriel Eweje, Hitomi Toyosaki, Kazunori Kobayashi, Sitong Michelle Chen, Masahiro Hosoda Dec 2025

Gender Equality Discourse: A Japanese Context, Gabriel Eweje, Hitomi Toyosaki, Kazunori Kobayashi, Sitong Michelle Chen, Masahiro Hosoda

Research outputs 2022 to 2026

Purpose – This review paper aims to critically examine the discourse on gender equality in Japan, focusing on its socio-cultural, economic and political dimensions. By synthesising existing literature, it provides a comprehensive understanding of the complexities and barriers that influence the gender equality debate in Japan, while identifying gaps and opportunities for future research and specifying where practice can be recoupled to policy. Design/methodology/approach – An integrative literature review was conducted across four key institutional domains – markets, government/public sector, families and education – analysed at the macro, meso and micro levels. The synthesis is integrative rather than exhaustive, prioritising …


Index: Subject Index—12 Months Ended November 1972; Author Index—12 Months Ended November 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended November 1972; Author Index—12 Months Ended November 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended October 1972; Author Index—12 Months Ended October 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended October 1972; Author Index—12 Months Ended October 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Clinic, Walter C. Frank Dec 2025

Tax Clinic, Walter C. Frank

Tax Adviser

No abstract provided.


Liminal Arts And Business: An Autoethnographic Analysis Of A New Arts Venture In An Entrepreneurial Startup Accelerator Program, Jill Schinberg, Rebecca A. Ferrell, Dan Sandfelder Dec 2025

Liminal Arts And Business: An Autoethnographic Analysis Of A New Arts Venture In An Entrepreneurial Startup Accelerator Program, Jill Schinberg, Rebecca A. Ferrell, Dan Sandfelder

Journal of Arts Entrepreneurship Education

In this study, we explored the intersection of performing arts and entrepreneurship through an autoethnographic study of a new arts venture, theLAB*, which participated in the Von Allmen Center for Entrepreneurship's accelerator program at the University of Kentucky. In creating theLAB*, we investigated the feasibility of establishing a dance-forward performing arts presenting organization within a profit-driven entrepreneurial ecosystem. As a multi-generational team of arts managers, we analyzed the experience utilizing scenario-planning and the DIEP (Describe, Interpret, Evaluate, Plan) model of reflection to assess the challenges and benefits of participating in this environment. Key findings reveal a significant disconnect between the …


How Native Landscaping And Irrigation Can Conserve Water In Mediterranean Climates, Samuel Carlson Dec 2025

How Native Landscaping And Irrigation Can Conserve Water In Mediterranean Climates, Samuel Carlson

Sustainable Supply Chain Management

This paper explores how using native plants and proper irrigation can lead to sustainable water management in Mediterranean climates, and reinterprets water scarcity as a supply chain issue. Touching on growing populations, climate change, and water pollution, it examines international case studies from Chile, Egypt, and Spain to compare domestic examples at multiple California universities.


Index: Subject Index—12 Months Ended August 1972; Author Index—12 Months Ended August 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended August 1972; Author Index—12 Months Ended August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.