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Aicpa Testifies At Irs Oversight Board Meeting: The American Institute Of Certified Public Accountants Publishes Critical Guidance For Litigation And Business Valuation Specialists, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

When Ai Visuals Include Everyone: What Role Does Business Sustainability Play In Shaping Customer Engagement In Luxury Fashion?, Hossam A. Deraz Dr., Doaa Ayoub Dr., Joumana Elkady

Business Administration

This study examines the impact of AI-visual inclusivity on customer engagement through the mediating effect of business sustainability in the luxury fashion industry. A primary quantitative study was conducted on 300 people, specifically luxury fashion consumers, living in Egypt, and the data was analysed via Structural Equation Modelling (SEM) to validate the proposed relationships. 
The findings revealed that there is a positive relationship between AI visual inclusivity and customer engagement, and business sustainability strengthens that relationship via significant partial mediation. This adds to the already growing field of AI and shows how to effectively integrate AI into marketing strategies without …

Problems And Risks Within The Agriculture Of Stann Creek, Ethan Bailey

Supply Chain Management Undergraduate Honors Theses

Agriculture is a significant part of the economy of Stann Creek, Belize and faces many challenges. This research presents data from farms in the areas surrounding Dangriga regarding the problems that they have been experiencing and potential risks they may face. The research covers family/individual farms, an agriculture cooperative, commercial farms, agritourism businesses, and Mennonite communities. This research was conducted as part of an internship with the Ministry of Agriculture (MOA) of Belize alongside extension officers of the Stann Creek branch of the MOA.

The data from the internship found that agriculture in Stann Creek dealt with problems regarding availability …

Tourism Dependency: Prosperity Or Precarity, Samson Eby

Finance Undergraduate Honors Theses

Tourism Dependency: Prosperity or Precarity

Is being tourism dependent in a developing country a beneficial tool to use to grow economics

Determinants Of Panic Buying And Cognitive Dissonance During Economic Crisis: Evidence From The Marketing Environment In Egypt., Hossam A. Deraz (Phd), Marwa Mahmoud (Phd)

Business Administration

This study examines panic buying during Egypt’s economic crisis, such as currency devaluation, rising inflation, and product shortages. This study integrates the scarcity principle, reactance theory, and cognitive dissonance theory to create and assess a new framework designed to investigate how both cognitive factors (such as risk perception and future orientation) and economic factors (such as product unavailability/scarcity and consumption shift) directly and indirectly influence panic buying through the mediating influence of price consciousness. Moreover, the article examines how panic buying may influence cognitive dissonance. A total number of 423 Egyptian consumers were surveyed via an online questionnaire. The structural …

Bridging The Gap Between Career Expectations Versus Labor Market Realities, Reinette P. Madrid, Grethel T. Ledesma, Ignatius Aryono Putranto, Jyro B. Triviño

Leadership and Strategy Faculty Publications

Most students lack awareness regarding the labor market outcomes for their chosen college majors. This study aims to answer what factors affect the career expectations of graduating students at Quezon City University and how these expectations align with the prevailing labor market situation. It employed descriptive, causal, and explanatory research using a sample of 108 respondents from fourth-year information technology students for the school year 2021 to 2022. Eight of the nine null hypotheses were rejected by employing multinomial logistic and linear regression. Student fixed effects and other labor market outcomes significantly predicted salary, estimated stability, and estimated skills in …

Public Procurement’S Role In Shaping Supply Markets: A Taxonomy Of Local Contracting Authorities’ Approaches Using The Awareness-Motivation-Capability Framework, Steven Borobia, Frederik G.S. Vos, Louise Knight, Esmee Peters, Fons Wijnhoven, Niels Uenk

Business Faculty Publications and Presentations

Purpose: Public procurement is increasingly recognised as a tool for governing and shaping supply markets. Yet we still know little about how local authorities engage in market shaping through contracting practices, especially in newly decentralized markets. This study investigates the role of awareness, motivation and capabilities (AMC) in how municipalities influence (or fail to influence) social care markets, and how these dynamics manifest in contracting practice. Design/methodology/approach We combine secondary data with semi-structured interviews conducted with procurement professionals across municipalities, regional consortia, and expert organizations. The case context is Dutch social services procurement, which transitioned to a decentralised market in …

Firms’ Darq Readiness And Marketing Implications: A Systematic Literature Review, Ali N. Tehrani, K. Roy, Richard Gruner

Research outputs 2022 to 2026

Purpose – This study aims to systematically review literature across diverse disciplines, including marketing, management and information systems, to synthesise insights on firms’ readiness to adopt and implement DARQ technologies and their marketing implications. DARQ technologies are emerging and cutting-edge technologies, including Distributed Ledger Technology, Artificial Intelligence, Extended Reality and Quantum Computing (hence, DARQ). Design/methodology/approach – Through a systematic review of over 2, 500 papers across three databases, this study distilled a focused sample of 88 papers. It comprehensively explores the reported dimensions, antecedents, outcomes and marketing implications of firms’ readiness for DARQ technologies. Findings – This study identified three …

Social Procurement As A Catalyst For Dei In Construction: Some Takeaways For Hrm?, Jennifer Waterhouse, Robyn Keast, Judy Lundy, Martin Loosemore

Research outputs 2022 to 2026

Purpose: Diversity, equity and inclusion (DEI) initiatives aim to foster workplaces where all employees feel valued and can add value. Increasingly, the success of these initiatives is influenced by environments and interactions beyond organisational boundaries, including recent backlash. Despite this, most DEI research remains focused on intra-organisational aspects and human resource management (HRM) activities. The purpose of this paper is to introduce social procurement as a novel and promising framework for advancing DEI in theory and practice through a collaborative, inter-organisational approach that has the potential to overcome institutional barriers and mitigate backlash. Design/methodology/approach: Data were collected through 15 in-depth …

Esg News-Based Public Sentiment, Media Attention And Stock Price Crash Risk, Kesara Hewage, Subhash Abhayawansa, Mardy Chiah

Research outputs 2022 to 2026

Purpose: This study aims to examine whether media-driven public perception of a firm’s environmental, social and governance performance (i.e. ESG news sentiment) and its media attention are associated with subsequent stock price crash risk. Using public sentiment formed from ESG news alone – separate from firms’ self-reported ESG performance – study investigates whether media-based ESG information provides incremental informational content about crash risk beyond disclosure-based ESG metrics.

Design/methodology/approach: The authors analyse more than 34, 000 semi-annual firm-level observations for US-listed firms from 2011 to 2021, using Refinitiv MarketPsych ESG sentiment and media attention data. They conduct cross-sectional and channel tests …

The Effects Of Eps Level And Presentation Format Of Analysts’ Forecast Deviation On Non-Professional Investors’ Investment Judgments, Clarence Goh, Prasart Jongjaroenkamol, Poh-Sun Seow

Research Collection School Of Accountancy

We experimentally investigate how the presentation format of the extent to which a firm's earnings per share (EPS) diverges from analysts' EPS forecasts (i.e. deviation information) and a firm's EPS level affect the investment judgments of non-professional investors (referred to hereafter as “investors”). Our results suggest that investors' investment judgments are more positive when firms with low (high) EPS levels disclose deviation information in percentage (absolute) terms. Furthermore, when the percentage of forecast deviation is held constant, investment judgments are more positive when EPS levels are high versus low if the deviation information is expressed in absolute terms. By contrast, …

Optimizing Inventory Management, William Hawkins

Agricultural Economics and Agribusiness Undergraduate Honors Theses

Inventory management is extremely important for businesses to maximize their profitability. Many factors go into the decision-making process for how much inventory to hold and when to restock this inventory. Through the process of an internship, I determined that some of the most important factors were the amount of a part that needed to be ordered at a time and what order quantities would allow for high levels of customer satisfaction. In this research, I compared these factors between the different models I studied, and the data I received from Riggs CAT to determine whether or not maximum efficiency and …

Quantifying Customer Sentiment For Automobile Brand Perception Analysis Using Machine Learning On Twitter, Sujith Samuel Mathew, Kadhim Hayawi, Neethu Venugopal, May El Barachi

All Works

Social networking sites provide a platform for individuals to express their opinions publicly. Brand managers actively use these platforms to gain insights into brand perceptions, as users often share their views on products and services. In this study, we use sentiment analysis to assess customer sentiment towards five leading automobile brands, analyzing text content shared on Twitter(or X). The research models the ’Brand Polarity Score’, which indicates whether customers perceive the brand positively or negatively. This score is further weighted based on the tweet’s influence, characterized by the engagement metrics of the tweet and the author’s follower count. We also …

Will Your Ai Turn Backers Away? Evidence From Kickstarter's Ai-Use Disclosure Policy, Sonika Singhal, Yeongin Kim, Seonjun Kang, Victoria Yoon

Business and Information Technology Faculty Research & Creative Works

Generative artificial intelligence (GenAI) is reshaping how creative work is produced, raising new questions about authenticity, originality, and human effort in entrepreneurial settings. We examine how platform-mandated AI-use disclosure is associated with crowdfunding outcomes, using Kickstarter's 2023 disclosure policy and a dataset of over 63,000 campaigns launched between 2022 and 2024. Drawing on signaling theory, we argue that an AI-use label functions as a platform-governed cue that backers may interpret as signaling reduced human effort, potentially shaping how they evaluate creators and campaigns. Empirically, we find that AI-use disclosure is associated with a significantly lower likelihood of campaign success, with …

Generative Ai Adoption And Solvers' Popularity On Supply-Driven Crowdsourcing Platforms: The Dual Role Of Price Signals, Zimeng Zhu, Carol Hsu, Fiona Fui-Hoon Nah, Na Liu

Research Collection School Of Computing and Information Systems

Purpose – We investigate the effect of solvers’ adoption of Generative AI (GenAI) on their popularity in a supply-driven crowdsourcing platform. We also examine the impact of price signals as well as their heterogeneous impact based on the solvers’ membership duration on the platform. Design/methodology/approach – Our analysis focuses on solvers who adopt GenAI for design-related gigs on the supply-driven crowdsourcing platform. By combining propensity score matching (PSM) with multi-period difference-in-differences (DID), we examine how GenAI adoption impacts solvers’ popularity and how price signals affect this main effect. Findings – Our findings reveal that solvers who adopt GenAI tend to …

Gender Gap In Returns To Publications, Piotr Śpiewanowski, Ivan Stetsyuk, Oleksandr Talavera

All Works

Gender equity in science depends not only on who participates in research, but also on how their work is rewarded. We examine gender gaps in monetary returns to research productivity, pay, and credit attribution using a novel dataset linking salary and publication records for professors at U.S. public universities. While our main contribution shows that there is no robust evidence of a significant gender gap in monetary returns to publications, we uncover substantial heterogeneity across disciplines and authorship structures. Women in medical and health sciences experience a negative gap in returns of 10.7% relative to men for equivalent research output. …

How Leaders Build Employee Trust In Artificial Intelligence: Voice Opportunities, Humility, And Trust Transfer, Jack Mcguire, David De Cremer, Devesh Narayanan

Research Collection Lee Kong Chian School Of Business

Artificial intelligence is increasingly central to organizational work, yet employee trust in AI remains fragile. Although prior research has primarily explained trust in AI through technological characteristics such as transparency, reliability, and accuracy, we argue that trust in AI is also shaped by the social context in which employees encounter these systems. Drawing on affect-as-information theory and social information processing theory, we develop and test a model in which leader-provided voice opportunities reduce employees’ negative affect about AI-related work experiences, thereby enhancing perceptions of leader trustworthiness and, in turn, trust in AI. We further propose that this indirect effect depends …

Sme-Team: Leveraging Trust And Ethics For Secure And Responsible Use Of Ai And Llms In Smes, Iqbal H. Sarker, Helge Janicke, Ahmad Mohsin, Leandros Maglaras

Research outputs 2022 to 2026

Artificial Intelligence (AI) and Large Language Models (LLMs) are revolutionizing today’s business practices; however, their adoption within small and medium-sized enterprises (SMEs) raises serious trust, ethical, and technical issues. In this perspective paper, we introduce a structured, multi-phased framework, “SME-TEAM", positioning trust and ethics as a driving force for resilience, competitiveness, and sustainable innovation within the area of business analytics and SMEs.

A Serial Parallel Mediation Analysis Of Pathways To Green Entrepreneurial Intention Via Educational Interventions, Teaching Methods And Personality Traits, Emefa Akua Amponsah, Victor Fannam Nunfam, Hafiz Adam, Maajid Zakaria Suleiman, Ebenezer Afrifa-Yamoah

Research outputs 2022 to 2026

The complex interplay linking educational interventions with personality development in fostering green entrepreneurial intention (GEI) remains insufficiently explored within African higher education contexts. In addressing this gap, we examine the mediation effect of teaching methods (TM) and personality traits (PT) in the relationship among entrepreneurship curriculum (EC), university entrepreneurship support (UES), and students’ GEI in Ghana’s technical university ecosystem. Combining the Theory of Planned Behaviour with Social Cognitive Career Theory, we employed an explanatory cross-sectional design to investigate these relationships. Data collected from 1329 students across four Ghanaian technical universities were analysed using PLS-SEM to test a novel serial-parallel mediation …

The Role Of Corporate Sustainability Goals In Shaping Organizational Intentions And Adoption Of Green Technologies In Small- And Medium-Sized Enterprises, Syed Zamberi Ahmad, Abdul Rahim Abu Bakar, Imane Belyamani, Manar Fawzi Bani Mfarrej

All Works

This study investigates green technology adoption (GTA) among small and medium-sized enterprises (SMEs) in the United Arab Emirates (UAE), focusing on the influence of corporate sustainability goals (CSG) and sustainability motivation (SM). Utilizing institutional theory, the theory of planned behavior (TPB), and resource-based view (RBV), the research highlights how SMEs integrate environmental, social, governance (ESG) and economic considerations into their CSG to enhance GTA. Addressing a gap in prior research that has largely emphasized external drivers of adoption while underexploring internal organizational mechanisms, the study conceptualizes CSG as strategic intent and models SM as a second-order construct . Based on …

Rad Dudes, Rude ‘Tude, And The Family, Too: How Nintendo And Sega Advertisements Shaped The Image Of Gaming In The 1990s, Megan Condis, Jess Morrissette

Political Science Faculty Research

The tale of the console wars of the 1990s, the stodgy, conservative, family-friendly Nintendo consoles waging an advertising war against the rebellious upstarts behind the Sega Genesis, has been told many times over. These histories are “typically a mix between summaries of factual data and interviews of the key actors who were part of the events” (Arsenault 2017, p. 9). However, there has been relatively little research taking a systematic approach to measuring the veracity of these narratives. This article aims to supplement those histories by examining an archive of 2,875 print video game advertisements spanning from 1989 to 1995. …

Linking Sustainability Performance To Stock Resilience During And After Covid-19 Crisis: Evidence From Southeast Asia, Khalilul Rahman, Retnosari Retnosari, Sanda Patrisia Komalasari, Muhammad Wafiq

Jurnal Akuntansi dan Keuangan Indonesia

Background: The COVID-19 pandemic severely disrupted markets. While sustainability performance measured by ESG scores theoretically buffers against shocks, its efficacy in emerging markets with nascent sustainability frameworks remains underexplored. Method: We analyze a balanced panel of 1,395 observations from 279 non-financial Southeast Asian firms (2020–2024). Using OLS, lagged, and fixed effects models, we compare the impact of sustainability performance on stock resilience during the 2020–2022 and post-pandemic (2023–2024) periods. Findings: Sustainability performance (ESG scores) significantly enhanced stock resilience during the pandemic. However, this protective effect dissipated post-pandemic. Results confirm a statistically significant improvement in overall resilience following the crisis, as …

Temporally Rigorous And Traceable Predictive Maintenance Via Joint Labeler-Model Optimization, Maytha Al-Ali, Ahmad Alharbi

All Works

Predictive maintenance (PdM) is a critical enabler of intelligent asset management in Industry 4.0, yet many existing frameworks remain difficult to operationalize due to methodological fragmentation. Common limitations include sacrificing temporal realism and class granularity for computational expediency, decoupling labeling strategy design from model hyperparameter optimization, and insufficient support for reproducibility and deployment traceability; particularly in rare-failure regimes. To address these challenges, we propose a unified, end-to-end, and fully traceable PdM framework that jointly optimizes labeling and model parameters while enforcing strict temporal fidelity. The proposed pipeline co-optimizes the failure lookahead window () and LightGBM hyperparameters within a single Bayesian …

Integrating Machine Learning And Explainable Ai For Employee Attrition Prediction In Hr Analytics, Maytha Al-Ali, Majed Alwateer, Shatha Abed Alsaedi, Hossam Magdy Balaha, Mahmoud Badawy, Mostafa A. Elhosseini

All Works

Employee attrition poses significant challenges to organizations, impacting productivity, morale, and financial stability. Predicting attrition and understanding its underlying drivers are critical for implementing effective retention strategies. In this study, we propose a comprehensive framework that utilizes advanced machine learning techniques to predict employee attrition and job change likelihood. The framework integrates robust preprocessing pipelines, state-of-the-art predictive models, and explainability tools such as SHAP (SHapley Additive exPlanations) to ensure transparency and fairness in HR analytics. By addressing key challenges such as class imbalance, feature selection, and model interpretability, our approach provides actionable insights for proactive talent management. We evaluate the …

Team-On-Team Negotiation: How Internal Structure Shapes What Teams Can Do At The Table, Leyi Holly Shi, Tianyu He, Robert B. Lount Jr., Michael Schaerer, Roderick I. Swaab

Research Collection Lee Kong Chian School Of Business

Team negotiation research presents a paradox: teams sometimes achieve more integrative outcomes than solo negotiators, yet in other cases they escalate competitiveness and harm relational outcomes. Existing theory has not resolved this inconsistency, in part because it treats negotiating teams as if they could change positions as easily as individual negotiators. We argue this assumption overlooks a central constraint of team-on-team negotiation: before any adaptive external exchange can occur, teams must internally authorize revisions to their positions as new information emerges. Drawing on evidence from research on team negotiation, multiparty negotiation, and team design, we identify this internal capacity as …

The Service Variety Paradox In Crypto-Exchanges: A Stimulus-Organism-Response (Sor) Perspective, Cheuk Hang Au, Po Hsu Shieh, Vladimir Nurbaev, Kris M.Y. Law, Kevin K.W. Ho

Research outputs 2022 to 2026

Digital platforms face a fundamental paradox: while expanding service variety is a dominant competitive strategy, it risks inducing a “paradox of choice” that confuses and deters users. This tension manifests with extreme clarity in the nascent, high-complexity market of cryptocurrency exchanges, creating a pressing empirical puzzle. To resolve this, we adopt the Stimulus-Organism-Response (SOR) perspective in a three-stage mixed-method study to investigate how platforms can strategically manage this trade-off. Our qualitative exploration (Study 1) established a capital flow schema called “inflow, roll, and go” and identified key complexity-reduction mechanisms. A subsequent survey (n = 190, Study 2) validated that perceived …

Be Watchful Of “Perfect Mediocracy” In Tourism Research!, Songshan (Sam) Huang

Research outputs 2022 to 2026

No abstract provided.

Labor Mobility, Managerial Evaluation Risk, And Corporate Performance Disclosures, Justin Hung Nguyen, Buhui Qiu, Cameron Truong

Research outputs 2022 to 2026

This study documents that managers of firms with greater labor mobility (LM) face higher personal evaluation risk (i.e., higher likelihood of performance-driven forced turnover), especially among firms with more transparent performance disclosures. Moreover, managers of high-LM firms tend to adopt lower-quality performance disclosures (i.e., lower financial statement readability, earnings quality, and accounting conservatism) to mitigate their personal evaluation risk. The effect of LM on performance disclosure quality is stronger for firms whose managers are more concerned about personal evaluation risk, but is weaker for firms headquartered in states that restrain mobility. Finally, low-quality disclosures by high-LM firms attract a valuation …

Strategic Value Chain Analysis Of Baiada Poultry: Enhancing The Industrial Value Of Ross Breeders In South Australia, Hammam Abdullah, Eudia Christina Wulandari, Zakaria Husein Abdurrahman

Jurnal Ilmu Ternak Universitas Padjadjaran

The Australian poultry industry is undergoing a significant transformation driven by rising protein demand and stringent standards for animal welfare and biosecurity. As a market leader, Baiada Poultry plays a pivotal role in the upstream Ross breeder sector in South Australia. This study evaluates Baiada’s strategic positioning and operational efficiency to identify how vertical integration and value chain optimization enhance industrial value. Using a descriptive qualitative case study approach, this research utilizes Value Chain Analysis (VCA) and SWOT analysis. Data were gathered through field observations at South Australian breeder facilities, in-depth interviews with management, and comprehensive documentation of biosecurity protocols. …

Comparative Case Study Of Production Efficiency, Financial Performance, And Business Risk In Laying Hen Farms With Different Housing Systems And Management Conditions, Aliffa Mahayu Swastiratu, Fanny Widadie, Darsono

Jurnal Ilmu Ternak Universitas Padjadjaran

The laying hen sector continues to expand in response to increasing demand for animal protein; however, productivity remains sensitive to environmental conditions, particularly temperature fluctuations that affect production stability. The housing system represents a key management factor influencing farm performance. This study aims to compare production efficiency, financial performance, and business risk between closed-house and open-house laying hen systems. A comparative case study approach was applied to two commercial farms in Bayat District, Klaten Regency, representing each housing system. Data were analyzed using feed conversion ratio (FCR) and mortality rate for production efficiency, cost–revenue analysis, R/C ratio, and return on …