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Mentoring: An Evidence-Based Approach To Leader Development, Robert J. Chico, Sophia R. Thoma, Tejal Wagadia, S. R. Aurora Jun 2025

Mentoring: An Evidence-Based Approach To Leader Development, Robert J. Chico, Sophia R. Thoma, Tejal Wagadia, S. R. Aurora

Management Faculty Publications

Mentoring is vital for fostering the qualities and abilities necessary to expand employees’ capacity to lead. We highlight the aspects of mentoring and key considerations for implementing a mentoring program in organizations and educational institutions. We demonstrate the effectiveness of mentoring in developing emerging leaders and offer resources for readers to learn more about mentoring and implementing mentorship programs. We trust readers will understand mentoring’s benefits and acquire useful insights for establishing a mentorship program.


The Dead Internet Theory: A Survey On Artificial Interactions And The Future Of Social Media, Prathamesh Muzumdar, Sumanth Cheemalapati, Srikanth Reddy Ramireddy, Kuldeep Singh, George Kurian, Apoorva Muley Jun 2025

The Dead Internet Theory: A Survey On Artificial Interactions And The Future Of Social Media, Prathamesh Muzumdar, Sumanth Cheemalapati, Srikanth Reddy Ramireddy, Kuldeep Singh, George Kurian, Apoorva Muley

Faculty Publications - The LeMoyne Smith School of Business

The Dead Internet Theory (DIT) suggests that much of today’s internet, particularly social media, is dominated by non-human activity, AI-generated content, and corporate agendas, leading to a decline in authentic human interaction. This study explores the origins, core claims, and implications of DIT, emphasizing its relevance in the context of social media platforms. The theory emerged as a response to the perceived homogenization of online spaces, highlighting issues like the proliferation of bots, algorithmically generated content, and the prioritization of engagement metrics over genuine user interaction. AI technologies play a central role in this phenomenon, as social media platforms increasingly …


Paradoxical Leadership As Facilitator In The Idea Journey: The Role Of Regulatory Focus, Irene E. De Pater, Shenghui Wang, Ming Yi, Eric F. Rietzschel Jun 2025

Paradoxical Leadership As Facilitator In The Idea Journey: The Role Of Regulatory Focus, Irene E. De Pater, Shenghui Wang, Ming Yi, Eric F. Rietzschel

Research outputs 2022 to 2026

Drawing upon theory and research on innovation, conservation of resources, and paradoxical leadership, we examine relationships between three stages of the innovative process (i.e., idea generation, idea dissemination, and idea implementation) and the role of paradoxical leadership as a facilitator of the transitions between these stages. In addition, we examine the motivational mechanisms (promotion and prevention focus) that can explain the relevance of paradoxical leadership in the innovative process. Results of a four-wave study show that paradoxical leadership, through employee promotion focus, strengthens the relationship between idea generation and idea dissemination, whereas paradoxical leadership, through employee prevention focus, strengthens the …


Ai-Powered Education: A Cross-Country Exploration Of Ai Literacy Among Hospitality And Tourism Educators, Anderson Ngelambong, Siao Fui Wong, Silverina Kibat, Nur'hidayah Che Ahmat, Noel Scott Jun 2025

Ai-Powered Education: A Cross-Country Exploration Of Ai Literacy Among Hospitality And Tourism Educators, Anderson Ngelambong, Siao Fui Wong, Silverina Kibat, Nur'hidayah Che Ahmat, Noel Scott

Research outputs 2022 to 2026

While there is a growing acknowledgement of the importance of AI literacy in educational settings, there is a notable scarcity of specific studies focusing on the AI literacy levels of hospitality and tourism educators in the Asian region. Notably, this study explores the AI literacy levels and integration of AI technologies among hospitality and tourism educators. We interviewed 25 educators from Malaysia and China using a cross-country qualitative study approach to evaluate their mastery of AI tools, their integration of AI into their teaching, and their challenges. The results revealed notable differences in AI literacy between the two groups, with …


Conducting Background Checks In The Corporate Security Environment, Alan Saquella Jun 2025

Conducting Background Checks In The Corporate Security Environment, Alan Saquella

Publications

In the current threat landscape, the background check has become a critical frontline defense in protecting corporate assets, brand integrity and personnel safety. But as any security leader will tell you, the traditional background check — focused on criminal history, employment verification and references — has limitations, especially in today’s regulatory environment.

Federal and state restrictions continue to erode the depth and scope of what can be legally reviewed, and meanwhile, insider threats and deceptive candidates are becoming more sophisticated. In this context, it's no longer about whether to conduct background checks — it's about how to conduct them effectively, …


Building Open Finance, Douglas W. Arner, Ross P. Buckley, Christine M. Wang, Dirk A. Zetzsche Jun 2025

Building Open Finance, Douglas W. Arner, Ross P. Buckley, Christine M. Wang, Dirk A. Zetzsche

Notre Dame Journal of International & Comparative Law

As one of the most digitalized sectors of the economy, finance is increasingly dependent on data. Over the past decade, the implementation of Open Banking and Open Finance in an increasing number of major jurisdictions around the world, including the European Union (EU), the United Kingdom (UK), Australia, Brazil, and the United Arab Emirates (UAE), seeks to break down data silos, empower consumers, and increase competition among financial service providers, aiming to maximize the value of financial data for innovation, growth, and competitiveness. In addition to mandatory requirements, other governance approaches to Open Finance, including collaborative arrangements and voluntary initiatives, …


Essays On Empirical Asset Pricing, Ruxue Gong Jun 2025

Essays On Empirical Asset Pricing, Ruxue Gong

Dissertations and Theses Collection (Open Access)

The dissertation consists of three chapters on behavioral finance, arbitrage activities, cryptocurrencies and ETFs. The first chapter examines the existence and trading behavior of triangular arbitrageurs in cryptocurrency markets. Using a novel account-level orderbook dataset from an Indian cryptocurrency exchange, we document persistent price deviations between USD- and INRquoted token pairs, and use the triangular arbitrage opportunities to identify arbitrageurs and noise traders. Our results show that arbitrageurs significantly outperform noise traders on their holding-based returns, after adjusting for market returns and trading fees. However, arbitrageurs are not immune to behavioral biases when making trading decisions. Using a composite behavioral …


When Does Anxiety Increase Attempts To Spend Time And Money Efficiently?, Shruti Koley, Caleb Warren, Suresh Ramanathan Jun 2025

When Does Anxiety Increase Attempts To Spend Time And Money Efficiently?, Shruti Koley, Caleb Warren, Suresh Ramanathan

Business Faculty Publications and Presentations

Consumers today are anxious. How does this anxiety influence how they spend their time and money? Five experiments demonstrate that when consumers feel anxious because they are making insufficient progress toward a goal, they attempt to use their resources more efficiently while making decisions unrelated to the goal. This desire to be efficient makes them more likely to (a) choose jobs that offer higher payout rates rather than a higher total payout, (b) perform tasks simultaneously rather than sequentially (i.e., multitask), and (c) select products and activities that cost less money and time than usual (i.e., price and time discounts). …


Thriving In The Age Of Ai: Navigating Ai Identity Threat Through Ai Job Crafting, Yuming He Jun 2025

Thriving In The Age Of Ai: Navigating Ai Identity Threat Through Ai Job Crafting, Yuming He

Theses and Dissertations in Business Administration

As artificial intelligence (AI) technologies like GenAI tools increasingly reshape the workplace, employees increasingly face threats to their work identity. Grounded in the identity threat response model and job crafting theory, this study investigates how AI identity threat influences employee AI job crafting behaviors and how these behaviors, in turn, affect vitality and learning. Using survey data from 521 full-time employees who actively engage with AI tools, the results indicate that AI identity threat stimulates both AI approach job crafting and AI avoidance job crafting. AI approach crafting enhances both vitality and learning, while AI avoidance crafting only supports vitality. …


Specialization Or Diversification? Creators’ Strategies On User-Generated Content Platforms, Ziwei Ye Jun 2025

Specialization Or Diversification? Creators’ Strategies On User-Generated Content Platforms, Ziwei Ye

Theses and Dissertations in Business Administration

Recent advancements in digital platforms have reshaped content creation and distribution. User-generated content (UGC), created and shared by internet users, is transforming entertainment, communication, and information sharing. The rise of UGC has fueled the growth of the "creator economy"—an ecosystem of creators, users, and advertisers facilitated by platforms such as YouTube and TikTok. While prior research has primarily explored how UGC platforms incentivize content quantity and quality, this study advances the literature by examining how creators' content strategies influence consumer attention and how platform mechanisms shape this relationship, offering new insights into the interplay between creator behavior and platform design. …


Predicting Consumers’ Purchase Intention Of Browsed Products: A Study Based On Eye‑Tracking, Feiyan Jia, Choon Ling Sia, Yani Shi, Fiona Fui-Hoon Nah, Keng Siau Jun 2025

Predicting Consumers’ Purchase Intention Of Browsed Products: A Study Based On Eye‑Tracking, Feiyan Jia, Choon Ling Sia, Yani Shi, Fiona Fui-Hoon Nah, Keng Siau

Research Collection School Of Computing and Information Systems

Predicting consumers’ purchase intention of browsed products enables sellers to implement nuanced promotion strategies to stimulate purchase. But how can we predict consumers’ purchase intention of browsed products? Our research demonstrates that consumers’ eye movement data collected when they browse products can serve this aim. We train and test the prediction model using logistic regression and random forest algorithms. Using data collected in a laboratory experiment, our empirical results show that both algorithms perform much better than a random guess, and the logistic regression performs slightly better than the random forest. Our findings imply that eye movement data enable sellers …


Factors Influencing Customers' Green Purchase Behavior: Ten Years Of Literature With Special Focus On Green Restaurants, Ibrahim Mahmoud Darwish, Ayman Mahmoud Bazzi, Alaaeldine Abbass Ali May 2025

Factors Influencing Customers' Green Purchase Behavior: Ten Years Of Literature With Special Focus On Green Restaurants, Ibrahim Mahmoud Darwish, Ayman Mahmoud Bazzi, Alaaeldine Abbass Ali

BAU Journal - Creative Sustainable Development

This study aims to review the literature for ten years, from 2010 to 2019, related to customers' green purchase behavior by shedding light on the factors influencing it and the main predictors of green behavior in the restaurant industry. A systematic review of 38 articles published within ten years, “2010 to 2019” was performed, and the reviewed studies were classified depending on electronic databases. The sample was clustered according to the two main topics: customers' green purchase behavior toward restaurants and customers' perceptions toward green product consumption. The findings were analyzed based on descriptive and topic analysis. 90% of the …


The Risk Of Marginal Inclusion In The Fortune 500: A Quasi-Replication Of Lewis & Carlos (2023), W. Chad Carlos, Yasir Dewan, Ben W. Lewis, Brian P. Reschke, S. Isaac St. Clair May 2025

The Risk Of Marginal Inclusion In The Fortune 500: A Quasi-Replication Of Lewis & Carlos (2023), W. Chad Carlos, Yasir Dewan, Ben W. Lewis, Brian P. Reschke, S. Isaac St. Clair

Faculty Publications

Conventional wisdom suggests that being included in an exclusive ranking leads to positive external evaluations. However, Lewis and Carlos (2023) found that firms situated near the threshold for inclusion on the 100 Best Corporate Citizen ranking were devalued by investors. To assess the generalizability of this surprising finding, we quasi-replicate and extend this finding by applying the same regression discontinuity design to the Fortune 500 ranking. We find corroborating evidence: firms near the bottom of the Fortune 500 receive lower external evaluations, not only from investors but also from industry peers. Our findings therefore quasi-replicate and extend Lewis and Carlos’ …


Linear Mixed Model For The Surface Roughness Prediction In Hard Turning Operation, Prithbey Raj Dey, David Lee Enke May 2025

Linear Mixed Model For The Surface Roughness Prediction In Hard Turning Operation, Prithbey Raj Dey, David Lee Enke

Engineering Management and Systems Engineering Faculty Research & Creative Works

Surface machining using hard turning is an intricate operation due to the influence of multiple machining parameters, their non-linear interactions, and the inherent variability introduced by different experimental trials. This study proposes a Linear Mixed Model (LMM) for predicting surface roughness, effectively addressing the challenges in traditional linear models, posed by the influencing factors, non-linearity, and interactions. The LMM incorporates variability from both fixed effects, such as cutting parameters (feed rate, depth of cut, and cutting speed), and random effects arising from tool wear across experimental runs. As a result, it provides a more comprehensive understanding of how these factors …


Building A Sustainable System: Reimagining Nonprofit Leadership Through Critical And Creative Thinking, Darius Tafadzwa Shenje Peyton May 2025

Building A Sustainable System: Reimagining Nonprofit Leadership Through Critical And Creative Thinking, Darius Tafadzwa Shenje Peyton

Critical and Creative Thinking Capstones Collection

This synthesis introduces the Critical and Creative Thinking Leadership Toolbox (CCTLT), a practitioner-oriented framework designed to support nonprofit leaders navigating staff engagement, organizational complexity, and long-term sustainability. Drawing on lived experience, scholarly literature, and graduate coursework in the Critical and Creative Thinking (CCT) program, the project challenges traditional leadership models that treat employee buy-in as a binary status or compliance metric. Instead, it reframes buy-in as a dynamic spectrum shaped by trust, clarity, psychological safety, and reciprocal accountability. The work critiques unsustainable leadership practices common in mission-driven organizations and offers an actionable alternative grounded in reflection, systems awareness, and dialogic …


Speech Camp: An Action Research Approach To Transformative Presentation Skills Coaching, Sherrie Torrey May 2025

Speech Camp: An Action Research Approach To Transformative Presentation Skills Coaching, Sherrie Torrey

Critical and Creative Thinking Capstones Collection

This synthesis explores the evolution of Speech Camp, a participant-centered coaching program developed by the author to support individuals with presentation anxiety to increased confidence in their communication. This program, developed through iterative redesign and informed by Action Research and Action Learning, reframes presentation skills development as a relational and reflective process rather than a performance-based task. The project draws upon theoretical frameworks—including Bandura’s Self-Efficacy Theory, Ryan and Deci’s Self-Determination Theory, and Mezirow’s Transformative Learning Theory—to analyze the program’s current methodology and curriculum to reveal how elements of structured reflection, peer engagement, and psychological safety promote meaningful internal change. Special …


Becoming A Bridge Of Collaboration: How Being Supports Doing Within The Help Model Of Leadership, Andrea Burgess May 2025

Becoming A Bridge Of Collaboration: How Being Supports Doing Within The Help Model Of Leadership, Andrea Burgess

Critical and Creative Thinking Capstones Collection

This synthesis project introduces the HELP Model—Humility, Emotional Intelligence, Leadership Service, and Psychological Safety—as a developmental framework for sustainable leadership rooted in character formation and relational trust. It asserts that credible and effective leadership begins with inner orientation before it can be embodied as consistent, ethical action in the world. Through integration of leadership theory, developmental psychology, and theology, the project critiques conventional, strategy-driven paradigms of organizational well-being. HELP extends Robert Kegan’s framework to include relational and spiritual dimensions of the leader’s individual growth as necessary conditions for fostering organizational collaboration. Drawing on reflective inquiry and practice-based insight, the project …


Talent Management Practices In Manufacturing Companies In Poland, The United States, Germany And Japan – A Comparative Analysis, Adam Samborski May 2025

Talent Management Practices In Manufacturing Companies In Poland, The United States, Germany And Japan – A Comparative Analysis, Adam Samborski

European Management Studies

Purpose: The research objective is to determine whether there are distinctions in the assessment of talent management (TM) practices between companies from Poland (PL), the United States (US), Germany (DE) and Japan (JP), and then to identify homogeneous groups. TM practices were defined as developing talent-oriented attitudes among managers (ITM), building a culture of high performance in the company (BH-PC) and retaining the best employees in the workplace (RT).

Design/methodology/approach: Information on the assessment of TM practices was obtained from the ‘World Management Survey – Manufacturing’ (WMS) database. The studies used the Kruskal-Wallis test (KWt) and the Multiple …


Assessing Willingness To Pay For Parking Fees Among Residents: Evidence From Malang City, Damas Dwi Anggoro, Aleyda Farihatus Shofwah May 2025

Assessing Willingness To Pay For Parking Fees Among Residents: Evidence From Malang City, Damas Dwi Anggoro, Aleyda Farihatus Shofwah

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study aims to investigate the willingness to pay (WTP) for user charges imposed by the local government using an extended Theory of Planned Behavior (TPB). Viewing the local government as a service provider, the construct of perceived value is incorporated to determine behavioral intention toward user charges, marking a novel contribution of this study to the literature. Specifically, this study analyzes (1) the effect of each TPB construct—attitude toward the behavior, subjective norms, and perceived behavioral control (PBC)—on WTP, (2) the effect of perceived value on WTP, and (3) the indirect effect of perceived value on WTP mediated by …


Policy Strategy For Value-Added Tax Imposition On Social Commerce Transactions, Maria R.U.D. Tambunan, Siti Zaila Noor Afina May 2025

Policy Strategy For Value-Added Tax Imposition On Social Commerce Transactions, Maria R.U.D. Tambunan, Siti Zaila Noor Afina

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The burgeoning e-commerce sector offers a promising avenue for tax revenue. However, aligning its regulatory measures with continuous advancements presents challenges. The government has recently issued a regulation that separates commerce and social media functions within social commerce platforms. This study analyzes the determinants to consider in formulating a value-added tax (VAT) policy on economic activities conducted through social commerce platforms and the effective VAT collection strategy. A qualitative descriptive approach was employed, with in-depth interviews and a literature review as data collection techniques. The key finding highlights the importance of efficiently managing data for businesses operating in social commerce …


Effective Strategies For Developing And Implementing Metrics For Successful Social Marketing Campaign Performance, Annette M. Wolf May 2025

Effective Strategies For Developing And Implementing Metrics For Successful Social Marketing Campaign Performance, Annette M. Wolf

Walden Dissertations and Doctoral Studies

Ineffective use of marketing metrics by social marketers poses a risk of inconsistent and subjective interpretations of campaign success. Social marketing managers and stakeholders are concerned because unreliable metrics hinder their ability to evaluate performance, justify funding, and replicate effective strategies. The purpose of this qualitative pragmatic inquiry, grounded in general systems theory and foundational social marketing literature, was to explore effective strategies that social marketing campaign managers use to implement metrics sufficient to measure successful campaigns. The participants were ten experienced members of the Social Marketing Association of North America, with effective strategies to implement marketing metrics to measure …


Jeepney Modernization Program: Agencies And Constraints Of Informal Transport Sector In Cebu City, Philippines, Katrina Lerma A. Rapada, Herald Shalom R. Vallente, Giena Marie U. Canoy May 2025

Jeepney Modernization Program: Agencies And Constraints Of Informal Transport Sector In Cebu City, Philippines, Katrina Lerma A. Rapada, Herald Shalom R. Vallente, Giena Marie U. Canoy

Journal of Global Awareness

In the quest to provide a better public transportation system in the Philippines, the government has implemented Department Order 2017-011, the major basis for the Public Utility Vehicle Modernization Program, which requires single jeepney operators to join transport cooperatives and limits jeepneys not older than 15 years to operate. However, up to the present, this policy initiative has yet to improve Cebu City's public transport system significantly, and it has already created various forms of exclusion. Anchored on Mayer’s (2014) theory on the problems of collective action and Mosca’s (1939) elite theory, this study assesses the collective agencies of jeepney …


The Impact Of Transformational Leadership In Job Quality In Manufacturing Sector: A Mediating Role Of Job Attitude, Joel Mark Rodriguez, John Jarold M. Flores, Lourdes Q. Palallos May 2025

The Impact Of Transformational Leadership In Job Quality In Manufacturing Sector: A Mediating Role Of Job Attitude, Joel Mark Rodriguez, John Jarold M. Flores, Lourdes Q. Palallos

Journal of Global Awareness

This research explores the impact of transformational leadership on the attitude and quality of jobs in the manufacturing sector, increasing understanding of employee performance and organizational outcomes due to the gap found in the explanation of how the inputs of leadership translate into the outcomes of organizations. The present study found a weakness in the few studies relating transformational leadership to job quality, especially within the manufacturing setting. The objective of the present study was to examine the relationship of transformational leadership with job attitude and job quality while exploring if the relation between transformational leadership and job quality is …


“I Didn't Come Here To Make Money”: Exploring Power 4 Athletes’ Perceptions Of Exploitation, Sarah Stokowski, Chris Corr, Kaleigh Smith, Elijah Toney, Emma Kate Bostick, Eileen Russell, Brooke Prince, Michael Godfrey May 2025

“I Didn't Come Here To Make Money”: Exploring Power 4 Athletes’ Perceptions Of Exploitation, Sarah Stokowski, Chris Corr, Kaleigh Smith, Elijah Toney, Emma Kate Bostick, Eileen Russell, Brooke Prince, Michael Godfrey

Journal of Issues in Intercollegiate Athletics

While it is widely noted that athletes competing in National Collegiate Athletic Association (NCAA) athletics are exploited in a variety of ways, scholarly examinations of college athlete exploitation have rarely sought to engage athletes themselves. Accordingly, researchers conducted in-depth, detailed, semi-structured interviews with college athletes currently competing in Power 4 conferences to uncover their perceptions of exploitation based on their lived experiences. Ten athletes representing five distinct sports (baseball, football, gymnastics, softball, and track and field) competing in the Atlantic Coast Conference, Big Ten Conference, and Southeastern Conference agreed to participate in the study. Findings indicate the characteristics of participants’ …


College Student-Athlete Identity Unveiled: The Interplay Of Racial And Ethnic Subdimensions, Trevor Bopp, Rhema Fuller, Michael Stellefson May 2025

College Student-Athlete Identity Unveiled: The Interplay Of Racial And Ethnic Subdimensions, Trevor Bopp, Rhema Fuller, Michael Stellefson

Journal of Issues in Intercollegiate Athletics

The racialized and institutionalized structure of the NCAA, college sports, and the PWIs that host most athletic programs positions racial and ethnic identity as a potential barrier to the social and academic engagement, mental health, and identity development of student-athletes. However, few studies examine the relationship, role, and influence of racial, student, and athlete identities outside of domain-specific outcomes. We collected data from 343 student-athletes to explore the relationships between student-athletes' academic and athletic identities, race centrality, and private and public regard, while also examining how race and ethnicity influence these identity dynamics. Our results revealed race and ethnicity to …


Ncaa Student-Athletes' Sports Gambling Behaviors Examined Using Psychological Reactance Theory, Braden E. Norris, Paul M. Pedersen May 2025

Ncaa Student-Athletes' Sports Gambling Behaviors Examined Using Psychological Reactance Theory, Braden E. Norris, Paul M. Pedersen

Journal of Issues in Intercollegiate Athletics

Since the repeal of the Pro and Amateur Sports Protection Act (PASPA) in 2018, sports gambling has been a rapidly growing segment of the sport world. The United States federal government has left it up to individual states to legalize and govern the activity of sports gambling, however, the National Collegiate Athletic Association (NCAA) still prohibits (Bylaw 10.3) the activity regardless of legality. With it known that student-athletes violate Bylaw 10.3 (e.g., Paskus & Derevensky, 2025; Richard et al., 2019), this study examined sports gambling behaviors through under the scope of Psychological Reactance Theory (PRT) to investigate if student-athletes’ sports …


Operational Endings, Emotional Impacts: Ethical Considerations When Project Teams Form Attachments To Ai Collaborators, Tom Wise, Sarah M. Dyson, Stephen Onu, John Clark, Joseph Zagerman, Jennifer Williams May 2025

Operational Endings, Emotional Impacts: Ethical Considerations When Project Teams Form Attachments To Ai Collaborators, Tom Wise, Sarah M. Dyson, Stephen Onu, John Clark, Joseph Zagerman, Jennifer Williams

Beyond the Project Horizon: Journal of the Center for Project Management Innovation

The project investigated responses to an AI displaying emotional qualities, such as fear, through a mixed-methods approach. Participants were randomly assigned to one of two scenarios—one featuring an AI coworker and the other a human coworker and evaluated for emotional attachment and loss. Results revealed that professionals exhibited significant emotional responses to the potential "termination" of an AI team member. Qualitative analysis identified eight themes, including emotional responses and termination. Findings suggest that emotionally expressive AI activates psychological processes akin to human relationships, with implications for AI design, workplace dynamics, and ethical considerations surrounding AI termination.


Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le May 2025

Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le

Doctoral Dissertations

As artificial intelligence (AI) systems become increasingly embedded in auditing processes, questions arise regarding how professional auditors perceive and allocate responsibility for AI-assisted decisions. This study investigates the effects of AI explainability and auditors’ perceived autonomy on perceived responsibility in the context of audit decision-making. Drawing on theories of moral responsibility and professional judgment, the study employs a 2x2 experimental design using hypothetical audit scenarios to manipulate levels of AI explainability and auditors’ autonomy. Hierarchical regression analysis reveals that perceived autonomy statistically significantly increases auditors’ perception of responsibility for AI-assisted decisionmaking, whereas AI explainability is not a significant predictor. Additionally, …


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Implicit Ethical Consumerism: Development And Cross-Cultural Validation Of A Novel Affect-Misattribution Measure, Brandon Reich, Hong Yuan, Lamberto Zollo, Riccardo Rialti May 2025

Implicit Ethical Consumerism: Development And Cross-Cultural Validation Of A Novel Affect-Misattribution Measure, Brandon Reich, Hong Yuan, Lamberto Zollo, Riccardo Rialti

Business Faculty Publications and Presentations

The literature has documented a pervasive attitude‐behavior gap in ethical consumption, whereby many consumers do not consistently translate their expressed positive attitudes toward ethical products into behavior. For marketers investing in social responsibility initiatives, this suggests that more accurate segmentation and demand forecasting may require an implicit measure of ethical consumerism. This study draws from literatures in ethical consumption and the psychology of attitudes to develop and validate such a measurement tool. Across three pretests and three studies, findings show that our implicit measure (based on the Affect Misattribution Procedure [AMP]) is cross‐culturally robust in predicting ethical consumption behavior beyond …