Digital Commons Network^™

Developing A System Dynamics Framework For Sustained Digital Transformation, Quintal Battle

Graduate Studies Theses and Dissertations 2026

Despite significant organizational investments, more than 70% (Ellmer et al., 2025) of digital transformation initiatives fail. The existing literature evaluates transformation mechanisms as separate factors rather than as interacting, evolving feedback systems. This dissertation addresses this gap by developing and validating a system dynamics framework for sustained digital transformation. Guided by three research questions, the study examined the mechanisms that enable or constrain transformation, identified mechanisms distinctive to digital transformation contexts, and evaluated how existing change management frameworks guide transformation efforts. The study followed a six-phase methodology that combined a systematic literature review of peer-reviewed studies, empirical cases, causal loop …

Did They Think I Was Rude? The Emotional And Relational Consequences Of (In)Congruence Between Perpetrators’ Self- And Meta-Perceptions Of Workplace Rudeness, Nicholas C. Andriese

Graduate Studies Theses and Dissertations 2026

Workplace rudeness negatively impacts employees and costs organizations millions of dollars each year. Although much is known about the consequences of workplace rudeness, little is known about how perpetrators make sense of and respond to their (potentially) rude behavior. In this dissertation, I propose that perpetrators consider not only their self-perceptions of rudeness, or how rude they believe their actions were, but also their meta-perceptions of rudeness, or their beliefs about how rude another person perceived them to be. Because rudeness is subjective and people vary in their perceptual accuracy, self- and meta-perceptions of rudeness are unlikely to consistently …

Strategic Signaling Or Structural Friction?: How Ai Disclosure Moderates Resource-Performance Dynamics In Hotels And Restaurants, Jaewan Heo

Graduate Studies Theses and Dissertations 2026

Artificial intelligence (AI) has become an increasingly important strategic issue in the hospitality industry. While prior research has primarily examined AI as an operational technology that improves efficiency and service delivery, less attention has been paid to how AI-related disclosures influence investor evaluations of firm resources. This dissertation investigates whether AI-related disclosures moderate the relationship between organizational resources and financial performance in publicly traded hospitality firms.

Drawing on signaling theory and the resource-based view, this study conceptualizes AI disclosures as strategic signals that shape investor perceptions of firm capabilities and future value creation. Firm-level financial data were obtained from Compustat …

Two Essays On Out-Of-Town Home Buyers, Kamrul H. Talukdar

Graduate Studies Theses and Dissertations 2026

This dissertation analyzes the price premia paid by Out-of-Town (or non-local) home buyers. The first essay investigates the role of social connectedness in the price premia paid by non-local buyers in the residential housing market. Using over 74,000 residential transactions from Orange and Seminole counties, Florida between 2016 and 2019 and exploiting the Social Connectedness Index (SCI) constructed based on Facebook friendship links, I show that non-local buyers who come from regions which are more socially connected to the purchase location pay about 1.8% to 2.1% lower premia compared to those coming from less connected regions. This effect is attributed …

Two Papers Exploring Cognitive Fit Theory And Data Visualization In Accounting, Kelly Wellman

Graduate Studies Theses and Dissertations 2026

This dissertation examines how data visualization design influences judgment and decision making in accounting using cognitive fit theory as a unifying framework. As visualization tools such as dashboards, Excel, Tableau, and Power BI become increasingly prevalent, understanding which design choices improve performance has become critical. The first paper provides a structured literature review of cognitive fit theory from 1991 through 2025, synthesizing research across accounting and related disciplines and tracing its evolution from early graph vs tables comparisons to mor recent work incorporating task complexity, individual differences, and design-specific features. The review identifies key gaps, including limited attention to difference …

Human And Ai Support In Business Simulations: A Quasi-Experimental Mixed Methods Study Of Performance At Scale, Sara Willox

Graduate Studies Theses and Dissertations 2026

Large classes change what instruction looks like. In hybrid business courses with high enrollment, it becomes harder to respond to individual students, and performance can suffer as a result. This study looked at what happens when that gap is addressed in different ways during an eight-week business simulation at the University of Central Florida. Six course sections were divided into three study groups. One group worked without support, one received instructor guidance, and one used AI tools that included a course search system and generative responses. Student outcomes were based on weekly profit and loss recorded in Sim Companies. The …

Enhancing The Immersive Experience Through The Diversification Of Operational Costuming, Emma Nevitt

Graduate Studies Theses and Dissertations 2026

This thesis will be a comparative creative project that analyzes current operational wardrobe options within immersive lands, utilizing case studies and applied research, a neutral proposed immersive land will be created with operational costuming options that provides variety to the operational wardrobe that will enhance the immersive guest experience by creating a more compelling environment through wardrobe diversity. This will be achieved through a kit-of-parts approach where staffing will have a small variety of tops, bottoms, headwear, outerwear, and accessories to create a unique look to their own wardrobe while providing narrative insight. Each piece will be designed specifically for …

Out Of The Office: Market Impacts Of Institutional Investor Distraction, S. Owen Davidson, Michael S. Drake, James R. Moon Jr., James D. Warren

Faculty Publications

Research has long recognized that institutional investors possess significant information processing advantages. Yet even these investors face limited attention constraints, implying that periods of distraction may attenuate their advantage. We examine the effects of a plausibly exogenous shock to institutional attention arising from the annual buy-side focused Equity Research and Valuation (ERV) conference for Chartered Financial Analysts on institutions’ information processing. Validation tests using conference call data indicate that fewer buy-side analysts are present on calls during ERV conferences and that questions are shorter, consistent with the presence of substitute or backup analysts. In our main analyses, we find that …

Do Audit Partner And Audit Committee Member Ideologies Influence Engagement Partner Selection And Financial Reporting Oversight Effectiveness?, Robert Felix, Sattar Mansi, Mikhail Pevzner, Timothy Seidel

Faculty Publications

This study examines whether the ideological orientation of the audit partner and audit committee members— defined as their personal belief systems and inclinations, including their attitude toward risk, ambiguity, and novelty—has an impact on engagement partner selection and the effectiveness of oversight in the financial reporting process. Drawing on prior evidence that the two main US political parties reflect different ideologies, we hand-collect political donation data to construct ideological scores for audit partners and audit committee members. Our findings highlight several intriguing relationships. First, audit committees are more likely to select an ideologically dissimilar partner. Second, greater ideological dissimilarity between …

Psychological Distance And Auditor Assessment Of The Severity Of An Internal Control Deficiency, Scott C. Jackson, John D. Keyser, Douglas F. Prawitt

Faculty Publications

Auditors often underestimate the severity of internal control deficiencies, particularly when associated misstatements are immaterial. We find that auditors are more likely to correctly classify a material weakness when no misstatement information is provided than when misstatement information is available, and that this finding may unconsciously arise from auditors’ construal level in judging control deficiency severity. Through a series of experiments, we manipulate misstatement information related to an internal control deficiency designed to represent a material weakness. We hold the size of potential misstatement constant and find that auditors and graduate auditing students are less likely to correctly assess the …

Who Invests In Crypto? Revealed Types And Economic Drivers Of Retail Investment, Darren Aiello, Scott R. Baker, Tetyana Balyuk, Marco Di Maggio, Mark J. Johnson, Jason Kotter

Faculty Publications

Using transaction-level data from millions of U.S. households, we provide the first comprehensive characterization of retail cryptocurrency investment. Crypto investors are distinguished not by demographics but by a latent behavioral type revealed through consumption patterns—one that also predicts higher participation in traditional equity brokerages. The economic forces driving crypto investment, including income shocks, workplace peer effects, and inflation exposure, mirror those driving traditional investment. Crucially, households whose consumption matches the crypto-investor profile are more responsive to all these drivers across both asset classes, suggesting that investor type is a more relevant distinction than asset class.

Evaluating The Quality Of Learning Disabilities Programs In Saudi Arabia From Teachers' Perspectives: Qualitative Study, Ahmed Lowiheg Aldousari

University of Tabuk Journal for Humanities and Social Sciences

This study investigates the quality of learning disabilities (LD) programs in the Kingdom of Saudi Arabia (KSA) from the perspectives of teachers directly involved in their implementation. The study adopts a qualitative research design, utilizing semi-structured interviews conducted with ten teachers of learning disabilities, including five male and five female teachers. The aim of the study is to explore teachers' perceptions of the effectiveness of current LD programs, identify key challenges encountered in practice, and highlight areas for improvement. The findings reveal that while teachers demonstrate strong commitment and positive attitudes toward supporting students with learning disabilities, several challenges persist, …

Psychometric Properties Of The Digital Psychological Competence Scale For University Students In The Kingdom Of Saudi Arabia, Mona Saad Falih Alamri

University of Tabuk Journal for Humanities and Social Sciences

Higher education has undergone a rapid digital transformation, requiring students to navigate technology-rich learning environments that demand integrated cognitive and psychological competencies. This study aimed to develop and validate a Psychodigital Competence Scale for university students in the western region of Saudi Arabia, using a sample of 523 students. The initial version included 21 items, which were revised through expert judgment (agreement >= 80%) to produce a final 16-item, four-factor scale. Construct validity was assessed using a pilot sample, and Pearson correlations demonstrated statistically significant item-scale relationships at the 0.05 and 0.01 levels. Reliability indicators showed significant split-half reliability (p < 0.01) and a high Cronbach's alpha coefficient (0.908). Exploratory factor analysis supported data suitability (KMO = 0.85, Bartlett's test p < 0.01, determinant = 0.011), and confirmatory factor analysis validated the four-factor model. These findings confirm strong psychometric properties, establishing the scale as a reliable tool for psychological and educational research.

Level Of Integration Of Learning Disability Program Services From The Perspective Of Learning Disability Supervisors And Teachers In Taif City, Abdullah Ahmed Ali Alghamdi

University of Tabuk Journal for Humanities and Social Sciences

This study aimed to investigate the level of functional integration among the core elements of learning disabilities programs in Taif, by surveying the opinions of those working in these programs within a comprehensive evaluation framework. This framework considered the governing legislation and regulations, the efficiency of diagnostic and assessment processes, the effectiveness of implementing Individualized Education Plans (IEPs), and other operational components that form the scientific and practical basis for the quality of educational services in these programs. The study adopted a descriptive approach, deemed most suitable for understanding the field reality, and its instruments as survey were applied to …

Crypto Litigation And Market Efficiency, Robert E. Bishop, Bradford Levy, Frank Partnoy, Daniel Taylor, Andrew Yeh

Faculty Scholarship

This paper investigates, for the first time in the literature, the factors that should matter to courts in determining whether a crypto  market is “efficient,” meaning that prices are sufficiently responsive to information. Based on new empirical evidence and a series of event studies, we recommend a new judicial framework for assessing market  efficiency in crypto litigation.

Market efficiency tests based on event studies have played an important role in other areas of litigation, particularly securities litigation, where courts frequently rely on what have become known as the “Cammer factors.” Academics have not yet assessed the extent to which market …

Economic Instrumentality Report Of Work & Occc, Manuel A. Rivera, Stephen Pratt, Frank Badu-Baiden, Margaret Zorrilla

Hospitality+™ Center for Innovation and Training

This report presents a comprehensive overview of the workforce supporting the OCCC, based on a research partnership with the University of Central Florida’s Rosen College of Hospitality Management. The analysis integrates nine interconnected studies examining workforce characteristics, job satisfaction, quality of life, commitment, retention, financial sustainability, and perceptions of meaning in work. Findings are based on 299 valid responses, representing front-line, supervisory, and managerial employees across the Central Florida events and tourism ecosystem.

Awareness And Decision-Making In Cryptocurrency Investment Among Students In Guwahati: A Comprehensive Study, Rituparna Roy Dr, Anupam Chanda Dr, Bidangsha Basumatary

The Indonesian Capital Market Review

This study investigates the awareness and decision-making processes related to cryptocurrency investment among students in Guwahati, Assam. Cryptocurrency, a form of digital money designed for online transactions without government or bank oversight, has initiated significant shifts in the global financial sector. The decentralization of cryptocurrencies offers transparency, security, and efficiency, challenging traditional financial systems. Despite the growing global interest in cryptocurrencies, their adoption faces barriers such as limited technological expertise, regulatory uncertainty, and security concerns. These issues are particularly pronounced among students, a demographic increasingly interested in digital currencies but often lacking foundational financial knowledge. The research aims to fill …

Identifying Risk-Free Asset Proxies In Companies Listed On The Indonesia Stock Exchange From 2017 To 2023 Using The Zero-Beta Capital Asset Pricing Model, Fajri Alan Ghazali Mr., Lenny Suardi Mrs.

The Indonesian Capital Market Review

This study evaluates Bank Indonesia Certificates (SBI), IndONIA, and gold as zero-beta proxies for Indonesian equities. Using daily returns for 213 firms listed on the Indonesia Stock Exchange (2017–2023) and the Jakarta Composite Index as the market return, we estimate firm-level zero-beta CAPMs and compute Wald statistics test to identify the appropriate risk- free asset proxy for each individual company; and firm-level outcomes are then aggregated under a Bernoulli/Binomial criterion with a 95% threshold. Empirical results show that gold satisfies the zero-beta condition for 207 of 213 firms (97.18%), whereas SBI and IndONIA satisfy it for five (2.35%) and six …

Green Credit, Climate Risk, And Credit Risk In The Indonesian Banking Industry, Titi Dewi Warninda, Shelby Devianty Widodo

The Indonesian Capital Market Review

As the largest archipelagic country, Indonesia's industries and regions are particularly vulnerable to the impacts of climate change. This research examines the effects of green credit policy and climate risk, specifically sea level rise and precipitation, on bank credit risk. Using data from 2019 to 2023 and system GMM, the research results show that the higher the sea level rise and precipitation, the higher the credit risk. The findings of this research also indicate that a higher proportion of green credit lowers bank credit risk, and bank inefficiency strengthens the impact of green credit on credit risk. The results of …

Pedagogical Readiness And Adaptability In Higher Education In Egypt: An Exploration Of Generational Disparities In Ai Adoption., Maha Ahmed Zaki Dajani, Israa Lewaa, Hadia Fakhreldin

Business Administration

ABSTRACT

Dajani, M., LewaaElhamd, I., & FakhrEldin, H. (2025). Pedagogical readiness and adaptability in higher education in Egypt: An exploration of generational disparities in AI adoption. In Conference proceedings for the Annual Conference of Business, Economics and Politics in the Middle East (BEP-ME) 2025 (pp. 96,116). The British University in Egypt.

This study investigates generational differences in the adoption of AI tools in Egyptian higher education, examining how pedagogical readiness and adaptability influence engagement among students and educators. It addresses a key gap in the literature—the lack of an integrated pedagogical framework combining Kolb’s Experiential Learning Theory and Constructivist …

Global Perspectives On Esg And Sdgs In Aviation, Leila Halawi

Publications

ESG implementation in aviation and airline operations has progressed significantly in the past few years. ESG is thought of as a source of competitive advantage. This research investigates the complex connection between ESG practices, SDG alignment, and trust-building in airline operations. We examine how airlines navigate these complex dynamics by drawing on literature and case studies from three distinct regions: the United States, Europe, and South America. We synthesize existing knowledge to illuminate pathways toward a more sustainable and trusted aviation industry and offer insights into successful approaches, persistent challenges, and emerging trends. © 2026 selection and editorial matter, Joanna …

An Examination Of The Determinants Of Audit Quality: Implications From Firms Listed In Us Stock Markets, Abdelrahman Naser Elmaria

Theses and Dissertations

The purpose of this thesis is to examine the effect of several audit determinants, namely audit tenure, non-audit to audit fees ratio, auditing firm size, and firm size, impact on audit quality. This thesis extends the existing literature on audit determinants effect on audit quality using a Generalized Linear Model, (GLM) regression with robust estimation by analyzing a sample of 446 companies from the USA in the manufacture and service sectors. This is conducted through a series of diagnostic tests to identify an appropriate regression model. Such tests include testing and checking of baseline regression models to check for multicollinearity, …

Partisan Local Media And Corporate Voluntary Disclosures: Evidence From Sinclair Acquisitions, Ming Li

Theses and Dissertations

I investigate the impact of local media’s political orientation on firms’ voluntary disclosure, exploiting the acquisitions of local TV stations by Sinclair Broadcast Group, a conservative media conglomerate. Drawing on the media bias theory and implementing a staggered difference‐in‐differences design, I find that the local partisan media affects management earnings forecasts. Specifically, Conservative-leaning CEOs in designated market areas (DMAs) affected by Sinclair’s acquisitions forecast more optimistically, increasing forecast frequency and inflating forecasted earnings. The impact is stronger if the DMAs are more Liberal-leaning before the acquisitions and when firms have weaker corporate governance. I also find that the stock market …

Identifying And Prioritizing Essential Healthcare Services For A Private Start-Up Healthcare Hub In Laxmipasha, Bangladesh, Ferdous Ara Mostofa

Dissertations

This quantitative study identifies and prioritizes essential healthcare services for developing a private start-up healthcare hub in Laxmipasha, Bangladesh, a rural community with significant gaps in healthcare access. Using secondary data from national and international sources, the research analyzed disease burden, population characteristics, and service availability to determine the most urgent health priorities. A structured, evidence-based framework was used to evaluate services based on mortality and morbidity, service gaps, and potential health impact. The findings indicate that Maternal and Child Health (MCH), Non-Communicable Disease (NCD) management, and infectious disease control represent the most critical priorities for initial implementation. The study …

Can Extended Asset Pricing Factors Predict Economic Growth?, Muhammad Zaid Imran

MS Finance Research Projects/Theses

This study examines whether the RMW and CMA factors of the Fama-French five-factor model predict future GDP growth beyond the information contained in the MKT, SMB, HML and WML factors and in standard macroeconomic indicators. It extends earlier framework to the United States, Italy, Canada and United Kingdom using samples that begin between 1991 and end in 2025. The six factors are constructed from firm-level data, and future GDP growth is regressed on past factor returns at quarterly frequency with Newey–West standard errors. The original study is also replicated on its 1978-1996 United States sample. CMA does not predict growth …

Machine Learning For Predictive Energy And Emissions Modeling Of Vehicles And Power Grids In The United States, S M Tanvir Faysal Alam Chowdhoury

Dissertations

The environmental benefits of electric vehicle (EV) adoption depend on more than replacing internal combustion engine vehicles with electric powertrains. EV adoption reshapes electricity demand, interacts with regional generation mixes, and influences travel behavior and congestion, creating a coupled transportation-energy system in which vehicle and power-plant emissions must be evaluated together. This dissertation develops machine-learning frameworks for predicting energy consumption and emissions from vehicles and power grids under rising EV adoption. The first component forecasts grid emissions from EV charging. Using simulation data from NREL's Cambium database, a Prophet-based time-series framework predicts carbon dioxide, nitrous oxide, and methane emission rates …

Three Essays On Corporate Bond Short Selling, Climate And Credit Risks, Manisha Thapa

Theses and Dissertations (Comprehensive)

This dissertation comprises three essays investigating topics on Corporate Bond Short Selling, Climate and Credit Risks.

The first essay addresses the question: Does climate risk influence bond short selling? We address this question by studying how climate risk influences the relationship between corporate bond short selling and subsequent credit default swap (CDS) spreads. We find that future CDS spreads are strongly related to bond short selling for the high climate risk firms. In particular, our fixed effects triple difference-in-differences (DiD) regressions show that sensitivity of subsequent CDS spreads to lagged bond short selling is significantly higher for firms with high …

Exploring The Role Of Cognitive Load In Applicant Faking And Prevention Methods, Sabah Rasheed

Theses and Dissertations (Comprehensive)

Personnel selection is critical to organizational success, and personality assessment is widely used to identify the best job candidates. However, applicant faking threatens the validity of personality assessments in high-stakes contexts. Faking is widely assumed to be more cognitively demanding than honest responding, and several faking-prevention methods rest on this premise. This dissertation examines that assumption across three studies using the dual-task paradigm to impose cognitive demands during personality assessments. Study 1 used a verbal digit-span task with a student sample and limited faking on the three job-relevant personality composites. Study 2 used a visual dual-task with a student sample …

Timing, Targets, And Teaching: How Employee Help-Seeking Influences Downward Knowledge Sharing, Nicholle E. Kovach

Theses and Dissertations (Comprehensive)

Knowledge sharing between managers and employees is critical for employee development and organizational performance. However, managers differ in whether they share knowledge, and in the type of knowledge shared. While solution-oriented knowledge offers immediate answers to improve short-term performance, process-oriented knowledge promotes long-term learning and employee development. The purpose of my dissertation is to investigate factors that influence managers’ knowledge-sharing decisions.

I conduct two studies to investigate my predictions. In Study 1, I examine how the timing of employee help-seeking requests, the source of performance targets and employee historical performance influence the type and quality of managers’ knowledge-sharing responses. Drawing …

Beyond The Stream: Valuing Music Catalogs As An Alternative Asset Class, Amelia Jade Magay

Honors Theses and Capstones

This thesis builds a quantitative valuation framework for music catalog transactions and tests its limits systematically. The goal is not to produce a formula that perfectly prices every deal. The goal is to identify where streaming-based financial analysis is a useful underwriting tool, where it breaks down, and what categories of value investors appear to be pricing beyond publicly available streaming data.