Digital Commons Network^™

Robert Mednick, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Notes From The Field - Transfer Of Training: The Study Of A Municipality's Leadership Development Program Effectiveness, Kyle Bradley Stone, Christi Sanders-Via, Kristen Mcgee, Beth Mcgrath

Mountain Plains Journal of Business and Technology

The study examined how the Grand Valley Leadership Academy (GVLA) training affected participants' performance and its application in their organizations. Surveys of GVLA participants and employers showed that coaching and leadership skills improved, with high satisfaction from managerial support, peer support, and pre-training. Employers' feedback highlighted evolving leadership needs post-pandemic. The research stresses a supportive environment's role in translating training into practice and suggests leadership development must adapt to organizational changes and workforce flexibility.

Examining Diversity Messaging Practices Of Division I Athletic College Sports Communicators, David Cassilo

Journal of Issues in Intercollegiate Athletics

In recent years, college athletic communication departments have been tasked with more messaging related to race and diversity. This research used semi-structured interviews to understand the message creation practices of Division I athletic communication departments when generating diversity and social justice messaging. The research was examined within the context of the theory of racialized organizations. Interviews were conducted with 11 athletic communication staff members at Division I universities. Five themes were constructed related to diversity and social justice messaging of athletic communication departments at Division I universities. These are (a) a White world, (b) need to represent collegiate athletes, (c) …

The Tax Adviser, Volume 5, Number 6, June 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended May 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended May 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

Deathbed Estate Planning For The Investor When, Claireen L. Herting

Tax Adviser

No abstract provided.

Fee Policies In Tax Practice, William L. Raby

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 5, May 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended April 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended April 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Eugene S. Linett

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.

Partial Liquidations: Some Characteristics, Quirks And Questions (Part Ii), Frank M. Burke Jr., Byron A. Parker

Tax Adviser

No abstract provided.

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

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 Climate For Green Initiatives Drives Eco-Innovative And Citizenship Behaviours: The Role Of Green Engagement And Green Values, Aaron Makafui Ametorwo, Michael Kyei-Frimpong, Abdul Razak Suleman

Research outputs 2022 to 2026

Purpose This study proposes and tests the nexus between climate for green initiatives, green innovative behaviour, organisational citizenship behaviour for the environment, green work engagement, and individual green values. Design/methodology/approach The study adopted the explanatory research design, where data were gathered from 374 star-rated frontline employees at two different waves within a one-month interval. The data retrieved from the respondents were analysed using descriptive and inferential (partial least squares structural equation modelling) statistics. Findings The study revealed that a climate for green initiatives positively and significantly relates to green innovative behaviour and organisational citizenship behaviour for the environment. Also, the …

Multiple Application Models For Monte Carlo Analysis In Excel, Tom Arnold, Deniz Besik, Xia (Summer) Liu, Nancy Tran

Finance Faculty Publications

Monte Carlo simulation techniques are performed in Excel with multiple applications for option pricing: a single Geometric Brownian motion (GBM) process, a GBM process with volatility bootstrapping, and two correlated GBM processes.  This leads to the creation of a “generic” Monte Carlo simulation framework that can be applied to many different models in addition to the demonstrated commercial real estate valuation/transaction model.   Because the models are all programmed in Excel with minimal VBA programming, the techniques become very accessible for practitioners.

KEY TAKEAWAYS:

Various Monte Carlo simulation techniques are implemented in Excel to perform option pricing applications with (1) a …

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 …

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 …

Using It And Accounting Education Pedagogy To Address Smaller Firms' Cybersecurity Concerns, Darlene A. Adkins, William Lyle, Walter Smith

The North American Accounting Studies

This study begins by exploring the cybersecurity activities and practices of small public accounting firms. It also examined how a cross-disciplinary curriculum design could be useful to accounting programs that are challenged to integrate cybersecurity-related content while preserving the core accounting knowledge valued by smaller accounting firms. Through interviews with current practitioners from small and regional firms, the research investigated the extent to which cybersecurity concerns impact their practice, how cybersecurity activities are staffed, and the perceptions of current practitioners on the state of accounting education related to information technology (IT) and cybersecurity. The participants expressed a desire for accounting …

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, …

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 …

Assessing Leadership In Business: A Critical Investigation Of Lorne Michaels, Emily Laput

Honors Scholar Theses

This thesis critically investigates the leadership effectiveness of Lorne Michaels, the executive producer behind the comedic institution Saturday Night Live (SNL). For nearly half a century, Michaels has cultivated a unique and high-pressure environment credited with launching the careers of numerous comedic actors. Drawing upon Kouzes & Posner's Five Principles of Exemplary Leadership framework and peer-reviewed research, this analysis examines the balance Michaels strikes between fostering innovation and exercising strict control. Ultimately, this thesis aims to provide a nuanced understanding of Lorne Michaels' leadership, assessing its effectiveness within the dynamic and often volatile environment of live television production and …

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 …

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.