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Articles 3511 - 3540 of 108161
Full-Text Articles in Entire DC Network
Digital Marketing Strategies To Meet Digital Consumers’ Behavior In The New Era: Challenges, Path, And Interventions To Navigate The Technological And Social Turbulence, Dario Natale Palmucci, Christian Di Prima, Vittoria Magrelli
Digital Marketing Strategies To Meet Digital Consumers’ Behavior In The New Era: Challenges, Path, And Interventions To Navigate The Technological And Social Turbulence, Dario Natale Palmucci, Christian Di Prima, Vittoria Magrelli
Economic and Business Review
This paper examines how digital marketing is being reshaped by five interrelated tensions: balancing data privacy and personalization; navigating global–local dynamics (including cultural sensitivities and country-of-origin effects); integrating artificial intelligence without losing human connection; ensuring authentic communication to mitigate reputational risks linked to environmental, social, and governance (ESG) and ethical storytelling; and responding to shifting consumer preferences, particularly among younger generations. We combine a targeted literature review with semistructured interviews of marketing professionals across industries and seniority levels. Findings portray marketers as “tightrope walkers” who negotiate paradoxes that redefine the function. We propose an integrated framework that synthesizes previously fragmented …
Are Loyalty Programmes Still “A Thing” In High-Fashion Retail? Understanding Generation Z’S Perspective, Živa Kolbl, Lori Šušulić
Are Loyalty Programmes Still “A Thing” In High-Fashion Retail? Understanding Generation Z’S Perspective, Živa Kolbl, Lori Šušulić
Economic and Business Review
This study investigates the relevance and perception of loyalty programmes (LPs) among Generation Z (Gen Z) consumers in the high-fashion retail sector. While LPs are well-established tools for fostering customer retention, their effectiveness among Gen Z, a cohort characterized by digital fluency, a preference for authenticity, and distinct consumption values, remains underexplored. Given the high-fashion context, where exclusivity and identity are critical, this study examines the extent to which LPs resonate with this generation. Utilizing a qualitative methodology and with the help of thematic analysis, we reveal four key dimensions: drivers of high-fashion consumption, shopping preferences, customer loyalty patterns, and …
The Impact Of Market And Nonmarket Strategies On Firm Performance In Lithuania, John A. Parnell, Michael W. Davidson
The Impact Of Market And Nonmarket Strategies On Firm Performance In Lithuania, John A. Parnell, Michael W. Davidson
Economic and Business Review
This study examines the impact of market strategies (global growth, differentiation, and cost leadership) and nonmarket strategies (political engagement and social responsibility) on firm performance in Lithuania. Based on survey data from 114 managers analyzed using partial least squares structural equation (PLS-SEM) modeling, a global growth/differentiation strategy has a positive impact on performance, whereas cost leadership does not. Nonmarket strategies positively influence firm performance, with larger firms benefiting more, ostensibly due to greater resource availability and institutional influence. Firm size moderates the relationship between nonmarket strategies and performance, highlighting the importance of tailoring strategies to an organization's specific characteristics. By …
The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi
The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi
Economic and Business Review
This study investigates the effect of internal control (IC) managers' cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm's operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a …
Grand Theft Identity: The Privacy Costs Of Digitalization, Kenny Phua, Chishen Wei, Gloria Yang Yu
Grand Theft Identity: The Privacy Costs Of Digitalization, Kenny Phua, Chishen Wei, Gloria Yang Yu
Sim Kee Boon Institute for Financial Economics
We study whether greater digital engagement increases the risk of identity theft by exploiting bank branch closures as a shock that shifts economic activity online. Using a quasi-natural experiment, we find causal evidence that branch closures increase identity theft, particularly in more vulnerable communities. Exposed consumers spend more time on mobile apps and shift their expenditures from offline to online channels. Adversarial activities associated with identity theft, such as unwanted calls and phishing attempts, increase after branch closures. Overall, our evidence suggests that digitalization offers consumer benefits, but also imposes hidden privacy costs.
Exploring Retention And Satisfaction Among Arkansas County-Level Cooperative Extension Employees: A Job Embeddedness Perspective, Rebecca M. Simon
Exploring Retention And Satisfaction Among Arkansas County-Level Cooperative Extension Employees: A Job Embeddedness Perspective, Rebecca M. Simon
Graduate Theses and Dissertations
Abstract This quantitative study investigated the retention of county-level employees within the Arkansas Cooperative Extension Service (CES) using Job Embeddedness Theory (JET) as the theoretical framework. The research aimed to describe levels of job embeddedness, job satisfaction, and intent to stay, and to examine the relationships among these variables. A census of 328 CES employees was conducted, yielding a 53% response rate. Data were collected through a validated online survey and analyzed using descriptive statistics, correlation analysis, and multiple regression. Results indicated high scores in organizational fit and sacrifice dimensions, while links to organization and community were comparatively lower. Age …
An Introduction To The Ai Special Issue And A Modern Framework For Ai In Sport Management, Jun Woo Kim, Vitaly Ford
An Introduction To The Ai Special Issue And A Modern Framework For Ai In Sport Management, Jun Woo Kim, Vitaly Ford
Journal of Applied Sport Management
This paper introduces the special issue while also exploring the theoretical foundations and practical applications of AI in sport management, guided by Artificial Intelligence: A Modern Approach (Russell & Norvig, 2021). The manuscript examines AI’s evolution from rule-based systems to large language models (LLM)–driven intelligent agents and classifies the technology into five major subfields—machine learning, natural language processing, computer vision, reinforcement learning, and AI agency. Using real-world sport industry examples and recent academic research, this paper presents a modern taxonomy of AI’s role in sport management, articulates managerial implications, and outlines future research directions necessary for sustainable and ethical integration …
The Power Of Core Memories In Financial Education For Gen Alpha Children, Karen Richel
The Power Of Core Memories In Financial Education For Gen Alpha Children, Karen Richel
Journal of Human Sciences and Extension
Financial education plays a critical role in shaping lifelong financial behaviors and decision-making skills. To create a lasting impact, it is essential to establish core memories associated with money management from an early age. This article explores the significance of these foundational experiences and their role in financial education for Gen Alpha children.
A series of eight immersive financial education events was developed to meet state and national standards for students in pre-kindergarten through sixth grade. These events employ play-based and object-based learning approaches, immersing students in engaging, age-appropriate activities that incorporate real-world scenarios. By creating a fun and memorable …
From Static Prediction To Mindful Machines: A Paradigm Shift In Distributed Ai Systems, Rao Mikkilineni, W. Patrick Kelly
From Static Prediction To Mindful Machines: A Paradigm Shift In Distributed Ai Systems, Rao Mikkilineni, W. Patrick Kelly
Barowsky School of Business | Faculty Scholarship
A special class of complex adaptive systems—biological and social—thrive not by passively accumulating patterns, but by engineering coherence, i.e., the deliberate alignment of prior knowledge, real-time updates, and teleonomic purposes. By contrast, today’s AI stacks—Large Language Models (LLMs) wrapped in agentic toolchains—remain rooted in a Turing-paradigm architecture: statistical world models (opaque weights) bolted onto brittle, imperative workflows. They excel at pattern completion, but they externalize governance, memory, and purpose, thereby accumulating coherence debt—a structural fragility manifested as hallucinations, shallow and siloed memory, ad hoc guardrails, and costly human oversight. The shortcoming of current AI relative to human-like intelligence is therefore …
An Exploration Of Factors Associated With Sport Fan's' Choice Of Ticketing Platforms., Jacob Owsley
An Exploration Of Factors Associated With Sport Fan's' Choice Of Ticketing Platforms., Jacob Owsley
Electronic Theses and Dissertations
This research study examined key experiential and demographic factors associated with sport consumers’ choice of online ticketing platforms. The research applied the technology acceptance model (TAM) to examine how trust, official sponsorship, user interface design, and price consciousness are associated with consumers’ choice between different online ticketing platforms.. Data were collected from 312 adult sport consumers in the United States through an online survey distributed across six Reddit communities focused on ticketing or research activities. Participants included individuals who bought tickets to professional sports events and attended these events during the last 12 months. The expert review process and two …
Experiences Of Research Administrators With Faculty Researchers In Sponsored Project Compliance., Adrienne M. Lindsay
Experiences Of Research Administrators With Faculty Researchers In Sponsored Project Compliance., Adrienne M. Lindsay
Electronic Theses and Dissertations
The purpose of this study was to examine how central office research administrators perceive and describe their professional interactions with faculty researchers, and how those relationships may impact compliance with sponsored project requirements in United States higher education institutions. Cohen et al.’s (1972) organized anarchy theory and Schein’s (2010) organizational culture theory provided a foundational context for understanding research systems within higher education institutions and the social environment in which research administrators navigate potentially contentious roles, both facilitating research and stewarding compliance for the institution and the sponsor. Findings emerged around specific challenges faced by research administrators, which included role …
Perceived Organizational Support Of High-Performance Support Staff Members In Professional Soccer Organizations., Erica B. Thompson
Perceived Organizational Support Of High-Performance Support Staff Members In Professional Soccer Organizations., Erica B. Thompson
Electronic Theses and Dissertations
The purpose of this study was to explore perceived organizational support among high-performance support staff (HPSS) within professional soccer organizations. Specifically, this study examined how HPSS define organizational support, identified factors that shape their perceptions, explored organizational challenges they experience, and analyzed how those challenges intersect with their perceptions of support. Organizational Support Theory (OST) and its central construct, Perceived Organizational Support (POS), served as the theoretical framework guiding this study. OST assumes employees form global beliefs about the extent to which their organization values their contributions and cares about their well-being. To address the study’s purpose, a basic interpretive …
The Impact Of Supply Chain Structure Diversification On High-Quality Development: A Moderating Perspective Of Digital Supply Chains, Fei Song, Mark Wu, Ruizhi Liu
The Impact Of Supply Chain Structure Diversification On High-Quality Development: A Moderating Perspective Of Digital Supply Chains, Fei Song, Mark Wu, Ruizhi Liu
Business Faculty Publications
This study examines how supply chain structure diversification drives high-quality enterprise development in the digital economy. Using panel data from Chinese listed non-financial firms (2009–2023), we find that diversification of both suppliers and customers significantly improves firms’ total factor productivity (TFP), and the results remain robust after controlling for endogeneity. Mechanism analyses show that diversification enhances innovation capability, sustainability performance, and risk resilience, while digital supply chains strengthen these effects by improving information flow and coordination. Heterogeneity tests reveal that the impact is greater for firms with higher operational efficiency, cultural synergy, and information transparency. Overall, the findings highlight that …
Motivators And Work Role Satisfaction Among A Post-Pandemic Multi-Generational Sports And Entertainment Industry Workforce, Christopher J. Kinnan
Motivators And Work Role Satisfaction Among A Post-Pandemic Multi-Generational Sports And Entertainment Industry Workforce, Christopher J. Kinnan
Dissertations
This quantitative causal-comparative study explored intrinsic and extrinsic motivators and work-role satisfaction among a post-pandemic, multigenerational workforce in the North American sports and entertainment industry. Using an adapted version of the Sports Grounds Safety Authority’s (SGSA, 2022) Evaluation of Systematic Stewarding Challenges instrument, the study analyzed data from 560 participants representing safety, security, and service roles across sports and entertainment venues. The research examined generational differences in motivation, satisfaction, and barriers to retention within the framework of Human Capital Theory, Herzberg’s Two-Factor Theory, and Self-Determination Theory.
Principal component and confirmatory factor analyses verified the reliability and validity of the adapted …
Impact Of Community College Size And Meeting Types On Leader-Member Conversation Quality In Career And Technical Education (Cte) Leaders: A Mixed Methods Study, Kenneth Wayne Kirkland Jr.
Impact Of Community College Size And Meeting Types On Leader-Member Conversation Quality In Career And Technical Education (Cte) Leaders: A Mixed Methods Study, Kenneth Wayne Kirkland Jr.
Dissertations
Community colleges are complex institutions with the primary mission of workforce preparation and academic transfer. In many cases, community colleges produce the majority of their local workforces. Political influences upon workforce priorities, increased national calls for transparency in higher education training, complicated infrastructure, and technical expertise requirements for faculty have created substantial challenges for career and technical education (CTE) leaders. These complexities require the 21st-century CTE leader to be as externally focused as their presidents, highlighting the importance of communication effectiveness in both leaders.
The purpose of this mixed-methods study was to investigate the influence of community college enrollment levels …
A Strategic Audit Of Live Nation Entertainment: Industry Position, Competitive Dynamics, And Long-Term Growth Outlook, William H. Wooden Iv, Owen B. Crone, Reece L. Flores, Grace A. Schaefer, Eric M. Jacob, Sydney A. Beck
A Strategic Audit Of Live Nation Entertainment: Industry Position, Competitive Dynamics, And Long-Term Growth Outlook, William H. Wooden Iv, Owen B. Crone, Reece L. Flores, Grace A. Schaefer, Eric M. Jacob, Sydney A. Beck
Honors Program: Senior Projects (Public)
Live Nation Entertainment is the dominant global leader in the concert and live events industry, supported by a vertically integrated model that spans artist management, concert promotion, venue operations, ticketing, and sponsorship. This strategic audit evaluates Live Nation’s internal strengths, external threats, competitive position, corporate governance, and long-term strategic prospects based on comprehensive analysis of company reports, industry dynamics, and market trends. Live Nation benefits from unmatched scale, global venue ownership, exclusive artist relationships, and the substantial network effects generated by Ticketmaster, which collectively create high barriers to entry and sustained competitive advantage. The audit also examines significant challenges such …
Balancing Growth And Identity: Tourism, Culture, And Economic Development In Dangriga, Belize, Tristan M. Eddy
Balancing Growth And Identity: Tourism, Culture, And Economic Development In Dangriga, Belize, Tristan M. Eddy
Finance Undergraduate Honors Theses
This thesis examines the interplay between tourism development and cultural preservation in Dangriga, Belize. Dangriga is a town with a rich Garifuna heritage, and its residents take great pride in maintaining and sharing their traditions with both future generations and visitors. However, Dangriga remains relatively underdeveloped as a tourist destination. By conducting interviews with community stakeholders, my team and I created a needs analysis focused on the most prominent concerns voiced by residents, while offering an outside perspective. In addition to our experiences in Belize, I conducted independent research on the potential impacts of cruise tourism, the benefits of community-based …
Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi
Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi
Business Management Review
This study examined the influence of institutional isomorphism on environmental disclosure (ED) in Tanzania’s construction sector and the mediating role of top management commitment (TMC). A cross-sectional design was employed, with data collected from 314 construction firms. Environmental disclosure was measured using content analysis of financial reports, and Structural Equation Modelling using the Maximum Likelihood Estimation (MLE) method was used to estimate the structural model. The findings reveal that coercive, normative, and mimetic pressures significantly impact ED. The result also indicates that TMC significantly affects ED and mediates mimetic pressure’s effect, but does not mediate coercive or normative pressures. Similarly, …
Beyond Baseball: A Case Study On The Multipurpose Venue Management Practices Of Giants Enterprises, Collette Grace Madden
Beyond Baseball: A Case Study On The Multipurpose Venue Management Practices Of Giants Enterprises, Collette Grace Madden
Experience Industry Management
The success of sports organizations no longer relies on team performance and game attendance. Giants Enterprises utilizes many guest engagement and destination development strategies to expand the brand reach of the San Francisco Giants. The purpose of this study was to examine how Giants Enterprises has positioned Oracle Park and Mission Rock as premier event destinations beyond baseball, with a focus on best practices in event diversification, experience design, and placemaking. A case study was conducted on Giants Enterprises to analyze what event diversification, experience design, and placemaking tactics were utilized as well as their effectiveness. The results of this …
The Importance Of Leader-Member Exchange And Psychological Contracts In Highly Qualified Researchers, Robin L. Ingerick Dba
The Importance Of Leader-Member Exchange And Psychological Contracts In Highly Qualified Researchers, Robin L. Ingerick Dba
Theses & Dissertations
This study examined the significance of the relationship between leader-member exchange (LMX) and psychological contracts in United States-based research organizations. When the organization-manager-employee relationship deteriorates, psychological contract breaches can occur, negatively affecting employee outcomes and the organization's financial success and stability. Existing knowledge highlights several factors that influence relationships, including reciprocated treatment, work behaviors and reactions, trust, professional respect, affect, mutual interaction, work autonomy, communication, job satisfaction, and fulfillment. The study sought to determine to what extent is there a predictive relationship between LMX and psychological contracts (employee obligations, employer obligations, fulfillment, and contract transitions) of highly qualified United States-based …
The Token-Effort Effect: Trivial Redemption Effort Increases Price Promotions Effectiveness, Kuangjie Zhang, Thomas Allard, Nidhi Agrawal, Rajesh Bagchi
The Token-Effort Effect: Trivial Redemption Effort Increases Price Promotions Effectiveness, Kuangjie Zhang, Thomas Allard, Nidhi Agrawal, Rajesh Bagchi
Research Collection Lee Kong Chian School Of Business
This research documents how introducing redemption tasks requiring a token (i.e., trivial) amount of effort—for instance, by asking the consumer to enter a promo code or solve a CAPTCHA to receive a discount—increases price promotion effectiveness compared with equivalent straight discounts (i.e., applied automatically). Eight studies (including two field experiments) and three additional Web Appendix studies provide robust evidence for the beneficial effect of token-effort requirements on redemption rates. This effect occurs because the easy-to-attain redemption task induces a high perceived return on effort. Thus, this effect only occurs when the redemption task requires token-type effort but not when it …
The Persistence Of Homophobia In Men’S Friendship Norms, Sherrie Y. Xue, Stephanie C. Lin, Christilene Du Plessis
The Persistence Of Homophobia In Men’S Friendship Norms, Sherrie Y. Xue, Stephanie C. Lin, Christilene Du Plessis
Research Collection Lee Kong Chian School Of Business
Across five studies and one supplementary study (five preregistered; N = 3,215 adults), we found that men, more than women, avoided shared experiences (e.g., going to the movies, sharing food) with individuals of the same gender. Furthermore, persistent societal expectations that men should be unambiguously heterosexual underpinned this pattern: Men felt more apprehensive about signaling same-gender romance in platonic relationships than women did. In turn, romantic prototypicality drove the pattern of men (more than women) avoiding shared activities, above and beyond differences in how hedonic, enjoyable, and feminine the activities were; our findings further suggested that men’s reluctance to share …
One Size Does Not Fit All: Contract Design In Fintech Lending, Jianfeng Hu, Changcheng Song, Gloria Yang Yu
One Size Does Not Fit All: Contract Design In Fintech Lending, Jianfeng Hu, Changcheng Song, Gloria Yang Yu
Research Collection Lee Kong Chian School Of Business
Many fintech lenders rely on standardized contract terms to support scale and operational speed. This paper examines whether modest tailoring of loan contracts can improve credit market outcomes. We conduct a randomized field experiment with a large fintech lender that varies loan due dates relative to borrowers' salary paydays. Synchronizing repayment schedules with income cycles reduces delinquency by 29.1% in the experiment and 15.7% in the administrative data. Effects concentrate among liquidity-constrained borrowers: young, low-income, and low-creditlimit individuals. Tailored repayment timing generates substantial economic benefits: borrowers save on overdue penalties, lenders accelerate cash flows, and improved repayment increases future credit …
Growing Up Under Mao And Deng: On Politician Ideology And Corporate Policies, Hao Liang, Rong Wang, Haikun Zhu
Growing Up Under Mao And Deng: On Politician Ideology And Corporate Policies, Hao Liang, Rong Wang, Haikun Zhu
Research Collection Lee Kong Chian School Of Business
We provide firm-level evidence on how politicians’ ideologies shape economic outcomes, using a unique setting of ideological discontinuity in China, transitioning from Maoism to Dengism around 1978. We find that ideological exposure during a politician’s early adulthood has a lasting impact on contemporary firm policies in their city. Firms governed by “Maoist mayors” show greater stakeholder spending, lower pay inequality, and less internationalization compared with those governed by “Dengist mayors.” Further evidence suggests that politicians’ ideologies influence corporate behaviors through nonpolicy channels, and these results cannot be fully explained by selection bias, endogenous matching, or the age of the mayor.
Exploratory Innovation: A New Perspective On Family Firms' Under-Diversification Puzzle, Po-Hsuan Hsu, Sterling Huang, Massimo Massa, Yaru Qian, Hong Zhang
Exploratory Innovation: A New Perspective On Family Firms' Under-Diversification Puzzle, Po-Hsuan Hsu, Sterling Huang, Massimo Massa, Yaru Qian, Hong Zhang
Research Collection Lee Kong Chian School Of Business
We propose a new perspective on family firms’ puzzling under-diversification in product spaces: these firms first need to succeed in exploratory innovation so they may diversify into new product markets. We construct a large database of family ownership and patent records of U.S. public firms, and show that family firms produce more exploratory patents than others, a relation that is stronger among under-diversified family firms. In addition, we find that such innovation indeed helps family firms diversify business risks. A causal interpretation of our result is supported by (i) using the property division standard in state-level divorce laws as an …
How Perceived Political Uncertainty Affects Markets: An Investment Analyst’S Reflection, Avery W. Jacobs
How Perceived Political Uncertainty Affects Markets: An Investment Analyst’S Reflection, Avery W. Jacobs
Finance Undergraduate Honors Theses
This paper explores the relationship between political uncertainty and financial market behavior, offering reflections based on personal experience as an Investment Analyst at an RIA. It discusses key events and highlights how market perceptions can dramatically influence financial markets. It highlights how an organization can overcome challenges and serve clients in uncertain times.
The "Gray Tsunami": Aging Trends In East Texas, Manuel Reyes-Loya, Cecilia Cuellar, Pedro Gallardo-Toledo
The "Gray Tsunami": Aging Trends In East Texas, Manuel Reyes-Loya, Cecilia Cuellar, Pedro Gallardo-Toledo
Hibbs Outlook of East Texas
This report examines the “gray tsunami,” the rapid aging of the Baby Boomer generation, and its impact on East Texas. As more workers retire, the region faces a shrinking labor force and a growing elderly population, reflected in a higher old-age dependency ratio than state and national averages. These demographic changes may create challenges for businesses and public services but also open opportunities through workforce flexibility, delayed retirement, and improved planning for healthcare, housing, and transportation. The report emphasizes the importance of proactive strategies to help East Texas adapt to and benefit from this
Annual Report 2024-2025, Houston Academy Of Medicine - Texas Medical Center Library
Annual Report 2024-2025, Houston Academy Of Medicine - Texas Medical Center Library
Annual Reports: 1943 - Present
This file contains the Annual Report for the library from 2024-2025.
Designing Payment Models For The Poor, Bhavani Shanker Uppari, Sasa Zorc
Designing Payment Models For The Poor, Bhavani Shanker Uppari, Sasa Zorc
Research Collection Lee Kong Chian School Of Business
Millions of people in poverty lack access to basic services such as energy, clean water, and cooking gas. Private firms are increasingly delivering these services—for example, by offering solar home systems or clean cooking packages with remote lockout capabilities—through pay-as-you-go (PAYGo) contracts that give consumers flexibility over payment timing and amount to match their erratic cash flows. Because firms cannot observe consumer liquidity, however, consumers may misuse this flexibility and prioritize other needs over repayment. We study how to design contracts that preserve flexibility while creating incentives for timely repayment using an optimal contracting approach. The optimal contract summarizes each …
The Relationship Between Internal Controls, Unfavorable Financial Statement Audit Opinions, And Nonprofit Financial Performance, Gwen Rachel Bedell Gadbois
The Relationship Between Internal Controls, Unfavorable Financial Statement Audit Opinions, And Nonprofit Financial Performance, Gwen Rachel Bedell Gadbois
Walden Dissertations and Doctoral Studies
Executives of nonprofit organizations face fiscal and operational challenges due to limited resources, threatening long-term viability. Weak internal controls and financial reporting systems can stem unfavorable Single Audit opinions and reduced funding, concerning to auditors and fiscal agencies. Grounded in resource dependency theory, the purpose of this quantitative ex post facto secondary data analysis was to examine whether financial performance differed by audit opinion and internal control indicators among U.S. nonprofits receiving federal aid. Data included 158 U.S. nonprofits that received $750K–$7M in federal aid in 2021 with qualified, adverse, or disclaimer audit opinions. A three-way analysis of variance revealed …