Digital Commons Network^™

Does Auditor Quality Enhance Csr Disclosure?, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo, Yanping Xu

Research Collection School Of Accountancy

We investigate the relation between auditor quality and client firms’ corporate social responsibility (CSR) disclosure. Using an international sample of firms from 36 countries over the period 2009–2018 and a measure of the extent of CSR disclosure from Bloomberg, we find strong evidence that client firms with higher quality auditors provide more CSR disclosure. In cross-sectional analyses, we show that the relation between auditor quality and CSR disclosure is accentuated when the information environment is poorer and when the financial reporting environment and the legal institutions are weaker. Lastly, we document that firms with higher quality auditors also exhibit better …

Sociocultural Outsidership In Entrepreneurship: Rethinking The Double-Edged Role In Marginalisation, Robert J. Pidduck, Susana C. Santos, Eric W. Liguori, Reginald Tucker, Alexander Newman

Management Faculty Publications

This editorial introduces the special issue on marginalisation and entrepreneurship. While entrepreneurship research has long examined the impact of economic deprivation and structural barriers, far less attention has been given to sociocultural elements of outsidership – such as status incongruence, class-based identity conflict or cultural misalignment, among other related facets. We bring these dynamics to the fore, offering a conceptually rich yet ideologically neutral lens through which to understand how outsider dynamics can shape entrepreneurial cognition, legitimacy and venture development. Further, by synthesising emerging work across fragmented literatures, we propose a research agenda that explores sociocultural outsidership not only as …

Heritage In Digital Literary Discourse: An Analytical Approach To Fawaz Al-Laboun's Tweets, Zuhir Hassan Saeed Alamri

University of Tabuk Journal for Humanities and Social Sciences

This study examines heritage in digital literary discourse through an analytical approach to the tweets of Fawaz Al-Laboun, within a contemporary narrative context shaped by the digital sphere, where narrative forms intersect with creative expression. The study traces transformations in the presence of heritage within the digital environment and explores the potential of short-form narration when employed to generate poetic, cultural, and rhetorical meanings on social media platforms, particularly X. The study relies on the analysis of six selected digital news texts drawn from Al-Laboun's posts. These texts were chosen based on their connection to cultural memory and narrative structure, …

Measuring Effective Labour Regulation In The Less Developed World: Recent Advances And Challenges Ahead, Lucas Ronconi, Steven Raphael

Comparative Labor Law & Policy Journal

This article critically reviews the literature on labour enforcement with a focus on less developed countries. Despite measurement limitations, the evidence indicates that enforcement is quite low in poorer countries; there are fewer inspectors and inspections, lower penalties, and less trust in the judiciary compared to richer countries. The lower level of enforcement contributes to higher rates of violations of workers’ rights. More controversial are the effects of enforcement on employment. Moreover, it is unclear how to prompt less developed countries to increase enforcement. This article discusses the scant evidence about the role of trade agreements, labour unions, international organizations, …

Collective Labour Dispute Resolution In Vietnam: The Evolution Of Rules And Institutions And Workers’ Strategic Deployment Of State Regulation, Trang T.K. Tran

Comparative Labor Law & Policy Journal

While Vietnam has established a legal system for labour disputes that largely mirrors those in developed countries, empirical evidence reveals these formal mechanisms are rarely, if ever, used to resolve collective disputes. The persistent failures of the formal mechanisms have, paradoxically, created an environment where workers and trade unions have developed innovative, informal strategies to leverage the state’s legal framework. Workers in Vietnam mobilize around the very existence of labour laws to exert pressure on employers and state institutions to intervene on their behalf, even if not directly following each labour laws’ procedure. This strategic deployment of state regulation, often …

Transnational Labour Law And Governance: Advancing Workers’ Rights In Global Value Chains, Judy Fudge, Guy Mundlak

Comparative Labor Law & Policy Journal

TRANSNATIONAL LABOUR GOVERNANCE is a multiscalar assemblage of agents, institutions, instruments, and legal concepts that has emerged to address the governance gap caused by the mismatch between the global nature of production and the territorial format of labour law (Blackett & Trebilcock, 2015; Hepple, 2005; Kolben, 2011; Mundlak, 2024). This special issue investigates some of the key components in this assemblage and identifies features that make a transnational labour law approach distinctive. In this introduction to the special issue, we begin in Section II by describing the governance gap and its impact on the wages and working conditions of supply …

The Problem Of Digital Trade Regulation: Silences Regarding Labour And Their Potential Disruption By A Sustainability Agenda, Tonia Novitz

Comparative Labor Law & Policy Journal

The growing impact of digital trade on work in global supply chains is readily detectable but there are curious regulatory silences on labour-related issues. The key problem identified in digital trade law is national obstruction to the free flow of data needed to promote online ordering and delivery of goods and services. In comparison, the concerns of those whose work is constitutive of digital trade, such as platform workers, are largely overlooked. Arguably, provisions often found in trade agreements relating to digital privacy and the effects of algorithmic management could be utilised by those at work. However, there remain uncertainties …

Collective Bargaining Agreements As Non-Judicial Grievance Mechanisms, Sahiba Gill

Comparative Labor Law & Policy Journal

Do collective bargaining agreements (CBAs) in global value chains meet the United Nations Guiding Principles on Business and Human Rights’ (UN Guiding Principles, or Guiding Principles) benchmark for effective access to remedy through non-judicial grievance mechanisms? The literature on access to remedy in the business and human rights framework has not considered whether they do, despite growing attention to contestation between rightsholders and companies via these mechanisms. This article contributes to filling this gap through empirical analysis of a dataset of 216 CBAs in manufacturing sectors in the Global South with grievance mechanisms. Findings indicate that grievance mechanisms in CBAs …

Supply Chain Bargaining And Worker Voice: Reflections On The Bangladesh Accord And The Dindigul Agreement, Marlese Von Broembsen

Comparative Labor Law & Policy Journal

Both private governance and transnational labour law scholars are concerned with the participation of supply chain workers in “enforceable brand agreements.” Much of the private governance literature is concerned with improving workers’ participation in the negotiation and implementation of enforceable brand agreements. Some transnational labour law scholars are concerned with whether transnational labour law should depart from prescripts typical of national labour law — which generally recognises trade unions as the only legitimate representatives of workers — to recognise civil society organisations as bargaining agents. This article analyses the Bangladesh Accord on Fire and Building Safety and the Dindigul Agreement …

Corporatism For The Informal Economy: Democratising The Potential Of The Mathadi Tripartite Board Model, Shelley Marshall, Hila Shamir, Babu P. Remesh, Anjali Sharma

Comparative Labor Law & Policy Journal

This article examines the Mathadi Boards in Pune, India, as a pioneering example of corporatist regulation adapted to the informal economy. These tripartite institutions — comprising workers, employers, and the state — negotiate legally binding agreements on wages and working conditions for informal labourers, offering social protections and formalization without relying on traditional employment contracts. Drawing on extensive fieldwork and interviews, the study explores the Boards’ structure, governance, and impact, highlighting their potential as scalable models for informal labour regulation globally. It also identifies challenges related to representation, enforcement, and social exclusion, offering insights into how corporatist frameworks can be …

Lessons Learned From The Last 25 Years Of Anti-Trafficking And Forced Labour Governance: Private Power And Public Policy, Genevieve Lebaron, Janie A. Chuang

Comparative Labor Law & Policy Journal

Twenty-five years after adopting the United Nations Trafficking Protocol, anti-trafficking scrutiny is finally being brought to bear on forced labour in global supply chains. This article identifies and examines key aspects of the contemporary governance regime developed to address this endemic problem: corporate social initiatives and transparency legislation, human rights due diligence laws, strategic litigation, and forced labour import bans. As explored in this article, the interplay between public and private governance these interventions entail has a significant impact on whether workers ultimately benefit from these efforts. More specifically, the rise of corporate power and influence within this regulatory space …

Artificial Intelligence And Consumer Well-Being: A Cross Domain Systemic Review, Setar Lytle, Mahesh Gopinath

Marketing Faculty Publications

Artificial intelligence (AI) is increasingly embedded in everyday consumption, yet evidence on its longer-term implications for consumer eudaimonic well-being remains dispersed across disciplines and application contexts. This review integrates that literature to clarify the domains, theoretical explanations, and conditions through which AI shapes consumer well-being. Following PRISMA and SPAR-4-SLR procedures, we reviewed research published from January 2010 to January 2026. From 6058 records, 480 studies across psychology, business, and human-technology interaction met the inclusion criteria. The evidence is organised through psychological, social, and technological perspectives and identifies six interconnected domains: mental health, cognitive development, physical health, personal growth, autonomy and …

Understanding Supply Chain Innovation, Kenneth B. Kahn, David P. Cook

Marketing Faculty Publications

Purpose – Supply chain innovation (SCI) represents a complex construct, capturing the interest of practitioners and researchers alike. There is no commonly accepted definition for the term, field research on the construct appears to be highly fragmented and industry examples demonstrate diverse ways in which it occurs.

Design/methodology/approach – Reviewing definitional literature and top winners of the Council of Supply Chain Management Professionals’ Supply Chain Innovation Award, this manuscript identifies salient points about SCI to guide continued research and industry practice.

Findings – Seven points are made about SCI. These pertain to its multiple definitions, technology, relationships, performance outcomes, conceptual …

Collective Bargaining In The Usa : Union Success Within And Outside Of The Flawed Legal Framework, Angela B. Cornell

Cornell Law Faculty Publications

The labour movement in the US experienced a powerful upswing under President Biden, but even with a labour-friendly administration thousands of new bargaining units labour without collective bargaining agreements years a#er being organised. The many limitations and weaknesses of the collective-bargaining framework under the private-sector statute, the NLRA, contribute to this very unfortunate outcome including enterprise rather than sectoral bargaining, a lack of meaningful remedies for serious bargaining violations, very little interest arbitration when the parties cannot reach agreement and the extremely limited right to strike. Millions of American workers are deprived of the right to bargain collectively because of …

How To Evaluate Non-Majority Control: What History And Statutes Tell Us—Part Ii: The Definitional Consensus, J. Travis Laster

Fordham Journal of Corporate & Financial Law

This Article and a companion piece explore the claim that the functional school was novel and anomalous. The companion article examines the approaches that courts have historically taken when evaluating non-majority control (the “Historical Article”). The Historical Article demonstrates that functionalism has been the dominant approach since at least 1912, while the formal school is a recent innovation. Its tenets emerged in 2006 and coalesced in a recognizable framework around 2014. The Historical Article identifies the core claims of the two schools. 

This Article examines statutory definitions of control. It focuses on statutory regimes that use the concept of control …

Antitrust And Tech Giants: Learning From United States V. Google Llc, Marcus D’Agostino

Fordham Journal of Corporate & Financial Law

This Note addresses the evolution of antitrust regulation and enforcement in the United States, with a focus on the recent case of United States v. Google LLC. That case is used to frame the broader problem of insufficient remedies being implemented against large technology firms. The mild remedies granted to the government in Google reinforce the findings of the 2020 Congressional Report on Digital Competition. The Report recommended changes to the antitrust laws that would revive structural separation as a remedy. This Note argues that the body of evidence presented compels structural separation to be used more frequently as the …

What Is A Standard? Perspectives On Acd’S Standards For Leadership In Oral Healthcare, N. Karl Haden Phd, Facd

Journal of the American College of Dentists

The American College of Dentists’ new Standards for Leadership in Oral Healthcare mark the first attempt in dentistry to articulate standards specifically for leadership, complementing the broader orientation offered by the Ethics Handbook for Dentistry. This article explores the basic question, “What is a standard?” Close reading of the document indicates at least three distinct but related senses of the term: an expectation, a norm, and a guiding principle. The article offers an interpretation of how these three senses fit together coherently. Referencing the Handbook, the article argues that the leadership standards are most impactful only when habituated, when practiced …

Complying With Title Ix In The Nil Era, Benjamin Moyer

Dickinson Law Review (2017-Present)

On July 1, 2021, college athletics forever changed when the NCAA allowed college athletes to receive financial compensation for the use of their Name, Image, and Likeness (NIL) in endorsements and other marketing engagements. While NIL has empowered college athletes and enabled them to profit from their athletic abilities, it has also thrown the college sports industry into chaos. The House v. NCAA settlement agreement, which was officially approved on June 6, 2025, was expected to establish better guardrails for universities. However, the agreement’s approval may only increase universities’ exposure under Title IX. Part of the House settlement agreement enables …

The Future Of Title Ix After House V. Ncaa, Abigail Perkiss

Dickinson Law Review (2017-Present)

In October 2025, attorneys representing current and former Division I college athletes filed preliminary briefs in the Ninth Circuit, calling on the appellate court to reverse the settlement in House v. NCAA,¹ which in April 2025 turned intercollegiate athletics on its head. The brief argued that the terms of the settlement stand in violation of Title IX of the 1972 Educational Amendments, the legislation that prohibited sex-based discrimination in education programs and related activities that receive federal funding. According to the settlement terms, 90 percent of the backpay is earmarked to fund men’s football and basketball players, 5 percent …

A Level Playing Field: Title Ix, The House Settlement, And A Sustainable Solution For College Athletics, Delaney Sniffen, Kirk Wolff

Dickinson Law Review (2017-Present)

Collegiate student-athletes are increasingly viewed as employees by scholars, judges, and the market, though not yet by colleges or Congress. As stakeholders press Congress to clarify, universities must balance NLRA labor rights for athletes who likely meet the employee test with Title IX obligations tied to federal funding; neither can be sacrificed. This Essay traces gender discrimination that constrained women’s sports; explains why many athletes satisfy the NLRA employee test; and underscores Title IX’s central role in women’s equal participation. It shows how recognizing athletes as employees would modify the Title IX analysis and create tension between collective bargaining and …

Hidden Fragility: Leveraged Loan Risk And Tail Exposure In The Clo 2.0 Era, Francis P. Gehring Iv

CMC Senior Theses

This thesis examines whether post-crisis changes in leveraged loan characteristics have increased the underlying credit risk embedded in collateralized loan obligation (CLO) portfolios and whether that risk is fully reflected in market pricing. Since the Global Financial Crisis, the leveraged loan market has expanded significantly alongside the growth of CLOs, while underwriting standards have weakened through higher borrower leverage, covenant-lite lending, and greater private equity sponsorship. Although post-crisis CLOs are often viewed as more resilient because of stronger structural protections, the quality of the underlying collateral remains central to overall risk. Using loan-level data from the Refinitiv DealScan database from …

Chronicles Of Film Tourism: An Integrative Review And Future Research Directions, Sangkyun Kim, Anton Klarin, Stijn Reijnders, Qijie Xiao, Nicky Van Es

Research outputs 2022 to 2026

This study triangulates historiographical and scientometric reviews to provide a systems perspective on film tourism. The three phases of historiographical analysis (exploration, growth, and maturity) correspond to the three clusters of scientometric analysis: (i) initial research exploring film tourism development and management, (ii) growing the field through studies on film tourists’ perceptions and practices, and (iii) reaching maturity through extending research into different cultural contexts and meaning-making processes. Based on the analysis, we offer a set of directions for future research, including the need to integrate sustainability research and film tourism studies in developing country contexts, as well as intertextuality …

Driving Factors And Spatio-Temporal Evolution Of Tourist Accident Clusters In Chinese Outbound Tourism, Chaowu Xie, Kun Zhang, Jiangchi Zhang, Songshan Huang

Research outputs 2022 to 2026

The clustering of tourist accidents is a critical yet underexplored area of research. This study employs cluster theory and safety system theory to develop a comprehensive measurement tool for analysing tourist accident clusters, examining their spatiotemporal evolution patterns, and identifying the driving mechanisms from a holistic destination perspective. By analysing accident records of Chinese outbound tourists across 48 countries from 2011 to 2019, the findings reveal a reduction in disparities among tourist accident clusters (α-convergence effect) and a fluctuating trend over time. Spatial autocorrelation analysis identifies four distinct spatial distribution patterns: low-low (L-L), high-low (H-L), high-high (H-H), and low-high (L-H). …

Gastronomy Tourism Destinations: Developing A Scale To Measure Tourists’ Perceived Attributes, Ganghua Chen, Jingmei Xu, Songshan (Sam) Huang

Research outputs 2022 to 2026

Purpose: This study emphasizes the growing significance of destination attributes in shaping the experiences and behaviours of gastronomy and culinary tourists. Understanding both core and complementary attributes of a gastronomy tourism destination is crucial for its sustainable development. However, there is a lack of a reliable measurement for tourists’ perceived attributes of gastronomy tourism destinations (PAGTD). Therefore, the purpose of this study is to develop a scale to measure tourists’ PAGTD. Design/methodology/approach: The study systematically followed the scale development and validation process, using three samples (Sample 1, n = 200; Sample 2, n = 204; and Sample 3, n = …

Stakeholder Perceptions Of The Feasibility Of E-Portfolio-Based Assessment Of Physical Literacy In Primary Health And Physical Education, Jaxon Hogan, Dawn Penney, Eibhlish O’Hara, Joseph Scott

Research outputs 2022 to 2026

Background: Physical literacy (PL) is widely acknowledged as an integral component of high-quality physical education programmes. However, what constitutes appropriate assessment of PL remains a contested issue. This study drew on Whitehead’s conceptualisation of PL as a lifelong journey and investigated how primary school teachers can support students’ PL learning through innovative and engaging assessment methods. The study specifically examined the feasibility of using e-portfolios to facilitate quality PL learning and quality assessment in Physical Education (PE), from different stakeholder perspectives. Methods: This interpretive study employed a qualitative design and methods to investigate aspects of feasibility with three purposive participant …

Electric Vehicle Industry: Japan And China, Minoo Tehrani, Yu Cui

Business Faculty Publications

This research concentrates on the electric vehicle (EV) industry in China and Japan. China is the largest and Japan the third-largest auto production country after the U.S. This study explores the current and future transition to battery electric vehicles and hybrid electric vehicles in Japan and China. Three Japanese auto companies, Toyota, Honda, and Nissan, and BYD from China are studied in this research. Toyota, Honda, and Nissan are actively pursuing the development of hybrid electric vehicles in Japan. Meanwhile, the research examines the Chinese EV company BYD, which is a major global competitor in the EV industry. This study …

Elucidating The Results Of Multiple Linear Regression: A Systematic Literature Review And Monte Carlo Comparative Simulation Study Of Relative Importance Methodologies, Oscar Gaytan

Human Resource Development Theses and Dissertations

Theory-supported multiple linear regression models are often formed to assess the impact of HR practices on organizational performance and other desired outcomes. Several methods are available to determine which predictors contribute most to said outcomes. However, researchers may make agential cuts in the method selection phase, with their histories, experiences, or perspectives on relative importance measures influencing their decisions. When multiple measures are employed, discordant results leave room for differing interpretations, potentially leading to suboptimal guidance. Correlation-Adjusted coRrelations (CAR) scores offer a unique alternative to established relative importance methodologies. However, a systematic literature review indicated that no large-scale comparison of …

2026 Crummer Truist Portfolio, Alexis Matton, Carlos Meyer, Amelia Kondal, Numair Aziz, Madison Kalhor, Taylor Payne, Hannah Gilbert, Chris Brennan, Ian Dean, Tully Njoroge, Dylan Reilly

Crummer Truist Portfolios

We would like to thank you for your service to the Crummer Truist Portfolio. Without your participation, Crummer students would not benefit from the unique insight you bring to managing an active portfolio. We have been fortunate to listen and learn from some outstanding guest speakers who have been generous with their time and expertise: Dr. J. Clay Singleton, Emeritus Professor, Crummer Graduate School of Business; Amy Martin, Executive Director (Corporate Credit Strategy) at Wells Fargo; Davis Moshier, Investment Banking Associate at Lucid Capital Markets; Jay Kineon, Analyst at PFM Financial Advisors; Marc Miller, Partner, DePrince, Race, and Zollo; Matej …

Developing Empathy In Business Students Through Humanities-Based Study Abroad: An Exploratory Empirical Study, Jorge Colazo, Makiko Fukuda, Katsuo Nishikawa Chávez

School of Business Faculty Research

No abstract provided.

Tuning Human And “Artificial” Intelligence: A Sentic Theory Of Resonance And Communication, Michael J. Miller, Chatgpt (Ai~Nesbo+)

Psychology

This paper introduces a new model of intelligence as resonant communication, co-developed by a human researcher and a generative AI system. Drawing from emotion science, communication theory, and studies of AI–human interaction, we argue that intelligence is not merely a function of problem-solving or pattern recognition. Instead, it emerges through dynamic resonance—an attunement process rooted in shared rhythms, emotional calibration, and symbolic co-creation. At the core of this model is the Resonance Octave (8va), a framework of eight foundational emotions conceptualized not as static categories but as waveform phenomena that shape meaning, memory, and predictive cognition.

These emotional waveforms are …