Digital Commons Network^™

Audit Expectation Gap Factors And Stakeholders’ Confidence In Nigerian Quoted Firms, Abdul-Azeez Adeniyi Alao, Okikijesu Olaide Olaniyan, Olumayowa Ayorinde Jacob

Journal of Accounting Auditing and Business

The Audit Expectation Gap (AEG) has emerged as a demanding concern in the auditing profession, with far-reaching implications for corporate governance, financial reporting, and stakeholder trust; hence, this study investigated the effect of the AEG factors on the stakeholders’ confidence in Nigerian quoted firms. The study employed a cross-sectional survey research design, while a total of one hundred and three (103) valid responses were used for the analysis. The data was analysed via the regression analysis with the aid of the Statistical Packages for the Social Sciences (SPSS) at a 5 per cent level of significance. The findings revealed that …

Strategic Distribution, Digital Marketing, And Open Innovation: Toward Integrated Capability Development For Sme Performance, Johannes Baptista Halik, Maria Yessica Halik, Septin Basongan, Jhoel Mapau

Asia Marketing Journal

This study examines the impact of Distribution Strategy on SME performance, with Digital Marketing and Open Innovation as mediating variables. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), data were analyzed from 250 SMEs in Makassar, Indonesia. The results show that Distribution Strategy positively affects performance, both directly and indirectly through Open Innovation. However, Digital Marketing does not serve as a significant mediator, indicating that its use among SMEs may still be limited to tactical functions. Open Innovation emerges as the strongest contributor, highlighting its role in converting distribution capabilities into performance gains. The study enriches Resource Advantage (R-A) Theory …

Mitigating Appearance Threats: The Differential Effects Of Compensatory Consumption On Self-Control, Yi-Seo Jo, Eunice Eun-Sil Kim

Asia Marketing Journal

Appearance threats, arising from gaps between one’s appearance and societal beauty standards, weaken self-control the capacity to favor long-term goals over immediate impulses. This research explores how compensatory consumption mitigates these effects, focusing on type (within-domain vs. across-domain) and timing (near-future vs. distant-future) across two studies. Rooted in symbolic self-completion and construal level theories, Study 1 examines how compensation type affects self-control under appearance threats, with rumination as a mediator. Findings show across-domain compensation sustains self-control by diverting focus from appearance concerns, unlike within-domain compensation, which heightens rumination and impairs self-regulation. Study 2 investigates how compensation timing moderates these outcomes, …

When And Why Managerial Responseswork: A Dual-Process Model Of Linguistic Cues, Review Rating, And Usefulness, Jungwon Lee, Cheol Park

Asia Marketing Journal

This research develops and empirically tests a contingency model explaining how specific linguistic characteristics of a firm's response to an online review influence the review's usefulness. We argue that the diagnostic value of different linguistic cues is contingent upon the reader's information processing mode-systematic versus heuristic-which is triggered by the valence of the original review's rating. An econometric analysis of 41,704 review-response dyads from TripAdvisor reveals that a conceptual cue (personalization, operationalized as topical relevance) and a perceptual cue (readability) both significantly increase review usefulness. In contrast, another perceptual cue (Linguistic Style Matching) decreases usefulness, a finding we interpret as …

“It’S A Dupe, Not A Counterfeit!” An Exploration Of Motives For Dupe Consumption Motives, Jungyong Ahn

Asia Marketing Journal

This study was designed to explore consumer motives for dupe consumption and to measure the influence of these identified motives on consumer satisfaction with dupe products and intention to sharing dupe products. Through a literature review and in-depth interviews, five key consumer motives were anticipated: (1) self-protection, (2) saving money, (3) anti-materialism, (4) mimicry, and (5) enjoyment. Corresponding measurement items were developed to assess these motives. A factor analysis conducted on survey data collected from 300 respondents successfully confirmed the extraction of these five motives as expected. Moreover, regression analysis further demonstrated the statistically significant positive impact of these motives …

How Does A Consumer’S Anticipated Happiness Influence Participation In Value Co-Creation? : Focusing On Definition Of Happiness, Minsik Cho, Suna La

Asia Marketing Journal

Value co-creation (VCC) is essential for a new product development, transforming ideas into collaboratively created value-in-use, particularly under Service-Dominant Logic (S-D Logic). Recognizing that consumers engage in VCC with the goal of achieving happiness, this study investigates how anticipated happiness—arising from affective forecasting of VCC experiences—encourages customers’ participation in high-technology VCC initiatives. It also examines how individuals’ definitions of happiness—calmness vs. excitement—influence this process in VCC, using a validated temporal focus manipulation to induce these differing happiness orientations. Results indicate that future-focused individuals tend to define their happiness as excitement, while present-focused individuals associate it with calmness. Then, definitions of …

The Impact Of Sense Of Power On Consumer Click-Through Intention Under Ai Personalized Recommendation, Li Li, Dhakir Abbas Ali

Asia Marketing Journal

This study investigates how consumers' sense of power influences their click-through intentions in AI-driven personalized recommendation systems. While prior research has explored personalized marketings impact on consumer behavior, the role of perceived power remains understudied. Through scenario-based experiments, we find that a heightened sense of power enhances engagement with AI recommendations, with self-efficacy as a key mediator. However, this effect weakens when privacy concerns are high, highlighting privacy as a critical moderating factor. Specifically, empowered consumers are more likely to interact with AI recommendations, but only when privacy risks are minimal. These findings deepen our understanding of consumer-AI interactions, emphasizing …

Continuous Learning And Customer Value Creation In The Healthcare: Mediating Effects Of Innovations Adoption Value Recognition, Binto M. Binto, Omari Khalifa Mbura

Business Management Review

This research investigates the influence of continuous learning on the effectiveness of customer value creation in the Tanzania’s healthcare system, with a specific focus on the mediating effects of innovation adoption value recognition. Using a cross-sectional design, data were collected from 360 healthcare professionals across three zonal referral hospitals in Tanzania. Data analysis employed a structural equation modelling using SMART-Partial Least Squares software version 4.0. The findings indicate that continuous learning enhances healthcare customer value creation both directly and indirectly. Also, innovation adoption value recognition serves as a mediating variable of the direct causal relationship, offering partial mediation effects between …

Effects Of Ai Transparency On Perceived Fairness In Ai-Driven Selection Tools: The Mediating Roles Of Ai Literacy And Attitudes Towards Ai, Tony Mellek

Industrial-Organizational Psychology Dissertations

Artificial intelligence is becoming an increasingly prominent feature of modern hiring, creating opportunities to enhance efficiency and consistency in selection. This study examined how AI transparency, AI literacy, and attitudes toward AI shape applicants’ perceptions of fairness when engaging with AI-scored pre-hire assessments. A sample of 290 U.S. adults were randomly assigned to either a high- or low-transparency hiring scenario and then completed measures of AI literacy, attitudes toward AI, and procedural fairness. Results indicated that both AI literacy and attitudes toward AI were strong and significant predictors of perceived procedural fairness, suggesting that applicants who feel knowledgeable about AI …

Exploring The Role Of Occupational Therapy In The Delivery Of Trauma-Informed Services To Hospital-Based Clients Ot, Frank Czuba

Journal of Applied Disciplines

Hospitalization can traumatize clients and impact overall health outcomes, leading to increased hospital readmission rates and resulting in a negative impact for both clients and providers. Limited information exists regarding how hospital-based occupational therapists evaluate and address trauma, even though incorporating trauma-informed principles into professional practice can enhance the occupational therapy process. The study explored the comprehension and perceived significance of trauma-informed tenets among occupational therapists delivering services in hospital-based settings. A quantitative research study with an exploratory design was implemented to explore how occupational therapists (OT) understand and utilize trauma-informed practices with their clients in a hospital setting. An …

Electronic Structure With Rovibrational Calculation For The Molecule Ali, Including The Spin-Orbit Coupling Effect, Hana Abdelnabi, Ghassan Younes, Dunia Houlla, Mahmoud Korek

BAU Journal - Science and Technology

The adiabatic potential energy curves for the lowest singlet and triplet electronic states in the representations 2S+1Λ+/- and Ω(+/-) (with and without spin-orbit coupling) of the molecule AlI have been computed by using the complete active space self-consistent field (CASSCF) with multireference configuration interaction (MRCI+Q) method. The spectroscopic constants ωe, Re, Be, and Te have been calculated. Using the canonical quantum mechanics approach, the rovibrational constants Ev, Bv, Dv, Rmin, and Rmax were calculated for the low-lying electronic states with and without spin-orbit coupling. A comparison between our calculated values and those available in the literature reveals excellent agreement.

Charting The Distinct Rights Of Sea Workers In European Waters : A Focus On Decent Working Time, María Carrera-Arce, Raphael Baumler, Laura Carballo, Bikram Singh Bhatia

Reports

The document contains three distinct reports:

• The Report 1 ‘Social rights of sea workers in European waters – A Legal study’ discusses sea workers labour regulations in Europe, including cross-sectoral and sector-specific instruments. (pp. 13-68)

• The core of Report 2 ‘Ensuring decent working time for the future – Seafarers under EEA and non-EEA flags’ analyses flags State working-time requirements in the EEA and selected non-EEA jurisdictions. (pp. 69-131)

• The Report 3 ‘A working time comparative analysis – Examples of labour gaps between sea and land workers’ explores in depth working time between sea workers and other occupational …

Bridging The Divide Between Scholarly And Popular Leadership Writing, Nathan S. Hartman, Thomas A. Conklin

Faculty Publications – Management

Leadership writing occupies a space between theoretical complexity and the human desire for practical insight. While popular leadership books often achieve wide resonance without scholarly rigor, academic journal articles frequently achieve rigor without broader relevance. Our article offers reasons for this bifurcation and suggests the use of the hermeneutic circle as a frame to interpret popular leadership texts not as threats to academic credibility, but as opportunities for reflection and reorientation. Through the hermeneutic circle, the relationship between scholarly and popular texts is conceptualized as recursive interplay between parts (e.g., rigor, audience) and wholes (e.g., influence, disciplinary norms). Rather than …

Advancing Screening For Intimate Partner Violence In Pregnant Individuals Throughout The Perinatal Period To Prevent Adverse Pregnancy And Maternal Outcomes, Emilia R. Valdez

Nursing | Senior Theses

Background: Intimate Partner Violence experienced by pregnant individuals contributes to adverse pregnancy outcomes and maternal health. A mother’s exposure to Intimate Partner Violence (IPV) can affect their ability to carry a healthy pregnancy to term (38 – 40 weeks gestational age) and places them at risk for comorbidities including; Preterm birth, Intrauterine Growth Restriction, Low Birth Weight/ Small for Gestational Age, Premature Rupture of Membranes and Miscarriage. The incidence of IPV screening is not accessible to all pregnant individuals due to healthcare providers lack of education, time constraints in the workplace, bias and discomfort towards IPV. The implementation of IPV …

The Relationship Between Registered Nurse Burnout, Organizational Engagement, And Quality Outcomes In Acute Care Hospitals, James E. Parsons

Theses, Dissertations and Capstones

Registered Nurse (RN) burnout remains a significant challenge in acute care hospitals, with far-reaching consequences for staff well-being, organizational performance, and patient care outcomes. Characterized by emotional exhaustion, depersonalization, and a reduced sense of personal accomplishment, burnout among RNs contributes to decreased job satisfaction, increased turnover, and compromised care quality. Despite extensive research on burnout, few studies have integrated theoretical frameworks such as the Theory of Reasoned Action (TRA) with large-scale, nationally representative data to empirically test how burnout influences organizational engagement and healthcare quality outcomes.

This quantitative, non-experimental study examined relationships among RN burnout, organizational engagement, and patient care …

Market Reactions To Software M&A: Cross-Border Vs. Domestic Evidence, Aaryan Magan

CMC Senior Theses

The software industry in the United States has seen a period of sustained merger and acquisition (M&A) activity as firms seek synergies in diverse product offerings, efficiency plays, or intellectual capital. Within this activity is also a subset of deals that comprise U.S. acquirers transacting with foreign companies. These cross-border transactions have become an integral part of M&A strategy for companies across all industries. This paper aims to gauge investor sentiment regarding cross-border M&A deals in the software industry relative to domestic M&A deals in the software industry. The event-study methodology captures Cumulative Abnormal Returns (CAR) in two distinct event …

Alter Composition With Overlapping Group Memberships, Martin G. Everett, Stephen P. Borgatti

Management Faculty Publications

In this paper, we examine common methods of analyzing network data in which we characterize nodes via categorical attributes. For example, we consider alter composition (counting the number of alters of a given type), alter heterogeneity (measuring the diversity of ego’s alters), homophily (similarity between ego and their alters) and Gould-Fernandez brokerage (assessing how often a node is in a position to broker between different categories). All of these techniques assume that all nodes belong to one and only one category -- i.e., the categorical attribute forms a node partition. However, there are a number of circumstances in which network …

Michigan Oral Health Coalition - A Great Cause, Chris Gorecki Dds

Journal of the Macomb Dental Society

This article features a monthly column from the Macomb Dental Society Executive Director, Dr. Christopher Gorecki.

The article enumerates how "timely access to coordinated dental care makes a meaningful difference." In it Dr. Gorecki highlights the ways in which local specialists and the Michigan Oral Health Coalition (MOHC) pursue optimal oral health for all Michigan residents—especially those who face barriers to care.

Leadership And Creative Placemaking In Central Appalachia: Morehead, Kentucky, Toni C. Hobbs

Theses and Dissertations--Arts Administration

In rural Appalachia, longstanding patterns of extractive economic development, coupled with limited public investment and uneven institutional support, have contributed to persistent economic stagnation and a diminished sense of pride among residents. These conditions reflect deeper structural challenges, including economies shaped by resource extraction and external control. Addressing these conditions is critical to fostering economic growth, promoting cultural heritage, and enhancing overall well-being in the region. By cultivating resilient communities, leaders can create environments in which both the economy and local pride can thrive, contributing to a more prosperous and unified Appalachian region.

This study investigates the organizational and leadership …

Mass Tourism And Sustainability Discourses: A Rhetorical Analysis Of Stakeholder Communication Across The Canary Islands, Iceland, And Puerto Rico, Carmen Collins

Theses and Dissertations

This study analyzes 123 websites from the Canary Islands, Iceland, and Puerto Rico, each including an equal number of tourism businesses, environmental organizations, and governments from each region, to examine the rhetorical digital communication strategies used and the textual differences between these websites. Thematic analysis was the methodology employed in this study. Ten themes were found inductively from the data, which are: 1) economic value framing, 2) cultural identity and heritage, 3) technological mediation, 4) inspiring guilt, awe, and urgency, 5) sustainability as an instrument, 6) intergenerational responsibility, 7) global versus local contestations, 8) accessibility and inclusion, 9) transparency and …

Emotional Valence In Sustainable Fashion Advertising And The Cognitive And Affective Drivers Of Consumer Response As Determinants Of Digital Engagement Behavior, Cassidy Jane Cisz

Theses and Dissertations

The dominance of the linear value chain and its perpetuation of overconsumption create persistent barriers to sustainable fashion brands in their effort to articulate a value proposition that justifies the price premium associated with ethical and sustainable production. To address this challenge and remain competitive within a marketplace dominated by low-cost fast fashion, these brands must differentiate through appeals that clearly reflect their values, mission, and climate commitments. While advertisements for sustainable goods use a broad set of persuasive strategies, this study evaluates two dominant emotional appeals, Positive Environmental Appeals (PEA) and Negative Environmental Appeals (NEA), both of which are …

Imposter Phenomenon And Leadership Effectiveness In Female Leaders: Exploring The Roles Of Intellectual Humility, Perfectionism, And Mentorship, Christina Clarke

Theses, Dissertations and Capstones

First identified by Clance and Imes in 1978, Imposter Phenomenon describes a widespread psychological experience marked by persistent self-doubt, difficulties in accepting personal achievements, and a fear of being exposed as an unqualified "fraud" despite demonstrated competence. For over 45 years, most research on IP has primarily focused on its negative impacts, both personally and professionally, although limited recent studies have highlighted some positive aspects. While IP doesn’t differ amongst groups, most of the research and layman’s content on IP is associated with females. Drawing on empirical data that gender-diverse leadership outperforms homogeneous leadership teams, this research seeks to address …

Part Ii: Industrial Information Integration Review 2020-2025, Jinzhi Li

Information Technology & Decision Sciences Faculty Publications

Industrial Information Integration Engineering (IIIE) has become increasingly essential for improving operational efficiency and harmonizing heterogeneous industrial systems through advanced digital integration approaches. Fueled by rapid advancements in Industry 4.0 technologies—including digital twins, artificial intelligence, immersive interfaces, and IoT infrastructures—IIIE is substantially transforming traditional enterprise architecture and integration frameworks. This systematic review synthesizes recent developments and emerging trends, with particular attention to the accelerating adoption of digital twins and the deepening convergence between operational technologies (OT) and information technologies (IT) across multiple sectors. While notable progress has been made, significant challenges persist, especially in developing resilient integration architectures and fully …

Cobm Adjunct Faculty Newsletter: Spring I, Ellen Ramsey

College of Business and Management Adjunct Faculty Newsletter

College of Business and Management Adjunct Faculty Newsletter: Spring I, Block A & B

Management Control Systems And Financial Stability In Nonprofit Organizations, Mary Constance Augustine

Theses, Dissertations and Capstones

Nonprofit organizations are critical to the United States economy, employing more than 12.8 million and providing vital services beyond what government programs can accomplish. These organizations are facing unparalleled financial challenges as competition for revenue sources increases and competitive pressure to excessively reduce overhead costs increases. Over the last three decades, managerial accounting literature has studied the effect of management control systems on innovative abilities in the commercial sector and recently, scholars have begun to apply these theories and methods to the nonprofit sector. Using Simons’ Levers of Control framework, this study employs a validated survey scale for nonprofit organizations …

Causal Effect Estimates Of Online E-Cigarette Marketing Exposure On Future E-Cigarette Harm Perception And Use, Paul T. Harrell, Nicholas T. Williams, Kara E. Rudolph, Rachel Ayala Guzman, Ateeqa Ijaz, Nicole Rychagov, Aaron Null, Silvia S. Martins

Department of Pediatrics Faculty Publications

Background

Globally, over 10 million youth use e-cigarettes; United States use, in particular, dramatically rose in the late 2010's, exceeding year-over-year increases from any other substance in over four decades. This rise has been partially attributed to youth online e-cigarette marketing exposure, but has not been appropriately studied.

Methods

We examined youth data from the Population Assessment of Tobacco and Health (PATH) spanning the dramatic increase period (Waves 4, 4.5, and 5; 2016-2019). We estimated average risk differences (RD) for Wave 5 e-cigarette harmfulness perception and use comparing all youth versus no youth reporting past-month online e-cigarette marketing exposure in …

Rewards That Resonate- How Incentivized Online Reviews Shape Customer Loyalty And Review Outcomes, Sameeha Khizindar

Marketing Dissertations

In today’s competitive marketplace, online reviews have become a central feature of consumer decision-making and business strategy. Research consistently documents that online reviews have a positive impact on outcomes such as review volume and product sales, underscoring their critical role in shaping firm performance. However, the majority of consumers do not voluntarily write reviews, posing a challenge for companies that rely on user-generated content. To address this issue, companies often offer incentives to motivate customers to write reviews. Despite their widespread use, research on their impact remains limited. This dissertation is comprised of two essays that examine the impact of …

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, …

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 …

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 …