Digital Commons Network^™

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 …

Psilocybin-Assisted Therapy And Alcohol Use Disorder, Zoe R. Evans

Theses, Dissertations and Capstones

This current paper has studied whether the psilocybin-assisted treatment has been linked with meaningful shifts in three clinical outcomes among adults 18 years old and above diagnosed with alcohol use disorder (AUD): percentage of heavy drinking days, abstinence rates, and neural responsiveness to alcohol-related cues. A literature review following a systematic approach was performed using guidelines from PRISMA 2020 based on four databases, namely PubMed and PsycINFO, and Scopus and CINAHL, where peer-reviewed articles published between 2015 and 2026 were included. A semi-structured professional interview with a clinical researcher in the Division of Addiction Sciences of Marshall University was also …

Does A More Functionally Diverse Top Management Team Make The Financial Statements More Comparable?, Md Mahmudul Hasan, Audrey Wen-Hsin Hsu, Sayan Sarkar, Tsung-Hsuan Joey Yang

Accounting Faculty Publications

We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration. Using a sample of US firms, we find that financial statement comparability is positively associated with TMT functional diversity. We also find that the positive relationship between TMT functional diversity and comparability is more pronounced in firms with a poor information environment. Our findings remain robust after addressing endogeneity concerns. This study contributes to the existing …

Forecasting The Unpredictable: The Bullwhip Effect In The Toy Industry, Mannat Sethi

CMC Senior Theses

This thesis investigates the bullwhip effect, the amplification of demand variability as it moves upstream in a supply chain, with a focus on the toy industry, and comparative analysis with the technology and consumer goods sectors. Using annual data from 1993 to 2024, the study analyzes production and retail growth for Mattel, Hasbro, Intel, and Procter & Gamble to assess how variance between consumer demand and firm output has changed over time. Bullwhip ratios are calculated as the variance of production growth divided by the variance of retail growth across two periods: 1993–2008 and 2009–2024.

The findings show that toy …

The Future Begins Today: A Case Study On Retirement And Hsa Decisions, Bonnie R. Albritton, Amy Foshee Holmes, Stephan A. Stewart

School of Business Faculty Research

This case study explores retirement and health plan decisions faced by many students who are newly hired as full-time employees. Students are drawn into the storyline of two former college classmates and friends as one accepts a full-time position after graduation and the other seeks a master's degree in accounting. The accounting student takes on the role of a consultant to research retirement and health plan options, calculate the impact on take-home pay, and estimate taxable income and related taxes. Learning objectives for the case include understanding how the tax consequences differ between retirement plans, explaining the attributes of a …

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.

Unlocking Organizational Support Through Psychological Empowerment: Identification And Test Of Transformational Leadership As A Catalyst Of Perceived Organizational Support, Ryan L. Klinger, Nathapon Siangchokyoo, Tipat Sottiwan

Management Faculty Publications

Organizational support theory (OST) explains how employees develop and respond to beliefs about their organization, with perceived organizational support (POS) representing a central construct within this framework. Integrating psychological empowerment theory, we examine an intrinsic motivational pathway through which POS relates to employee in-role performance and identify transformational leadership as a contextual catalyst that may strengthen this process. We test a multilevel moderated mediation model using multisource and multi-time data from 217 employees and 41 supervisors. Results indicate that POS is positively related to in-role performance through the psychological empowerment dimensions of competence and self-determination. Moreover, transformational leadership strengthens the …

Two Studies Exploring Signal-Environment Fit In Ai-Assisted Managerial Decision-Making Under Uncertainty, Oleksandr Kondrachuk

Graduate Studies Theses and Dissertations 2026

This dissertation examines how the fit between the characteristics of artificial intelligence systems and the uncertainty environment shapes managerial reliance on AI advice. Organizations increasingly deploy different AI systems, such as predictive and generative, to support management accounting decisions. However, the accounting literature has mainly treated AI as a single undifferentiated entity. This dissertation addresses this gap through two related studies. In the first study, drawing on signaling theory and ecological rationality, I develop a signal-environment fit framework proposing that the reliance on a certain AI system depends on the match between system characteristics (input, process, output) and uncertainty characteristics. …

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 …

Fiscal Illusion And Property Tax Porportionality, Cathy Lynn Johnson

Dissertations of Practice

Tax Increment Financing (TIF) has become a widely utilized economic development tool, allowing municipalities to capture future increases in property tax revenue within designated redevelopment areas.

The study’s purpose was to examine how TIF districts in Illinois affect the proportional distribution of property tax burdens and the allocation of property tax revenues to public school districts. Guided by Resource Allocation Theory, Public Choice Theory, and Fiscal Illusion, the study investigated how the exclusion of incremental EAV alters tax rate calculations and redistributes tax responsibility among taxpayers both within and outside of TIF boundaries. A quantitative analytical framework was developed and …

Mount Rainier National Park: Tales, Trails, & Auto Tours, Jerry Rohde, Gisela Rohde, Larry Eifert

Archives & Reprint Series (imprint)

Re-release of the 1996 book on exploring Mount Rainier National Park. We are very pleased that you are about to read a reprint of our book, but 1996 was a long time ago, and many things have changed since then. While the human and natural history accounts are still accurate, some trail and road descriptions, along with park phone numbers and park facilities, are no longer valid. Before hiking any of the trails we describe in this book, please check with one of the park visitor centers for current information.

Does Working From Home Impact Audit Quality? Evidence From Non-Pharmaceutical Interventions During Covid-19, Monika Causholli, Sung-Yuan Mark Cheng, Nargess Golshan

Economics Faculty Publications

Catalyzed by the COVID-19 pandemic, many audit firms announced large-scale plans to adopt work-from-home (WFH) policies. It is unclear how this arrangement would affect audit quality. We exploit county-level non-pharmaceutical interventions, such as shelter-in-place orders and lockdowns, that exogenously increased local auditors’ WFH practices. We use a difference-in-differences research design to compare audit engagements that were affected by these policies to those that were not, including those within the same office. We find that WFH is associated with higher audit quality measured by discretionary accruals and going-concern opinions. We also find some evidence that these results are stronger for clients …

Why We Stayed, Why We Left: A Hermeneutic Phenomenological Study Of Hispanic/Latino Child Welfare Professionals’ Experiences Of Organizational And Safety Culture, Cynthia Franco

Theses and Dissertations

This hermeneutic phenomenological study examines the lived experiences of Hispanic/Latino child welfare professionals who were formerly employed at a large urban public child welfare agency. Despite the growing representation of Hispanic/Latino children and families in child welfare systems and the strong vocational commitment of Hispanic/Latino professionals, this group remains underrepresented in the workforce and experiences notable patterns of early attrition. Grounded in safety science and psychological safety frameworks, this study explores how organizational culture, leadership practices, and identity-related dynamics shape professional meaning-making, well-being, and decisions to remain in or leave the field.

Data were collected through in-depth, semi-structured interviews and …

Is Being A Shareholder ‘In Name Only’ A Problem?, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This column addresses the legal risks for Michigan dentists entering "shareholder in name only" agreements with non-dentist entities. Michigan law requires dental practices to be owned by licensed dentists to ensure professional control over public healthcare. Arrangements where management companies or manufacturers can reclaim stock for a nominal fee effectively strip the dentist of true ownership. This lack of control can lead to ethical conflicts, such as pressure to sell specific appliances regardless of professional judgment. Engaging in such schemes may endanger a dentist's license by thwarting state laws intended to protect clinical independence.

The Successful Transition To Executive Leadership Roles In The Pharmaceutical Industry, Eddie J. Fuller

Theses, Dissertations and Capstones

The underrepresentation of minority groups in leadership roles within the pharmaceutical industry constitutes a significant issue, as evidenced by various studies. These studies consistently indicate that individuals from underrepresented groups are less likely to progress into leadership positions. It appears that much of the existing literature discusses African American women as the identified underrepresented group. This dissertation investigates the underrepresentation of minority groups in leadership roles within the pharmaceutical industry. The sample comprises both minority and majority participants who currently hold or have previously held leadership positions in pharmaceutical companies within the United States. This dissertation uses survey questionnaires to …

100 Conversation Starters To Develop Student Critical Thinking In Intermediate And Financial Accounting Courses, Joe B. Hoyle

Bookshelf

INTRODUCTION

Why create a book containing nothing but accounting problems?

The genesis of an idea is often difficult to recall, but I can trace the creation of this project to a single sentence found in a specific book.  One recent summer, to help prepare myself for the upcoming academic year, I began reading Why Don’t Students Like School? by Daniel T. Willingham.  On page 16 of the dog-eared copy I acquired on the Internet, I was drawn to a key sentence like a moth to a flame.  The words were buried rather unobtrusively within a long paragraph but, for me, …

Unpacking And Re-Imagining Dental Ethics With Anti-Oppressive And Interdisciplinary Praxis, Eleanor Fleming Phd, Dds, Mph, Ficd, Facd

Journal of the American College of Dentists

Dental ethics are assumed to be neutral in their intent. With a social contract grounded in liberalism and assumptions centering whiteness, the resulting ethics reinforce hierarchy, otherness, and inequities. Because concepts and practices are rarely neutral, dental ethics is embedded with biases, which results in it falling short of the demands of the 21st century and exacerbating health inequities rather than supporting efforts for health justice. This manuscript invites the reader to reflect critically and re-imagine dental ethics using anti-oppressive and interdisciplinary praxis. For the improvement of public health, the narrowing of inequities, and a functioning oral health system, the …

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

Faculty Publications

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

Predicting Anomalies, Boone Bowles, Adam V. Reed, Matthew C. Ringgenberg

Faculty Publications

We show that stock returns exhibit predictable patterns before the publication of anomaly trading signals. Moreover, anomaly trading signals derived from financial data are themselves predictable, making it possible to trade before financial statements are released. A trading strategy based on predicted anomaly signals earns an annualized return of 2.80% in the quarter before the signal is released. In recent periods, this return predictability is concentrated in signals that are harder to forecast, and returns are increasingly earned several quarters before signals are released. Our findings suggest anomalies are more anomalous than previously recognized.

How Regulatory Focus Shapes Adjustment And Performance In The Return-To-Office Era: The Roles Of Change Appraisal, Perceived Organizational Support, And Psychological Safety, Karen Jean Morris

Graduate Theses, Dissertations, and Problem Reports (ETD)

Abstract

The COVID-19 pandemic has significantly transformed workplace norms and employee expectations, marking a notable shift towards remote work. As organizations increasingly encourage a return to physical offices, understanding employee adaptation during this transition has become essential. This dissertation leverages Regulatory Focus Theory to explore how employees' promotion and prevention focus influences their adjustment and performance upon re-entering traditional office settings.

A parallel mediation model is proposed, in which Change Appraisal, Perceived Organizational Support (POS), and Psychological Safety (PS) are identified as key mechanisms linking regulatory focus to employee outcomes. The findings may provide evidence that individuals who exhibit a …

Shaping Occupational Self-Efficacy In Complex Jobs: Cognitive Flexibility, Role Stressors, And The Workplace, Carolyn Henn

Graduate Theses, Dissertations, and Problem Reports (ETD)

Career advancement in many professions requires employees to move beyond a single specialized role and perform effectively across different responsibilities. These complex jobs often combine technical work, project oversight, client interaction, financial accountability, and coordination with others. Successfully managing these overlapping responsibilities requires strong occupational self-efficacy, but not much is known about the factors that shape employees’ confidence in their ability to perform in complex jobs, particularly under role stress. This study uses cross-sectional survey data from 132 full-time professionals working in complex, multi-role jobs across a range of industries to examine how cognitive flexibility, role stressors, and job demands …

Examining Moral Susceptibility In Ai Vs. Human-Assisted Decision-Making, Seth James Fogle

Graduate Theses, Dissertations, and Problem Reports (ETD)

Artificial intelligence (AI) systems are increasingly integrated into decision-making contexts, yet their influence on ethical judgment remains unclear. This study examines whether advice from an AI advisor, compared to a human advisor, affects moral susceptibility in a consumer decision-making scenario. Using a 2 × 2 between-subjects experimental design (advisor type × price condition), this research tests whether personal agency, perceived objectivity, and diffusion of responsibility operate as psychological mechanisms underlying ethical decision-making.

Results indicate that advisor type did not significantly influence moral susceptibility, nor did it significantly affect the proposed mediators. Additionally, the price condition did not moderate these relationships. …

Moral Outrage To Market Impact: A Multi-Level Analysis Of Corporate Cancel Culture, Sayan Gupta, T. Andrew Poehlman

AMTP Proceedings 2026

Corporate cancel culture is often dismissed as “just social media noise,” but for managers the real stakes show up in markets. This paper develops and tests a three-level framework linking moralized social-media discourse, online brand reputation, and firm-level financial outcomes. Using three canonical cancellations—Dolce & Gabbana’s China controversy, Tesla’s politicization via Elon Musk, and Bud Light’s backlash after its transgender influencer partnership—we first show that these events are organized around spikes in moral-emotional language and structural virality, not generic negativity. We then document how this moral outrage predicts shifts in brand sentiment, associations, and engagement across platforms, before examining corresponding …

Bitcoin Halving: How Effective Is It In Driving Cryptocurrency Market Dynamics?, Nyoman Sri Subawa, Caren Angellina Mimaki, I. Made Oka Mahendra, Made Srinitha Millinia Utami

Research outputs 2022 to 2026

Bitcoin halving is a quadrennial event that halves mining rewards and is believed to influence cryptocurrency prices and cryptocurrency market dynamics. This study examines the effect of Bitcoin halving on Cryptocurrency Prices, with Government Regulations, Market Sentiment, and Cryptocurrency Performance as mediating variables. A quantitative research approach was employed, gathering original data via survey instruments from 294 participants within the cryptocurrency community in Bali, which were analyzed using PLS-SEM. The findings indicate that Bitcoin halving exerts a favorable and statistically meaningful influence on Government Regulations, Market Sentiment, Cryptocurrency Performance, and Cryptocurrency Prices. Market Sentiment fully mediates the influence of Government …

Workplace Mistreatment: A Systematic Review Of Interventions And Future Research Agenda, Gillian Leake, Albert Amankwaa, Irene Elisabeth De Pater

Research outputs 2022 to 2026

Workplace mistreatment has garnered increasing attention from scholars and so has calls for research on interventions to prevent or reduce this phenomenon. However, there has been a lack of broad systematic approaches to studying interventions and existing reviews on workplace mistreatment interventions have predominantly focused on workplace bullying and incivility in the healthcare sector. To address these gaps and set an agenda for future interventions research, our review focuses on interventions for all forms of mistreatment and across industries and organizations. We reviewed 40 intervention studies from 38 articles finding a wide variety of interventions for specific forms of workplace …

Determining The Carbon Footprint Of Australia’S Electricity, Gas, Water And Waste Services Sector, Soheil Kazemian, Rashid Zaman, Behzad Foroughi, Morteza Ghobakhloo

Research outputs 2022 to 2026

Purpose – This study aims to address the global challenge of quantifying sectoral carbon emissions, offering a scalable methodology applicable across diverse national contexts. As one of the world’s leading greenhouse gas emitters, Australia has a critical role in achieving the Paris Climate Change Agreement’s net-zero emissions goal by 2050. The utility services sector – electricity, gas, water and waste services – has historically been Australia’s largest source of CO2-equivalent emissions. However, this also highlights its significant potential to contribute to national emission reductions through targeted mitigation strategies. This research analyses the total carbon footprint of Australia’s utility services sector …

Do Students Have Satisfying Educational Experiences At Sustainable Universities? Evidence From Australian Universities, Junru Zhang, Yuan George Shan, Nirosha Dilhani Kapu Arachchilage

Research outputs 2022 to 2026

Drawing on a sample of Australian universities from 2012 to 2018, we investigate the association between the extent of university sustainability disclosure and student satisfaction. University sustainability disclosures are critical for communicating with key stakeholders when seeking resources, thereby facilitating student satisfaction. Using hand-collected data from university annual reports and the Student Experience Survey, we find that the extent of university sustainability disclosure is positively associated with student satisfaction in both short and long terms. Our channel analysis suggests that sustainability disclosures help universities attract increased government funding and student income. Moreover, universities with a greater extent of sustainability disclosure …

Customer Participation In Service Recovery: Accounting For The Role Of Customers’ Perceived Control And Empowerment In Hotel Services, Aron O'Cass, Shahin Sharifi, Vida Siahtiri, Atefeh Saniee

Research outputs 2022 to 2026

Customer participation in service recovery is common, yet little is known about how different participation roles shape recovery evaluations. This gap is especially salient in hotels, where recovery often unfolds under time pressure and heightened emotions. We conceptualize participatory service recovery as involving two distinct customer roles: solution identification and solution implementation. Across three studies, we examine how these roles shape recovery satisfaction and whether perceived control and psychological empowerment help shape these effects. Study 1 uses the critical incident technique to identify role-specific participation behaviours and customers' interpretations of their recovery involvement. Studies 2 and 3 use scenario-based experiments …

Understanding The Journey To Higher Education: Decision-Making Insights From Aboriginal And Torres Strait Islander Students, Melissa Fong-Emmerson, Claire Lambert, Braden Hill, Maria M. Ryan

Research outputs 2022 to 2026

This study investigates the decision-making process of Indigenous Australian students in pursuing higher education, addressing a gap in understanding their educational choices. It identifies the key factors influencing university enrolment decisions and how these shape students’ educational pathways. Using a narrative-inquiry approach, the study explored the lived experiences of Indigenous students from two Western Australian universities. Through written autobiographies, yarning sessions and one-on-one interviews, participants shared rich, nuanced insights into their journeys to higher education. Findings reveal the pivotal role of ‘sparks’ in normalising higher education as a viable option. Students relied minimally on formal information search, depending heavily on …

Driven To Serve: Exploring Meaningful Work For Doctors Through The Lens Of Public Service Motivation, Abid Hussain, Uma Jogulu, Esme Franken, Rahatulaain Ahmad, Tim Bentley

Research outputs 2022 to 2026

This paper reports on a study of meaningful work amongst doctors in a non-Western context. This study advances the current understanding of meaningful work by establishing a connection with public service motivation theory. By examining unique contextual features where societal, public systems, institutional, and individual factors are diverse and unique, we contribute to public service motivation theory in three ways. First, public service motivation theory argues that individuals are not only driven by self-interest but also by a drive to contribute to society and to help others, and that this motivation is particularly high amongst public servants in the West. …