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2023

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Land Prices And The Development Process, Henry J. Munneke, C. F. Sirmans, Barrett Slade Jan 2023

Land Prices And The Development Process, Henry J. Munneke, C. F. Sirmans, Barrett Slade

Faculty Publications

As lot area increases, it is commonly believed that land prices will increase at a nonconstant rate. In the case where the land price-area curve increases at a decreasing rate with respect to parcel area, it is believed the cost of subdividing land is the driving factor behind the concavity. This paper uses a unique data set to explore how the area elasticity of price changes over the development cycle as land moves from raw land to finished lots. The results show the area elasticity of price increases as parcels of land move through the phases of development. The results …


Habitual Dietary Nitrate Intake And Cognition In The Australian Imaging, Biomarkers And Lifestyle Study Of Ageing: A Prospective Cohort Study, Anjana Rajendra, Nicola P. Bondonno, Kevin Murray, Liezhou Zhong, Stephanie Rainey-Smith, Samantha Gardener, Lauren Blekkenhorst, David Ames, Paul Maruff, Ralph Martins, Jonathan M. Hodgson, Catherine P. Bondonno, Australian Imaging, Biomarkers And Lifestyle Group Jan 2023

Habitual Dietary Nitrate Intake And Cognition In The Australian Imaging, Biomarkers And Lifestyle Study Of Ageing: A Prospective Cohort Study, Anjana Rajendra, Nicola P. Bondonno, Kevin Murray, Liezhou Zhong, Stephanie Rainey-Smith, Samantha Gardener, Lauren Blekkenhorst, David Ames, Paul Maruff, Ralph Martins, Jonathan M. Hodgson, Catherine P. Bondonno, Australian Imaging, Biomarkers And Lifestyle Group

Research outputs 2022 to 2026

Background & aims

Dietary nitrate improves cardiovascular health via a nitric oxide (NO) pathway. NO is key to both cardiovascular and brain health. There is also a strong association between vascular risk factors and brain health. Dietary nitrate intake could therefore be associated with better cognitive function and reduced risk of cognitive decline. This is yet to be investigated. The aim of this study was to investigate the association between habitual intake of dietary nitrate from sources where nitrate is naturally present, and cognitive function, and cognitive decline, in the presence or absence of the apolipoprotein E (APOE) …


Interrelationships In Inventory Turnover Performance Between Supplier And Customer Firms, Joseph J. Henry, Peter Christensen, James C. Brau Jan 2023

Interrelationships In Inventory Turnover Performance Between Supplier And Customer Firms, Joseph J. Henry, Peter Christensen, James C. Brau

Faculty Publications

Using inventory turnover to measure the efficiency of corporate inventory management, we perform econometric analyses to verify whether the inventory efficiency of a firm’s supply chain partners is a statistically significant driver of the firm’s own inventory efficiency. We test two mutually exclusive hypotheses. First, suppliers hold inventory on behalf of customers, effectively displacing inventory up the supply chain and resulting in a negative correlation between supplier and customer inventory turnover. Alternatively, inventory efficiency is integrated along the supply chain, resulting in a positive correlation between supplier and customer inventory turnover. Our bivariate and multivariate analyses of both firm- and …


Blockchain In Supply Chain Management: A Feature-Function Framework For Future Research, James C. Brau, John Gardner, Hugo A. Decampos, Krista Gardner Jan 2023

Blockchain In Supply Chain Management: A Feature-Function Framework For Future Research, James C. Brau, John Gardner, Hugo A. Decampos, Krista Gardner

Faculty Publications

Purpose – Blockchain technology offers numerous venues for supply chain applications and research. However, the connections between specific blockchain features and future applications have been unclear to date in its evolution. The purpose of this study is to fill this void.

Design/methodology/approach – The authors advance the understanding of blockchain in supply chain management by providing a new research framework built on unique blockchain features as applied across core supply chain functions.

Findings – This study’s framework is a feature-function matrix that integrates four overarching supply chain functions (i.e. supplier management, logistics, production processes and customer management) with nine blockchain …


Barriers To A Cybersecurity Career: Analysis Across Career Stage And Gender, Justin Scott Giboney, Bonnie Brinton Anderson, Geoffrey A. Wright, Shayna Oh, Quincy Taylor, Megan Warren, Kylie Johnson Jan 2023

Barriers To A Cybersecurity Career: Analysis Across Career Stage And Gender, Justin Scott Giboney, Bonnie Brinton Anderson, Geoffrey A. Wright, Shayna Oh, Quincy Taylor, Megan Warren, Kylie Johnson

Faculty Publications

The demand for cybersecurity professionals is high—especially for women. Efforts to attract women to cybersecurity careers are not meeting goals of equal representation. Researchers have not yet identified a theoretical rationale for the differences. To provide a theoretical rationale, we investigate barriers to a cybersecurity career based on career stages defined by Super (1957) and gender. Concerns about a cybersecurity career differ between girls, young adult women, and mid-career women. Girls feel an un- awareness of opportunity and requisite training, whereas adult women are concerned that they will be undervalued in a male-dominated field, and mid-career women are concerned about …


Measuring State And Trait Attention Control Using Mouse Movements, David W. Wilson, Jeffrey Jenkins, J. S. Valacich Jan 2023

Measuring State And Trait Attention Control Using Mouse Movements, David W. Wilson, Jeffrey Jenkins, J. S. Valacich

Faculty Publications

Attention is a scarce resource in an increasingly distracting world. Although computing devices might well be blamed for much of the distraction we experience, these devices also afford an opportunity for feedback and improvement, as seen in a variety of contexts. This paper provides initial evidence that mouse movement data can be used to measure users’ attention control. Attention control refers to the ability to maintain top-down attention to goal-relevant stimuli and resist the distracting influence of irrelevant stimuli competing for attention. During a controlled experiment with conditions of varying levels of distraction, we captured participants’ mouse movements to determine …


Human Or Ai? Using Digital Behavior To Verify Essay Authorship, David W. Wilson, Parker Burnett, Joseph S. Valacich, Jeffrey L. Jenkins Jan 2023

Human Or Ai? Using Digital Behavior To Verify Essay Authorship, David W. Wilson, Parker Burnett, Joseph S. Valacich, Jeffrey L. Jenkins

Faculty Publications

Large language models (LLMs) such as OpenAI's GPT-4 have transformed natural language processing with their ability to understand context and generate human-like text. This has led to considerable debate, especially in the education sector, where LLMs can enhance learning but also pose challenges to academic integrity. Detecting AIgenerated content (AIGC) is difficult, as existing methods struggle to keep pace with advancements in generation technology. This research proposes a novel approach to AIGC detection in short essays, using digital behavior capture and follow-up questioning to verify text authorship. We executed a controlled experiment as an initial evaluation to test the prototype …


The Association Of Childhood Maltreatment With Internet Addiction: The Serial Mediating Effects Of Cognitive Emotion Regulation Strategies And Depression, Yuan-Yuan Guo, Jing-Jing Gu, James Gaskin, Xue-Qin Yin, Yu-Han Zhang, Jin-Liang Wang Jan 2023

The Association Of Childhood Maltreatment With Internet Addiction: The Serial Mediating Effects Of Cognitive Emotion Regulation Strategies And Depression, Yuan-Yuan Guo, Jing-Jing Gu, James Gaskin, Xue-Qin Yin, Yu-Han Zhang, Jin-Liang Wang

Faculty Publications

Objectives: Childhood maltreatment, cognitive emotion regulation strategies (CERSs), and depression can be important in adolescents’ Internet addiction. The current study aims to investigate the direct effect of childhood maltreatment on Internet addiction and its indirect effects via CERSs and depression.

Participants and setting: 4091 adolescents (age M = 13.64, SD = 1.59; 48.9 % males) were recruited from a public school in China.

Methods: In a cross-sectional design, participants completed the Childhood Trauma Questionnaire-Short Form (CTQ-SF), the Cognitive Emotion Regulation Questionnaire-Short version (CERQ-Short), the Self-Rating Depression Scale (SDS), and the Internet Addiction Test (IAT). A latent structural equation model was …


The Critical Need For Human Capital Measurement Standards And Transparency In Healthcare, Heather Whiteman, Solange Charas, Hieu Bui, Lee S. Webster, James Gaskin Jan 2023

The Critical Need For Human Capital Measurement Standards And Transparency In Healthcare, Heather Whiteman, Solange Charas, Hieu Bui, Lee S. Webster, James Gaskin

Faculty Publications

Despite long histories, the disciplines of healthcare performance analytics and human capital analytics followed parallel but separate tracks during the 19th and 20th centuries. Little has been done to integrate these two analytic disciplines to improve the delivery of medical care and the sustainability of healthcare organizations. Today, there is an increased demand for healthcare to meet the aging world population, spiraling healthcare costs, and a shortage of human resources to meet patient needs. It is imperative that healthcare professionals apply innovations to explore and optimize value from a combined discipline of healthcare human capital measurement and reporting.


The Impact Of Weibo Features On User’S Information Comprehension: The Mediating Role Of Cognitive Load, Ying Xu, Jia-Qiong Xie, Fu-Xing Wang, Rebecca L. Monk, James Gaskin, Jin-Liang Wang Jan 2023

The Impact Of Weibo Features On User’S Information Comprehension: The Mediating Role Of Cognitive Load, Ying Xu, Jia-Qiong Xie, Fu-Xing Wang, Rebecca L. Monk, James Gaskin, Jin-Liang Wang

Faculty Publications

Social media, such as Microblogs, have become an important source for people to obtain information. However, we know little about how this would influence our comprehension over online information. Based on the cognitive load theory, this research explores whether and how two important features of Weibo, which are the feedback function and information fragmentation, would increase cognitive load and may in turn hinder users’ information comprehension in Weibo. A 2 (feedback or non-feedback) × 2 (strong-interference or weak-interference information) between-participants experimental design was conducted. Our results revealed that the Weibo feedback function and interference information exerted a negative impact over …


How Certain Robot Attributes Influence Human-To-Robot Social And Emotional Bonds, James Gaskin, P. Thomas Fife, Warren Rosengren Jan 2023

How Certain Robot Attributes Influence Human-To-Robot Social And Emotional Bonds, James Gaskin, P. Thomas Fife, Warren Rosengren

Faculty Publications

A growing population of humans are feeling lonely and isolated and may therefore benefit from social and emotional companionship. However, other humans cannot always be available to fulfill these needs, and such in-need individuals often cannot care for pets. Therefore, we explore how robot companions may be designed to facilitate bonds with humans. Our preliminary examination of 115 participants in a scenario based quasi-experimental study suggests that humans are more likely to develop social and emotional bonds with robots when those robots are good at communicating and conveying emotions. However, robots’ anthropomorphic attributes and responsiveness to external cues were found …


Digital Learning Transformation In Higher Education: International Cases Of University Efforts To Evaluate And Improve Blended Teaching Readiness, Charles R. Graham, Ganbat Danaa, Tserenchimed Purevsuren, Adriana Martínez, Cinthia Bittencourt Spricigo, Barbara Maria Camilotti, Tserenkhand Batsukh Jan 2023

Digital Learning Transformation In Higher Education: International Cases Of University Efforts To Evaluate And Improve Blended Teaching Readiness, Charles R. Graham, Ganbat Danaa, Tserenchimed Purevsuren, Adriana Martínez, Cinthia Bittencourt Spricigo, Barbara Maria Camilotti, Tserenkhand Batsukh

Faculty Publications

The global pandemic of 2019 brought heightened awareness to institutions of higher education of the need to engage in a digital transformation that extends beyond university business operations to the pedagogy of the classroom. This paper is a case study that explores three international cases of universities in Colombia, Brazil, and Mongolia that are at different stages along the path of a digital pedagogical transformation. This article tells each story, including (1) what is driving the local need to engage in digital transformation, (2) what the major challenges and barriers are to achieving a transformation, and (3) what efforts are …


Institutional Support For Academic Engagement In Online And Blended Learning Environments: Exploring Affective, Behavioral, And Cognitive Dimensions, Charles R. Graham, Jered Borup, Sara Tuiloma, Adriana Martínez Arias, Ross Larsen Jan 2023

Institutional Support For Academic Engagement In Online And Blended Learning Environments: Exploring Affective, Behavioral, And Cognitive Dimensions, Charles R. Graham, Jered Borup, Sara Tuiloma, Adriana Martínez Arias, Ross Larsen

Faculty Publications

In light of the disruptions caused by the COVID-19 pandemic, leaders of higher education institutions around the world have been contemplating ways to help their universities engage in a digital transformation that must have student engagement and learning as the foremost considerations. This study reports on the work conducted at a university in Colombia that created an evaluation instrument based on the Academic Communities of Engagement (ACE) framework (Borup et al., 2020) to examine how well the institution was supporting the affective, behavioral, and cognitive (ABC) dimensions of engagement in its online and blended learning course offerings. This survey, the …


Coaching To Support Blended Teaching: A Phenomenological Study Of The Coaching Experiences Of Emerging K–12 Blended Teacher, Michelle Jensen, Charles R. Graham Jan 2023

Coaching To Support Blended Teaching: A Phenomenological Study Of The Coaching Experiences Of Emerging K–12 Blended Teacher, Michelle Jensen, Charles R. Graham

Faculty Publications

With the growth of blended teaching comes a need to support teachers that are shifting their instruction to this mode of teaching. Coaching is a form of professional development that is growing in K–12 institutions. However, research of coaching specifically intended to support blended teaching practices is lacking. This phenomenological qualitative study seeks to contribute to the body of research by exploring the coaching experiences of four K–12 teachers from second, fifth, junior high, and high school that are new to blended teaching. Through semi-structured interviews we sought to understand how our participants were experiencing the support for blended teaching …


The Audit Quality Effects Of Small Audit Firm Mergers In The United States, Brant E. Christensen, Kecia Williams Smith, Dechun Wang, Devin Williams Jan 2023

The Audit Quality Effects Of Small Audit Firm Mergers In The United States, Brant E. Christensen, Kecia Williams Smith, Dechun Wang, Devin Williams

Faculty Publications

Increased audit regulation, coupled with reports of frequent mergers among smaller audit firms, creates a dynamic environment in which to assess changes in the U.S. audit market. We examine the audit quality consequences of audit firm mergers between small audit firms that audit public clients, a topic about which little is known. Using a sample of small audit firms each involved in a single merger during 2004-2016, we find consistent evidence that post-merger audit quality decreases when PCAOB-identified audit deficiencies and audit fees are used as proxies for audit quality. In addition, we find weak evidence of lower post-merger audit …


Does Audit Regulation Improve The Underlying Information Used By Managers? Evidence From Pcaob Inspection Access And Management Forecast Accuracy, Brant E. Christensen, Lijun (Gillian) Lei, Sydney Qing Shu, Wayne Thomas Jan 2023

Does Audit Regulation Improve The Underlying Information Used By Managers? Evidence From Pcaob Inspection Access And Management Forecast Accuracy, Brant E. Christensen, Lijun (Gillian) Lei, Sydney Qing Shu, Wayne Thomas

Faculty Publications

Survey evidence and academic research raise the possibility that audit regulation can impact not only the information contained in external financial reports but also the internal information used by management. We investigate this possibility by examining the improvement in management forecast accuracy around initiation of the Public Company Accounting Oversight Board's (PCAOB) international inspection program. Consistent with managers having improved information, we find that managers issue more accurate forecasts following PCAOB inspection access. Multiple additional analyses support that an improved information environment is the mechanism underlying our results, and this effect is distinct from, and incremental to, any effects of …


From Market Making To Matchmaking: Does Bank Regulation Harm Market Liquidity?, Gideon Saar, Jian Sun, Ron Yang, Haoxiang Zhu Jan 2023

From Market Making To Matchmaking: Does Bank Regulation Harm Market Liquidity?, Gideon Saar, Jian Sun, Ron Yang, Haoxiang Zhu

Research Collection Lee Kong Chian School Of Business

Post-crisis bank regulations raised market-making costs for bank-affiliated dealers. We show that this can, somewhat surprisingly, improve overall investor welfare and reduce average transaction costs despite the increased cost of immediacy. Bank dealers in OTC markets optimize between two parallel trading mechanisms: market making and matchmaking. Bank regulations that increase market-making costs change the market structure by intensifying competitive pressure from non-bank dealers and incentivizing bank dealers to shift their business toward matchmaking. Thus, post-crisis bank regulations have the (unintended) benefit of replacing costly bank balance sheets with a more efficient form of financial intermediation.


Presidential Economic Approval Rating And The Cross-Section Of Stock Returns, Zilin Chen, Zhi Da, Dashan Huang, Liyao Wang Jan 2023

Presidential Economic Approval Rating And The Cross-Section Of Stock Returns, Zilin Chen, Zhi Da, Dashan Huang, Liyao Wang

Research Collection Lee Kong Chian School Of Business

We construct a monthly presidential economic approval rating (PEAR) index from 1981 to 2019, by averaging ratings on the president’s handling of the economy across various national polls. In the cross-section, stocks with high betas to changes in the PEAR index significantly under-perform those with low betas by 1.00% per month in the future, on a risk-adjusted basis. The low PEAR beta premium persists up to one year, and is present in various sub-samples and even in other G7 countries. PEAR beta dynamically reveals a firm’s perceived alignment to the incumbent president’s economic policies and investors seem to misprice such …


The Development Of The Process Mining Event Log Generator (Pmelg) Tool, Steven R. Hawkins, Jeffrey Pickerd, Scott L. Summers, David A. Wood Jan 2023

The Development Of The Process Mining Event Log Generator (Pmelg) Tool, Steven R. Hawkins, Jeffrey Pickerd, Scott L. Summers, David A. Wood

Faculty Publications

Process mining is an emerging technology that allows users to visualize all potential variations of business processes within an organization. It holds significant potential for impacting the field of accounting. However, training professionals and students in its use is challenging due to a lack of event data applicable to accounting and auditing scenarios. To address this issue, we developed an easy-to-use tool called the Process Mining Event Log Generator (PMELG) for generating process mining data files for the order-to-cash process. With the PMELG tool, users can create realistic datasets that incorporate key accounting and auditing concepts, such as segregation of …


Improving Psychological Well-Being Of Young Adults By Conducting Family History Research At A Religious University, Barry M. Lunt, Kelly R. Summers, David A. Wood Jan 2023

Improving Psychological Well-Being Of Young Adults By Conducting Family History Research At A Religious University, Barry M. Lunt, Kelly R. Summers, David A. Wood

Faculty Publications

Prior research suggests that knowledge of one’s family is correlated with, but does not produce, psychological well-being. We test this conjecture, by examining whether participating in family history research (i.e., genealogical research) is associated with psychological well-being above and beyond the effects of knowledge of one’s family, documented in prior research. To test this, we examine whether students enrolled in a university level family history course, improve in family identification, self-esteem, anxiety, resilience, and locus of control more than a control sample. For students enrolled in the family history course, we find an increase in family identification, which in turn …


Spore-Forming Clostridium (Clostridioides) Difficile In Wastewater Treatment Plants In Western Australia, Jessica M. Chisholm, Papanin Putsathit, Thomas V. Riley, Su-Chen Lim Jan 2023

Spore-Forming Clostridium (Clostridioides) Difficile In Wastewater Treatment Plants In Western Australia, Jessica M. Chisholm, Papanin Putsathit, Thomas V. Riley, Su-Chen Lim

Research outputs 2022 to 2026

There is growing evidence that shows Clostridium (Clostridioides) difficile is a pathogen of One Health importance with a complex dissemination pathway involving animals, humans, and the environment. Thus, environmental discharge and agricultural recycling of human and animal waste have been suspected as factors behind the dissemination of Clostridium difficile in the community. Here, the presence of C. difficile in 12 wastewater treatment plants (WWTPs) in Western Australia was investigated. Overall, C. difficile was found in 90.5 % (114/126) of raw sewage influent, 48.1 % (50/104) of treated effluent, 40 % (2/5) of reclaimed irrigation water, 100 % (38/38) of untreated …


Cheating Constraint Decisions And Discrimination Against Workers With Lower Financial Standing, Grace J. H. Lim, Marko Pitesa, Abhijeet K. Vadera Jan 2023

Cheating Constraint Decisions And Discrimination Against Workers With Lower Financial Standing, Grace J. H. Lim, Marko Pitesa, Abhijeet K. Vadera

Research Collection Lee Kong Chian School Of Business

Workers with lower financial standing face many personal challenges due to the relatively lower level of material resources they have at their disposal. We propose that lower financial standing not just impacts workers themselves, but also engenders discrimination from supervisors. Drawing on social cognition principles, we forward a situational inference perspective whereby supervisors make a naïve inference that workers with lower financial standing pose a higher risk of cheating which leads them to subject such workers to more negative treatment and deprive them of opportunities. We focus on two ubiquitous ways in which organizations constrain cheating behavior: worker surveillance and …


Going Beyond Western, Educated, Industrialized, Rich, And Democratic (Weird) Samples And Problems In Organizational Research, Marko Pitesa, Michele J. Gelfand Jan 2023

Going Beyond Western, Educated, Industrialized, Rich, And Democratic (Weird) Samples And Problems In Organizational Research, Marko Pitesa, Michele J. Gelfand

Research Collection Lee Kong Chian School Of Business

The goal of organizational research is to make inferences about a target population based on samples studied. Most target populations referred to in theories of organizational behavior, whether explicitly or implicitly, tend to be the entire populations of workers or managers, or even the entire human population. A typical sample, however, is convenient, being located where most researchers are, and thus also predominantly from Western, Educated, Industrialized, Rich, and Democratic countries (WEIRD; Henrich, Heine, & Norenzayan, 2010).


Personnel Selection: A Review Of Ways To Maximize Validity, Diversity, And The Applicant Experience, Chad H. Van Iddekinge, Filip Lievens, Paul R. Sackett Jan 2023

Personnel Selection: A Review Of Ways To Maximize Validity, Diversity, And The Applicant Experience, Chad H. Van Iddekinge, Filip Lievens, Paul R. Sackett

Research Collection Lee Kong Chian School Of Business

Personnel Psychology has a long tradition of publishing important research on personnel selection. In this article, we review some of the key questions and findings from studies published in the journal and in the selection literature more broadly. In doing so, we focus on the various decisions organizations face regarding selection procedure development (e.g., use multiple selection procedures, contextualize procedure content), administration (e.g., provide pre-test explanations, reveal target knowledge, skills, abilities, and other characteristics [KSAOs]), and scoring (e.g., weight predictors and criteria, use artificial intelligence). Further, we focus on how these decisions affect the validity of inferences drawn from the …


Leading A Business School, Julie Davis, Howard Thomas, Eric Cornuel, Rolf D. Cremer Jan 2023

Leading A Business School, Julie Davis, Howard Thomas, Eric Cornuel, Rolf D. Cremer

Research Collection Lee Kong Chian School Of Business

Business schools are critical players in higher education, educating current and future leaders to make a difference in the world. Yet we know surprisingly little about the leaders of business schools. Leading a Business School demystifies this complex and dynamic role, offering international insights into deans’ dilemmas in different contexts and situations. It highlights the importance of deans creating challenging and supportive learning cultures to enhance business and management education, organizations and society more broadly. The book traces the historical evolution of the business school deanship, the current challenges and future sources of disruption. The leadership characteristics and styles of …


Anticipating Environmental Losses: Effects On Place Attachment And Intentions To Move, Zoe Leviston, Justine Dandy, Pierre Horwitz, Deirdre Drake Jan 2023

Anticipating Environmental Losses: Effects On Place Attachment And Intentions To Move, Zoe Leviston, Justine Dandy, Pierre Horwitz, Deirdre Drake

Research outputs 2022 to 2026

Environmental change is often accompanied by non-tangible, non-economic losses, including loss of valued attributes, connection to place, and social cohesion through migration in the face of such changes. Over two studies we sought to test whether imagining the loss of valued environmental characteristics influences intentions to migrate elsewhere and/or engage in place-protective actions, and whether this can be accounted for by changes to place attachment, using the city of Perth, Western Australia as a case study. In Study 1 (N = 148) we found imagined environmental loss significantly increased intentions to move away, and significantly decreased place attachment. There was …


Commentaries On “Scale Use And Abuse: Toward Best Practices In The Deployment Of Scales”, Constantine S. Katsikeas, Shilpa Madan, C. Miguel Brendl, Bobby J. Calder, Donald R. Lehmann, Hans Baumgartner, Bert Weijters, Mo Wang, Chengquan Huang, Joel Huber Jan 2023

Commentaries On “Scale Use And Abuse: Toward Best Practices In The Deployment Of Scales”, Constantine S. Katsikeas, Shilpa Madan, C. Miguel Brendl, Bobby J. Calder, Donald R. Lehmann, Hans Baumgartner, Bert Weijters, Mo Wang, Chengquan Huang, Joel Huber

Research Collection Lee Kong Chian School Of Business

Five comments below provide strong and interesting perspectives on multi-item scale use. They define contexts and research areas where developed scales are valuable and where they are vulnerable. Katsikeas and Madan begin by taking a global perspective on scale use, demonstrating how the use and transferability of scales become even more problematic as researchers move across languages and cultures. They provide guidance for scale use that is particularly relevant to international marketing and marketing strategy research. Brendl and Calder acknowledge the use of well-formed scales as measured variables in psychological experiments, both as independent and dependent variables, but critique the …


Discussion Of "Why Can’T I Trade? Exchange Discretion In Calling Halts", Michael S. Drake Jan 2023

Discussion Of "Why Can’T I Trade? Exchange Discretion In Calling Halts", Michael S. Drake

Faculty Publications

Liquidity is an important feature of well-functioning capital markets. While many market frictions exist that constrain liquidity, none are as dramatic as trading halts when trading is suspended altogether. Trading halts became a common feature of US securities markets in the aftermath of Black Monday (October 19, 1987). The hope of regulators was that system-wide trading halts, so-called market circuit breakers, would decrease the likelihood of dramatic sell-offs by allowing markets to cool off. Regulators further argued that security-specific trading halts implemented in advance of a material news release could also reduce volatility and help level the playing field between …


Auditing With Data And Analytics: External Reviewers’ Judgments Of Audit Quality And Effort, Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, Jeffrey Pickerd Jan 2023

Auditing With Data And Analytics: External Reviewers’ Judgments Of Audit Quality And Effort, Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, Jeffrey Pickerd

Faculty Publications

Audit firms hesitate to take full advantage of data and analytics (D&A) audit approaches because they lack certainty about how external reviewers evaluate those approaches. We propose that external reviewers use an effort heuristic when evaluating audit quality, judging less effortful audit procedures as lower quality, which could shape how external reviewers evaluate D&A audit procedures. We conduct two experiments in which experienced external reviewers evaluate one set of audit procedures (D&A or traditional) within an engagement review, while holding constant the procedures’ level of assurance. Our first experiment provides evidence that external reviewers rely on an effort heuristic when …


Corporate Political Activism And Information Transfers, Dane M. Christensen, Hengda Jin, Joshua A. Lee, Suhas A. Sridharan, Laura A. Wellman Jan 2023

Corporate Political Activism And Information Transfers, Dane M. Christensen, Hengda Jin, Joshua A. Lee, Suhas A. Sridharan, Laura A. Wellman

Faculty Publications

Prior research suggests that: (1) politically active firms have an information advantage over firms that do not engage in the political process, but also that (2) politically active firms are more likely to disclose policy-related information. We examine whether there are externalities associated with the processing of political information by politically active firms. We study this question in the setting of intra-industry information transfers around earnings announcements. Measuring firms’ political activism using campaign contributions, we find stronger intra-industry information transfers from politically active firms to their industry peers. These information transfers are stronger when there is more discussion during conference …