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Feasibility Study Of Concurrent Removal Of Organics And Ammonium Using An Iron Dosed Upflow Anaerobic Sludge-Blanket Bioreactor, Morgan Elizabeth Amos Jan 2026

Feasibility Study Of Concurrent Removal Of Organics And Ammonium Using An Iron Dosed Upflow Anaerobic Sludge-Blanket Bioreactor, Morgan Elizabeth Amos

Graduate Theses, Dissertations, and Problem Reports (ETD)

Aerobic microbial reactions have commonly been utilized in treatment processes to oxidize and remove organics and nitrogen through aeration, using processes such as nitrification that converts ammonium (NH4+) into nitrite (NO2-) and nitrate (NO3-). Anoxic microbial reactions like denitrification often require organic compounds as an external source to chemically reduce the oxidized nitrogen (NO3- and NO2-) to nitrogen gas (N2) for nitrogen removal from the liquid phase. These mainstream processes have a high chemical cost and energy footprint which results in an increased release …


Framing Addiction In The Age Of Vaping: A Journalism-Focused Reporting Toolkit, Jessica L. Riley Jan 2026

Framing Addiction In The Age Of Vaping: A Journalism-Focused Reporting Toolkit, Jessica L. Riley

Graduate Theses, Dissertations, and Problem Reports (ETD)

This project addresses a critical gap in journalism practice: the lack of accessible, evidence-based guidance for reporting on addiction. Particularly as it relates to nicotine, tobacco and vaping. Journalists play a key role in shaping public understanding of substance use, yet existing resources often focus on opioids, lack specificity, or fail to keep pace with rapidly evolving nicotine products and scientific research. As a result, reporters may struggle with inconsistent terminology, unclear risk communication and the potential for unintentionally stigmatizing language.

Grounded in media effects theory, health communication and stigma research, this project examines how journalistic language and framing influence …


A Study In The Advanced Manufacturing Of Full Solids Oxide Fuel Cells (Sofcs) Via Aerosol Deposition (Ad) Methods With Macro- And Microstructural Defect Characterization, Davis A. Warmuth Jan 2026

A Study In The Advanced Manufacturing Of Full Solids Oxide Fuel Cells (Sofcs) Via Aerosol Deposition (Ad) Methods With Macro- And Microstructural Defect Characterization, Davis A. Warmuth

Graduate Theses, Dissertations, and Problem Reports (ETD)

The goal of this work is to 3D print a full SOFC layer-by-layer using aerosol deposition (AD) at a resolution of 5 μm. To achieve this goal, several studies were undertaken to develop and optimize an AD system to use ceramic inks. A 130 kHz AD system was developed with 4 material pumps to allow for depositions of individual compositions of the in-situ mixture of multiple solutions to allow for the fabrication of functional gradients in three dimensions. This system was then programmed to deposit air electrode layers containing different material ratios and porous microstructures, comparing their electrochemical performance to …


Taxpayers Willingness To Use Ai Conversational Tools, Nessrine Mesto-Assaad Jan 2026

Taxpayers Willingness To Use Ai Conversational Tools, Nessrine Mesto-Assaad

Graduate Theses, Dissertations, and Problem Reports (ETD)

With the rapid emergence of Artificial Intelligence Conversational Tools (AICTs), such as ChatGPT and Google Gemini, and their widespread use, the need to understand users’ acceptance of this emerging technology has increased. Prior research has investigated users’ acceptance of AICTs in hospitality, tourism, e-commerce, and retail industries. However, users’ acceptance of the use of AICTs for tax information remains relatively underexplored in the tax context. Therefore, this study investigates taxpayers’ willingness to accept and use AICTs for tax-related questions when e-filing their tax returns. Drawing on the Artificial Intelligence Device Use and Acceptance (AIDUA) model as a research framework, this …


Multi-Omics Analysis Of Immune-Metabolic Adaptation To Direct-Fed Microbial Supplementation In Newly Weaned Beef Steers, Adekunle Odunayo Ajiboye Jan 2026

Multi-Omics Analysis Of Immune-Metabolic Adaptation To Direct-Fed Microbial Supplementation In Newly Weaned Beef Steers, Adekunle Odunayo Ajiboye

Graduate Theses, Dissertations, and Problem Reports (ETD)

Immune and metabolic disruption during weaning represents a major challenge to health and productivity in beef cattle. This dissertation tested the hypothesis that supplementation with multi-strain direct-fed microbials (DFMs) modulates immune regulation and metabolic pathways associated with adaptation to weaning stress. To address this, whole-blood transcriptomics and plasma metabolomics were used to evaluate molecular and metabolic responses in newly weaned beef steers during the receiving period. Transcriptomic analysis identified differential expressions of genes associated with immune signaling and inflammatory regulation, indicating modulation of immune-related pathways without changes in growth performance. Metabolomic analysis revealed alterations in circulating metabolites related to amino …


Exploring The Interplay Of Operational Conditions, Microbial Communities, And Water Quality In Drinking Water Ozone-Biofiltration, Kara Yvonne Cunningham Jan 2026

Exploring The Interplay Of Operational Conditions, Microbial Communities, And Water Quality In Drinking Water Ozone-Biofiltration, Kara Yvonne Cunningham

Graduate Theses, Dissertations, and Problem Reports (ETD)

Ensuring reliable access to safe drinking water is a growing global challenge as water utilities face variable source water quality driven by population growth, land‑use change, and climate change impacts. To address these challenges, utilities are implementing advanced treatment technologies designed to improve reliability under variable source water conditions. Ozone-biofiltration has emerged as a treatment approach that can reduce a wide range of natural and anthropogenic contaminants. However, despite its increased use, there is limited insight into the biological processes shaping filter function or how they respond to operational and environmental changes. Advances in molecular microbiology and high-throughput sequencing now …


Virtual Ensembles_ A Beginner's Guide For Recording Multitrack Audio Projects In Logic Pro, Joseph Walczyk Jan 2026

Virtual Ensembles_ A Beginner's Guide For Recording Multitrack Audio Projects In Logic Pro, Joseph Walczyk

Graduate Theses, Dissertations, and Problem Reports (ETD)

During the COVID-19 pandemic, musicians worldwide were suddenly unable to rehearse and perform for live audiences. This, however, did not stop people from finding ways to continue making music and perform. The idea of a virtual ensemble was not new, but it was a mystery to many. The author’s own virtual ensemble, Cinematic Brass, is one of the many groups that found continued success in producing virtual ensemble projects post-pandemic. This research aims to demystify the process, helping beginners take their first steps towards high-quality virtual ensemble audio recordings. Included are equipment recommendations, examples of file organization and communication, recording …


Evaluation Of Brook Trout (Salvelinus Fontinalis) Thermal Tolerance And Projected Climate Change Effects On Headwater Brook Trout Population Persistence, Cory Bauerlien Jan 2026

Evaluation Of Brook Trout (Salvelinus Fontinalis) Thermal Tolerance And Projected Climate Change Effects On Headwater Brook Trout Population Persistence, Cory Bauerlien

Graduate Theses, Dissertations, and Problem Reports (ETD)

Climate change has been identified as one of the greatest threats to global biota in recorded human history. Consequences are expected to be more pronounced in ectotherms because most of their physiology is controlled by external temperature conditions. Predicting how ectotherms may respond to increasing global temperatures necessitates information about thermal limits of thermal sensitive species and how increasing temperatures may affect individual and population-level fitness. Therefore, the objectives of this research were aimed at gaining a better understanding of the mechanisms that underpin thermal tolerance limits of fish and how those mechanisms may affect fitness and population persistence under …


Essays On Stock Market Expectations And Financial Decisions, Shanxiang Yang Jan 2026

Essays On Stock Market Expectations And Financial Decisions, Shanxiang Yang

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation consists of three essays on stock market expectations and financial decisions. The first essay shows significant racial differences in expectations regarding future stock market performance. Using data from the Federal Reserve Bank of New York’s Survey of Consumer Expectations from 2013 to 2022, we find that, relative to White Americans, Black and Hispanic Americans have lower probabilistic expectations that the stock market will increase. This racial gap in expectations was even larger during the recession caused by the Covid-19 epidemic, suggesting that economic uncertainty exacerbates this heterogeneity in expectations. Furthermore, we show that relative to White Americans, the …


A Constraint-Based Approach To Developing Melodic Improvisational Skills In Intermediate Jazz Piano Students, Alton Xian Rong Wong Jan 2026

A Constraint-Based Approach To Developing Melodic Improvisational Skills In Intermediate Jazz Piano Students, Alton Xian Rong Wong

Graduate Theses, Dissertations, and Problem Reports (ETD)

This study examines the pedagogical value of a constraint-based approach in helping students develop improvisational fluency and coherence by facilitating audiation. Although there are pedagogical texts on jazz improvisation that incorporate exercises shaped by constraint-based thinking, there is neither a systematic framework for their application with students of varying levels and musical backgrounds, nor a clear explanation of their pedagogical purpose. This research investigates how constraint-based pedagogy, through the lens of rhythmic, harmonic, and melodic parameters, can be applied independently or collectively to support the development of improvisational fluency in intermediate level jazz piano improvisers. It argues that musical constraints …


Development Of An Adhesive Emulsion Hydrogel For Soft Tissue Reconstruction, David J. Alpert Jan 2026

Development Of An Adhesive Emulsion Hydrogel For Soft Tissue Reconstruction, David J. Alpert

Dissertations and Theses

Soft tissue filling materials are most commonly associated with various aesthetic, cosmetic procedures, primarily using lightly cross-linked hyaluronic acid to fill wrinkles and give facial features a more youthful appearance. These natural materials are biocompatible but degrade over time while more persistent synthetic fillers may provoke a chronic inflammatory response. Migration from the injection site is also a key factor as this may not only render the implant non- functional but necessitate further procedures for removal of the foreign material. Such concerns are more pronounced for soft tissue reconstruction procedures (e.g., to treat congenital defects or traumatic injuries), which require …


Design, Testing And Controls For Air Source Heat Pump System In Cold Climates Using Natural & Conventional Refrigerants, S M Abdur Rob Jan 2026

Design, Testing And Controls For Air Source Heat Pump System In Cold Climates Using Natural & Conventional Refrigerants, S M Abdur Rob

Dissertations and Theses

Fossil-fuel based heating systems used in the residential buildings in northeastern U.S region are not only inefficient but also largely responsible for the greenhouse gas emissions in U.S. Electrification of the buildings has been proved to be the most efficient way to reduce the greenhouse gas emissions where Heat Pumps can be the best alternative to replace the natural gas based heating system to accelerate the electrification process. Among different types of heat pumps, the Air Source Heat Pump (ASHP) system is widely used due to the easy installation and energy efficiency. Conventional heat pump technologies use various types of …


Mad Or Uncontrollable? Reading Female Madness In Three Gothic Texts, Amy Marie Bueno Jan 2026

Mad Or Uncontrollable? Reading Female Madness In Three Gothic Texts, Amy Marie Bueno

Dissertations and Theses

My thesis employs comparative close reading framed by disability studies to analyze representations of female madness in Charlotte Brontë’s Jane Eyre, Jean Rhys’ Wide Sargasso Sea, and Isabel Allende’s “If You Touched My Heart.” Drawing on theories of socially constructed disability, it argues that Bertha, Antoinette, and Hortensia are framed as “mad women” not through inherent pathology, but through patriarchal violence, colonial domination, and institutional power. By integrating the social model of disability with feminist theory, this thesis examines how women are rendered disabled within societies influenced by Social Darwinism and eugenic ideologies.

This thesis further incorporates Gothic theory and …


The Limits Of Economic Sanctions: Why Western Efforts Did Not Fully Economically Isolate Russia After 2022 Invasion Of Ukraine, Jonibek Oblokulov Jan 2026

The Limits Of Economic Sanctions: Why Western Efforts Did Not Fully Economically Isolate Russia After 2022 Invasion Of Ukraine, Jonibek Oblokulov

Dissertations and Theses

No abstract provided.


Executive Self-Management Of Reading And Writing For College Students With Adhd, Jiajie Li Jan 2026

Executive Self-Management Of Reading And Writing For College Students With Adhd, Jiajie Li

Dissertations and Theses

Background. College students with ADHD often experience difficulties with self managed academic tasks, for which there are currently few specific interventions. The present study examined associations among ADHD symptom severity, executive functioning, academic achievement, and perceived helpfulness of reading- and writing-focused sessions within a cognitive-behavioral intervention for college students with ADHD. Method. N = 41 undergraduate students (Mean age = 21.32 years, SD = 2.74; 70.7% female) with ADHD were recruited into a 12-week group-based cognitive behavioral intervention for executive functioning difficulties. Two sessions were devoted to skills and strategies specific to academic tasks, Reading for Retention and Planning, Organizing, …


Relational Spirituality And Maternal Coping In Carceral Contexts: A Participatory Action Study Of Meaning-Making And Mental Health Among Formerly Incarcerated Mothers, Jessica Peters Jan 2026

Relational Spirituality And Maternal Coping In Carceral Contexts: A Participatory Action Study Of Meaning-Making And Mental Health Among Formerly Incarcerated Mothers, Jessica Peters

Dissertations and Theses

Maternal incarceration carries significant psychological, familial, and community consequences, yet limited research centers the mental health experiences of mothers themselves. This study explored how religious and spiritual engagement shape mental health and coping among formerly incarcerated mothers using a participatory action research framework. Guided by this, small groups and semi-structured interviews were conducted with 10 mothers in collaboration with a community-based organization. This approach prioritized lived experience and aimed to reduce barriers to participation among a population often mistrustful of research institutions. Data were analyzed thematically to identify patterns in psychological distress, coping strategies, and meaning-making. Findings revealed pervasive and …


Therapist Approaches To Disclosure And Associated Clinical Understandings Of Therapist Pregnancy In Psychodynamic Therapy, Alanna Doherty Jan 2026

Therapist Approaches To Disclosure And Associated Clinical Understandings Of Therapist Pregnancy In Psychodynamic Therapy, Alanna Doherty

Dissertations and Theses

Background: Therapist pregnancy is both an intensely evocative force and an unavoidable disturbance in the therapeutic relationship, that leaves the therapist with novel clinical issues and decisions to attend to while also undergoing significant personal change and potential psychic strain. It is also a strikingly understudied clinical phenomenon. Accordingly, this study aims to investigate the process of disclosure of therapist pregnancy from the perspective of the therapist, to better understand how and why particular disclosure choices are made, and to examine disclosure as a site where personal needs and clinical decision-making intersect. Specifically, it builds upon the thematic categories identified …


The Transmission Of Ghosts: Caregiver Representational Risk And Child Object Relations, Jo Hannah Eidman Jan 2026

The Transmission Of Ghosts: Caregiver Representational Risk And Child Object Relations, Jo Hannah Eidman

Dissertations and Theses

Caregiver representational risk – distorted internal models of the child, caregiver, or caregiving relationship – has been linked to disrupted attachment and adverse child outcomes, yet its relationship to children’s internalized object relational health remains understudied. This study examined associations between caregiver representational risk, assessed via the Assessment for Representational Risk (ARR) coding of Parent Development Interview (PDI) transcripts, and child object relational health, assessed via the Mutuality of Autonomy (MOA) scale applied to Rorschach Inkblot Method (RIM) protocols, in a clinical sample of 54 caregiver–child dyads (children aged 5–17) presenting for psychological services at a community mental health clinic. …


Examining The Spatial Variability Of Summer Heat In New York City Using Landsat Land Surface Temperature, Ryan Kabir Jan 2026

Examining The Spatial Variability Of Summer Heat In New York City Using Landsat Land Surface Temperature, Ryan Kabir

Dissertations and Theses

Extreme heat is the leading weather-related cause of death in the United States, and in New York City (NYC) approximately 370 heat-related deaths occur annually on average. The spatial distribution of surface heat exposure across NYC is highly uneven, low-income neighborhoods and communities of color consistently face higher temperatures, yet the intraurban spatial structure of land surface temperature (LST) during heatwave events has not been systematically characterized at high resolution. The New York City Panel on Climate Change Fourth Assessment (NPCC4) identifies this as an explicit research gap, noting that its own projections, based on global climate models downscaled to …


Civil War Memory In New York City, 1861-1902, Kevin J. Sugrue Jan 2026

Civil War Memory In New York City, 1861-1902, Kevin J. Sugrue

Dissertations and Theses

This thesis examines how New York City experienced, understood, and later remembered the American Civil War, from the outbreak of war (1861) through the dedication of major monuments at the turn of the twentieth century (1902). Although New York was the Union’s largest city and its most significant source of troops, casualties, industrial output, financial capital, and press coverage, the city’s wartime experience was deeply conflicted. As a Democratic stronghold and home to large populations of recent immigrants and working-class laborers, New York’s support for the Union was broad but conditional, fractured by class, ethnicity, race, and political allegiance. These …


Dna Barcoding Complements Citizen Science Identifications In An Arthropod Survey At Governors Island, New York, Malky Gestetner Jan 2026

Dna Barcoding Complements Citizen Science Identifications In An Arthropod Survey At Governors Island, New York, Malky Gestetner

Dissertations and Theses

Arthropods are declining worldwide, threatened by habitat loss, climate change, and growing urbanization. Efforts to monitor arthropod biodiversity are crucial for conservation policies and for maintaining the ecosystem services provided by these animals in urban environments. Surveys of arthropods have been attempted in many New York neighborhoods, but no formal assessment has been conducted on Governors Island, which harbors 72-acres of parkland within a short boat ride away from Manhattan. This is a deficiency which this study helps to address. Following student-led collection efforts within four Governors Island sites, DNA barcoding was employed to complement specimen identification based on morphology …


Imagining The Inuit: Myth, Market, And The Making Of The Contemporary Inuit Sculpture Canon, Kristen Sara Davidson-Schwartz Jan 2026

Imagining The Inuit: Myth, Market, And The Making Of The Contemporary Inuit Sculpture Canon, Kristen Sara Davidson-Schwartz

MA Theses

This thesis explores how qallunaat institutions used sculpture to shape and define Inuit life. I argue that contemporary Inuit sculpture, as conceived of by outsiders to support Inuit economic enfranchisement and modernization, became a vessel through which qallunaat institutions circulated ideas about Inuit culture and Arctic lands. Although purported to reflect the voice of Inuit, the meanings attached to Inuit sculpture rarely reflected Inuit intention and consistently aligned to qallunaat priorities: a performance of primitive, ancient, and authentic Inuit life; a gesture of indigenous gratitude and cheerful participation in state-designed development programs; or a masterful expression of the formal concerns …


Uncovering The Keystone: Case Study Of The Ubs Art Collection Gift, Loan And Contemporary Voices Exhibition At Moma In 2005 - Twenty Years Later, Maria Glikman Yamarakov Jan 2026

Uncovering The Keystone: Case Study Of The Ubs Art Collection Gift, Loan And Contemporary Voices Exhibition At Moma In 2005 - Twenty Years Later, Maria Glikman Yamarakov

MA Theses

This research aims to reconstruct foundational history of the Case, based on the publicly available sources. Using the established factual background to test the significance of each of the three major assumptions, referred traditionally as motivation behind the studied Case undertaking. Through critical analysis this Thesis targets to uncover the keystone of this Case and use it as the background to introduce the governance Duty of Stewardship concept in the corporate collection context. Assuming the introduced concept sustains initial analysis, assess its potential value for further strategic development of the corporate collections of the contemporary art.


Neither Innocent Nor Illicit: Breaking The Gaze In Lisa Yuskavage’S Candy-Colored World, Kristin Kiley Jan 2026

Neither Innocent Nor Illicit: Breaking The Gaze In Lisa Yuskavage’S Candy-Colored World, Kristin Kiley

MA Theses

This thesis examines the evolution of Lisa Yuskavage’s female nude. Drawing on theorists such as John Berger, Lynda Nead, and Laura Mulvey, this study explores how varying perspective dictates the very meaning of nudity in conjunction with sex. Through a deep analysis of Yuskavage’s oeuvre, tracing her progression from the submissive, Kewpie-like sex babies of the 1990s to the introspective multi-figure compositions and studio scenes from the 2000s up until the 2020s, the audience discovers that their ultimate discomfort with sexually engaged women positions them as antagonists in Yuskavage’s candy-colored world. From the 1980s to the present day, this thesis …


From It-Girls To Obscurity: What Happened To The Stettheimer Sisters?, Catherine Pierce Higgins Jan 2026

From It-Girls To Obscurity: What Happened To The Stettheimer Sisters?, Catherine Pierce Higgins

MA Theses

This dissertation explores the lives and impact of the three Stettheimer sisters, Florine, Carrie and Ettie, cultural innovators, and major influencers of a distinctive, feministic strand of American modernism in New York between 1914 and 1950. The Stettheimer sisters did not use their privilege to assimilate into society but to create an alternate artistic universe, resisting the male hierarchies of the dominant avant-garde. By controlling a salon, an intellectual and creative social center where artists, writers, and intellectuals such as Marcel Duchamp, Georgia O’Keeffe and Carl Van Vechten held court, they were able to create an environment in which femininity, …


A Visual Analysis Of The Work Of Anna Weyant For Art Historical Precedent, Jordan Arnold Jan 2026

A Visual Analysis Of The Work Of Anna Weyant For Art Historical Precedent, Jordan Arnold

MA Theses

This paper examines the rapid ascent and artistic evolution of Anna Weyant, whose blend of technical rigor, stylized figuration, and sly narrative tension has positioned her as a leading name in contemporary figurative painting. While her market visibility and high-profile representation have often overshadowed critical engagement with her work, a close analysis reveals a steadily developing practice grounded in a set of consistent formal concerns: controlled light and shadow, psychologically charged compositions, and a sustained dialogue with art-historical precedents. By situating Weyant’s paintings in relation to the psychological realism of the Dutch Golden Age, the uncanny and erotic undercurrents of …


Can Art Function As A Financial Asset Class? Conditions, Risks, And Emerging Solutions, Aurelia Labbé Jan 2026

Can Art Function As A Financial Asset Class? Conditions, Risks, And Emerging Solutions, Aurelia Labbé

MA Theses

The art market has grown significantly over recent decades, supported by rising global demand, record auction results and increasing interest from collectors pursuing financial returns. This evolution has encouraged the development of investment-oriented practices and strengthened the notion that artworks can function as financial assets. This shift takes place in a market shaped by subjectivity, opacity and limited regulatory oversight, where valuation methods, provenance documentation and professional standards remain highly uneven. These conditions make art investment particularly complex and raise essential questions about the factors that support or weaken the legitimacy of art as an asset class. This thesis examines …


Echoes Of A Country In Question: Visualizing And Constructing Lebanese Identity Through Contemporary Artistic Practice At The Venice Biennale, Anoush Manoukian Jan 2026

Echoes Of A Country In Question: Visualizing And Constructing Lebanese Identity Through Contemporary Artistic Practice At The Venice Biennale, Anoush Manoukian

MA Theses

Historically (and presently) riven by sectarianism, struggling with massively degraded infrastructure, and seething with starkly apparent class divisions, Lebanon has long been tied up with bloody postwar politics, paralyzed by innumerable crippling setbacks on its path to recovery. During war, images of conflict have been plastered across media stations, firming the country’s place in the global conversation and imagination; everyone had heard about Lebanon, and people from the art world were attracted to the work being produced in Beirut: a localized body of work that was thematically interesting, formally unique, aesthetically neoconceptual and allegorical in approach. Unresolved conflicts have long …


Can Whistleblowing Improve Organizational Effectiveness? Evidence From Financial Reporting Misconduct, Hong Kim Duong, Sadok El Ghoul, Omrane Guedhami, Emmanuel Sequeira, Zuobao Wei Jan 2026

Can Whistleblowing Improve Organizational Effectiveness? Evidence From Financial Reporting Misconduct, Hong Kim Duong, Sadok El Ghoul, Omrane Guedhami, Emmanuel Sequeira, Zuobao Wei

Accounting Faculty Publications

Background

While whistleblowing (WB) has attracted growing research interest in recent years, several critical WB-related issues remain underexplored.

Purpose

This study examines the impact of external WB allegations on a firm’s organizational capital (OC). Such allegations often indicate management’s failure to address employee concerns internally, spotlighting potential deficiencies in internal reporting systems, employee communication, training, and trust in organizational fairness. To mitigate reputational damage, restore employee trust, and prevent future incidents, we posit that WB firms respond by increasing OC investment.

Research design

We employ a difference-in-differences approach, comparing OC changes in WB-targeted firms with those in a propensity score-matched …


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 Jan 2026

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 …