Digital Commons Network^™

Conflict Positioning In Crisis Communication: Impact Of Antecedent Conditions On Negotiation, Pang, A., Glen T. Cameron

Research Collection Lee Kong Chian School Of Business

Organizations need to position themselves favorably in times of crisis. The conflict positioning conceptualization offers a framework for organizations to do so by integrating insights of crisis communication with negotiation through the following steps. First, understanding the factors that will affect an organization's ability to handle the crisis. Second, based on the influence of these factors, examine the stance the organization will adopt. Third, examine the strategies the organization will embrace. Four, the strategies adopted will impact the conflict property it aims to resolve which will in turn influence the negotiation approach and the relationship dynamics between the organization and …

Do Auditors’ Incentives Affect Materiality Assessments Of Prior-Period Misstatements?*, Brant E. Christensen, Roy Schmardebeck, Timothy Seidel

Faculty Publications

We examine whether auditors' incentives affect materiality assessments of prior-period misstatements. Interviews with global network firm partners reveal consistency across firms in the process used to assess prior-period misstatements and highlight points in the process where judgments are most susceptible to auditors’ conscious or subconscious biases. In related empirical tests, we find that auditors assess misstatements as less material (i.e., misstatements are disclosed less prominently) when auditors face greater engagement risk (comprised of the risk of litigation and reputation loss) or have greater incentives to please important clients. These effects only occur when auditor incentives to avoid further litigation or …

The Effect Of Wearable Activity Monitor Presence On Step Counts, William B. Tayler, James D. Lecheminant, Jospeh Price, Christian P. Tadje

Faculty Publications

Objective: In this study, we tested the effect of wearable activity monitors and tracking on physical activity over 2 weeks.

Methods: Ninety young adults participated. Prior to initiation of the study, each participant was asked to download an iPhone app that tracked physical activity level (step counts) but were not told the app’s purpose. Each participant was then randomly assigned to one of 3 groups (N=30/group): (1) measurement awareness, (2) measurement awareness+track/record, or (3) control. Participants in the measurement awareness and the measurement awareness+track/record groups were given a pedometer to wear for 2 weeks. Additionally, participants in the measurement awareness+track/ …

Fairness And Luck: Contract Away Or Come What May?, H. Scott Asay, Jace Garrett, William B. Tayler

Faculty Publications

In practice, managers and employees often enter into risky, uncertain contracts. Prior works shows that managers use ex post discretion to reduce the effect of uncontrollable “bad luck” on employees’ performance-based compensation, but do not use ex post discretion to reduce the effect of uncontrollable “good luck,” due to fairness concerns. We investigate whether ex ante, objective compensation plans can help address the fairness concerns that lead to this asymmetric treatment of uncontrollable events. We provide evidence that compensation plans that account for uncontrollable factors can reduce differences between individuals’ fairness perceptions in good and bad luck settings. However, controlling …

Relevance Of Accounting Research (Roar): Ratings Of Abstracts By Accounting Professionals, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, David A. Wood

Faculty Publications

The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet very little data has been put forth in these discussions. We create relevance of accounting research (ROAR) scores by asking accounting professionals to read and evaluate the titles and abstracts of every article published in 12 leading accounting journals for the years 2016 to 2018, inclusive. These scores allow for an evidence-based evaluation and discussion of how academic accounting research is perceived by accounting professionals. The scores also allow us to identify the articles, authors, journals, and accounting topic areas that are perceived …

A Framework For Using Robotic Process Automation For Audit Tasks, Marc Eulerich, Justin Pawlowski, Nathan J. Waddoups, David A. Wood

Faculty Publications

The ability to automate tasks and processes using robotic process automation (RPA)—or the development of bots—is receiving significant attention in accounting. Auditors often struggle to know what tasks to automate and how to prioritize bot development. Drawing upon sociotechnical systems theory and using a design science methodology, we develop and validate a three-step evaluation framework to assist auditors as they decide what activities to automate. We validate this framework using interviews, surveys of experienced internal and external auditors, and two case studies. By developing and validating our framework through the lens of sociotechnical systems theory, we also provide several insights …

Internal Auditors’ Role In Organizational Innovation: A Social Network Perspective, Margaret H. Christ, Anna Eulerich, Marc Eulerich, David A. Wood

Faculty Publications

Organizations use innovations to adapt, grow their business, and differentiate themselves from their competitors. However, innovations can introduce new risks to the organization that the internal audit function (IAF) should address. We interview and survey internal auditors about how they respond to innovations, such as the use of emerging technologies, adopted by their organizations. We find that social network theory provides a useful lens through which to interpret our interview results and to guide our survey development and analysis. In particular, we find that the embeddedness of the internal auditors with management, but not with the audit committee, is a …

Personalized Priority Policies In Call Centers Using Past Customer Interaction Information, Brett A. Hathaway, Seyed Morteza Emadi, Vinayak Deshpande

Faculty Publications

Companies are increasingly personalizing their product or service offerings based on their customers' history of interactions to increase revenue or improve customer service. In this paper we show how call centers can improve customer service by implementing personalized priority policies. Under personalized priority policies, managers use customer contact history to predict individual-level caller abandonment and redialing behavior and prioritize them based on these predictions to improve operational performance. We provide a framework for how companies can use individual-level customer history data to capture the idiosyncratic preferences and beliefs that impact caller abandonment and redialing behavior, and quantify the improvements to …

Social Media Analysts And Sell‑Side Analyst Research, Michael S. Drake, James R. Moon Jr., Brady J. Twedt, James D. Warren

Faculty Publications

We examine how research posted by “social media analysts” (SMAs)—individuals posting equity research online via social media investment platforms—is related to research subsequently produced by professional sell-side equity analysts. Using data from Seeking Alpha, we find that the market reaction to sell-side analyst research is substantially reduced when the analyst research is preceded by the report of an SMA, and that this is particularly true of sell-side analysts’ earnings forecasts. We further find that this effect is more pronounced when SMA reports contain more decision-useful language, are produced by SMAs with greater expertise, and relate to firms with greater retail …

A Review Of Sensory Imagery For Consumer Psychology, Ryan S. Elder, Aradhna Krishna

Faculty Publications

his review of mental imagery research has the core objective of fostering more research on the topic of sensory imagery. The review is organized around a conceptual framework highlighting (a) how mental imagery is formed, (b) the elicitation and elaboration of mental imagery, (c) the multi-modal nature of sensory imagery, and (d) the consumer behavior consequences of mental imagery. This conceptual framework provides many new lenses through which researchers can view prior findings, and thereby motivates innovative new research ideas. Future research directions are provided in each section of the review, with additional unexplored opportunities presented in a final section

A Framework For Phronetic Ldt Theory, Jason K. Mcdonald

Faculty Publications

My purpose in this chapter is to offer a reimagined view of theory in the field of learning design and technology (LDT). Instead of viewing theory as an external storehouse of knowledge, or a rule-like system for professionals to apply, in this framework theory is viewed as an orienting aid that supports practitioners as they refine their personal capacities for perception, discrimination, and judgment. Theory plays this orienting role as it offers insights into LDT-relevant practical knowledge, productive heuristics, points professionals towards opportunities to act, or identifies significant patterns and forms of excellence to which they can pay attention as …

Sizing An Open-Channel Woodchip Bioreactor To Treat Nitrate From Agricultural Tile Drainage And Achieve Water Quality Targets, Pam Krone, Ross Clark, Jason Adelaars, Mason Leandro, Alex Henson, Jessica Williamson, Heather Bischel, Olivia Wrightwood, Fred Watson

AES Faculty Publications and Presentations

Woodchip bioreactors are capable of removing nitrate from agricultural runoff and subsurface tile drain water, alleviating human health hazards and harmful discharge to the environment. Water pumped from agricultural tile drain sumps to nearby ditches or channels could be cost-effectively diverted through a woodchip bioreactor to remove nitrate prior to discharge into local waterways. Sizing the bioreactor to achieve targeted outlet concentrations within a minimum footprint is important to minimizing cost. Determining the necessary bioreactor size should involve a hydrological component as well as reaction type and rates. We measured inflow and outflow nitrate concentrations in a pumped open-channel woodchip …

A Preliminary Validation Of The Polish Version Of The Comprehensive Intellectual Humility Scale (Cihs), Zdzisław Kroplewski, Elizabeth J. Krumrei-Mancuso, Grażyna Bielecka, Małgorzata Szcześniak

All Faculty Open Access Publications

Background: In the last few years, empirical research on intellectual humility has grown notably, involving the elaboration of promising measures that provide a different outlook on the construct. Although all of them offer valid, theoretically sound, and meaningful contributions, we selected the 22-item Comprehensive Intellectual Humility Scale (CIHS) by Krumrei-Mancuso and Rouse for validation. The rationale for choosing this questionnaire for Polish validation stands in its multidimensional nature, which enables the study of various nuances of this psychological concept. Methods: The research was carried out with the participation of 260 adults (Study 1) and 210 adults (Study 2). The respondents …

A Simple Approach To Better Distinguish Real Earnings Manipulation From Strategy Changes, Theodore E. Christensen, Adrienna Huffman, Melissa F. Lewis-Western, Kristen Valentine

Faculty Publications

Researchers typically infer real earnings management when a firm’s operating and investing activities differ from industry norms. A significant problem with classifying deviations from industry averages as myopic earnings management is that companies can change their operating and investing decisions for strategic business reasons rather than to mislead stakeholders. Using principal components analysis, we systematically evaluate existing measures and develop a comprehensive real activities measure to better capture earnings manipulation. Our measure reflects (i) deviations from industry averages across multiple activities and (ii) other signals of manipulation. This approach is promising because, although there are many sources of abnormal activities, …

Students Coming Prepared To Class? A Review Of The Literature With A Call To Research, Melissa P. Larson, Jace Linnell

Faculty Publications

In this literature review, we show that little attention has been given to pre-class learning in a flipped classroom setting. To support learning, a flipped classroom shifts the learning of basic content from a classroom setting to a pre-class setting, thereby freeing up time within class for more active learning activities. Active learning activities support student-centered learning as peers collaborate with deep application of pre-class learning concepts. Thus, higher-order skills of critical thinking and lifelong learning, which are valued in the accounting education curriculum and profession, can be developed through a flipped classroom pedagogy. However, if pre-class learning is not …

Fool Me Once, Shame On You; Fool Me Twice, Shame On Me: The Long-Term Impact Of Arthur Andersen’S Demise On Partners’ Audit Quality*, Feng Guo, Ling Lei Lisic, Jeffrey Pittman, Timothy Seidel, Mi Zhou, Ying Zhou

Faculty Publications

Although recent evidence suggests that individual audit partners explain a substantial portion of the variation in audit quality proxies, much less is known about what determines an audit partner’s quality. Psychology and behavioral economics theories hold that an individual’s experiences can have enduring impacts on subsequent behavior. We examine whether auditors’ direct exposure to Arthur Andersen’s collapse has a long-term impact on the quality of their audits. Our evidence implies that audit partners who directly experienced Andersen’s demise impose stricter monitoring evident in their clients exhibiting a lower propensity for misstatements and small profits, and paying higher audit fees. Importantly, …

The Impact Of Managerial Discretion In Revenue Recognition: A Reexamination*, Linda A. Myers, Roy Schmardebeck, Timothy Seidel, Michael D. Stuart

Faculty Publications

Although the FASB and IASB conceptual frameworks identify relevance and faithful representation as the fundamental qualitative characteristics of useful information, prior research suggests that revenue recognition accounting standards that restrict managerial discretion resulted in improved faithful representation but reduced relevance. We use the adoption of Accounting Standards Update (ASU) 2009-13 and ASU 2009-14 to examine the effects of increased managerial discretion to accelerate revenue recognition in multiple-deliverable arrangements; that is, transactions where vendors sell multiple products or services that are delivered at different points in time. We find that increased discretion results in an increase in the relevance of reported …

Dark Social Influencer Engagement In Brand Communication, Jason Shi-Yang Lim, Claresta Si Ya Yeo, Weihui Leow, Xian Hui Ng, Augustine Pang

Research Collection Lee Kong Chian School Of Business

Increasingly, consumers are seeking immediate and personalized communication with businesses (Facebook, 2018) and organizations are expected to engage customers in a two-way dialogue. Engagement encapsulates “high relevance of brands to consumers and the development of an emotional connection between consumers and brands” (Rappaport, 2007, p. 138). Online engagement connotes commitment to a relationship, “personified by the website or other computer-mediated entities designed to communicate brand value” (Mollen & Wilson, 2010, p. 923). To engage consumers, businesses are turning to social media influencers (SMIs), who have their own social networks online (Khamis et al., 2016). Growing concerns over privacy and control …

Discussion Of ‘The Effect Of Changes In Income Shifting On Affiliate Managers’ Internal Reporting Decisions, Zackery D. Fox, Ryan J. Wilson

Faculty Publications

Klassen and Valle Ruiz (hereafter KVR) investigate an interesting question that has not been explored in existing research. Specifically, they look at the effect of a change in income shifting strategy on affiliate managers’ internal reporting choices. The paper adds to a growing category of the tax accounting literature examining the consequences of multinational enterprises (MNEs) tax-motivated income shifting for various stakeholders. KVR turn their focus within the firm by testing whether distortions caused by tax-motivated income shifting alter affiliate managers’ internal reporting behavior.

Measuring Social Connectedness During Shared Leisure Activities Using Oxytocin: A Comparison Of Sampling Urine Versus Saliva, Karen K. Melton, Camilla Hodge, Madeline L. Haron, Maria Boccia

Faculty Publications

Leisure experiences are often associated with social connectedness. One measure of social connection underutilized in leisure studies is the neurohormone oxytocin. This methodological note considers issues researchers need to address when incorporating oxytocin in their study design. Noninvasive sources for sampling oxytocin include saliva and urine; however, the decision about which method to employ is not well documented. This study provides the first methodological note on collecting oxytocin in leisure studies and provides a comparison of urine vs. saliva measures for oxytocin in the context of leisure activities. Our findings indicate that urine samples are more sensitive to oxytocin change …

Challenges Of Ecological Momentary Assessments To Study Family Leisure: Participants’ Perspectives, Kelly D. Chandler, Camilla Hodge, Kara Mcelvaine, Ericka J. Olschewski, Karen K. Melton, Pascal Deboeck

Faculty Publications

Scholars have documented the research tradeoffs of using ecological momentary assessments (EMA) to study daily life. Less is known about participants’ perspectives. The aim of this research note was to delineate the challenges of participating in a 14-day EMA study of family leisure described by 41 individuals (mothers, fathers, and adolescents) from 14 families to inform future family leisure studies using EMA. Participants identified three potential challenges: repetitive questions, inconvenient signals, and short response windows. Despite these challenges, the majority of participants indicated that they would recommend a similar study to others. The reality that so many families feel squeezed …

Parent–Child Leisure And Parent Affect: The Role Of Family Structure, Camilla Hodge, Jocelyn Wikle

Faculty Publications

This study evaluates differences in parent–child leisure and parent affect across single- and two-parent families. The Ecology of Family Experiences framework suggests contextual factors such as family structure and the novelty of the activity environment contribute to heterogeneity in how parents experience leisure, partly because constraints may differ across family structures. Using a large, nationally representative data sample of parents from the American Time Use Survey (N = 78,353), this study shows single-parents experience leisure deficits compared to other parents, and leisure deficits are greatest in home-based leisure. Additionally, using a subsample (N = 16,214), we found that at-home leisure …

Ecology Of Family Experiences: Contextualizing Family Leisure For Human Development & Family Relations, Karen K. Melton, Camilla Hodge, Mat D. Duerden

Faculty Publications

All family leisure is not equal. Yet, little is known about the mechanisms linking different types of family leisure to different human development and family relations outcomes. The Ecology of Family Experiences (EFE) framework provides a sensitizing lens for the study of the conditions under which family leisure is beneficial to individuals and families. Specifically, the framework suggests three domains—Family, Activity, and Time—iteratively interact to generate different levels of individual and family outcomes (i.e., responses, meaning, and development). The EFE necessitates research built on ecologically valid study designs that incorporate innovative measurement approaches. Scholars using such approaches can increase the …

The Transformative Tourism Learning Model, Jill Bueddefeld, Mat D. Duerden

Faculty Publications

This conceptual paper addresses gaps in transformative learning and tourism literature. We argue for a more complete integration of Transformative Learning Theory within tourism literature, in order to better understand tourism learning as both a process and a product. The Transformative Tourism Learning Model is proposed as a framework for understanding how to intentionally plan and design tourism learning experiences with specific learning processes and outcomes in mind. This paper offers a synthesis of transformative literature within tourism contexts and the proposes the Transformative Tourism Learning Model to provide researchers and practitioners with a guiding framework in both the design …

Changing The Business Narrative: A Guide To Successful Experience Offerings, J. Robert Rossman, Mat D. Duerden

Faculty Publications

Purpose

Design/methodology/approach

Leisure, Eudaimonic Behavior, Physical Activity And Well-Being Of Older Adults, Jungsu Ryu, Jinmoo Heo, Gary Ellis, Mark A. Widmer

Faculty Publications

This study explored how different types of daily experiences (leisure activity, eudaimonic behaviors) and select habits and dispositions (neuroticism, dispositional depression, physical activity level), are related to situational well-being (situational depression, immediate positive affect) among older adults from a community center. Six hundred thirty-eight situational experience sampling observations were provided by 19 participants ranging in age from 59 to 81 years (M¼68.68, SD¼7.17). Each participant was signaled on five randomly selected occasions each day for seven consecutive days. Upon receiving a signal, participants completed questionnaires measuring their activity participation and situational well-being at the time of the signal. Significant predictors …

Lochner Revenant: The Dormant Commerce Clause & Extraterritoriality, Robin Feldman, Gideon Schor

Faculty Scholarship

During the Lochner era, the Supreme Court, relying on broad inter- pretations of constitutional doctrine, struck down scores of state statutes with an essentially free hand. Today, some federal courts are heading to- wards a new Lochner era, in which numerous state laws regulating health and safety can be invalidated on the thinnest of constitutional grounds. The issues implicate not only a vast amount of national commerce but also the Constitution’s careful balance between federal and state power. Specifically, in two decisions from the late 1980s, the Supreme Court extracted language from a 1935 decision and used that language to …

Implementing A (Modern) Progressive Consumption Tax, Manoj Viswanathan

Faculty Scholarship

Progressively taxing consumption has much normative appeal, but pre­ vious legal scholarship has incorrectly assumed that directly accounting for the expenditures of individual taxpayers is administratively infeasible. Changes in consumer spending and advances in technology require revisiting this assumption. This article proposes a novel framework through which an individual accounting progressive consumption tax (IAPCT) can be imple­ mented and establishes the IAPCT's superiority to previously proposed forms of progressive consumption taxation. IAPCT advantages include a significant reduction in tax filing costs, improved enforcement, and the immediate de­ ployment of place-based tax policy.

The New Racial Wage Code, Veena Dubal

Faculty Scholarship

The legal identity of on-demand platform workers has become a central site of conflict between labor and industry. Amidst growing economic inequality, labor representatives and workers have demanded that platform workers be afforded em­ ployee benefits and protections, including minimum wage and overtime rights. Plat­ form industrialists, meanwhile, have proffered a new regulatory category of worker­ neither employee nor independent contractor-that limits the protections available to the workforce, legalizes unpredictable, digitally-personalized piece-pay, and con­ stricts a worker's right to negotiate different terms. To date, legal and socio-legal scholars have primarily analyzed this third category of worker, codified by Proposi­ tion …

Public Undersight, Christina Koningisor

Faculty Scholarship

No abstract provided.