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Articles 1 - 8 of 8
Full-Text Articles in Business
An Empirical Investigation Of Decision Aids To Improve Auditor Effectiveness In Analytical Review, Robert N. Marley
An Empirical Investigation Of Decision Aids To Improve Auditor Effectiveness In Analytical Review, Robert N. Marley
USF Tampa Graduate Theses and Dissertations
There is considerable evidence in the audit literature that even though auditors usually identify the relevant information needed to propose and select the correct cause of an unexpected fluctuation, they frequently do not propose the correct cause, and even when they do propose the correct cause, they often fail to select it. I suggest that working memory limitations might be a factor contributing to this analytical review paradox. Consequently, this study investigates whether two new decision aids, designed from Cognitive Load Theory, reduce auditors' cognitive load during analytical review, freeing cognitive resources for problem solving, and ultimately leading to improved …
Capital Structure, Credit Ratings, And Sarbanes-Oxley, Kelly E. Carter
Capital Structure, Credit Ratings, And Sarbanes-Oxley, Kelly E. Carter
USF Tampa Graduate Theses and Dissertations
Since Sarbanes-Oxley (SOX) is an exogenous shock to the information environment of U.S.-listed firms, those firms might adjust their capital structures to reflect the new information environment. Using univariate and multivariate tests, including differences-in-differences, I examine SOX's effect on the capital structure of U.S.-listed firms relative to Canadian firms listed in Canada, which are treated as control firms since they are not subject to SOX. The results indicate that, after the passage of SOX, U.S.-listed firms raise their long-term debt ratios by two to three percentage points, relative to the control group. U.S. firms listed in the U.S. drive this …
In The Midst Of Organizational Change: A Survey Of Employee Perceptions Toward Separate Accreditation For Regional Campuses At The University Of South Florida, Rhonda S. Moraca
In The Midst Of Organizational Change: A Survey Of Employee Perceptions Toward Separate Accreditation For Regional Campuses At The University Of South Florida, Rhonda S. Moraca
USF Tampa Graduate Theses and Dissertations
The purpose of this study was to identify how employees in the University of South Florida System (USF System) perceived changes in their organizations and the system as a result of having separate accreditation for each campus in the USF System. This survey research provided a "snapshot" of employee perceptions at a particular point in time. The study was unique because it provided a picture of the perceptions of employees while each campus was at a different point in the organizational change process. The theoretical concept from Bolman and Deal's (2003) four frame theory was used to develop the dependent …
The Effects Of Item Complexity And The Method Used To Present A Complex Item On The Face Of A Financial Statement On Nonprofessional Investors` Judgments, Linda Gale Ragland
The Effects Of Item Complexity And The Method Used To Present A Complex Item On The Face Of A Financial Statement On Nonprofessional Investors` Judgments, Linda Gale Ragland
USF Tampa Graduate Theses and Dissertations
My study is motivated by standard setters interest in better understanding (and the gap in research as to) the effects of item complexity and disaggregation across a financial statement on users' decision processes (Bonner 2008; Glaum 2009; FASB 2010b). I examine whether complexity of an item and the method used to present the item on a financial statement influences nonprofessional investors' judgments. Specifically, I examine two issues raised concerning IAS 19 Employee Benefits. The first is to examine whether there are differences in nonprofessional investors' judgments when individual components of a complex item (defined pension cost) are disaggregated across a …
The Impact Of Paternalism And Organizational Collectivism In Multinational And Family-Owned Firms In Turkey, Jennifer Schroeder
The Impact Of Paternalism And Organizational Collectivism In Multinational And Family-Owned Firms In Turkey, Jennifer Schroeder
USF Tampa Graduate Theses and Dissertations
This correlational study examined the influences of paternalistic leadership behavior (PL) and organizational collectivism (measured at the employee level) on employee reported LMX, job satisfaction and organizational citizenship behaviors (OCBs) in two types of organizations (family-owned firms and multinational organizations) in Turkey. Survey data were collected from (N = 154) employees in family-owned and (N = 159) employees in multinational firms (MNCs). Employees in family-owned firms reported significantly higher levels of PL, organizational collectivism, LMX, and OCBs. Further examination revealed additional differences by organization type, with the family-owned sample showing no significant relationships between study variables and OCBs, in contrast …
Institutional Investors And Corporate Financial Policies, Ricky William Scott
Institutional Investors And Corporate Financial Policies, Ricky William Scott
USF Tampa Graduate Theses and Dissertations
Institutional investors influence corporate payout and research and development (R&D) investment policies. Higher payouts are encouraged by institutional investors, especially in firms with high free cash flow and poor investment opportunities. They also positively influence stock repurchases, particularly in firms with high information asymmetry. The substitution of stock repurchases for dividends as a percentage of total payout is encouraged by institutional investors. Institutional owners persuade firm management to increase research and development (R&D) investment overall and specifically in firms with higher stock liquidity, higher information asymmetry, lower free cash flow, and better investment opportunities. Institutional investors decrease agency costs in …
Using Stratified Item Selection To Reduce The Number Of Items Rated In Standard Setting, Tiffany Nicole Smith
Using Stratified Item Selection To Reduce The Number Of Items Rated In Standard Setting, Tiffany Nicole Smith
USF Tampa Graduate Theses and Dissertations
The primary purpose of this study was to evaluate the effectiveness of stratified item sampling in order to reduce the number of items needed in Modified Angoff standard setting studies. Representative subsets of items were extracted from a total of 30 full-length tests based upon content weights, item difficulty, and item discrimination. Cut scores obtained from various size subsets of each test were compared to the full-length test cut score as a measure of generalizability. Applied sampling results indicated that 50% of the full-length test is sufficient to obtain cut scores within one standard error of estimate (SEE) of the …
Ethnic Identities Among Second-Generation Haitian Young Adults In Tampa Bay, Florida: An Analysis Of The Reported Influence Of Ethnic Organizational Involvement On Disaster Response After The Earthquake Of 2010, Herrica Telus
USF Tampa Graduate Theses and Dissertations
Drawing upon 20 in-depth interviews with second generation Haitian young adults, I examined the ethnic identities and the involvement in ethnic organizations of the respondents. This study pays particular attention to how involvement in ethnic organizations influenced how the second generation Haitians believed the earthquake affected their identities and how they ultimately responded to the earthquake. Several of the findings revealed differences in how and why the respondents chose to ethnically identify such as Haitian, Haitian-American, black Haitian. The respondents' choice to join an ethnic organization was driven by different desires but the perceived influence of the organization on their …