Business Commons^™

Technology’S Historical Impact On The Wealth Management Business And How Advisors Plan To Evolve Around Career Challenges Posed By Artificial Intelligence, Nick George

Undergraduate Honors Theses

The past few decades have molded our contemporary financial experiences and have forced financial advisors to plan for a career-altering pivot in the near future. Over the last fifty years, wealth advisors have seen dozens of incidents known as “extinction-level events”, described as the two-way path a consultant faces when new technological advancements occur. We used data collected from real-world financial advisors, client service associates, and academic publications to assess the next big turning point of the industry, Artificial Intelligence, and how it both differs and relates to other developments of this caliber within the industry, such as the rise …

The Role Of Cultural Contexts Within Marketing Strategies Of Experiential Tourism Across Countries That Rely Heavily On Tourism, Maren Bronson

Undergraduate Honors Theses

Developing a cultural mindset requires awareness of one’s cultural background and recognizing that culture provides a broader framework for understanding the world around us (e.g. values, behaviors, and expectations). At the same time, tourism continues to expand globally, contributing approximately 10% of global GDP in 2025, serving as a major driver of economic growth for destination countries (WTTC, 2025). As destinations increasingly rely on international visitors, tourism marketing must satisfy the needs and wants of international tourists. This thesis reviews the literature on culture, marketing, and tourism to  examine how cultural contexts shape experiential tourism marketing strategies in tourism-dependent countries, …

Meeting The Moment With Ai-Employer Informed Education, Brent Terwilliger, John Faraca

Publications

As artificial intelligence transforms aviation, aerospace, and autonomy-related sectors, higher education must adapt to meet evolving workforce demands. This session shares emerging findings from a nationwide study led by Embry-Riddle Aeronautical University, focused on employer perceptions of AI adoption, responsible use, and workforce preparedness in domains including uncrewed systems, space systems, robotics, and advanced air mobility. Based on a structured survey and follow-up interviews, the presentation explores how organizations are using AI tools, from generative platforms to enterprise systems, and defining effective and inappropriate use in operational contexts. Participants will gain insight into critical concerns (e.g., data privacy, compliance, security, …

Green Building Certification And Global Warming: Between Environmental Performance And Greenwashing, Marcel Michalak

Student Theses 2015-Present

This paper addresses the role of green building certifications in addressing global warming. The growing trend of pursuing certificates, such as LEED or BREEAM, can be perceived as a great symbol of resilience and desire to improve the quality of our environment. Unfortunately, in the majority of cases, developers or companies use sustainable labels more as a marketing tool than a real commitment to environmental effectiveness. This paper explores whether green building certifications effectively reduce global warming and how they may serve as tools for greenwashing. Chapter One lays the foundation for why green building certifications exist and why they …

Not Retirement, But A Rewiring And Fresh Perspectives Post-Dbs, Says Piyush Gupta [Interview With Business Times], Su Shyan Lee, Piyush Gupta

Oral History Collection

In an interview with The Business Times, SMU Chairman Piyush Gupta discussed topics ranging from meditation and conservation to the future of education. On his role at SMU, he emphasised his desire to help shape tertiary education and noted that the rise of AI makes it critical to rethink how we learn. Mr Gupta believes that in an AI-driven world, students must move beyond domain knowledge to focus on interpreting information, "connecting the dots," and engaging others with genuine empathy. He is supportive of a more experiential curriculum at SMU — one that focuses on regional exposure through internships and …

Foreign Direct Investment And Economic Growth: Assessing Mediation Role Of Financial Development.., Adam Salehe Kizigha, Ellinami John Minja, Neema Robert Towo

Business Management Review

This study examines the mediating role of financial development in the relationship between foreign direct investment (FDI) and economic growth in low financial development (LFD) economies within the SADC region over the period 1991–2020. Using panel data techniques, including fixed effects estimation with Driscoll–Kraay standard errors and an instrumental variable approach, the analysis captures both the direct and indirect channels through which FDI influences economic growth. The findings indicate that, FDI exerts a positive and statistically significant direct effect on economic growth. More importantly, the results reveal a positive indirect (suppression) effect, whereby FDI mitigates the adverse impact of weak …

Financial Outcomes Of Digital Marketing, Jaihyun Jeon

Dissertations - ALL

Digital technologies have transformed how information about firms is created, disseminated, and interpreted in the marketplace. In particular, social media and artificial intelligence (AI) have introduced new channels through which marketing-related information reaches financial markets. Consumers increasingly share product experiences and opinions on social media, while firms communicate technological initiatives through corporate disclosures such as press releases. These developments have reshaped the information environment surrounding firms and influence how investors and financial analysts evaluate firm performance. In this dissertation, I examine how digitally mediated information originating from both consumers and firms affects financial market perceptions, contributing to research at the …

Systemic Employment Discrimination And Class Actions: The Extent Of Structural Litigation In The United States And Brazil, Ricardo Jose Macedo De Britto Pereira

Dissertations - ALL

This dissertation explores class actions against systemic employment discrimination in the United States and Brazil, adopting a collective perspective that strengthens the enforcement of rights. The study also examines whether affirmative action can be implemented as a remedy without dividing groups or triggering resistance in political scenarios unfavorable to inclusive and diverse work environments. The focus is on institutional responses addressing structures of discrimination through procedural tools that advance reforms and prevent setbacks. The dissertation develops a political and legal theoretical background of collective rights, identifying unequal structures in society and pathways for reform, and examining employers’ authority, labor segmentation, …

Accounting In Action: The Examination Of Audit, Tax Policy, Economic Ideology, And Corporate Strategy, Luke S. Angle

Honors Theses

This thesis presents a comprehensive examination of financial reporting, auditing, tax policy, and corporate strategy through a structured series of case studies conducted over an academic year. The primary objective of this investigation is to develop an applied understanding of how accounting concepts function in real-world business environments and how financial information informs decision-making by investors, regulators, and corporate management. Each case study explores a distinct area of financial reporting, including the analysis of public company disclosures, the evaluation of regulatory developments, the consideration of economic ideology, and the assessment of strategic business decisions.

The methodology employed in this study …

The Paradox Of Perfection: Hidden Risks Of High-Performing Ai In Human-In-The-Loop Governance, Chen Zhong, Alper Yayla, Xueping Liang

Proceedings of the Cognitive Innovation Conference (CognoCon)

As AI systems achieve near-perfect accuracy in high-stakes decision-making domains, governance frameworks risk overlooking a critical paradox: superior AI reliability may render human oversight ceremonial rather than functional. This paper presents a theoretically grounded experimental research design to investigate Automation Complacency—the cognitive degradation of human vigilance triggered by sustained streaks of accurate AI outputs. Grounded in Dual-Process Theory and the competency trap literature, we hypothesize that consistent AI reliability shifts operators from analytical (System 2) to heuristic (System 1) processing, significantly impairing error detection when AI eventually fails. Using a simulated phishing detection task (N=200), we plan to test how …

Artificial Intelligence, Large Language Models, Ai Applications, Ai Business Transformation, Reza Vaezi

Proceedings of the Cognitive Innovation Conference (CognoCon)

This paper critically examines the prevailing approaches to AI ethics, arguing that current frameworks—focused on regulation, compliance, and risk mitigation—are insufficient for guiding increasingly autonomous and socially influential AI systems. It contends that ethical behavior in humans arises from morality that is rooted in human empathy, which AI lacks. By differentiating between morality (emotionally intuitive) and ethics (analytical and rule-based), the paper highlights the limitations of procedural ethics in AI, which operates solely in an analytical mode. The author proposes an alternative path for ethical AI through conscious empathic AI, suggesting that embedding empathic capacities could stabilize moral behavior in …

Llms Are Not The Answer Relevant Ai For Business Transformation, Christopher Simpkins

Proceedings of the Cognitive Innovation Conference (CognoCon)

AI hype is driving AI failure. Hype-driven focus on LLM-centric AI products – which in reality have few practical applications – is causing businesses to miss out on the real opportunities offered by the breadth of AI that is more relevant to their problems. In this position paper I provide a definition of AI that focuses on the kinds of problems AI can solve and a brief introduction to the broad field of AI. I then explain at a high level why LLMs fall short of their hype and always will, as a consequence of fundamental technical limitations. Within the …

When Humans Stop Thinking: Cognitive Offloading, Atrophy Risk, And The Design Of Human-Ai Intelligence, Pravinya Mandalapu, Adriane B. Randolph, Andrea Taylor

Proceedings of the Cognitive Innovation Conference (CognoCon)

As artificial intelligence (AI) systems proliferate across professional and everyday contexts, humans increasingly rely on these tools to perform cognitive tasks they once carried out internally. This phenomenon of cognitive offloading extends beyond the use of traditional aids like calendars or calculators, raising foundational questions about how deep reliance on AI reshapes human cognition itself (Risko & Gilbert, 2016). While offloading can enhance immediate task performance, emerging evidence suggests meaningful costs to memory retention, judgment quality, and creative autonomy (Burnett & Richmond, 2025; Risko et al., 2023). Drawing on seminal work by Cliff Nass and colleagues on media multitasking, task-switching, …

Agentic Implementation In Business Processes With Guardrails, Kunal Kumar

Proceedings of the Cognitive Innovation Conference (CognoCon)

Enterprises are increasingly adopting Large Language Models (LLMs) to enhance automation in document driven workflows. However, their probabilistic behavior raises challenges related to governance, auditability, and regulatory compliance. This work proposes an agentic automation framework that integrates LLM-based cognitive services with Robotic Process Automation (RPA) to enable intelligent document processing while preserving determinism and traceability. The architecture separates probabilistic interpretation from deterministic execution, using LLMs for bounded information extraction and RPA for rule-based orchestration, validation, and audit logging. To mitigate risks associated with nondeterministic AI behavior, the framework incorporates guardrails such as structured prompting, confidence thresholds, human-in-the-loop review, and comprehensive …

Climate Policy Uncertainty And Housing Prices: Analyzing Bidirectional Transmission Across U.S. Metropolitan Areas, Sourav Batabyal, Alper Gormus

Finance and Economics

This study examines the relationship between climate policy uncertainty (CPU) and residential housing prices across U.S. metropolitan areas using the U.S. CPU index developed by Gavriilidis in 2021 and monthly S&P CoreLogic Case-Shiller Home Price Indices, covering January 1991 to May 2024. Employing a Fourier-augmented Toda–Yamamoto causality framework that accounts for both abrupt and gradual structural breaks, we document significant CPU → housing prices transmission in multiple metropolitan markets, with bidirectional transmission dynamics emerging in Los Angeles, New York, San Diego, and San Francisco, as well as at the U.S. national level. The results reveal substantial spatial heterogeneity across various …

Education, Evaluation, And Impact Of A Delegation Learning Session In The Care Pair Model, Tiffany M. Whitney

Doctor of Nursing Practice Projects: College of Nursing

The persistent nurse shortage is forcing the health sector to think about the way care is provided, and teams collaborate. One model, the Care Pair Model (CPM), pairs registered nurses (RNs) with nursing assistants (NAs) to distribute responsibility and provide patient care in a timely manner and with the best quality. Even though the model encourages working together effectively, many nurses still find it difficult to delegate to uncertainty, lack of confidence, or communication barriers. Improving these abilities is essential for fostering trust, ensuring a smooth workflow, and providing for patient and provider needs.

This Doctor of Nursing Practice (DNP) …

Monetary Policy Regimes And Commercial Real Estate A Comparative Analysis Of The Relationship Between Interest Rates And Capitalization Rates In The Post-Gfc And Post-Covid Periods, Brooke Matney

Honors Theses

This study analyzes the relationship between U.S. interest rates and capitalization rates within commercial real estate under different monetary policy regimes. Specifically, the research examines whether the relationship between interest rates and cap rates changed structurally between the post-Global Financial Crisis (GFC) period and the post-COVID tightening cycle. Using quarterly data from 2000–2025 obtained from Federal Reserve Economic Data (FRED), the study compares movements in the 10-Year U.S. Treasury yield and a constructed cap rate proxy derived from rental income and property price index data. Linear regression analysis was conducted across three monetary policy periods: the post-GFC expansionary environment (2010– …

A Compilation Of Accounting Studies And Analyses, Ashley Mason

Honors Theses

Over the course of two semesters in ACCY 420, under the instruction of Dr. Victoria Dickinson, my team and I were given a company and tasked with creating an operational plan and audit plan to account for the solution we developed. These case studies required us to research the topic and to also reflect on what we have learned in previous accounting classes. In each of these cases, my team and I researched the topics, proposed a solution, developed a presentation, and then argued our solution to a panel of accounting and business professionals. These experiences strengthened my public speaking …

A Compilation Of Accounting Case Studies, George R. Vandyke

Honors Theses

This thesis has been composed throughout the process of taking the Honors Accounting 420 class. This class spans two semesters and helps students understand certain aspects of financial accounting and related areas. These cases range from what may be involved in an audit to examining a company and how certain new laws may affect its business operations.

The information gathered for this was through group work and collaboration to achieve the common goal of completing each case. The cases varied from week to week, as well as the people with whom you would be working. This led to many different …

Analyzing Comtemporary Accounting Issues: Case Studies In Audit, Tax, And Financial Regulation, Diya S. Patel

Honors Theses

This thesis is comprised of five case studies that explore a range of contemporary issues in accounting, with a focus on auditing, financial reporting, regulatory compliance, and evolving role of accountants in a complex business environment. Dr. Victoria Dickinson assigned and advised the case studies throughout the Honors Accountancy 420 course. The case studies examine the analysis and interpretation of financial statements, emphasizing the identification of risk, the use of professional judgment, and the implementation of internal controls to ensure accuracy and transparency. Additionally, the case studies evaluate the growing impact of regulatory frameworks on businesses, highlighting both the intended …

Center For Manufacturing Excellence Capstone Project: Critter Catchers, Wilson R. Eatherly, Sophie C. Smith, Joyce W. Nkanor

Honors Theses

The Haley Barbour Center for Manufacturing Excellence annually presents seniors with the opportunity to do a capstone project that encapsulates their skills learned throughout undergraduate coursework. The interdisciplinary teams are made up of engineering, accounting, and business students. These students bring their skill sets together to come up with a business plan for the project they have been placed on. This team, Critter Catchers, chose to manufacture non-lethal animal traps meant to be a safe alternative to traps on the market that may injure animals. The trap was made primarily out of wood and operated by means of a pressure-triggered …

Cases In Accounting Contexts, Carson T. Kimble

Honors Theses

This thesis examines a series of eight applied case studies that explore contemporary issues in accounting. Rather than focusing on a single research question, this project is a broad set of accounting situations completed through a yearlong thesis class under the guidance of Dr. Victoria Dickinson. These cases explored technical skills, professional judgement, and analytical reasoning in the accounting profession. These cases required professional research, including analysis of financial statements, review of regulations, and evaluation of academic sources. The work also emphasized collaboration among classmates and application to real-world scenarios. The thesis explored a variety of challenges that accountants encounter …

The Design And Manufacturing Process Of The Concealed Shelf, Clarence A. Matthews Iv

Honors Theses

The Haley Barbour Center for Manufacturing Excellence (CME) at the University of Mississippi challenges students to manufacture a product and put forth a balanced manufacturing line in a senior capstone project. The chosen product was a concealed shelf, or a shelf with a hidden compartment. The team aimed to design a product, formulate a project plan, analyze the market, conduct financial analysis, develop a prototype, establish a manufacturing process, and demonstrate that process in two production runs. The team used tools such as Computer Aided Design (CAD), market surveys, jig creation, and line balancing to accomplish these tasks. After two …

Various Cases Studies On Kraft Heinz, Thomas Sowell, And More, Aidan K. Bitting

Honors Theses

This thesis is composed of various case studies that were completed throughout the course of the Honors Accounting 420 class. Over the course of the school year, these cases covered diverse topics related to accounting and finance. Each case has a different format which requires different solutions. Some cases were focused on the analysis of a 10-K, while other cases were focused on the effects new laws and regulations can have on the way a company conducts business.

Most of the cases were completed in groups. This helped emphasize the importance of teamwork and collaboration. The groups varied case by …

Manufacturing Process Of A Wooden Tortilla Press: Idea To Production, Colleen Nolan, Ben Bird, Olivia Marque, Emma Palmer, Hayden Walker

Honors Theses

The purpose of this thesis is to document the design, development, and manufacturing of a wooden tortilla press completed as a capstone project through the Center for Manufacturing Excellence (CME). The project follows a structured product development process that began with problem definition and concept development, progressed through design, prototyping, and jig fabrication, and culminated in a full production run on the CME shop floor. A multidisciplinary team, including engineers, a marketer, and an accountant, collaborated throughout the project to support both technical development and manufacturing execution. Project planning and scheduling were established early and maintained throughout the project to …

Accy 420 Financial Reporting Casework And Class Takeaways, Davis C. Brewer

Honors Theses

In my practicum class during my junior year at the University of Mississippi, Dr. Dickinson assigned eight case studies over the course of our Accountancy 420 course. These case studies involved several different topics, many regarding financial reporting. This included a wide range of topics such as the Corporate Transparency Act, ESG regulations, asset theory, and most importantly the new Make America Healthy Again (MAHA) regulations. Throughout the year guest speakers would come to class and discuss working in the accounting industry, as well as answer any questions that we might have. During this time, we learned how to analyze …

Of Corporations And Compliance: Accountancy Case Studies And An Exploration Of Future-Oriented Action In Corporate Accounting, Nathan K. Woo

Honors Theses

This thesis compiles several case studies completed under the direction of Dr. Victoria Dickinson during the 2024–2025 academic year for the fulfillment of requirements imposed by Accountancy 420: Independent Study. The first semester (Fall 2024) involved four research cases. The first case involved analysis of AMC Entertainment’s annual report (10-K) for the purpose of identifying pertinent financial statement information and creating risk-mitigation strategies. The second case pertained to the January 2024 Corporate Transparency Act and its effect on reporting companies. The third case centered around analysis of the relationship between environmental, social, and governance (ESG) issues and public accounting. Finally, …

How National Trends Impact Accounting, Greyson Antes

Honors Theses

The following thesis contains eight accounting case studies performed throughout the 2024 academic year concerning a multitude of topics like the “Make America Healthy Again” movement and other related themes impacting the accounting industry. During these projects, students were randomly assigned to different groups to work on case studies. There were five miscellaneous cases covering different accounting topics that ultimately culminated into the final topic in the spring semester. This final topic contained three large case studies, all with the same group, investigating how the “Make America Healthy Again” (MAHA) movement would impact the audit plan for Kellanova, a snack …

Accounting In A Changing Landscape: A Collection Of Case Studies, Rachel K. Rowe

Honors Theses

This thesis comprises six independent yet interconnected case studies that reflect on a range of modern accounting and regulatory topics. These cases were written under the direction of Dr. Victoria Dickinson during two semesters of the Professional Research and Development Thesis Program at the University of Mississippi. The purpose of this class is to provide students with the opportunity to research cases that have real-world applications in the field of accounting.

The first case explores Environmental, Social, and Governance (ESG) issues, emphasizing the increased importance of reporting for them and the growing role of accountants in sustainability assurance. The second …

Accounting In Practice: An Analysis Of Real-World Business And Regulatory Case Studies, Claire E. Coursey

Honors Theses

This thesis consists of several accounting case studies completed throughout two semesters of Honors Accountancy 420 under the direction of Dr. Victoria Dickinson. The projects combined both individual and group work and focused on applying accounting knowledge to real-world business situations and current events. Each case study required research, analysis, and evaluation of topics related to financial reporting, auditing, regulation, and corporate operations. Throughout the fall semester, the case studies introduced a variety of accounting and business topics that helped develop research, analytical, and communication skills. During the spring semester, the primary focus shifted toward analyzing the potential impact of …