Business Commons^™

You Can’T Spell Audit Without Ai: The Current Uses Of Artificial Intelligence In Audit, Jena Perkins

Senior Honors Theses

The accounting profession continuously adapts to the innovations provided by the broader context in which it exists. Artificial intelligence (AI) is a forerunner among tools used to enhance and optimize auditing services within the accounting profession. The realm of AI offers advancements to procedures used within an audit to detect misstatements. Based on the proprietary platforms developed by Big 4 accounting firms, AI is a key component in maintaining an advanced approach towards auditing.

Brick-By-Brick: Incorporating Lego Bricks To Increase Engagement In Managerial Accounting, Bonnie R. Albritton, Jennifer Bannister, Amy Foshee Holmes

School of Business Faculty Research

In this case study, students apply managerial accounting concepts through a business simulation as two friends use a LEGO competition to jumpstart their business. The real-world setting and kinesthetic learning increase engagement in managerial accounting as students create a unique LEGO product, estimate revenue and costs, conduct financial analyses, and prepare a presentation to pitch their business to potential investors. Implementing this project as a holistic overview to connect managerial concepts reinforces understanding and knowledge retention. Following the case study, students reported a perceived increase in engagement in the course and the ability to understand and think critically about the …

Creative Brief For Upkept, Angela Cheng

Marketing Undergraduate Honors Theses

The repair and alterations market is currently outdated and fragmented, despite the demand for repair services. Consumers are willing to spend money on repairs, but there isn’t currently a convenient solution that makes the process easy. Upkept is trying to change this market by offering a more modern, tech-enabled, online solution that makes garment repair simple and accessible. Instead of going to a tailor in person, the process is streamlined. The goal is to make clothing repair feel like an easy, everyday option rather than an expensive inconvenience. Helping consumers save time, be more sustainable, and get more value and …

Cultural Intelligence Recruitment: A Reflection Of Communication And Marketing At Wallace Myers International, Emily Salazar Coutino

Marketing Undergraduate Honors Theses

In an increasingly interconnected global economy, effective international talent acquisition hinges on the ability to navigate cultural diversity and communicate authentically across borders. This reflective thesis, anchored in a two-month internship at Wallace Myers International, a Dublin-based recruitment agency, examines how the cultural backgrounds of consultants and interns from Germany, France, Italy, Hong Kong, and the U.S. influence workplace communication, employer branding, and recruitment marketing. Drawing on Hofstede’s Cultural Dimensions Theory and Inglehart’s Theory of Cultural Transformation, the study analyzes observed communication dynamics among a diverse multinational team and their impact on candidate engagement and client relations. It explores the …

Make Fashion Circular: Extending Brand Loyalty By Extending The Life Of Garments, Madelyn Schillinger

Marketing Undergraduate Honors Theses

This research targets the fashion industry and its journey towards sustainability and circularity, specifically through the rise of clothing resale. It discusses the environmental impact of the overall fashion industry, as well as how secondhand shopping can offset the production of new items. This research also compares third party marketplaces with private, brand-operated resale platforms, exploring how each one benefits both the environment and consumers. Each resale model provides variety in user experiences, profits, and sustainability outcomes. These findings reveal that peer-to-peer platforms have helped normalize secondhand shopping, but brand resale initiatives have a greater control over sustainability and customer …

Creative Brief For Upkept, Ashley A. Wheeler

Marketing Undergraduate Honors Theses

My thesis is a creative brief and pitch for the client Upkept along with an appendix. Upkept is a tech-enabled, affordable, sustainable, online repair and alterations service. The current market for the repair and alterations industry is fragmented and outdated. Consumers want a different solution like Upkept. Our goal was to help Upkept build trust, awareness, increase accessibility, and make repair feel easy, like an everyday option rather than an expensive inconvenience. Our three deliverables for the brand were partnerships with the university and influencers, in-person touchpoints, and expanded drop-off locations and lockers.

Shopper Marketing Thesis For Upkept, Chesney Cox

Marketing Undergraduate Honors Theses

This shopper marketing brand thesis focuses on Upkept, an online tailoring and alterations company based in Rogers, Arkansas. Using research gathered through in-depth interviews, empathy maps and user personas are created to better understand customer motivations, behaviors, and perceptions surrounding clothing repair. Based on these insights, three strategic deliverables, partnerships, in-person touchpoints, and expanded services, are designed to increase brand awareness and encourage a shift in target market attitudes toward clothing repair as a valuable, accessible, and sustainable solution.

Not Just A Drink: The Cultural Evolution Of A Beverage Turned Lifestyle And Its Adaption To Spain, Ava Axtell

Marketing Undergraduate Honors Theses

This research explores the rise of dirty soda in the United States and how a simple customizable beverage evolved into a cultural ritual shaped by social media, treat culture, and the lifestyle norms of the LDS community. It analyzes the cultural meaning behind Swig’s popularity, including how influencers and online aesthetics transformed the drink into a status symbol and daily indulgence. This study also compares U.S. and Spanish cultural values, including individualism, indulgence, and social rituals, to determine how Swig must adapt its product, branding, and store model for successful expansion into Spain. Findings reveal that while dirty soda thrives …

Program Factors Influencing Investment In Nhri Leadership Mentoring Relationships, Elizabeth A. Kenes

Department of Agricultural Leadership, Education, and Communication: Dissertations, Theses, and Student Research

The purpose of this study was to examine how specific programmatic factors influence levels of investment within mentoring relationships in a collegiate leadership mentoring program. Previous research has demonstrated the benefits of mentoring; however, much of this work has relied on self-reported data and has not directly linked program factors to clearly defined mentoring outcomes. This study addresses this gap by examining how relationship duration, meeting consistency, and training and learning predict mentoring investment using observational program data.

Using the Investment Triangle framework and an integrative theoretical framework as guiding foundations, this study examined mentoring investment within NHRI Leadership Mentoring …

Ferrari N.V. Capstone Strategic Report, Isabel Pillaii

Honors Program: Senior Projects (Public)

This report explores the strategic position of Ferrari through Porter’s Five Forces, PESTEL, VRIO Analysis, Value Chain, and SWOT analysis. Then the report offers recommendations to the main tensions and strategic dilemmas before finally making remarks on the risks and limitations of this report. This report remarks on the strong strategic position of Ferrari due to branding, and its strong performance in Formula 1 racing and overall product specifications. It also remarks on Ferrari’s exposure to political, economic, and legal risk related to sustainability, supply chain stability, and exchange rate risk. This report recommends that Ferrari continues investing in electric …

Expanding Links Between Work Values And Occupations: Development Of The Occupational Values Inventory (Ovi), Nicholas F. Heimpel, Kevin Hoff, Zihan Liu, Federick L. Oswald, James Rounds

Research Collection Lee Kong Chian School Of Business

This research developed the Occupational Values Inventory (OVI), a 30-item measure that expands the content coverage of work values by linking into a broad range of O*NET occupational descriptors, including Work Activities and Work Contexts, along with salary data from the Bureau of Labor Statistics. The OVI assesses 11 work values—Interpersonal, Outdoor, Physical, Leadership, Salary, Prestige, Variety, Interest, Work Hours, Knowledge Utilization, and Autonomy—providing an updated and refined coverage of work values relevant to people and occupations in the modern labor market. Study 1 (N = 768) developed and refined the OVI’s scales using conceptual and psychometric criteria, also reporting …

Artificial Intelligence In Video Production, Jonathan Ringor

Theses

This project examines the role of artificial intelligence in video advertisement production and explores whether AI can help bridge the gap between everyday users and professional advertising. The project combined both creative production and audience research. To do this, three original AI-generated advertisements were created in distinct commercial formats: a pharmaceutical advertisement, a petcentered narrative commercial, and a lifestyle montage advertisement. After the advertisements were completed, audience response was measured through a survey of U.S.-based participants. Participants evaluated each advertisement on realism, emotional engagement, trustworthiness, polish, and authenticity. The results showed that the advertisements were not perceived equally. The pet …

The Dynamics Of Trust: Exploring The Unique Antecedents Of Firm Versus Executive Level Trust, Hameeda Sharifi

Executive DBA Dissertations

No abstract provided.

The Impact Of Change In The Legal Definition Of Confidentiality On The Redaction Behavior Of U.S. Firms, Alexey Alferov

Graduate Theses and Dissertations

U.S. public companies may redact information from material contracts in SEC filings as long as such information is not considered to be material by the SEC and when it is the type of information that the registrant treats as private and confidential. In 2021, the SEC revised redaction regulations in response to the expansion of the legal definition of ‘confidential’ by the Supreme Court of the United States. In this paper I examine whether these changes, referred to as FMI Amendments, impact companies’ decision to redact information from their material contracts filed with the SEC. In addition, I extend Thompson …

"Forward Together, Not One Step Back": Southern Women, Joy, And The Revitalization Of A Movement, Katelyn Holly Johnson

Graduate Theses and Dissertations

This study seeks to illuminate the ways that working women across the Southern United States organize labor within their communities both in and outside of the traditional union space. Due to the repressive nature of labor policy across the Southern US, this study focuses on how both unions and non-union organizations in the South generate feelings of collective identity and sustain solidarity. This study explores one central question: How do women in unions and worker-organizations in the South build solidarity and sustain collective action under restrictive labor conditions. Early findings reveal that working women in the South navigate multiple barriers …

Unlocking Innovation: The Impact Of Psychological Safety, Organizational Structure, And Rigidity On The Pursuit Of Innovation Within The Firm, Robert Kyle Rudd

Theses and Dissertations

Innovation is often a competitive advantage generator, growth, and organizational success. However, there is relatively little empirical literature that describes how organizations may be designed such that employees also feel significant freedom to innovate. This dissertation investigates the role of psychological safety and organizational design conditions, perceived organizational structure and perceived organizational rigidity as joint predictors of perceived freedom to innovate (PFTI) of employees.

The quantitative, cross-sectional survey design was used to gather data of 425 full-time U.S.-based employees who were recruited through CloudResearch. Respondents undertook validated scales of psychological safety, perceived organizational structure, perceived organizational rigidity and perceived freedom …

What Ai Can Tell Us About Society: Insights From Social Media Data, Amy Ehinomen Eremionkhale

Business Analytics Faculty Publications

AI can summarize how people feel.
But who decides what counts as “feeling”?

The lecture series brings in scholars to engage the wider university community in meaningful conversations. I am using that space to ask a question at the center of my work:

When AI tells us what society thinks, is it actually telling us the truth, or just what it has been trained to recognize as truth?

My talk, “What AI Can Tell Us About Society: Insights from Social Media Data,” leans directly into that tension.

I will break down how sentiment analysis works in practice, share insights from …

Unpacking American Reception Of Glocalized Non-English Content In The Netflix Era, Sur Govindarajan

Dissertations

The swift growth of streaming services has revolutionized the worldwide distribution of media, making it possible for non-English and non-English-adjacent content to reach American consumers on a never-before-seen scale, which is sometimes perceived as an indication of increasing cultural tolerance. However, while a lot is known about what audiences see, far less is known about how they really understand and assess these stories. There is a fundamental vacuum in our understanding of audience reception as a lived, meaning-making process because previous research has mostly focused on consumption patterns. In order to close that gap, this study examines how American audiences …

Self-Efficacy Through The Use Of Ai-Video Simulations And Video Feedback (Goreact) For Medical Interpreting Training, Ricardo Tienda-Pérez

Undergraduate Honors Capstone Projects

In today’s diverse and modern healthcare systems, medical interpreters play a critical role in clinical safety and quality care. However, a pedagogical gap exists between classroom vocabulary mastery and the self-advocacy skills required in real-world clinical settings. This research evaluates the impact of AI-generated video simulations and GoReact’s time-coded feedback on the self-efficacy and self-advocacy of student interpreters enrolled in the Spanish Medical Interpreting Training course (SPAN 4081) at Utah State University’s Logan campus – as part of the Spanish Medical Interpretation & Translation certificate program during the Spring 2026 semester. By utilizing a mixed-methods research design, this study collected …

Exploring Determinants Of Value For Money And Bundling Effects On Public–Private Partnership Projects: A Data-Driven Empirical Study, Gaurav Khadka

Department of Construction Engineering and Management: Dissertations, Theses, and Student Research

Public–private partnerships (P3s) are widely used to deliver public infrastructure, yet current understanding of what drives variation in Value for Money (VfM) and the effectiveness of project delivery strategies such as bundling remains largely conceptual and grounded in perception-based evidence. Consequently, governments lack empirically validated guidance on which project, financial, and macroeconomic conditions meaningfully influence VfM outcomes and whether bundling improves project performance within the P3 context. This study addresses these gaps through an integrated analysis of 180 Canadian P3 infrastructure projects (1992–2020), one of the most comprehensive datasets of realized VfM internationally, incorporating project characteristics, financial arrangements, and macroeconomic …

A Phenomenological Study: Examining Organizational Change Initiatives Within The U.S. Army To Influence Racial Climate, Reginald Gerald Dash Ii

Electronic Theses and Dissertations

This research study was aimed at examining organizational change initiatives influencing the racial climate among African American soldiers in the United States (U.S.) Army. African Americans comprise a significant portion of the U.S. Army. However, African Americans’ significant contributions do not readily translate into “equal treatment”, which includes proportional representation at the highest levels of leadership. African Americans in the U.S. Army face career navigation challenges rooted in systemic racial division. The goal of this qualitative phenomenological study was to add African American soldiers’ voices to the existing literature by interviewing African American soldiers with at least five years of …

Too Big To Fail Or Built To Survive? Government Intervention And Corporate Resilience In The Global Automotive Industry During The 2007–2009 Financial Crisis, Reagan A. Waurishuk

Honors Scholar Theses

The 2007-2009 financial crisis displayed how many industries lacked sustainability during times of market volatility. It revealed structural vulnerabilities, especially in the global automotive industry. This case study and analysis intend to examine why certain major automakers were able to survive the crisis without bankruptcy, such as Ford, Toyota, Honda, and BMW AG, while other competitors required company-wide restructuring and government assistance. This research investigates the extent and timing of government support. It also investigates the influence of these loans on firm rebound rates and whether the companies that were provided with aid were prioritized based on size or weakness. …

When Mac Shouldn’T Smile Back: Anthropomorphic Logo And Effect On Consumer Perceptions Of Generative Artificial Intelligence, Ainsley E. Ballard

Honors Scholar Theses

Drawing on prior research suggesting that anthropomorphic design can increase trust, liking, and perceived competence, this research investigates whether these effects extend to generative artificial intelligence logos. A three-group between-subjects study was conducted to examine how varying levels of logo anthropomorphization influenced consumer perceptions of an artificial intelligence brand. In being assigned to one of three logo conditions, humanoid (high anthropomorphism), animalistic (moderate anthropomorphism), or nature/geometric (low anthropomorphism), participants evaluated the new logo across multiple dimensions, including liking, brand fit, trustworthiness, and willingness to buy. Contrary to the initial hypothesis, the low anthropomorphism condition consistently received the most positive ratings, …

The Effects Of Ai Adoption On Digital Entrepreneurial Intention: A Meta-Analysis, Xandra Precious Okori

Theses and Dissertations

AI adoption and its widespread use have sparked debates about the future of work, job displacement, and the evolving entrepreneurial landscape. While AI is often seen as a threat to traditional employment, research shows that this emerging technology is more likely to change task structures rather than eliminate entire occupations or industries. This shows that there are new entrepreneurial opportunities, particularly digital, that potential entrepreneurs can venture into. This thesis uses a meta-analytic approach to study the relationship between AI adoption and digital entrepreneurial intention, addressing inconsistencies in current research.

Following PRISMA guidelines, a comprehensive search was conducted across Web …

The Application Of Natural Language Processing Towards Auditing Of Unstructured Data: A Design Science Approach, Dennis K. Amoatey

Electronic Theses and Dissertations

Financial auditors must manually review large volumes of unstructured text that may include contracts, internal policies, footnotes, and journal entry descriptions. This time-intensive process introduces risk of human error and inconsistency. Despite advances in automation, no systematic approach exists for applying Natural Language Processing (NLP) to this problem at scale. Using a design science approach, this study develops a framework that demonstrates how NLP techniques can be incorporated across key phases in the audit process, including planning, internal controls evaluation, evidence gathering, and reporting. Initial evaluation through expert feedback had a mix of responses. While some argued difficulty with data …

Editorial: El Juego De Rol Como Instrucción Para La Inmortalidad, Romano Ponce Díaz

Journal of Roleplaying Studies and STEAM

El presente número del Journal of Roleplaying Studies and STEAM examina la convergencia entre las prácticas lúdicas, el diseño narrativo y los procesos de mediación sociocultural en la investigación contemporánea. Las contribuciones reunidas en este número abordan el juego de rol como un dispositivo de producción de conocimiento, intervención psicoeducativa y reelaboración de representaciones culturales. Nos podemos atrever a señalar que la educación es la convergencia entre la ludología, las ciencias sociales, los estudios visuales y el análisis cultural; entendiendo a la educación como la actividad consciente e intencionada de transmitir información y conocimientos a las siguientes generaciones.

The Functions Of Role- Playing Games: How Participants Create Community, Solve Problems And Explore Identity, De Sarah Lynne Bowman (2010) [Reseña De Libro], Cristo Leon

Journal of Roleplaying Studies and STEAM

The Functions of Role-Playing Games: How Participants Create Community, Solve Problems and Explore Identity, by Sarah Lynne Bowman, is an ambitious, wide-ranging, and still necessary work for role-playing game studies. Published in 2010, the book proposes that role-playing and roleplaying games fulfill three main social and psychological functions: creating community, facilitating problem solving, and enabling the exploration of identity. Bowman develops this thesis through a combination of theoretical review, cultural reflection, and participant-observer ethnography, based on interviews with players of tabletop role-playing games, live-action roleplaying games, and virtual environments. Organized into seven chapters, the book moves clearly from the …

3d: Dragones, Dados Y Deseos. Rituales En Las Comunidades Roleras De Bogotá, Francisco Gonzalez Buitrago

Journal of Roleplaying Studies and STEAM

¿Qué ocurre cuando la ficción deja de ser solo entretenimiento y se transforma en refugio, ritual y espacio de transgresión? Este artículo analiza los hallazgos de una etnografía y un ejercicio de cartografía social en torno a comunidades roleras de Bogotá, mostrando cómo jóvenes y adultos reconfiguran sus vidas cotidianas a través del juego de rol.

Lejos de limitarse al escapismo, las partidas se convierten en escenarios simbólicos donde caben la negociación, la crítica y la catarsis. En una ciudad marcada por la incertidumbre generacional y las tensiones entre género, clase y territorio, las campañas de rol permiten reimaginarse a …

Los Juegos De Rol Como Una Herramienta Psicoeducativa, Víctor E. Quintana Villarreal

Journal of Roleplaying Studies and STEAM

Los juegos de rol han funcionado durante mucho tiempo como un medio para compartir y crear historias en conjunto con colegas y amigos. De ellos, se desprenden también habilidades y herramientas fundamentales para la vida, por lo que un método para sistematizar estos juegos de tablero y dados a funciones educativas es necesario para potenciarlos como herramientas psicoeducativas.

La siguiente, es una propuesta planteada desde el marco constructivista para generar espacios con los juegos de rol como eje central del aprendizaje, y se relatan a través de un marco teórico, seguido de una proposición metodológica, una serie de pasos para …

Practicing Conflict Transformation Skills Through Role-Playing Games For Diversity, Equity, And Inclusion In Higher Education, Alexandra Schreiber, Kjell H. Hugaas, Sarah L. Bowman

Journal of Roleplaying Studies and STEAM

No abstract provided.