Business Commons^™

Disaster Relief And Humanitarian Logistics: Three Essays, Peter H. Imbriale

2023

The increased frequency and impact of natural disasters and other humanitarian crises—including events such as the COVID-19 pandemic—makes studying disaster relief and recovery particularly important. One relevant area of research in this space is humanitarian logistics. This dissertation provides insights into disaster relief logistics by exploring the government’s role in humanitarian logistics, examining the government’s efforts to address COVID-19 medical supply chain challenges, and determining how to lessen the impact of supply chain bottlenecks from unwanted post-disaster donations. Chapter one (sole-authored) is a literature review of the role of governments in humanitarian logistics. Although governments are vital stakeholders in nearly …

Audit Firm Culture: An Evolution Of The Audit Profession In Response To External Forces, Christina T. Alberti

2022

The COVID-19 pandemic is disrupting business operations throughout the world, including the working procedures of audit professionals. Yet, to date, research on COVID-19’s impact on auditing is limited. This is despite its potential long-term implications. Thus, my dissertation uses a mix of research methods to examine auditors’ response to, and regulators’ evaluation of auditors’ response to, COVID-19.

The first paper (co-authored) synthesizes research on audit firm culture (AFC) over the past decade, reviewing recent developments in research on AFC and its influence on audit quality and auditors’ work attitudes. Using a three-phase model based on prior research and professional guidance, …

Three Papers On Sell-Side Financial Analysts, Zheng Liu

2022

This first paper (co-authored) tests the effect of Markets in Financial Instruments Directive II (MiFID II), which entered into force on 3 January 2018, on European-based sell-side financial analysts. We find that MiFID II, in part, unbundles brokers’ execution and research services. We assess the effectiveness of MiFID II in unbundling and find that the trading volume generated by the brokers that issued recommendation revisions declined significantly after the enactment of MiFID II. Further, in addition to a smaller price reaction to EU broker analysts’ recommendation revisions in the post period than in the pre period, these broker analysts appear …