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Full-Text Articles in Business
Component Materiality For Group Audits, Steven M. Glover, Jonathan T. Liljegren, Douglas F. Prawitt, William F. Messier
Component Materiality For Group Audits, Steven M. Glover, Jonathan T. Liljegren, Douglas F. Prawitt, William F. Messier
Faculty Publications
Determining overall group materiality and materiality levels for individual components is becoming more of a hot-button issue as the number and complexity of large and international group audits increases. Auditing standards and other professional materials offer little practical guidance on the topic. Internal and peer reviews and regulatory inspections have revealed a variety of approaches in this area. In some instances, reviews have discovered potentially troubling practices. Our conversations with regulators and practitioners indicate an intense and growing interest in the development of conceptually sound guidance. This article outlines a practical approach that group engagement partners can consider in establishing …
Growing Through Copying: The Negative Consequences Of Innovation On Franchise Network Growth, Robert J. Jensen, Gabriel Szulanski
Growing Through Copying: The Negative Consequences Of Innovation On Franchise Network Growth, Robert J. Jensen, Gabriel Szulanski
Faculty Publications
We explore how copying more exactly a blueprint for establishing a franchise network in a new country influences franchising network growth. We test opposing hypotheses using panel data involving the transfer of franchising knowledge to 23 different countries, measuring the degree to which master licensees "copy exactly" knowledge concerning how to grow a network in their country and the effect that their approach has on subsequent network growth. We conclude that a strategy of copying more exactly seems to enhance growth and that the benefits of more exactly replicating knowledge in the first year of a local network's existence persist …
Reducing Theft Through Meaningful Recognition, David J. Cherrington
Reducing Theft Through Meaningful Recognition, David J. Cherrington
Faculty Publications
A fact that is seldom appreciated when dealing with employee theft is that most antisocial behavior at work is closely associated with employee attitudes. Research has frequently found that job dissatisfaction and feelings of unfairness are correlated with undesirable behaviors, such as tardiness, turnover, theft, and wasting time on the job.
Rationalizing Dishonesty, David J. Cherrington
Rationalizing Dishonesty, David J. Cherrington
Faculty Publications
A recent BusinessWeek article (28 July 2008: 17) reported some interesting data regarding the percent of people who say they cheat on their taxes. When a smiling devil cartoon character asked them, “How Bad are U?” over 50 percent of the survey respondents admitted to cheating on their taxes. However, only 25 percent said they cheated when the questions were asked on a website containing an official insignia with privacy assurances.
Trademarks, Consumer Psychology, And The Sophisticated Consumer, Glenn L. Christensen, Eric D. Derosia, Thomas R. Lee
Trademarks, Consumer Psychology, And The Sophisticated Consumer, Glenn L. Christensen, Eric D. Derosia, Thomas R. Lee
Faculty Publications
Trademark law rests on an amorphous foundation. The scope of protection afforded to the trademark holder turns on the psychology and behavior of the "ordinary" consumer "under the normally prevalent conditions of the market and giving the attention such purchasers usually give in buying that class of goods." In trademark law, "everything hinges upon whether there is a likelihood of confusion in the mind of an appreciable number of 'reasonably prudent' buyers." Where the ordinary consumer is deemed sufficiently "sophisticated" to discern differences between two competing marks, the law forecloses protection for the senior trademark.
Sophistication, Bridging The Gap, And The Likelihood Of Confusion: An Empirical And Theoretical Analysis, Glenn L. Christensen, Eric D. Derosia, Thomas R. Lee
Sophistication, Bridging The Gap, And The Likelihood Of Confusion: An Empirical And Theoretical Analysis, Glenn L. Christensen, Eric D. Derosia, Thomas R. Lee
Faculty Publications
Recent commentary has rightly lamented the uncertain state of the multifactor test for trademark infringement. “This heuristic device is the fulcrum of American trademark law,” yet the courts are in substantial disagreement as to which factors are relevant to an evaluation of the likelihood of confusion. The doctrinal divide is substantial: “Some circuits claim to weigh heavily under certain factors what other circuits claim to ignore, and nearly every factor or combination of factors has been called the ‘most important’ by one court or another.”