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Articles 1141 - 1170 of 1947

Full-Text Articles in Business

Youth Time Outside: A Comparison Of Time Use Methodologies, Michael B. Edwards, Mat D. Duerden, Robin D. Lizzo, Katherine S. Campbell, Lauren M. Kamper Jan 2014

Youth Time Outside: A Comparison Of Time Use Methodologies, Michael B. Edwards, Mat D. Duerden, Robin D. Lizzo, Katherine S. Campbell, Lauren M. Kamper

Faculty Publications

Significant public attention has been given to the perceived lack of youth time spent outside. Diverse approaches make it difficult to develop consensus around youth time-use patterns and guide efforts to get kids outside. The purpose of this study was to compare results of a 7-day time diary used to document adolescent outdoor time with results from other time-use methodologies. Seventh graders (N=43) were selected to complete week-long time-use diaries and recall surveys. Time diary estimates were compared to an online survey, a simulated two-day time diary, and a simulated experience sampling. Results suggested that differences existed between time outside …


A Critical Examination Of Couple Leisure And The Application Of The Core And Balance Model, Peter J. Ward, Keith W. Barney, Neil R. Lundberg, Ramon Zabriskie Jan 2014

A Critical Examination Of Couple Leisure And The Application Of The Core And Balance Model, Peter J. Ward, Keith W. Barney, Neil R. Lundberg, Ramon Zabriskie

Faculty Publications

This study further clarified the relationship between couple leisure involvement, couple leisure satisfaction, and marital satisfaction through examining the core and balance framework as it has been applied to the relationship between couple leisure and marital satisfaction. The sample consisted of 1,187 couples across the United States (N = 2,374). SEM analyses supported previous findings, indicating satisfaction with couple leisure involvement was far more important when predicting marital satisfaction than the amount of leisure involvement. Furthermore, while core marital leisure satisfaction was the driving force in the explanation of variance in marital satisfaction, findings suggested before that can happen there …


Addressing Posttraumatic Stress Among Iraq And Afghanistan Veterans And Significant Others: An Intervention Utilizing Sport And Recreation, Jessie L. Bennett, Neil R. Lundberg, Ramon Zabriskie, Dennis Eggett Jan 2014

Addressing Posttraumatic Stress Among Iraq And Afghanistan Veterans And Significant Others: An Intervention Utilizing Sport And Recreation, Jessie L. Bennett, Neil R. Lundberg, Ramon Zabriskie, Dennis Eggett

Faculty Publications

The purpose of the study was to evaluate the effectiveness of an existing "couples" adaptive sport and recreation program called Higher Ground developed by Sun Valley Adaptive Sports to reduce symptoms of PTSD, facilitate posttraumatic growth, and enhance marital satisfaction for veterans with PTSD and their significant others. The sample consisted of two experimental groups ( Group A five couples, Group B six couples) and a control group (six couples). ANCOVA analysis indicated significant decreases in PTSD symptoms and increases in marital satisfaction among the experimental groups following participation in the recreation program. Findings support the use of recreation programs …


Accounting Education Research: Ranking Institutions And Individual Scholars, D. Kip Holderness Jr., Noah M. Myers, Scott L. Summers, David A. Wood Jan 2014

Accounting Education Research: Ranking Institutions And Individual Scholars, D. Kip Holderness Jr., Noah M. Myers, Scott L. Summers, David A. Wood

Faculty Publications

Previous rankings of accounting literature have largely ignored the subtopic of accounting education research. Given the important role that rankings play in creating incentives and benchmarks, ranking education research may improve both the quality and quantity of research in this subtopic. This paper ranks academic institutions and individual accounting researchers based on their production of accounting education research. We show that the correlation between education research rankings and singular, non-education research rankings is very low (i.e., ranges from 0.20 to 0.31), emphasizing the importance of considering education rankings separately from other topical areas in accounting research. We also provide evidence …


I’M Proud Of It: Consumer Technology Appropriation And Psychological Ownership, Colleen P. Kirk, Scott D. Swain, James E. Gaskin Jan 2014

I’M Proud Of It: Consumer Technology Appropriation And Psychological Ownership, Colleen P. Kirk, Scott D. Swain, James E. Gaskin

Faculty Publications

In this conceptual paper, using the lens of self-design we examine the relationship between consumer technology appropriation and psychological ownership, suggesting that pride plays a key and multi-faceted role. Resolving discrepancies in the literature, we propose that authentic pride operates as an antecedent of psychological ownership, while hubristic pride strengthens the effect of psychological ownership on outcomes such as economic valuation and word-of-mouth. We further enrich the conceptualization by considering the moderating effects of the technology consumption context (public versus private) as well as consumers’ perceptions of situation strength (strong versus weak behavioral constraints).


Improving Password Cybersecurity Through Inexpensive And Minimally Invasive Means: Detecting And Deterring Password Reuse Through Keystroke-Dynamics Monitoring And Just-In-Time Fear Appeals, Jeffrey L. Jenkins, Mark Grimes, Jeffrey Gainer Proudfoot, Paul Benjamin Lowry Jan 2014

Improving Password Cybersecurity Through Inexpensive And Minimally Invasive Means: Detecting And Deterring Password Reuse Through Keystroke-Dynamics Monitoring And Just-In-Time Fear Appeals, Jeffrey L. Jenkins, Mark Grimes, Jeffrey Gainer Proudfoot, Paul Benjamin Lowry

Faculty Publications

Password reuse – using the same password for multiple accounts – is a prevalent phenomenon that can make even the most secure systems vulnerable. When passwords are reused across multiple systems, hackers may compromise accounts by stealing passwords from lowsecurity sites to access sites with higher security. Password reuse can be particularly threatening to users in developing countries in which cybersecurity training is limited, law enforcement of cybersecurity is non-existent, or in which programs to secure cyberspace are limited. This article proposes a two-pronged solution for reducing password reuse through detection and mitigation. First, based on the theories of routine, …


A Picture Is Worth A Thousand Words: Source Credibility Theory Applied To Logo And Website Design For Heightened Credibility And Consumer Trust, Paul Benjamin Lowry, David W. Wilson, William L. Haig Jan 2014

A Picture Is Worth A Thousand Words: Source Credibility Theory Applied To Logo And Website Design For Heightened Credibility And Consumer Trust, Paul Benjamin Lowry, David W. Wilson, William L. Haig

Faculty Publications

Websites are often the first or only interaction a consumer has with a firm in modern commerce. Because consumers tend to make decisions within the first few seconds of online interaction, the first impression given to users can greatly determine a website’s success. Leveraging Source Credibility Theory (SCT), we present a strategy for building credibility derived from a user’s initial impressions of a website, in online environments. We demonstrate that logos designed to communicate traits of credibility (i.e., expertise and trustworthiness) can trigger positive credibility judgments about the firm’s website, and that this increase in perceived credibility results in greater …


Diocletian’S Victory Column: Megethos And The Rhetoric Of Spectacular Disruption, Jonathan Mark Balzotti, Richard Benjamin Crosby Jan 2014

Diocletian’S Victory Column: Megethos And The Rhetoric Of Spectacular Disruption, Jonathan Mark Balzotti, Richard Benjamin Crosby

Faculty Publications

This essay explores how the powerful system of cultural references in the architecture of Alexandria is disrupted by Roman visual rhetoric. Specifically, the essay closely analyzes Diocletian’s Victory Column, a monument to the third-century Roman ruler who put down an Alexandrian uprising. The authors argue that Rome employed a visual rhetoric of spectacular disruption as a means to insert itself into the city’s historical identity even after its siege created widespread disease and starvation. The essay builds on the substantial scholarship on public memory by describing a kind of rhetoric that poses a political, existential challenge to a reigning cultural …


Partial Least Squares (Pls) Structural Equation Modeling (Sem) For Building And Testing Behavioral Causal Theory: When To Choose It And How To Use It, Paul Benjamin Lowry, James Gaskin Jan 2014

Partial Least Squares (Pls) Structural Equation Modeling (Sem) For Building And Testing Behavioral Causal Theory: When To Choose It And How To Use It, Paul Benjamin Lowry, James Gaskin

Faculty Publications

Problem: Partial least squares (PLS), a form of structural equation modeling (SEM), can provide much value for causal inquiry in communication-related and behavioral research fields. Despite the wide availability of technical information on PLS, many behavioral and communication researchers often do not use PLS in situations in which it could provide unique theoretical insights. Moreover, complex models comprising formative (causal) and reflective (consequent) constructs are now common in behavioral research, but they are often misspecified in statistical models, resulting in erroneous tests. Key concepts: First-generation (1G) techniques, such as correlations, regressions, or difference of means tests (such as ANOVA or …


Investigating The Effect Of Insurance Fraud On Mouse Usage In Human-Computer Interactions, Martin Hibbeln, Jeffrey L. Jenkins, Christoph Schneider, Joseph S. Valacich, Markus Weinmann Jan 2014

Investigating The Effect Of Insurance Fraud On Mouse Usage In Human-Computer Interactions, Martin Hibbeln, Jeffrey L. Jenkins, Christoph Schneider, Joseph S. Valacich, Markus Weinmann

Faculty Publications

The completion of online forms is the catalyst for many business and governmental processes. However, providing fraudulent information in such forms is pervasive, resulting in costly consequences for organizations and society. Furthermore, detecting fraudulent responses in online forms is often very difficult, time consuming, and expensive. This research proposes that analyzing users’ mouse movements may reveal when a person is being fraudulent. Namely, based on neuroscience and deception theory, the paper explains how deception may influence hand movements captured via the computer mouse. In an insurance fraud context, a study is conducted to explore these proposed relationships. The results suggest …


Craig R. Scott: Anonymous Agencies, Backstreet Businesses, And Covert Collectives: Rethinking Organizations In The 21st Century, Paul C. Godfrey Jan 2014

Craig R. Scott: Anonymous Agencies, Backstreet Businesses, And Covert Collectives: Rethinking Organizations In The 21st Century, Paul C. Godfrey

Faculty Publications

Organizational scholars have made substantial contributions in understanding organizational life; however, if we deeply examine our knowledge, we’ll find that we know a lot about large, public organizations, be they businesses, civil society, or governmental agencies. We’ve made great strides in understanding the formal, visible organizational world, and our field sports a strong base of stylized facts and even some very generalizable, law-like propositions about these organizational forms. Scott’s book invites us to turn our gaze toward another substantial, and certainly impactful, organizational context: formal or informal organizations that deliberately strive to be invisible.


The Functions Of The Executive At 75: An Invitation To Reconsider A Timeless Classic, Paul C. Godfrey, Joseph T. Mahoney Jan 2014

The Functions Of The Executive At 75: An Invitation To Reconsider A Timeless Classic, Paul C. Godfrey, Joseph T. Mahoney

Faculty Publications

The year 2013 marks the 75th anniversary of the publication of Chester I. Barnard’s classic, The Functions of the Executive, a groundbreaking contribution to management theory. We maintain that Barnard’s work provides a valuable perspective on the causes and potential solutions to challenges facing capitalism, business, and management consequent to the scandals and financial crises of the early 21st century. We believe Barnard would see a systemic failure of the moral dimension of organization as a driver of these crises, and that management theory and practice need to focus on both the science and the aesthetics of management. We look …


Early Vs. Late Adoption Of Radical Information Technology Innovations Across Software Development Organizations: An Extension Of The Disruptive Information Technology Innovation Model, Jessica Luo Carlo, James Gaskin, Kalle Lyytinen, Gregory M. Rose Jan 2014

Early Vs. Late Adoption Of Radical Information Technology Innovations Across Software Development Organizations: An Extension Of The Disruptive Information Technology Innovation Model, Jessica Luo Carlo, James Gaskin, Kalle Lyytinen, Gregory M. Rose

Faculty Publications

This paper extends the disruptive information technology innovation model (DITIM) by exploring the impact of adoption timing on innovation outcomes within software development organizations during a disruptive innovation cycle. The DITIM suggests that radical changes in computing platforms result in pervasive and radical innovations in software development organizations across three innovation types: base technologies adopted, services produced and processes adopted. Upstream attributes (amount and radicalness) of the base innovations impact effects in-kind downstream (a.k.a., strong order effects) on services and processes. Extending these tenets of the DITIM, we posit that during disruptive information technology (IT) innovation, the temporal stage of …


Implicit And Explicit Training In The Mitigation Of Cognitive Bias Through The Use Of A Serious Game, Norah E. Dunbar, Claude H. Miller, Bradley J. Adame, Javier Elizondo, Scott N. Wilson, Brianna L. Lane, Abigail Allums Kauffman, Elena Bessarabova, Matthew L. Jensen, Sara K. Straub, Yu-Hao Lee, Judee K. Burgoon, Joseph J. Valacich, Jeffrey Jenkins, Jun Zhang Jan 2014

Implicit And Explicit Training In The Mitigation Of Cognitive Bias Through The Use Of A Serious Game, Norah E. Dunbar, Claude H. Miller, Bradley J. Adame, Javier Elizondo, Scott N. Wilson, Brianna L. Lane, Abigail Allums Kauffman, Elena Bessarabova, Matthew L. Jensen, Sara K. Straub, Yu-Hao Lee, Judee K. Burgoon, Joseph J. Valacich, Jeffrey Jenkins, Jun Zhang

Faculty Publications

Heuristics can interfere with information processing and hinder decision-making when more systematic processes that might lead to better decisions are ignored. Based on the heuristic-systematic model (HSM) of information processing, a serious training game (called MACBETH) was designed to address and mitigate cognitive biases that interfere with the analysis of evidence and the generation of hypotheses. Two biases are the focus of this paper—fundamental attribution error and confirmation bias. The efficacy of the serious game on knowledge and mitigation of biases was examined using an experiment in which participants (N = 703) either played the MACBETH game or watched an …


Hykss: Hybrid Keyword And Semantic Search, Andrew J. Zitzelberger, David W. Embley, Stephen W. Liddle, Del T. Scott Jan 2014

Hykss: Hybrid Keyword And Semantic Search, Andrew J. Zitzelberger, David W. Embley, Stephen W. Liddle, Del T. Scott

Faculty Publications

Keyword search suffers from a number of issues: ambiguity, synonymy, and an inability to handle semantic constraints. Semantic search helps resolve these issues but is limited by the quality of annotations which are likely to be incomplete or imprecise. Hybrid search, a search technique that combines the merits of both keyword and semantic search, appears to be a promising solution. In this paper we describe and evaluate HyKSS, a hybrid search system driven by extraction ontologies for both annotation creation and query interpretation. For displaying results, HyKSS uses a dynamic ranking algorithm. We show that over data sets of short …


The Buck Stops There: The Impact Of Perceived Accountability And Control On The Intention To Delegate To Software Agents, Nathan Stout, Alan R. Dennis, Taylor M. Wells Jan 2014

The Buck Stops There: The Impact Of Perceived Accountability And Control On The Intention To Delegate To Software Agents, Nathan Stout, Alan R. Dennis, Taylor M. Wells

Faculty Publications

Software agents with the ability to recommend actions, aid decision-making, and actually make decisions are becoming increasingly common. In many situations, users now choose whether or not to delegate tasks to these agents. While some research has examined software agents, relatively little is known about the factors that influence the intention to delegate decisions to them. An experiment was used to examine the influence of perceived accountability, extent of control, and trust in the agent on the intention to delegate a travel arrangement decision. Users were more likely to delegate to agents that gave them greater control by requiring them …


A Direct Test Of Agency Theories Of Debt, Yilin Huang, Taylor D. Nadauld Jan 2014

A Direct Test Of Agency Theories Of Debt, Yilin Huang, Taylor D. Nadauld

Faculty Publications

When a firm is facing default, equity holders have incentives to engage in asset substitution, underinvest, or directly transfer wealth. Few papers document investment distortions on account of debt-equity agency conflicts, only that the threat of distortions influence ex ante financing costs. A non-agency RMBS deal represents an entity that is highly leveraged where, ex ante, equity holders know they will face default. This provides an ideal laboratory for testing whether the threat of default creates any of the distortions predicted in theory. We estimate agency costs associated with direct wealth transfers to range between $.011 and $.025 per dollar.


Users Aren’T (Necessarily) Lazy: Using Neurois To Explain Habituation To Security Warnings, Bonnie Brinton Anderson, Anthony Vance, Brock Kirwan, David Eargle, Seth Howard Jan 2014

Users Aren’T (Necessarily) Lazy: Using Neurois To Explain Habituation To Security Warnings, Bonnie Brinton Anderson, Anthony Vance, Brock Kirwan, David Eargle, Seth Howard

Faculty Publications

Warning messages are one of the last lines of defense in information security, and are fundamental to users’ security interactions with technology. Unfortunately, research shows that users routinely ignore security warnings. A key contributor to this disregard is habituation, the diminishing of attention through frequent exposure. However, previous research has examined habituation indirectly by observing its influence on security behavior, rather than measuring habituation itself.

We contribute by using functional magnetic resonance imaging (fMRI) to directly observe habituation as it occurs in the brain. Our results show that with repeated exposure to warnings, neural activity in the visual processing centers …


Exploring Configurations Of Affordances: The Case Of Software Development, Aron Lindberg, James Gaskin, Nicholas Berente, Kalle Lyytinen Jan 2014

Exploring Configurations Of Affordances: The Case Of Software Development, Aron Lindberg, James Gaskin, Nicholas Berente, Kalle Lyytinen

Faculty Publications

Affordances have been increasingly used in the information systems literature to account for the usage and effects of information technology. However, a review of the literature shows that the construct has remained nebulously defined, rarely used in anything but singular forms and with little consideration of context. This has resulted in a lack of cumulative research on affordances. We propose that affordances need to be considered not only individually, but also as configurations of multiple affordances. Through a sociomaterial sequence analysis of two software development teams – one waterfall and one agile - we build a framework for the study …


The Effects Of Social Networking Site (Sns) Use On College Students’ Friendship And Well-Being, Jin-Liang Wang, Linda A. Jackson, James Gaskin, Hai-Zhen Wang Jan 2014

The Effects Of Social Networking Site (Sns) Use On College Students’ Friendship And Well-Being, Jin-Liang Wang, Linda A. Jackson, James Gaskin, Hai-Zhen Wang

Faculty Publications

The present study was conducted with two goals in mind: (1) to examine the influence of using different types of SNS use on users’ well-being, and (2) to examine the mediating roles of online self-disclosure and friendship quality in the relationship between types of SNS use and well-being. Participants were from two large 4-year undergraduate universities in Southwestern China. The study was conducted during Spring semester, 2013, using advertisements that described the nature of the research and indicated that compensation for participation was U10 (about $1.5 U.S.). Of the 402 students approached, 337 completed the survey (i.e., response rate was …


Housing Regulation, Externalities And Residential Property Prices, Henry J. Munneke, C. F. Sirmans, Barrett A. Slade, Geoffrey K. Turnbull Jan 2014

Housing Regulation, Externalities And Residential Property Prices, Henry J. Munneke, C. F. Sirmans, Barrett A. Slade, Geoffrey K. Turnbull

Faculty Publications

This article examines the effects of quantity restrictions on residential property prices in the presence of neighborhood externalities. A Brigham Young University policy limiting students’ location choices provides a natural experiment for studying the externality and quantity restriction effects on property values. A flexible hedonic model is used to control for nonstudent population spatial sorting by type. The estimates show significant positive quantity restriction and student agglomeration effects on student housing prices. There are also significant differences in the negative student externality across nonstudent neighborhoods, with the quantity restriction reinforcing (offsetting) the student price premium (discount) at the boundary.


Who Uses The Roth 401(K), And How Do They Use It?, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian Jan 2014

Who Uses The Roth 401(K), And How Do They Use It?, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian

Faculty Publications

Using administrative data from twelve companies that added a Roth 401(k) option between 2006 and 2010, we describe the characteristics of Roth contributions. Approximately one year after the Roth is introduced, 9% of 401(k) participants have positive Roth balances. Roth participation is more than twice as high among 401(k) participants who were hired after the Roth introduction than among 401(k) participants who were hired before the Roth introduction. In essence, once an employee joins a 401(k) she becomes passive/inattentive, thereby reducing the likelihood of reacting to the introduction of a new Roth option. Conditional on contributing to the Roth, 66% …


A Stakeholder–Human Capital Perspective On The Link Between Social Performance And Executive Compensation, Peter M. Madsen, John B. Bingham Jan 2014

A Stakeholder–Human Capital Perspective On The Link Between Social Performance And Executive Compensation, Peter M. Madsen, John B. Bingham

Faculty Publications

The link between firm corporate social performance (CSP) and executive compensation could be driven by a sorting effect (a firm’s CSP is related to the initial levels of compensation of newly hired executives), or by an incentive effect (incumbent executives are rewarded for past firm CSP). Existing empirical work focuses exclusively on the incentive effect. In contrast, in this paper we explore the sorting effect of firm CSP on the initial compensation of newly hired executives. In doing so, we develop a novel theoretical approach based on an integration of stakeholder theory and human capital theory, suggesting a positive association …


A Behavioral View On Firm Response To Ratings: How Positive Recognition Leads To Reductions In Charitable Contributions, Ben William Lewis Jan 2014

A Behavioral View On Firm Response To Ratings: How Positive Recognition Leads To Reductions In Charitable Contributions, Ben William Lewis

Faculty Publications

While many rating systems incentivize firms to improve their performance, I investigate how positive recognition from external stakeholders can lead to reductions in performance, rather than improvements. Drawing upon behavioral and performance feedback theory, I argue that positive ratings can lead firms to decrease their subsequent performance by reducing uncertainty regarding standards of acceptable or appropriate conduct. Assuming that firms will seek to avoid uncertainty, I propose that such ratings can lead high-performing firms to redefine their aspirations and thus reduce their subsequent performance. I test this main hypothesis, as well as several moderating effects, by examining how firms responded …


Individual Characteristics And The Disposition Effect: The Opposing Effects Of Confidence And Self-Regard, Kathryn Kadous, William B. Tayler, Jane M. Thayer, Donald Young Jan 2014

Individual Characteristics And The Disposition Effect: The Opposing Effects Of Confidence And Self-Regard, Kathryn Kadous, William B. Tayler, Jane M. Thayer, Donald Young

Faculty Publications

We conduct two experiments to examine potential causes of the disposition effect. In Experiment 1, we rule out beliefs in mean reversion as a cause of the disposition effect. Although a belief in the mean reversion of stock prices should be independent of whether an investor owns or only follows the stock, we show only investors who own the stock behave as though prices will reverse. In Experiment 2, participants buy and sell securities over multiple periods. We find that self-regard and investing confidence (two types of self-esteem) have opposing influences on investors’ tendency to hold losing investments. Investors with …


Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, David A. Wood Jan 2014

Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, David A. Wood

Faculty Publications

No abstract provided.


Canadian Family Leisure, Family Functioning, And Family Satisfaction: A Family Perspective, Shaun C. Nua Dec 2013

Canadian Family Leisure, Family Functioning, And Family Satisfaction: A Family Perspective, Shaun C. Nua

Theses and Dissertations

The purpose of this study was to further examine the relationship between family leisure variables and the dependent variables of family functioning and satisfaction with family life among a broad, national sample of Canadian families using the Core and Balance framework. Specifically, this study examined how both family leisure involvement (core and balance) and family leisure satisfaction contributed to the explanation of variance in family functioning and satisfaction with family life. Because the data were nested in families, this study accounted for family-level variance by incorporating mixed modeling. The sample consisted of 943 families across Canada including one parent and …


Finite Size Effects In Isolated Systems Of Hard Spheres, Scott Burt, Dr. Randy Shirts Nov 2013

Finite Size Effects In Isolated Systems Of Hard Spheres, Scott Burt, Dr. Randy Shirts

Journal of Undergraduate Research

Chemical modeling is an increasingly important tool in modern research. Despite vast improvements in computational speed, most systems of interest are so complex that simulations must be carried out on very small model systems. However, such simplified systems often contain constraints that do not apply to the larger system. This causes the simulation results to deviate significantly from the true behavior of the corresponding macroscopic system. Such deviations are known as finite size effects. Understanding these effects are important for correctly extrapolating simulation results to the macroscopic system of interest. Chemical simulations are often performed under conditions of constant total …


Strategic Philanthropy: The Evolution And Survival Of Business Social Responsibility Programs, Matthew Beecher, Dr. Ted Stoddard, Dr. David Whetten Nov 2013

Strategic Philanthropy: The Evolution And Survival Of Business Social Responsibility Programs, Matthew Beecher, Dr. Ted Stoddard, Dr. David Whetten

Journal of Undergraduate Research

Business social responsibility programs face challenges and forces that were not known in recent years. Because of greater pressures to support diminishing government responsibilities by approaching more social problems, businesses now need to establish, define, and strengthen corporate-giving programs. Other challenges that are shaping the evolution of corporate philanthropy include an expanding definition of community stakeholders, problems with evaluation and assessment of corporate social activities, organizational downsizing and cost cutting, and changes in public opinion.


The Impact Of Having Fewer Accounting Firms In The Auditing Profession–A Work In Process, Benjamin V. Titera, Dr. Jeff Wilks Oct 2013

The Impact Of Having Fewer Accounting Firms In The Auditing Profession–A Work In Process, Benjamin V. Titera, Dr. Jeff Wilks

Journal of Undergraduate Research

As time moves on, the number of accounting firms has decreased and the lengths of the remaining firm’s names have increased. Firms such as Arthur Anderson, Coopers & Lybrand, Price Waterhouse, Touche Ross, KPMG, Ernst & Young, Peat Marwick International, Klynveld Main Goerdeler, and Laventhol & Horwath have either evolved or disappeared. Ten years ago, it was the Big 8, by 1993, it was the Big 6, in 2001, it was the Big 5, and today it is the Big 4.