Business Commons^™

The Gatekeeper’S Dilemma: 'When Should I Transfer This Customer?', Brett A. Hathaway, Evgeny Kagan, Maqbool Dada

Faculty Publications

In many service encounters, front-line workers (often referred to as gatekeepers) have the discretion to attempt to resolve a customer request or to transfer the customer to an expert service provider. Motivated by an incentive redesign at a call center of a mid-size US-based bank, we formulate and solve an analytical model of the gatekeeper's transfer response to different incentive schemes and to different congestion levels. We then test several model predictions experimentally. Our experiments show that human behavior matches the predictions qualitatively, but not always in magnitude. Specifically, transfer rates are disproportionately low in the presence of monetary penalties …

Discussion Of "Why Can’T I Trade? Exchange Discretion In Calling Halts", Michael S. Drake

Faculty Publications

Liquidity is an important feature of well-functioning capital markets. While many market frictions exist that constrain liquidity, none are as dramatic as trading halts when trading is suspended altogether. Trading halts became a common feature of US securities markets in the aftermath of Black Monday (October 19, 1987). The hope of regulators was that system-wide trading halts, so-called market circuit breakers, would decrease the likelihood of dramatic sell-offs by allowing markets to cool off. Regulators further argued that security-specific trading halts implemented in advance of a material news release could also reduce volatility and help level the playing field between …

The Development Of The Process Mining Event Log Generator (Pmelg) Tool, Steven R. Hawkins, Jeffrey Pickerd, Scott L. Summers, David A. Wood

Faculty Publications

Process mining is an emerging technology that allows users to visualize all potential variations of business processes within an organization. It holds significant potential for impacting the field of accounting. However, training professionals and students in its use is challenging due to a lack of event data applicable to accounting and auditing scenarios. To address this issue, we developed an easy-to-use tool called the Process Mining Event Log Generator (PMELG) for generating process mining data files for the order-to-cash process. With the PMELG tool, users can create realistic datasets that incorporate key accounting and auditing concepts, such as segregation of …

Check Your Attitude: An Examination Of Companies’ Adversarial Disclosures About Tax Enforcement, Hannah W. Judd, Sean T. Mcguire, Connie D. Weaver, Junwei Xia

Faculty Publications

This study examines companies’ voluntary disclosures of an adversarial stance toward tax enforcement in income tax footnotes, where companies express disagreement with tax authorities or a willingness to litigate unresolved audit issues. We find that larger companies, industry leaders, and companies in industries with high litigation risk are more likely to make adversarial disclosures toward tax enforcement, and companies’ tax planning activities do not solely determine such disclosures. We examine the implications of adversarial disclosures on future tax audit outcomes and find that future settlement outcomes are more unfavorable for companies with such disclosures relative to those without. Finally, our …

Life After Death: A Field Experiment With Small Businesses On Information Frictions, Stigma, And Bankruptcy, Shai Bernstein, Emanuele Colonnelli, Mitchell Hoffman

Faculty Publications

In an RCT with US small businesses, we document that a large share of firms are not well-informed about bankruptcy. Many assume that bankruptcy necessarily entails the death of a business and do not know about Chapter 11, where debts are renegotiated so that the business can continue operating. Firms also exhibit bankruptcy-related stigma, believing that bankruptcy is embarrassing, a sign of failure, and a negative signal to employees and customers. Short educational videos that address information or stigma increase knowledge and decrease stigma, both immediately and durably over 4 months. Videos increase reported interest in using Chapter 11 bankruptcy …

Key Success Factors For “Real World” Projects: A Principal- Agency Theory Perspective, Degan Kettles, Dan Mazzola, Mary Sumner, Mahesh Raisinghani

Faculty Publications

“Real world” projects are an important component of MIS academic programs. These “real world” projects provide students with problem-based learning opportunities which enable them to address “real world” problems and opportunities. The purpose of this research-in-progress is to determine the key success factors for “real world” projects. The concept of Principal-Agency Theory provides a theoretical lens for understanding these success factors from the viewpoint of students, faculty, and industry sponsors. The SIM academic research team will collect data from project teams across ten universities and for over 250 projects. Having multiple perspectives will contribute to an understanding of how to …

Interrelationships In Inventory Turnover Performance Between Supplier And Customer Firms, Joseph J. Henry, Peter Christensen, James C. Brau

Faculty Publications

Using inventory turnover to measure the efficiency of corporate inventory management, we perform econometric analyses to verify whether the inventory efficiency of a firm’s supply chain partners is a statistically significant driver of the firm’s own inventory efficiency. We test two mutually exclusive hypotheses. First, suppliers hold inventory on behalf of customers, effectively displacing inventory up the supply chain and resulting in a negative correlation between supplier and customer inventory turnover. Alternatively, inventory efficiency is integrated along the supply chain, resulting in a positive correlation between supplier and customer inventory turnover. Our bivariate and multivariate analyses of both firm- and …

The Impact Of Weibo Features On User’S Information Comprehension: The Mediating Role Of Cognitive Load, Ying Xu, Jia-Qiong Xie, Fu-Xing Wang, Rebecca L. Monk, James Gaskin, Jin-Liang Wang

Faculty Publications

Social media, such as Microblogs, have become an important source for people to obtain information. However, we know little about how this would influence our comprehension over online information. Based on the cognitive load theory, this research explores whether and how two important features of Weibo, which are the feedback function and information fragmentation, would increase cognitive load and may in turn hinder users’ information comprehension in Weibo. A 2 (feedback or non-feedback) × 2 (strong-interference or weak-interference information) between-participants experimental design was conducted. Our results revealed that the Weibo feedback function and interference information exerted a negative impact over …

Theming, Service Performance, And Downstream Effects Of Subjective Leisure Experiences, Brian J. Hill, Patti Freeman, Gary Ellis, Emily Catalan

Faculty Publications

We examined determinants (i.e., theming and service performance) and results (proclivity to recommend, enjoyment, perceived value of time spent) of structured leisure experiences. Structured leisure experiences were measured in terms of intensity of engagement (focus on unfolding narrative), absorption (focus on sensory stimuli), and immersion (focus on performance) during participation. Experience measures (n=310) reported by 168 young adults upon exiting a variety of leisure, recreation, and hospitality venues supported the research hypotheses.

Are We Essential, Or Sacrificial? The Effects Of Felt Public Gratitude On Essential Worker Recovery Activities During Covid-19, Hee Young Kim, Sijun Kim, Taeya M. Howell, Sarah P. Doyle, Nathan C. Pettit, Michael Bizzarro

Faculty Publications

COVID-19 has been characterized by unprecedented levels of public gratitude to some, but not all, essential workers. In this research, we integrate insights from the stigmatized occupations and gratitude literature to build theory on the positive and negative relationships between such displays of public gratitude and essential workers’ recovery activities. We argue that felt public gratitude positively relates to adaptive recovery activities (e.g., exercise) and negatively relates to maladaptive recovery activities (e.g., overdrinking). We further explain how felt public gratitude impacts (mal)adaptive recovery activities through (a) felt invisibility and (b) negative/positive affect. We find support for our predictions in a …

The Audit Quality Effects Of Small Audit Firm Mergers In The United States, Brant E. Christensen, Kecia Williams Smith, Dechun Wang, Devin Williams

Faculty Publications

Increased audit regulation, coupled with reports of frequent mergers among smaller audit firms, creates a dynamic environment in which to assess changes in the U.S. audit market. We examine the audit quality consequences of audit firm mergers between small audit firms that audit public clients, a topic about which little is known. Using a sample of small audit firms each involved in a single merger during 2004-2016, we find consistent evidence that post-merger audit quality decreases when PCAOB-identified audit deficiencies and audit fees are used as proxies for audit quality. In addition, we find weak evidence of lower post-merger audit …

The Impact Of Audit Technology On Audit Task Outcomes: Evidence For Technology-Based Audit Techniques, Marc Eulerich, Adi Masli, Jeffrey Pickerd, David A. Wood

Faculty Publications

As audit technology becomes more widespread, practice and academia are raising concerns about the costs and benefits of these technologies. We examine how internal auditors use technologybased audit techniques (TBATs) and how TBATs impact the efficiency and effectiveness of their audits. We use two surveys and interviews of individual auditors and chief audit executives (CAE) to examine their perceptions of TBATs. Auditors perceive TBATs as beneficial. Specifically, an increase in the use of TBATs is associated with completing more audits, finding more risk factors, providing more recommendations, and decreasing audit days. However, CAEs also perceive TBATs to be costly. An …

Improving Psychological Well-Being Of Young Adults By Conducting Family History Research At A Religious University, Barry M. Lunt, Kelly R. Summers, David A. Wood

Faculty Publications

Prior research suggests that knowledge of one’s family is correlated with, but does not produce, psychological well-being. We test this conjecture, by examining whether participating in family history research (i.e., genealogical research) is associated with psychological well-being above and beyond the effects of knowledge of one’s family, documented in prior research. To test this, we examine whether students enrolled in a university level family history course, improve in family identification, self-esteem, anxiety, resilience, and locus of control more than a control sample. For students enrolled in the family history course, we find an increase in family identification, which in turn …

Avoiding The Appearance Of Virtue: Reactivity To Corporate Social Responsibility Ratings In An Era Of Shareholder Primacy, Ben W. Lewis, W. Chad Carlos

Faculty Publications

We examine why organizations may at times decrease their performance after receiving a positive rating. We argue that in contrast to the prevailing assumption that organizations will strive for favorable ratings to achieve reputational benefits, incompatibility between a positive rating and a dominant institutional logic may cause recognized firms to question the perceived value of maintaining superior performance, thus leading them to strategically reduce their efforts on the rated dimension. Using a difference-in-differences design, we examine how companies responded to being rated as charitable organizations, an evaluation that we argue was generally perceived as incompatible with the dominant logic of …

Full Issue - Trauma Informed Approaches

Journal of Nonprofit Innovation

Learn more about the latest research of trauma informed care.

Trauma Defined: “Trauma is the experience of, or perception of, something disturbing or dangerous.” -Julie Karlinsey, LMT, CMHC

Trauma Statistics: “Estimates: six in 10 men and five in 10 women experience at least one trauma… in their lives. Trauma and distress can arise from a wide array of causes, including domestic violence, sexual assault, racism, bias, harassment, economic uncertainty, political division, and more. New challenges arise every day, and conflict and strife anywhere in our globally connected world affect us …

Case Study 6: Yoga Interventions Involving Older Adults

Journal of Nonprofit Innovation

“There is growing scientific evidence that yoga interventions have positive impacts on health in community-dwelling older adults. Older adults are an exponentially growing cohort; efforts to improve their health can also contribute to community health. The objective of the current integrative review was to examine quantitative evidence concerning effectiveness of yoga interventions related to the health of community-dwelling older adults. Six studies met inclusion criteria of community-dwelling older adults, randomized controlled trial (RCT) design, and yoga intervention in the past 10 years. Hatha yoga was most frequently used; interventions were well-received with high adherence rates."

Case Study 5: Sos: A Simple Trauma-Informed Strategy For Teachers

Journal of Nonprofit Innovation

“A child's trauma response can be violent, with the child hitting others, harming himself, or destroying objects-but the teacher remaining calm, and caring is critical to resolving the situation in the short term and building the child's social and emotional skills in the long term. First and foremost, it shares key research that shows teachers can make a difference: About the author Brian Hutchison, PhD, LPC, CCCE, is department chair and associate professor of counselor education at New Jersey City University.”

Yoga For Mental Health And Healing, Angie Holzer Edd

Journal of Nonprofit Innovation

Overview: Yoga has been shown to be a great tool in dealing with a variety of different mental health topics. To utilize yoga as a healing tool, there needs to be a broader understanding of yoga beyond using yoga as an exercise. When we engage other aspects of yoga into our practice, such as mindfulness and pranayama (breath), we increase the possibilities of healing by making it a holistic approach.

Intuitive Eating: A Nutrition Component Of Self-Care And Healing, Maria Givler M.Ed., Rdn

Journal of Nonprofit Innovation

Intuitive Eating (IE) supports that the weight-centered health paradigm (WCHP) can result in a variety of mental and physical harms.

Case Study 1: Trauma-Informed Care For Children And Young People Who Have Been Trafficked: From Theory To Practice

Journal of Nonprofit Innovation

Human trafficking is known as modern day slavery, and it is a human rights violation that impacts millions of children and young people (CYP) around the globe. “Research suggests a high prevalence of physical and mental health consequences from the trauma experienced, with potentially profound neuro-developmental and life-long health consequences for survivors. Trauma-informed care (TIC), which aims to meet the complex and unique needs of trauma survivors, is suggested as a way of working with trafficked CYP.” There is currently little research on the needs of trafficked children and young people and how to address these needs by implementing TIC …

Sound Bathing As A Healing Modality, Dhyani Bella Niedelman

Journal of Nonprofit Innovation

Sound therapy is thousands of years old. But today the ancient practice of singing bowls is hitting the mainstream. What is a sound bath?

Case Study 4: “We Really Need This”: Trauma-Informed Yoga For Veteran Women With A History Of Military Sexual Trauma

Journal of Nonprofit Innovation

“Up to 70% of women service members in the United States report military sexual trauma (MST); many develop post-traumatic stress disorder (PTSD) and co-occurring disorders. Trauma-informed yoga (TIY) is suggested to improve psychiatric symptoms and shown feasible and acceptable in emerging research, yet no work has evaluated TIY in MST survivors. The current quality improvement project aimed to examine TIY’s feasibility, acceptability, and perceived effects in the context of MST.”

Case Study 8: The Effects Of Aroma Essential Oil Inhalation On Stress, Pain, And Sleep Quality In Laparoscopic Cholecystectomy Patients

Journal of Nonprofit Innovation

Abstract Summary Purpose

“Patients undergoing cholecystectomy report experiencing stress related to the surgery, complaining of pain and poor sleep quality. Aromatherapy is known to have positive effects on these complaints. However, the effect of aromatherapy on cholecystectomy patients has yet to be determined. The aim of this study, therefore, was to investigate the effects of aromatherapy on laparoscopic cholecystectomy patients’ stress, pain, and sleep quality.”

Massage Therapy And Trauma, Julie Karlinsey

Journal of Nonprofit Innovation

Trauma is the experience of, or perception of, something disturbing or dangerous. Examples may include witnessing a disturbing scene; physical, emotional or sexual abuse, vehicle accidents, wartime events, injuries, and many other situations.

Review: We Need Trauma-Informed Workplaces

Journal of Nonprofit Innovation

We are seeing a growing number of articles about the need for organizations to support employees through trauma-informed approaches. “Organizations have had to confront issues they never expected and find new ways to support their employees through repeated traumatic experiences.”

Case Study 2: Evaluation Of Trauma Informed Care Training At A Level I Pediatric Trauma Center (Ptc)

Journal of Nonprofit Innovation

Statement of Purpose

“To evaluate baseline attitudes and confidence related to providing Trauma Informed Care (TIC) and quality of professional life of Emergency Department (ED) Staff at a Level I PTC, and to examine pre-post changes after a training session.” This study hypothesizes that “TIC training will improve attitudes and confidence in delivering TIC.”

Nonprofit Spotlight: Rise Up School Of Dance

Journal of Nonprofit Innovation

Mission

To harness the power of dance, mentorship and community to empower students to realize their unique value and develop physical, mental, emotional and social skills that equip them to become the people they are meant to be.

Singing And Healing: Thought Paper, Kimberly Nearon

Journal of Nonprofit Innovation

Singing can be a healing experience, both for the body and the soul (1, 3, 4). “Music has the ability to repair brain damage and return lost memories” (3). Common themes in recent studies and articles discuss how “singing releases endorphins, serotonin and dopamine - the ‘happy’ chemicals that boost your mood and make you feel good about yourself” (3). “Singing also counts as an aerobic activity as it introduces more oxygen into the blood leading to better circulations - and a better mood” (3). Singing can “stimulate the immune response”, “improve snoring”, and “improve lung function” benefiting those who …

Nonprofit Spotlight: Trauma-Informed Utah

Journal of Nonprofit Innovation

Mission

The mission of the TIU Center is to promote and support efforts to move Utah toward becoming a trauma-informed state

Case Study 7: Effects Of Tai Chi On Patients With Mild Cognitive Impairment

Journal of Nonprofit Innovation

“Background and Purpose. Mild cognitive impairment (MCI) is a common condition, which threatens the quality of life of older adults. Tai Chi (TC) is growing in popularity among patients with MCI. This study is aimed at evaluating the effectiveness and safety of TC in older adults with MCI.”