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Articles 391 - 420 of 1947
Full-Text Articles in Business
Embracing Brain And Behaviour: Designing Programs Of Complementary Neurophysiological And Behavioural Studies, C. Brock Kirwan, Anthony Vance, Jeffrey L. Jenkins, Bonnie Brinton Anderson
Embracing Brain And Behaviour: Designing Programs Of Complementary Neurophysiological And Behavioural Studies, C. Brock Kirwan, Anthony Vance, Jeffrey L. Jenkins, Bonnie Brinton Anderson
Faculty Publications
NeuroIS—the methods and knowledge of neuroscience applied to the information systems (IS) domain—has become an established research field within the IS discipline. A key advantage of NeuroIS is its ability to provide insights into human cognition beyond those obtained using behavioural techniques alone. Nevertheless, in neuroscience, there is renewed interest in examining behaviour together with neurophysiological methods to better inform our understanding of neural processes. In this research opinion article, we argue that in the field of NeuroIS, there is an opportunity for hybrid programs of study that combine neurophysiological and behavioural methods in a complementary manner. We outline four …
Developing The Experience Impact Scale: A Qualitative Study Using A Study Abroad And International Internship Program, Neil Lundberg, Peter Ward, Grant Lundberg, Brian Hill, Jennifer Brown, Ramon Zabriskie, Mat Duerden, Heather Ashby
Developing The Experience Impact Scale: A Qualitative Study Using A Study Abroad And International Internship Program, Neil Lundberg, Peter Ward, Grant Lundberg, Brian Hill, Jennifer Brown, Ramon Zabriskie, Mat Duerden, Heather Ashby
Faculty Publications
Recent work has identified different experience types, including experience classifications of ordinary, memorable, meaningful, and transformative. This study further clarifies the experience typology through qualitative data analysis of each experience type. Data analysis identified that within each extraordinary experience type, additional subtypes were present. Experience types and subtypes were organized according to the experience typology continuum into a 10-item Experience Impact Scale (EIS), as no instrument to measure experience types or experience impact was available. An expert panel was used to determine the representativeness of the items in the EIS and to provide content-related evidence of validity. Discussion of the …
Digital Behavioral Biometrics And Privacy: Methods For Improving Business Processes Without Compromising Customer Privacy, Joseph S. Valacich, Jeffrey L. Jenkins, D. Čišić
Digital Behavioral Biometrics And Privacy: Methods For Improving Business Processes Without Compromising Customer Privacy, Joseph S. Valacich, Jeffrey L. Jenkins, D. Čišić
Faculty Publications
To enable people to interact with online websites and systems, browsers capture a variety of events that occur on the page—such as how a person is moving the computer mouse, what a person clicks on, what a person types, and whether a person is scrolling. These events represent a user’s behavior on a page, referred to as the DOM or Document Object Model, and are recorded at a millisecond precision rate (e.g., the exact millisecond timestamp when a key goes down and when it comes back up). Research and practice alike have found that these behavioral events can provide powerful …
The Innovation And Reporting Consequences Of Financial Regulation For Young Life-Cycle Firms, Abigail Allen, Melissa F. Lewis-Western, Kristen Valentine
The Innovation And Reporting Consequences Of Financial Regulation For Young Life-Cycle Firms, Abigail Allen, Melissa F. Lewis-Western, Kristen Valentine
Faculty Publications
Firm life-cycle stage reflects a firm’s current strategic direction toward exploration independent of age or size. We provide evidence that young life-cycle firms are particularly vulnerable to negative innovation consequences from financial regulation but do not appear to experience any compensating financial reporting quality (FRQ) benefits. Using a generalized difference-indifferences design around Sarbanes Oxley Act of 2002 (SOX), we document a significant reduction in both research and development (R&D) spending and innovation outputs for young life-cycle stage firms after regulation. Declines in innovation manifest both from the diversion of scarce resources and from the imposition of an organizational culture mismatched …
Preparer Opposition And Strategic Implementation Of Governmental Accounting Standards: Evidence From Public Pension Accounting Reform, Abigail Allen, Reining C. Petacchi
Preparer Opposition And Strategic Implementation Of Governmental Accounting Standards: Evidence From Public Pension Accounting Reform, Abigail Allen, Reining C. Petacchi
Faculty Publications
Widely acknowledged as one of the most controversial standards in governmental accounting, GASB 67/68 radically altered both the recognition and measurement for defined benefit public pensions. The standards require the recognition of previously only disclosed unfunded pension liabilities and increase the magnitude of reported pension liabilities by requiring the partial incorporation of a market-based discount rate. While the recognition proposal was unaltered from its initial conception to the final standards, the discount rate proposal was significantly attenuated after the initial proposal met with unanimous preparer opposition. Accordingly, we examine what incentives drive preparer lobbying positions, whether such lobbying is aligned …
Do Auditors’ Incentives Affect Materiality Assessments Of Prior-Period Misstatements?*, Brant E. Christensen, Roy Schmardebeck, Timothy Seidel
Do Auditors’ Incentives Affect Materiality Assessments Of Prior-Period Misstatements?*, Brant E. Christensen, Roy Schmardebeck, Timothy Seidel
Faculty Publications
We examine whether auditors' incentives affect materiality assessments of prior-period misstatements. Interviews with global network firm partners reveal consistency across firms in the process used to assess prior-period misstatements and highlight points in the process where judgments are most susceptible to auditors’ conscious or subconscious biases. In related empirical tests, we find that auditors assess misstatements as less material (i.e., misstatements are disclosed less prominently) when auditors face greater engagement risk (comprised of the risk of litigation and reputation loss) or have greater incentives to please important clients. These effects only occur when auditor incentives to avoid further litigation or …
Fairness And Luck: Contract Away Or Come What May?, H. Scott Asay, Jace Garrett, William B. Tayler
Fairness And Luck: Contract Away Or Come What May?, H. Scott Asay, Jace Garrett, William B. Tayler
Faculty Publications
In practice, managers and employees often enter into risky, uncertain contracts. Prior works shows that managers use ex post discretion to reduce the effect of uncontrollable “bad luck” on employees’ performance-based compensation, but do not use ex post discretion to reduce the effect of uncontrollable “good luck,” due to fairness concerns. We investigate whether ex ante, objective compensation plans can help address the fairness concerns that lead to this asymmetric treatment of uncontrollable events. We provide evidence that compensation plans that account for uncontrollable factors can reduce differences between individuals’ fairness perceptions in good and bad luck settings. However, controlling …
The Effects Of A Second-Chance Exam Policy In A Large-Enrollment Introductory Accounting Course, Melissa Larson, William B. Tayler, Jared R. Stark
The Effects Of A Second-Chance Exam Policy In A Large-Enrollment Introductory Accounting Course, Melissa Larson, William B. Tayler, Jared R. Stark
Faculty Publications
Using a quasi-experimental design, we compare two semesters of an introductory accounting course to evaluate the impact of a second-chance exam policy (SCEP) on student performance and anxiety, analyzing data from 1,986 students. The SCEP, allowing two additional attempts at exams capped at 80 percent credit, significantly improved academic outcomes and decreased perceived test anxiety. Specifically, students during the SCEP semester experienced an average increase of 4.46 percent in exam scores (p < 0.01), a 3.37 percent increase in course percentage points (p < 0.01), and a GPA increase of 0.21 (p < 0.01). Notably, women experienced greater improvements than men in measured academic outcomes. Our findings suggest that SCEPs can be an effective intervention to increase academic performance and reduce anxiety. We also examine an SCEP’s effect on preparation for exam first attempts and find that students perform better on a first attempt with an SCEP.
Perceptions Of Robotic Process Automation In Big 4 Public Accounting Firms: Do Firm Leaders And Lower-Level Employees Agree?, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood
Perceptions Of Robotic Process Automation In Big 4 Public Accounting Firms: Do Firm Leaders And Lower-Level Employees Agree?, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood
Faculty Publications
The use of Robotic Process Automation (RPA) is a recent innovation in the public accounting industry, and the Big 4 firms are at the forefront of its implementation. This paper examines how the adoption and use of RPA is affecting the perceived work experience of firm leaders and lower-level employees at Big 4 accounting firms. We interview 14 RPA leaders, survey 139 lower-level employees, and compare and contrast their responses. We find that the two groups generally agree that RPA is having a positive influence on the profession. Both groups believe that RPA is positively changing the work employees perform …
The Influence Of Management’S Internal Audit Experience On Earnings Management, Matthew Ege, Timothy Seidel, Mikhail Sterin, David A. Wood
The Influence Of Management’S Internal Audit Experience On Earnings Management, Matthew Ege, Timothy Seidel, Mikhail Sterin, David A. Wood
Faculty Publications
We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. This examination is important because the internal audit function is uniquely positioned to provide experiences that could influence future managerial behavior, including limiting the potential negative repercussions of earnings management. We find that firms with managers that have internal audit experience are associated with lower real earnings management but not accruals-based earnings management. Effects are strongest when managers with internal audit experience have greater power or currently hold financial roles, or when there are a greater number of managers with internal audit …
Publication Benchmarking Data Based On Faculty Promoted At The Top 200 Worldwide Accounting Research Institutions, Jared S. Moon, Scott L. Summers, Nathan J. Waddoups, David A. Wood
Publication Benchmarking Data Based On Faculty Promoted At The Top 200 Worldwide Accounting Research Institutions, Jared S. Moon, Scott L. Summers, Nathan J. Waddoups, David A. Wood
Faculty Publications
The primary purpose of this paper is to update and extend past promotion benchmarking studies. We update prior benchmarking studies by providing publication benchmarking data for faculty promoted between 2013 and 2019, inclusive. We extend prior benchmarking studies by evaluating a larger number of institutions (the top 200 worldwide accounting institutions), using a more global journal list, and providing sensitivity analyses between journal lists. We group institutions based on rankings and report a possible minimum publication hurdle for each group in each journal category. In addition, we provide data on the mix, or percentage, of publications in each journal category …
Internal Auditors’ Role In Organizational Innovation: A Social Network Perspective, Margaret H. Christ, Anna Eulerich, Marc Eulerich, David A. Wood
Internal Auditors’ Role In Organizational Innovation: A Social Network Perspective, Margaret H. Christ, Anna Eulerich, Marc Eulerich, David A. Wood
Faculty Publications
Organizations use innovations to adapt, grow their business, and differentiate themselves from their competitors. However, innovations can introduce new risks to the organization that the internal audit function (IAF) should address. We interview and survey internal auditors about how they respond to innovations, such as the use of emerging technologies, adopted by their organizations. We find that social network theory provides a useful lens through which to interpret our interview results and to guide our survey development and analysis. In particular, we find that the embeddedness of the internal auditors with management, but not with the audit committee, is a …
10 Keys On Volunteerism, Angie Holzer
10 Keys On Volunteerism, Angie Holzer
Journal of Nonprofit Innovation
Every year, the majority of nonprofits are run and sustained by volunteers around the United States (McKeever, 2016). There is a great need to better understand how to obtain and then retain these volunteers in helping move your cause forward as a nonprofit. This article will address 10 ways to approach volunteerism as you find volunteers, and then work to actively retain them in your efforts.
Volunteer Statistics In United States By State
Volunteer Statistics In United States By State
Journal of Nonprofit Innovation
See the volunteer statistics in the United States by state.
Latest Research On Volunteerism
Latest Research On Volunteerism
Journal of Nonprofit Innovation
Read about the latest research and statistics on volunteering.
Why I Volunteer, Demi Sintz
Why I Volunteer, Demi Sintz
Journal of Nonprofit Innovation
I began working with nonprofit organizations as a youth advocate for Epilepsy Awareness, from there I became a Director of Fundraising events for an organization that assists families with the expenses of training and matching with a service dog. Later I spent 18 months in L.A County volunteering in the community and leading youth seminars on positive social media use and training community leaders on the importance of family history and making it an accessible tool in their communities. Now I am a marketing advisor at WikiCharities, a platform that makes collaboration between organizations possible and increases accessibility to care …
Economic Significance In Corporate Finance, Todd Mitton
Economic Significance In Corporate Finance, Todd Mitton
Faculty Publications
Reporting the economic significance of findings in corporate finance has become increasingly common, but a review of the literature reveals shortcomings in typical reporting practices. Researchers can more effectively communicate the practical importance of findings by using standard measures of economic significance that are scaled by the standard deviation of the dependent variable, by providing all statistics necessary to calculate economic significance, and by providing benchmarks by which to evaluate the magnitude of economic significance. To support these objectives, I show why measures scaled by the standard deviation are preferable, and I provide benchmarks based on hundreds of established findings …
Cheating For The Cause: The Effects Of Performance-Based Pay On Socially Oriented Misreporting, Jessen L. Hobson, Ryan D. Sommerfeldt, Laura W. Wang
Cheating For The Cause: The Effects Of Performance-Based Pay On Socially Oriented Misreporting, Jessen L. Hobson, Ryan D. Sommerfeldt, Laura W. Wang
Faculty Publications
We examine the effect of performance-based pay on misreporting intended to benefit a social mission. We show that performance-based pay decreases people’s propensity to misreport for a social mission in a not-for-profit setting (Experiment 1). We similarly show that in a for-profit setting, performance-based pay also decreases misreporting propensity for a social mission, although not for a non-social mission (Experiment 2). Finally, using a framed field experiment with participants attending a conference hosted by a real charity, we show that performance-based pay reduces actual misreporting when misreporting leads to more donations for the charity (Experiment 3). These results are consistent …
Auditing Non-Gaap Measures: Signaling More Than Intended, Spencer B. Anderson, Jessen L. Hobson, Ryan D. Sommerfeldt
Auditing Non-Gaap Measures: Signaling More Than Intended, Spencer B. Anderson, Jessen L. Hobson, Ryan D. Sommerfeldt
Faculty Publications
Many companies regularly disclose non-GAAP performance measures to communicate firm-specific information that does not fit within the mold of GAAP reporting. However, these non- GAAP measures may have low information content or even be misleading to investors. Thus, the question arises of whether auditors should play a larger role in the reporting of non-GAAP measures, which currently are not audited. We run an experiment to provide ex ante evidence on the effect of auditing non-GAAP measures. Specifically, we present investor-participants with a non- GAAP measure that should be used when making investment judgments (more informative) or should not be used …
Risk Management And The Collegiate Real Estate Market During The Covid-19 Pandemic, John Spencer Tippets
Risk Management And The Collegiate Real Estate Market During The Covid-19 Pandemic, John Spencer Tippets
Undergraduate Honors Theses
This thesis is a study of business risk management for collegiate real estate firms in cataclysmic events, such as but not limited to the COVID-19 pandemic. The study applies principles and frameworks for Strategic Risk Management (SRM) from Dr. Paul Godfrey’s book, “Strategic Risk Management: New Tools for Competitive Advantage in an Uncertain Age.” Included is an analysis of original survey data collected from Provo college students, how students responded to business decisions by local real estate management firms, and university policies. The data from Provo is heavily influenced by unique circumstances for that particular market, such as BYU housing …
Judicious Vulnerability: How Humility, Teachability, And Awareness Impact Teams In Organizational Settings, Mac Strachan
Judicious Vulnerability: How Humility, Teachability, And Awareness Impact Teams In Organizational Settings, Mac Strachan
Intuition: The BYU Undergraduate Journal of Psychology
In some professions, such as medicine, law enforcement, athletics, and education, maintaining high performance standards while being emotionally stoic often leads to work fatigue and burnout. This state of being can be detrimental to the health of both the professionals and the organization that employs them, bringing into question the necessity of a culture driven by competition and ego. As such, this paper explores the concept of vulnerability as a means to explain cognitive and emotional processes that positively affect relational behavior and organizational culture. Judicious vulnerability sits at the intersection of humility, teachability, and awareness and has the capacity …
Eliminating Forced Labor In American Corporations And Their Supply Chain: Existing Solutions And Failures, Breann Hunt
Eliminating Forced Labor In American Corporations And Their Supply Chain: Existing Solutions And Failures, Breann Hunt
Brigham Young University Prelaw Review
The author of this article examines current judicial precedent pertaining to human rights violations perpetrated in the supply chains of American companies. The author argues that existing legislation is insufficient to prevent firms from profiting from forced labor. The author demonstrates the effect of forced labor upon the competitive landscape and illustrates the damage done to ethical companies forced to compete with low-priced competitors. By analyzing existing research on competitive injury and Antitrust regulation, the author thus proposes that there be a synthesis of third party research capabilities and legislation that would help prove competitive injury due to forced labor …
How Has Covid-19 Changed Consumer Participation In Value Co-Creation?, Katelynne Hinckley
How Has Covid-19 Changed Consumer Participation In Value Co-Creation?, Katelynne Hinckley
Student Works
This research documents value co-creative interactions between firms and consumers during the Covid-19 pandemic. I offer insights based on theory to explain how and why consumers are changing, especially in relation to service industries. The context of Covid-19 demands that both companies and consumers adapt by shouldering a greater burden of the value creation process in order to create value that is at least comparable to and, at most, exceeding that of pre-pandemic times. The extent to which a consumer or a firm becomes a greater participant than before is highly dependent on the industry and Covid-19 restrictions. While many …
Initial Effects Of Subchapter V Of Chapter 11 Bankruptcy During Covid-19, Denise Han
Initial Effects Of Subchapter V Of Chapter 11 Bankruptcy During Covid-19, Denise Han
Undergraduate Honors Theses
On February 19, 2020, the Small Business Reorganization Act of 2019 went into effect, ushering in the use of Subchapter V by small business debtors. Lawmakers crafted Subchapter V with the intent to make the reorganization process more streamlined and cost effective than the standard Chapter 11 was for these debtors. With features such as the Subchapter V trustee, cramdown provisions, filing deadlines, lack of a creditors’ committee, and relaxed disclosure requirements, small business debtors should in theory be better positioned to emerge from bankruptcy as viable entities. Through quantitative analysis and qualitative research, this Article explores initial observations on …
Articulating Conceptual Modeling Research Contributions, Lois M. L. Delcambre, Stephen W. Liddle, Oscar Pastor, Veda C. Storey
Articulating Conceptual Modeling Research Contributions, Lois M. L. Delcambre, Stephen W. Liddle, Oscar Pastor, Veda C. Storey
Faculty Publications
To contribute to the ongoing discussions related to understanding and organizing the field of conceptual modeling, this paper presents a reference framework for articulating conceptual modeling research. The framework accommodates the diverse nature of conceptual modeling research contributions. The framework can describe many styles of research, including empirical research. The framework was inspired by, and is able to characterize, a large set of published papers in conceptual modeling. The framework allows researchers and reviewers to acknowledge the contributions of their work. Using the framework to describe a research paper also promotes meaningful discussion among reviewers and readers.
Improving The Quality Of Survey Data: Using Answering Behavior As An Alternative Method For Detecting Biased Respondents, Manasvi Kumar, David Kim, Joseph S. Valacich, Jeffrey L. Jenkins, Alan R. Dennis
Improving The Quality Of Survey Data: Using Answering Behavior As An Alternative Method For Detecting Biased Respondents, Manasvi Kumar, David Kim, Joseph S. Valacich, Jeffrey L. Jenkins, Alan R. Dennis
Faculty Publications
Online surveys are used for collecting self-report data. Despite their prevalent use, data quality problems persist due to various response biases. Here, we demonstrate how participant answering behaviors can be used to identify biased responses. We administered an online survey where participants reported their personality dimensions of neuroticism and extraversion—two personality dimensions that have been previously shown to be correlated with a propensity to deceive—and were later presented with a scenario to exhibit deceptive behavior. We then generated models to predict deception using the neuroticism and extraversion constructs. Using respondents’ fine-grained mouse movement data when answering these questions, we generated …
Green Talent Management And Turnover Intention: The Roles Of Leader Stara Competence And Digital Task Interdependence, Samuel Ogbeibu, Charbel Jose Chiappetta Jabbour, John Burgess, James Gaskin, Douglas W.S. Renwick
Green Talent Management And Turnover Intention: The Roles Of Leader Stara Competence And Digital Task Interdependence, Samuel Ogbeibu, Charbel Jose Chiappetta Jabbour, John Burgess, James Gaskin, Douglas W.S. Renwick
Faculty Publications
Purpose – Congruent with the world-wide call to combat global warming concerns within the context of advancements in smart technology, artificial intelligence, robotics, algorithms (STARA), and digitalisation, organisational leaders are being pressured to ensure that talented employees are effectively managed (nurtured and retained) to curb the potential risk of staff turnover. By managing such talent(s), organisations may be able to not only retain them, but consequently foster environmental sustainability too. Equally, recent debates encourage the need for teams to work digitally and interdependently on set tasks, and for leaders to cultivate competencies fundamental to STARA, as this may further help …
Mitigating The Security Intention-Behavior Gap: The Moderating Role Of Required Effort On The Intention-Behavior Relationship, Jeffrey L. Jenkins, Alexandra Durcikova, Jay F. Nunamaker Jr.
Mitigating The Security Intention-Behavior Gap: The Moderating Role Of Required Effort On The Intention-Behavior Relationship, Jeffrey L. Jenkins, Alexandra Durcikova, Jay F. Nunamaker Jr.
Faculty Publications
Although users often express strong positive intentions to follow security policies, these positive intentions fail to consistently translate to behavior. In a security setting, the inconsistency between intentions and behavior—termed the intention-behavior gap—is particularly troublesome, as a single failure to enact positive security intentions may make a system vulnerable. We address a need in security compliance literature to better understand the intention-behavior gap by explaining how an omnipresent competing intention—the user’s desire to minimize required effort—negatively moderates the relationship between positive intentions and actual security behavior. Moreover, we posit that this moderating effect is not accounted for in extant theories …
Don't Call Us, We'll Call You: An Empirical Study Of Caller Behavior Under A Callback Option, Brett A. Hathaway, Seyed Morteza Emadi, Vinayak Deshpande
Don't Call Us, We'll Call You: An Empirical Study Of Caller Behavior Under A Callback Option, Brett A. Hathaway, Seyed Morteza Emadi, Vinayak Deshpande
Faculty Publications
While call centers have recently invested in callback technology, the impact of this innovation on caller behavior and call center performance is not clearly understood. Using call center data from a US commercial bank, we perform an empirical study of the callers' decision-making process in the presence of a callback option. We formulate a structural model of the caller decision-making process, and impute their underlying preferences from the data. Our estimates show that callers experience substantially less discomfort per unit of time while waiting for callbacks than while waiting in queue. However, we also find that, after controlling for expected …