Business Commons^™

The Application Of Natural Language Processing Towards Auditing Of Unstructured Data: A Design Science Approach, Dennis K. Amoatey

Electronic Theses and Dissertations

Financial auditors must manually review large volumes of unstructured text that may include contracts, internal policies, footnotes, and journal entry descriptions. This time-intensive process introduces risk of human error and inconsistency. Despite advances in automation, no systematic approach exists for applying Natural Language Processing (NLP) to this problem at scale. Using a design science approach, this study develops a framework that demonstrates how NLP techniques can be incorporated across key phases in the audit process, including planning, internal controls evaluation, evidence gathering, and reporting. Initial evaluation through expert feedback had a mix of responses. While some argued difficulty with data …

Academic And Demographic Predictors Of Retention And Persistence In Business Programs: Post-Covid Cohorts Of Traditional And Ncccs Transfer Students, Matthew K. Crump

Electronic Theses and Dissertations

This quantitative study examined academic and demographic predictors of first-year retention and major persistence among traditional first-year and North Carolina community college transfer students enrolled in undergraduate business programs. Guided by Tinto’s 1993 Model of Student Retention and Astin’s 1984 Theory of Student Involvement, the research focused on students who entered two AACSB-accredited institutions within the UNC System during Fall 2021, Fall 2022, and Fall 2023 as traditional first-year students or as transfer students from North Carolina community colleges.

Institutional data from the Banner Student Information System provided the basis for logistic regression analyses that examined predictors including high school …

Using Emerging Technologies In The Introductory Managerial Accounting Course To Increase Interest In The Accounting Major And Technology Competencies, Ouadie Akaaboune, Michelle Freeman, Mark Friedman

Faculty Open Access Works

Including technology in the accounting curriculum encourages the adoption of active learning whereby students explore accounting from an individualized manner that better engages students, motivates them to problem solve, and hopefully, allows them to enjoy the learning process and gain more from it. From a curriculum planning standpoint, the introduction of active learning-based technology curriculums also provides information about the perceptions students have about themselves, the accounting profession, and the role technology plays in accounting. Collectively, all this information can be used to guide student interest in accounting as an academic major.

This research article studies the implementation of Cuddly …

Trump Accounts: New Irs Guidance On A New Retirement Account For Children, Heath Mcconnell, Michelle Freeman

Faculty Open Access Works

Excerpt: 

Among the changes made by the One Big Beautiful Bill Act (OBBBA) was the creation of a new type of account called the “Trump account.” In simple terms, these accounts are designed to allow individuals under age 18 to begin saving for retirement, typically through contributions made by their parents or other eligible contributors. This article will begin with a discussion of the underlying reasons for creating these accounts and their enactment as part of the OBBBA. Following that, it will discuss the rules relating to these accounts from both the OBBBA’s statutory language as well as recently published …

Overview Of Obbba Tax Provisions For Individuals And Tax Form Implementation, Michelle S. Freeman, Health Mcconnell

Faculty Open Access Works

Excerpt:  

Legislation H.R. 1, P.L. 119-21, better known as the One Big Beautiful Bill Act (OBBBA), was signed into law by President Donald Trump on July 4, 2025. In some respects, this bill is a “Tax Cuts and Jobs Act 2.0” since it extends or permanently renews certain provisions from the original Tax Cuts and Jobs Act (TCJA) that were set to expire at the end of 2025. This article will address some highlights of the OBBBA and give a brief overview of the IRS’ first draft of some of the tax forms necessary for the bill’s implementation [...]

2025-October-14-The Memory Of Driver Chambers, University Advancement, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.

Considerations Regarding The Accountant Shortage, Accounting Student Recruitment, And Efforts To Mitigate The Ongoing Shortage, Kellen T. Hixon

Undergraduate Honors Theses

The accounting profession is currently facing a well-documented talent shortage that has been building for a number of years. Some of the factors leading to this are fewer students choosing accounting because of higher wages in other careers as well as many CPAs retiring in the coming years. This paper considers the challenges of getting students in the door to accounting and examines the reasons why they are not choosing accounting. It also examines what accounting firms are doing to fight the workforce shortage, gains the perspective of state CPA societies on the 150 hour rule and how it is …

Leveraging Ai For Enhanced Multimedia Content Creation: College Students’ Perception On The Innovation, Georgina Amankwa

Electronic Theses and Dissertations

Artificial Intelligence (AI) has revolutionized multimedia content creation, enhancing efficiency and personalization. However, this rapid evolution has raised concerns about originality and ethical responsibility. This study explored college students’ perceptions of AI in content creation and its implications. Using a mixed-methods approach, the research combined surveys and qualitative insights to analyze how students engaged with AI tools. Findings revealed that while AI streamlined workflows, improved content quality, and boosted audience engagement, concerns about authenticity, intellectual property, and the diminishing role of human creativity persisted. Statistical analyses showed a strong correlation between frequent AI use and perceived benefits, yet ethical dilemmas …

Adapting To The Digital Age: Information Management Strategies For Improving Customer Perceptions Of Digital Banking In Ghana, Crystal Frema Davis

Electronic Theses and Dissertations

Mobile money services are crucial in the financial landscape of Ghana’s economy. Despite Ghana's successful Mobile Money Interoperability (MMI) project, significant disparities exist in digital banking service utilization. Using Design Science Research, this study examines customer hesitancy in digital banking adoption. The TIDE framework was developed by analyzing the information management practices and artifacts of MTN Mobile Money, Banks and reviewing the literature. It comprises three key pillars: Security Management, Customer Education, and Experience Enhancement. This framework aims to instill digital trust, improve service adoption and utilization, and promote financial inclusion and digital literacy. Expert reviews acknowledged its potential to …

Brand Media And Health Perceptions: A Thematic Analysis Of Generational Differences, Julie Irene Diaz

Electronic Theses and Dissertations

This thesis explores the influence of brand identity and media on shaping evolving perceptions of health across generations. The three generations considered are Generation X, Millennials, and Generation Z. The initial hypothesis predicted the popular media and brands that each generation interacts with are most likely to influence their perception. Additionally, the health brands most popular with each generation would influence their overall health perception, based on the identity and values of the brand. A qualitative study was conducted using focus groups to gather data about health perceptions, brand identity, media influence, and holistic health. The findings suggest that individuals …

Immersive Influence: Examining The Impact Of Virtual Reality On Brand Perception Among The Innovation Generation, Holden Gaylor

Electronic Theses and Dissertations

Now more than ever, brands must create innovative and engaging experiences to enhance perception and build consumer trust. Virtual reality (VR) offers an opportunity for brands to achieve these goals by providing immersive, interactive experiences that, when done right, can strengthen key brand metrics. Despite the growing use of VR in experiential marketing, research on VR’s effectiveness in shaping brand perception and influencing authenticity remains limited. Grounded in media richness theory, this study examined how VR impacts brand perception and whether media richness influences authenticity.

Using a mixed-methods approach, 20 participants engaged with the “Wendyverse,” a branded VR environment. Pre-, …

Diversity In Beauty Brand Marketing On Instagram: The Case Of Fenty Beauty, Julia K. Narh

Electronic Theses and Dissertations

Diversity in beauty brand marketing is increasingly important as platforms like Instagram shape consumer perceptions. This study analyzes how Fenty Beauty, MAC Cosmetics, and L’Oréal represent diversity, particularly skin tone, in their Instagram content, using source credibility theory and social identity theory. A content analysis was conducted to evaluate how visual elements relate to engagement, measured by likes, comments, and shares. Findings show that Fenty Beauty features more dark-skinned models than its competitors. However, posts with darker-skinned models do not receive higher engagement. Instead, factors like model attractiveness and hair type, especially curly hair, drive interaction. Although Fenty’s posts generally …

Digital Revival: The Role Of Social And Streaming Media In The Resurgence Of Appalachian Country Music, Jacob Cody Powers

Electronic Theses and Dissertations

This study investigates the role of digital media, specifically social media, and streaming platforms, in the resurgence of Appalachian country music. In recent years, niche music genres have found new life through online platforms, which offer unique avenues for discovery, engagement, and community building. Using a mixed methods approach, this research combines quantitative survey data and qualitative thematic analysis to explore how audiences discover Appalachian country music on platforms such as TikTok, YouTube, and Spotify. A cross-sectional survey was distributed to college students and social media users, collecting responses on participants' digital engagement habits, platform preferences, and motivations for exploring …

Ai For Sustainability In Appalachian Businesses: Challenges And Successes, Mariatu Mahmoud

Electronic Theses and Dissertations

This qualitative study examines the perception of Artificial Intelligence (AI) and how this technology can advance sustainable development in small businesses in Central Appalachia. Participants described how they leveraged AI-enabled technologies to address economic challenges as well as how they overcame the technological barriers often associated with emerging technologies. Findings reveal that AI can significantly improve efficiency, streamline workflows, and enhance visibility for Appalachian entrepreneurs. However, the research also highlights challenges, including trust issues, limited resources, and resistance to change, which hinder adoption. Results from this study produce strategies for adopting AI that enable small businesses to integrate innovation while …

2025-March-14-Etsu Administrator Earns State Pharmacy Award For Student Advocacy, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (March 14, 2025)—Steve Ellis, Assistant Dean of Student Affairs at East Tennessee State University Bill Gatton College of Pharmacy, is the first non-pharmacist ever to earn the Tennessee Society of Student Pharmacists Student Advocacy Award from the Tennessee Pharmacists Association (TPA). Ellis was honored with the award on Tuesday, Feb. 25, in Nashville during TPA’s Pharmacy Day on the Hill.
 

The TSSP Student Advocacy Award is traditionally been presented annually to a professor, preceptor, or pharmacist who has demonstrated devotion to the success of student pharmacists through a commitment of life-long leadership which directly encouraged, inspired and …

2024-November-22-Fall 2024 Semester Update, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Nov. 22, 2024

As the Fall semester winds down and we approach Thanksgiving next week, I want to share with you some college highlights and achievements that I’m thankful for this semester. I encourage each of you to reflect on this time, as well, and think about what you’re thankful for.    

The devastation in our region after Hurricane Helene was heartbreaking, but it was inspiring to see our students, faculty, and staff step up to serve our region in countless ways including through ETSU’s “Bucs Rebuild Together” campaign. There are too many stories to tell here, and many remain anonymous, …

2024-October-28-Dr. Puri Earns Early Career Scholar Award, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

You may have seen the news that Dr. Ashana Puri recently won the Early Career Scholar Award at ETSU's Celebration of Research in October 2024. She was also featured on the cover of our latest issue of GattonRx Magazine, which includes stories about her and other faculty, our No. 2 NAPLEX ranking, practice transformation in the region, and much more! 

Here are some highlights of Dr. Puri's career since joining ETSU in 2019:

• Established a research lab focused on topical and transdermal drug delivery systems, with a commitment to improving patient outcomes and advancing therapeutic efficacy.
• Research philosophy emphasizes collaboration, …

2024-September-11-Etsu Safe Med Drop Off Sept. 28, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (Sept. 11, 2024)—Student pharmacists at East Tennessee State University Bill Gatton College of Pharmacy are helping remove outdated and unneeded prescription medications as part of an upcoming safe medication drop-off event on ETSU’s main campus on Saturday, Sept. 28, from 9 a.m.-1 p.m. The event takes place in parking lot 22a, which is the large lot next to the ETSU Parking Garage and near the Basler Center for Physical Activity. Turn onto Jack Vest Drive on main campus from either State of Franklin Road or J.L. Seehorn, Jr Road.

The safe medication drop-off will allow the public …

2024-September-01-Meet Dr. Shelby Brooks Assistant Professor Of Pharmacy Practice, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Listen to her interview on our college podcast, White Coat Radio.

(Sept. 1, 2024)—ETSU Bill Gatton College of Pharmacy welcomes Dr. Shelby Brooks, from Asheville, North Carolina, who is serving as Assistant Professor of Pharmacy Practice. Her clinical interests include cardiology (specifically anticoagulation/antiplatelets, post stroke management, dyslipidemia, and coronary artery disease), cirrhosis management, and pharmacy resident training. 

Brooks graduated from the University of Tennessee College of Pharmacy in 2019 then went on to complete a 24-month Pharmacotherapy Residency Program at the University of Tennessee Medical Center. During her time in residency, she focused on inpatient and outpatient family medicine practice, …

2024-September-01-Meet Kaitlyn (Phillips '22) North Assistant Professor Of Pharmacy Practice, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Listen to her interview on our college podcast, White Coat Radio.

(Sept. 1, 2024)—Dr. Kaitlyn (Phillips '22) North is from Erwin, Tennessee, and graduated from the Class of 2022. She is an Assistant Professor in Pharmacy Practice and in the Department of Family Medicine at James H. Quillen College of Medicine specializing in chronic disease state management and primary care. 
 
North is serving as a clinical pharmacist faculty member at ETSU Family Physicians of Kingsport. She completed her postgraduate training at an ambulatory care-focused PGY1 residency program at Tandem Health--University of South Carolina, and the PGY2 residency program in Ambulatory …

Estate Planning Before 2026, Michelle S. Freeman, Shelby Follis

Faculty Open Access Works

Excerpt:

Estate planning can be a morbid matter that may only impact a small percentage of taxpayers. However, as CPAs, we are responsible for ensuring our impacted clients are prepared for the possible gift and estate tax changes on the horizon. The Tax Cuts and Jobs Act of 2017 (TCJA) introduced monumental tax reform affecting the gift and estate tax. The gift and estate tax lifetime exemption allows an individual to gift a certain amount tax-exempt during life or at death. Before the TCJA, the lifetime exemption began at a tax base of $5 million, adjusted for inflation ($5.6 million). …

2024-September-01-Meet Dr. Alex Surbaugh Assistant Professor Of Pharmacy Practice, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

(Sept. 1, 2024)—Dr. Alex Surbaugh, from Franklin, Tennessee, a clinical pharmacist in psychiatry, is serving as Assistant Professor of Pharmacy Practice.   

She previously came from the University of Kansas Health System, where she completed a PGY1 residency and a PGY2 psychiatric residency. Dr. Surbaugh completed her undergraduate degree in chemistry at the University of Mississippi and earned her PharmD at UT. 

“As someone who was born and raised in Tennessee, I have always held a love for my home state,” said Surbaugh. “From my first interaction with the college in December through my interview days in February, it was truly …

2024-August-24-University School Receives Governor's Civics Seal, University School, East Tennessee State University, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2024-July-25-Etsu At Aacp Annual Meeting, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (July 25, 2024)—Faculty at East Tennessee State University Bill Gatton College of Pharmacy recently attended the American Association of Colleges of Pharmacy (AACP) annual meeting on July 20-23, 2024, in Boston, Massachusetts. The conference was an opportunity for the college's faculty to showcase their work advancing pharmacy education and share their innovation with others across the academy. This year's faculty delegate was Dr. Ashana Puri.

Congratulations to Dr. Katelyn Alexander, director of experiential education, who graduated from the prestigious AACP Academic Leadership Fellows Program, which aims to develop leaders in pharmacy education. She was among 35 individuals …

Tennessee Property Measures (Schedule G) Refund Claims, Michelle S. Freeman, Shelby Follis

Faculty Open Access Works

Excerpt: 

The 2024 spring tax season proved to be more challenging than Tennessee taxpayers anticipated, with major changes not only lingering at the federal level but on the Tennessee franchise and excise tax return as well. Tennessee enforces a franchise and excise tax filed on Form FAE 170 annually. Recently, when the constitutionality of the property base used to calculate franchise tax was questioned, Tennessee lawmakers were faced with a challenging reform and remedy for taxpayers. The following article will help you and your clients understand these Tennessee franchise and excise tax changes and navigate the potential refund process [...]

2024-May-24-In Memory Of Susan, University Advancement, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.

2024 Brings Many New Opportunities For Your Clients’ Tax Savings, Michelle Freeman, Shelby Follis

ETSU Faculty Works

Excerpt:

With the April 15 tax filing season deadline behind us, there are several conversations that practitioners still need to have with their clients about new tax savings opportunities for 2024. Helping your clients take advantage of some of these new opportunities, as well as reminding them of tax savings options that are often forgotten, are value-added services you can provide that will keep them returning for your advice [...]

2024-August-27-Upcoming Pharmacy Career Showcase And Tours, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (Aug. 27, 2024)—East Tennessee State University Bill Gatton College of Pharmacy is offering a free Pharmacy Career Showcase event on Saturday, Nov. 9, 2024, with check in at 9 a.m. in Building 7, the main pharmacy building on the Mountain Home VA Campus. The event will end at 1:30 p.m. with an optional tour at the end.
 
Students can learn more about the wide variety of pharmacy careers available, as well as the flexible admissions pathways at ETSU Gatton College of Pharmacy, a nationally recognized college of pharmacy in Johnson City, Tennessee. The college is currently ranked …

2024-April-25-P3 Honored For National Military Appreciation Month, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (April 25, 2024) —As a currently enlisted serviceman and full-time student pharmacist, Jimmy Owens is no stranger to managing his time in the most efficient way possible. In the event he is deployed into active duty, he has to be ready; but he also has to be prepared for that next pharmacology exam.
 
“It's a lot of preparing for the weekend and then making up for the weekend at the same time,” said Owens, who is from Lewisburg, Tennessee. “It is difficult to do. But thanks to the military, I think I have the discipline to do …

2024-April-05-Appalachian Student Research Forum, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (April 5, 2024) — Congratulations to all of our 2024 Appalachian Student Research Forum participants! Presentations below and student pharmacists are in bold. Check out photos here.

"That’s A Whole ‘Nother Ball Game: Community Pharmacists’ Perceived Benefits and Barriers to Prescribing Contraception in Appalachian Tennessee and Virginia "

Authors: Hailey Brown; Amaranda Stokes; Dottie Smith; Mary Brannock; Michelle Rapier; KariLynn Dowling-McClay, PharmD




  




"Folic Acid Trends: Changes in Knowledge, Opinions, and Use During Pregnancy Reported by Postpartum Women in the United States, 2004-2021"

Authors: Anya Santee and KariLynn Dowling-McClay, PharmD

 

"Topical Gels for Cromolyn Sodium Delivery in …