Business Commons^™

Billion Dollar Whale, David Mcclough

The Journal of Economics and Politics

No abstract provided.

Book Review The Hundred-Year Marathon, Greg Arburn

The Journal of Economics and Politics

No abstract provided.

Career Opportunities For Economic Majors; Law School, Jack Pusloskie

Senior Honors Projects

No abstract provided.

Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman

2023 Faculty Bibliography

Both accounting firms and regulators recognize the importance of human capital in the audit function, yet we know little about whether and how the level of professionally qual-ified human capital varies across offices of an audit firm and whether it is associated with audit quality. In this paper, we examine the association between office professionally qualified human capital and audit quality. Using hand-collected data on Big 4 audit firm office CPA levels from 30 U.S. cities, we find that offices with relatively more professionally qual-ified human capital deliver higher quality audits, with this benefit being more pronounced for audits performed …

Exploring The Impact Of Covid-19 On The Accounting Profession, Ellyse Noon

Senior Honors Projects

No abstract provided.

Online Streaming Services: A Study On Consumers’ Attitudes Toward Advertising, Morgan Rogers

Senior Honors Projects

Throughout the past decade, there has been a slow and steady rise in the number of online streaming platforms. Websites such as YouTube, Twitch, and Netflix have all taken the globe by storm with their compelling stories and interconnected communities. The numbers alone for each of these platforms speaks volumes to their prevalence in society; YouTube has over 2 billion monthly users, Netflix has well over 167 million consumers, and Twitch currently has 15 million daily active users (Frade, 2021). From this, of course, arises companies’ desire to broadcast their products and services to the vast number of people who …

A Selected Review Of Exemplary Diversity Articles Published In The Journal Of Management Education, Alison Dachner, Joy E. Beatty

2023 Faculty Bibliography

Issues related to diversity, equity, and inclusion (DEI) are timely topics in business, education, and politics. As Associate Editors for the Journal of Management Education (JME) we recognize the journal’s ability to contribute to these conversations. In this article, we take stock of DEI research in JME and review 17 exemplary articles published since 2000. A common theme in these articles is that management educators play an important role in creating inclusive classrooms to educate the next generation of leaders of multicultural organizations and that this task should be done proactively. Yet, even the most well-intentioned faculty members …

Productivity And Market Participation: Cambodian Rice Farmers, Channary Khun, Sokchea Lim

2023 Faculty Bibliography

Rice is the staple food in many Asian countries. The study attempts to understand the underlying issues of low rice farm productivity and whether progress made on this front will lead to greater market participation. Employing a control function to address the endogeneity issue and using the latest survey of Cambodia’s agriculture sector, the paper finds that rice farmers are more likely to commercialize their crops when productivity rises. The probability rises by about 20 % with a ton increase in rice yields. This has an important implication; policies and reforms targeting farm productivity not only boost rice production, but …

Endogenous Labor Migration And Remittances: Macroeconomic And Welfare Consequences, Sokchea Lim, Akm Mahbub Morshed, Stephen J. Turnovsky

2023 Faculty Bibliography

This paper develops a macrodynamic model of two small economies – a host country and a labor-exporting developing country – to address the impact of migrant workers and remittances on the two economies. It endogenizes the migration decision as part of the intertemporal utility maximization of households in the developing economy. This setup captures the dynamic process of migration, in which evolving circumstances may lead to fundamental differences from those based on treating remittances as exogenous. Extensive numerical simulations consider two diverse sources of structural change that impinge directly on the migration-remittance relationship. In both cases the long-run impact on …

Where Do I Start? A Pathway For Personal Growth For Faculty Committed To Creating Inclusive Classrooms, Robbie Bishop-Monroe, Joanna Garcia

2023 Faculty Bibliography

This commentary offers insights into how accounting faculty can begin to create more inclusive, equitable experiences for students. Many faculty are well intentioned and desire to improve the student experience but may not know where to start. We introduce a pathway of reflection, education, and action that we believe can help faculty get started on this process. Reflection is the process of assessing one’s own identity, influences, biases, and personal experiences with diversity and privilege. Education involves seeking out information and experiences that can enhance cultural competence, particularly around gaps identified through reflection. Action refers to practical steps taken to …

The Relationship Between Digitalization, Co 2 Emissions, And Financial Development, Morgan Larick

Senior Honors Projects

This paper first examines the relationship between digitalization and CO 2 emissions to test the inverted U-shaped relationship predicted by the Environmental Kuznets Hypothesis. The results using the fixed effects, two-stage least squares, and generalized method of moments estimation coincide with this inverted U-shaped relationship suggesting that increases in digitalization increase CO 2 emissions up to a certain threshold of digitalization and then decrease it. An interaction term with financial development was then included in the model to determine the role that it plays in this inverted U-shaped relationship. Overall, results indicated that there is no strong evidence that financial …

The Evolution Of Women In Business During The Covid-19 Pandemic And Beyond, Carleen Ellerbruch

Celebration of Scholarship 2022

I conducted a survey on the impact of COVID-19 on female professionals in their respective business industries. Respondents to the survey answered a multitude of different questions relating to the impact of COVID-19 on their professional work or their experience in business as a woman.

Any topic covering the pandemic is very new and has very little research or data to support it. The role of women in business continues to evolve and the pandemic is a major factor in its evolution. This survey allows us to gain insight into what will retain women longer, what new challenges needs to …

An Exploratory Study On The Impact Of Covid-19 On U.S. State Boards Of Accountancy, J Gregory Jenkins, Velina Popova, Mark D. Sheldon

2022 Faculty Bibliography

In the United States (U.S.) individual state boards of accountancy govern the accounting profession within each state. When COVID-19 struck the U.S., state boards worked to maintain normal operations. This study examines how COVID-19 affected the regulatory and oversight activities of the state boards of accountancy and the ways in which boards adapted to the pandemic. We interview executive directors from 21 state boards to determine the pandemic’s impact on board operations and continuing professional education requirements. We also evaluate whether state boards implemented guidance from parties such as theNational Association of State Boards of Accountancy (NASBA), and the resources …

The Evolution Of Women In Business: During The Covid-19 Pandemic And Beyond, Carleen Ellerbruch

Senior Honors Projects

No abstract provided.

Have Recent Tax Credits And Benefits Affected The Adoption Of Plug-In Electric Vehicles In The United States?, Ethan Sutton

Senior Honors Projects

Looking at data from recent surveys showing that electric vehicles take up a meager 2.2% of the market share for passenger vehicles around the world, (Gilbert, 2021) it is safe to say that there is a lot of progress to be made if world governments hope to become carbon neutral within the half-century. This paper focuses on the accumulation of opinions and research regarding the adoption of plug-in electric vehicles in the United States, while focusing primarily on how tax benefits or credits could affect the adoption trends. We will provide information on the current climate of the electric vehicle …

Culture And Income Across Countries: Evidence From Family Ties,, Sokchea Lim, Simran K. Kahai, Channery Khun

2022 Faculty Bibliography

Purpose – The purpose of the paper is to examine how much difference in income can be explained by familial culture that persists in different societies. Design/methodology/approach – We employ a two-step methodology to evaluate the impact of familial culture on income across countries. In the first step, we construct the macro measures of familial culture from micro survey data. In the second step, the growth model is estimated.Findings – First-step micro regression results show that family is more important to female, richer, highly educated, unemployed and married individuals. Male, poorer, less educated and unemployed individuals are more likely …

Follow The Trails: A Path To Systematically Designing Corporate Alumni Programs, Alison Dachner, Erin Makarius

2022 Faculty Bibliography

Organizations today are facing increasing amounts of turnover and evolving labor markets. When employees leave they become corporate alumni, which initial research suggests are an important and valuable part of an organization’s network. Corporate alumni can provide value as brand ambassadors, a source of employee referral, as a return employee (i.e. boomerang), or through knowledge sharing. One way to establish a strong network of alumni and achieve some of these benefits is to establish a corporate alumni program (CAP). Although CAPs are increasingly being recognized as beneficial for organizations, little is known about how to systematically design and implement these …

Tracking Tangible Asset Ownership And Provenance With Blockchain, Mark D. Sheldon

2022 Faculty Bibliography

Blockchain transactions are recorded in a shared and append-only repository that multiple parties verify, validate, and agree-upon. While initially used to keep track of digital assets, blockchains now track the ownership and provenance of tangible assets. An inherent challenge in using blockchain for this task involves keeping the status of a tangible asset in the physical world in sync with its non-fungible token on a blockchain. While several blockchains are already being used in this manner, specific implementation details are fragmented. In response, this study examines four stages of tracking tangible assets using a consortium’s permissioned blockchain, including: design and …

Technology As The Driving Force Behind Rising Healthcare Costs An Analysis Of Why Americans Pay So Much For Healthcare, Nicholas Nuzzo

Senior Honors Projects

No abstract provided.

The Impact Of Online Reviews On The Information Flows And Outcomes Of Marketing Systems, Forrest Watson, Yinglu Wu

2022 Faculty Bibliography

Online reviews are changing the way that consumers shop and firms respond to consumer feedback. Viewed more broadly, online reviews are a type of information flow altering the functioning of marketing systems at the micro, meso, and macro levels. A systematic review of the past two decades of research shows great attention to the impact of online reviews on information flows, as well as the nuances of micro-and meso-level efficiency outcomes. However, there is scant consideration for the effectiveness related outcomes of online reviews (such as customer well-being, distributive justice, and externalities). Through a macromarketing lens, online reviews are an …

Scale Development And Validation Of Transaction Cost Economics Typology For Contracts: A Systems Thinking Approach, Sedat Cevikparmak, Hasan Celik, Saban Adana, Hasan Uvet, Brian Sauser, David Nowicki

2022 Faculty Bibliography

A variety of contract typologies that exist in the literature are helpful in the exploration of different approaches in contractual relations, but only when measured with the right instruments. Although Transaction Cost Economics (TCE) has a distinct, high-level, and abstract typology for contracts, it still lacks a measurement scale. In this paper, a measurement scale for the TCE contract typology (classical, neo-classical, and relational contracts) was developed and validated, using systems thinking approach and experimental design to contribute to the empirical tests of TCE within the contracting realm. First, the antecedents of contract selection within the TCE literature were analyzed …

The Impact Of Persuasive Response Sequence And Consistency When It Service Providers Address Auditor-Identified Issues In Soc2 Reports, Mark D. Sheldon, Sudip Bhattacharjee, Reza Barkhi

2022 Faculty Bibliography

We examine how an IT service provider’s persuasive communication related to SOC2 report findings influences management’s (i.e., user-entities’) perceptions of the outsourced services. Within SOC2 reports, service providers can attempt to influence management’s impressions of auditor-identified issues and, due to the report’s limited audience, also follow-up with management about these issues. Using dual-process theories of persuasion, we predict the type of persuasion used by a service provider in a SOC2 report (contend or concede), and its consistency with follow-up persuasive appeals (contend or concede), will influence management’s perceptions of the services provided. In an experiment, only when the service provider …

Exploring A Digital Service Tax Policy In The United States, Mallory Gifford

Senior Honors Projects

As technological and global environments continue to evolve, the tax environment attempts to keep pace by implementing digital service taxes (DSTs). This paper covers a literature review of the DSTs that have been enacted across the globe, the complaints surrounding them, how data is valued, and how DSTs are being implemented in the United States. Also discussed is research regarding the consumers’ perceptions surrounding data collection. The purpose of this paper is to better understand the current global situation of DSTs.

Gal Pals: The Importance Of Mentorship For The Advancement Of Women In The Workplace, Lilly Hanko

Senior Honors Projects

Most of the past studies conducted on mentoring are not specific to the experiences of women. More and more research is starting to focus on women in particular, and this allows us to better understand the importance of mentoring on the career development of women. Women often struggle with finding and leveraging mentors. A woman-to-woman mentoring relationship is one of the most valuable and impactful resource a woman can have in terms of her career growth and success. This paper will review the benefits of mentoring women, what women seek in mentoring relationships and the key components of effective mentorship, …

Sustainability Reporting Gaining Traction, Robert Bloom, Mark J. Myring

2021 Faculty Bibliography

The article focuses on the Sustainability Reporting Gaining Traction. Topics discussed include Sustainability reporting, or social accountability as it is sometimes called, is receiving increased attention; and it has been defined as encouraging companies to go beyond their legal responsibilities to invest in and improve their human capital, physical environment, and relations with diverse stakeholders.

Policy To Promote Overseas Migrant Work: A Macro-Dynamic Framework, Sokchea Lim

2021 Faculty Bibliography

Could the policy to promote overseas migrant work be to blame for the sluggish development in some South Asian countries? I employ a macro-dynamic model of two small open economies to examine the policy of the developing, labor-exporting country to promote migrant work in a rich, labor-importing economy. The results from calibration exercises show that remittances received from migrant workers are expansionary through its collateral impact. However, the loss of labor due to the policy hinders capital accumulation in the poor country; as a result, it reduces income in the long run. Welfare, however, increases due to the increase in …

Gender Bias And U.S. International Adoptions, Channary Khun, Sokchea Lim

2021 Faculty Bibliography

An earlier study shows that there are no gender preferences among U.S. adoptive parents of international adoption. Yet, every year the U.S. adopts more girls than boys from various countries in the world. Thus, this paper investigates the effect of gender bias in 178 nations on skewed gender composition of U.S. adoptions over the last decades. Using female to male infant mortality rate as a proxy for postnatal discrimination against daughters, we find that the degree of discrimination in sending countries positively affects the excess of female to male adoptions. A one percentage point increase in the relative mortality rate …

The Push For Independence: A Closer Look At The United States And United Kingdom Regulatory Environments, Nicholas Hardner

Senior Honors Projects

The purpose of this research project is to examine the regulatory environments of both the United States (U.S.) and United Kingdom (U.K.) and to further compare and contrast the two. This comes in recent light of the prominent topic of the Big Four public accounting firms (i.e., Deloitte, Ernst & Young, KPMG, and PricewaterhouseCoopers) being called to separate their audit practices from their other lines of service over independence concerns within the U.K. At the time of the creation of this project’s focus, there had been public outcry for this action to take form after numerous audit failures, which came …

Exchange Rate Pass-Through Into Japanese Import Prices: Evidence At Both Bilateral And Product Levels, Channary Khun, Sokchea Lim, Hem Basnet

2021 Faculty Bibliography

This study investigates the degree of the exchange rate pass-through to Japanese bilateral import prices at the product level for major Japan's trading partners (US, EU, and Asian NIEs) for a period (1998:1-2010:12) dubbed as Japan's lost decade and marked by a gradual the exchange rate appreciation against the US dollar. By considering both country and product dimensions in a unified framework, this study makes one of the first attempts to analyze the responsiveness of Japanese import prices to exchange rate movement. The empirical analysis suggests a declining exchange rate pass-through to Japanese import prices at the bilateral level in …

Turn Departing Employees Into Loyal Alumni A Holistic Approach To Offboarding, Alison Dachner, Erin E. Makarius

2021 Faculty Bibliography

No abstract provided.