Business Commons^™

How Much Should We Teach The Enigma Machine?, Jeffrey A. Livermore

Journal of Cybersecurity Education, Research and Practice

Developing courses and programs in Information Assurance can feel like trying to force ten pounds of flour into a five pound sack. We want to pack more into our courses than we have time to teach. As new technologies develop, we often find it necessary to drop old technologies out of the curriculum and our students miss out on the historical impacts the old technologies had. The discipline is so broad and deep that we have to carefully choose what concepts and technologies we study in depth, what we mention in passing, and what we leave out. Leaving out important …

From The Editors, Carole L. Hollingsworth, Michael E. Whitman, Herbert J. Mattord

Journal of Cybersecurity Education, Research and Practice

Welcome to the third issue of the Journal of Cybersecurity Education, Research and Practice (JCERP).

Conceptualizing And Measuring Design Of Retail Environments, Julie C. Steen

Doctor of Business Administration Dissertations

Managing the retail environment is critical for retailers since the retail environment affects consumer’s behavior within a store. To investigate retail environments, researchers often group the environment into three dimensions—an ambient, a social and a design dimension. While the ambient dimension is frequently investigated and research on the social dimension is gaining momentum, the design dimension has received comparably little attention. There is not a common definition of design in the literature. The lack of common definition has led to many different scales for design being offered in the literature, generating conflicting and incomparable empirical results.

This dissertation addresses these …

General Counsel Characteristics And Financial Reporting Quality, John R. Sparger

Doctor of Business Administration Dissertations

The general counsel (GC) plays a key role in a firm’s financial reporting system as a participant and governance monitor. As a participant in various disclosure and filing processes and advisor in transactional activities reflected in the firm’s reported results, the GC directly influences a firm’s reported results and disclosures. As a governance monitor, the GC holds a position of public trust and duty to investors based on various laws, rulings and regulations. Accordingly, accounting literature has begun to examine the role of the GC in financial reporting quality. The results of this research have produced conflicting results which indicate …

2017 - The Twenty-Second Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Twenty-second Annual Symposium of Student Scholars, held on April 20, 2017. Includes abstracts from the presentations and posters.

Merger And Acquisition Financial Reporting Outcomes: An Examination Of Non-Audit Fees And The Impact On Auditor Independence, Jimmy Carmenate

Doctor of Business Administration Dissertations

For over 40 years, the issue of auditors providing both auditing and non-audit services (NAS) to their audit-clients continues to be at the forefront of concerns to regulators, investors, and academics. The literature primarily provides two competing effects of NAS on financial reporting quality. The first being the compromise on auditor independence and the other on the benefits attained from knowledge spillover. Though these competing effects have been studied in various contexts, there has been little to no research on the association between NAS and the outcomes from mergers and acquisitions (M&A) to infer whether NAS lessens the threat to …

Are Out-Of-Period Adjustments A Type Of Stealth Restatement? An Examination Of Non-Audit Services, Clawback Provisions, And Out-Of-Period Adjustments, Cori Oliver Crews

Doctor of Business Administration Dissertations

Over the last decade, out-of-period adjustments (OOPAs) have risen in popularity in direct contrast to the simultaneous decreasing trend in restatements. This could indicate an improvement in financial reporting quality or could indicate the use of a type of stealth restatement for opportunistic purposes. These less prominent restatements are more likely to go undetected and would be an apt way to perpetuate opportunistic disclosure and to mitigate the likelihood of unfavorable market reactions.

The purpose of this study is to investigate (1) the association between non-audit services (NAS) and OOPAs, (2) the association between clawback provisions and OOPAs, and (3) …

A Note On K-Price Auctions With Complete Information When Mixed Strategies Are Allowed, Timothy Mathews, Jesse A. Schwartz

Faculty Articles

Restricting attention to players who use pure strategies, Tauman (2002) proves that in a k-price auction (k> 3) for every Nash equilibrium in which no player uses a weakly dominated strategy: (i) the bidder with the highest value wins the auction and (ii) pays a price higher than the second-highest value among the players, thereby generating more revenue for the seller than would occur in a first- or second-price auction. We show that these results do not necessarily hold when mixed strategies are allowed. In particular, we construct an equilibrium for k > 4 in which the second-highest valued …

News - Georgia Tech, Elizabeth Winter, Kim Mull, Jason D. Wright

Georgia Library Quarterly

No abstract provided.

A Needs-Ictd Strategy Alignment Foundation For The Measurement Of Ictd Impact: Three Case Studies In South Africa, Gugulethu Q. Baduza, Caroline P. Khene

The African Journal of Information Systems

Access to ICTD projects has increased over the years; however, they have not significantly changed the lives of the targeted communities. This discrepancy relates to the gap that exists between the reality of the community, its needs and the ICTD strategy of the project. This research paper presents a Needs-ICTD strategy alignment framework to support the alignment of ICTD strategy, and the development and promotion of contextual needs of marginalized areas. The framework also contributes to the identification of preliminary impact indicators, which can support impact assessment. Through a multi-case study investigation of the Siyakhula Living Lab and the SAP …

It Services Offshoring To Africa: Assessing The Attractiveness And Readiness Of Nigeria, Joshua O. Omoju

The African Journal of Information Systems

This paper presents one of the first comprehensive analyses of Nigeria’s future readiness and attractiveness as a potential destination for IT-enabled services offshoring. The paper examines existing literature on IT services offshoring to Africa, and presents results from in-depth evaluation of seven important location selection criteria. The study indicates that while Nigeria appears to be making progress in many areas, the country is neither yet ready nor attractive as an offshoring destination. Nevertheless, the analysis suggests that Nigeria might already be on the path to attaining readiness in the future. However, significant hurdles will need to be surmounted if Nigeria …

Ict Infrastructure And It’S Impact On National Development: A Research Direction For Africa, Felix Bankole Dr, Lucas Mimbi

The African Journal of Information Systems

Discussions on Development that encompasses how ICTs can make a difference in climate, political, health disturbances and business environment require a multidisciplinary approach which demand contributions from IS community, the private sector, development agencies, practitioner and other academia. This would enable the development community to identify the objectives of technology for empowerment and how they should be achieved in the practice of national development. This study serves as a response to the call for more macro/micro level policy research on the role of ICT on national development. The paper reviews the previous research in this domain and proposes a research …

Salesperson Perceptions - An Examination Of Sales Manager Leadership And Salesperson Engagement, Marleen Pope

Doctor of Business Administration Dissertations

Employee engagement is vital to organizations because of its relationship with performance and retention. Specifically, salespeople, as boundary spanners, pose unique challenges to organizations. To date, the literature has given limited attention to salesperson engagement. This study explores the assertion that managers are the primary source of employee disengagement by examining the perceptions salespeople have of their sales manager and how their perceptions influence salesperson engagement. Salesperson perceptions are the focus of this study because what one perceives is one’s reality.

Job-Demands Resource (J-DR) theory was used as the theoretical framework to investigate the relationships in the proposed model. First, …

Monitoring And Employee Shirking: Evidence From Mlb Umpires, John Charles Bradbury

Faculty Articles

Standard neoclassical principal-agent theory predicts that stricter monitoring should reduce employee shirking from principal desires; however, recent analyses indicate that social aspects of principal-agent relationships may result in monitoring “crowding out” disciplinary effects. From 2001 to 2008 Major League Baseball (MLB) instituted an automated pitch-tracking system (QuesTec) to assist in monitoring its umpires. The asymmetric implementation of this new monitoring technology allows for the comparison of monitored and unmonitored umpires to identify shirking to placate on-field lobbying pressure. Estimates identify deviations in calls associated with monitoring; however, overall, umpires appeared to be quite sensitive to league directives for changes in …

Nostalgic Selling: The Louisville & Nashville Railroad And Its General Public Relations, Michael J. Landry

Atlantic Marketing Journal

This paper represents a case study of how to use historic events/artifacts in public relations and sales. It recounts how the Louisville & Nashville Railroad participated in the United States Civil War centennial celebrations by restoring a locomotive, the General, that was made famous in a daring raid conducted in that war. Using primary and secondary documents mainly from corporate archives including notes, operations manuals, public relations logs, measurements, corporate publications and oral history, the paper outlines the General’s iconic history, the purposes for its 1960s restoration to operation for the Civil War centennial, and the overarching marketing strategy behind …

Consumer Practical Wisdom: Toward A Conceptual Clarification Of An Emergent Consumer Culture, Manel Masmoudi

Atlantic Marketing Journal

This article is a continuation of the previous works related to the new rationalization and control tendencies in purchasing behavior and consumption. More precisely, it is enrolled in the perspective of the contribution to a better understanding of the postmodern consumer wisdom which continues to be met more frequently in outlets.

Since there is a lack of research on consumer wisdom conceptualization, we attempt in this article to present a conceptual framework used to delineate this concept in consumer behavior. To achieve this objective, we adopted an interdisciplinary theoretical framework. Then, we compared the concept to some others considered as …

The Cross-Platform Consistency Of Online User Movie Ratings, Dan Baugher, Chris Ramos

Atlantic Marketing Journal

Online movie ratings are often used in studies of Internet word-of-mouth, but the cross-platform consistency of such ratings has not been well established. Mean user ratings were obtained for 500 movies using the rating systems in place on Netflix and IMDb. Mean volume was 1,480,931 (SD = 2,636,388) and 104,746 (SD = 193,532) on the Netflix and IMDb sites, respectively, suggesting the movies were visible, but also variable in visibility. Volume was moderately correlated (r = .724, p ≤ .001). Mean user ratings on the Netflix and IMDB sites averaged 3.57 (SD = .37) and 3.84 (SD = .34). Mean …

Job Shadowing Experiences As A Teaching Tool: A New Twist On A Tried And True Technique, Fred H. Mader, Deanna R. D. Mader, Elizabeth C. Alexander

Atlantic Marketing Journal

This article reports an innovative twist on the use of the job shadowing experience as a means not only to provide real-world exposure for the student, but also as a way to generate real-time data from the professionals to be utilized as a basis for class discussion. Reaction from both students and professionals has been overwhelmingly positive.

Field Trip! Assessing Business Student Interest In Plant Tours And Their Product Categories, Mark Mitchell, Gregory Turner, Robert Montgomery, Mark Hartley

Atlantic Marketing Journal

Business educators are challenged daily to provide fresh ideas in the classroom and to use new methods to stimulate active learning. One option is to use manufacturing plant tours, company museums, and company visitor centers to supplement traditional classroom activities. This manuscript details this growing type of tourism (known as Consumer Experience Tourism) and identifies the product categories of greatest interest to today’s students in Business and Economics. Business educators are encouraged to more fully embrace this under-utilized resource to promote active student learning and to select those destinations of greatest interest to their particular student audiences.

Controlling And Informational Planned Behavior: Self-Determination Theory And The Theory Of Planned Behavior, Jonathan P. Leavell

Atlantic Marketing Journal

The purpose of this non-empirical paper is to explore the theoretical value of introducing constructs of self-determination theory (SDT) into the framework of the theory of planned behavior (TPB). Deci’s and Ryan’s (1985) formulation of SDT maintains an intrinsic focus while much of Ajzen’s (1985) TPB framework maintains an extrinsic focus. The incorporation of constructs based on an internal locus of causality may enhance the predictive power of TPB. Applications for practitioners and opportunities for further research are presented.

A Perspective On Pharmaceutical Marketing Practices: Message Development, Media Selection, Medication Adherence And Health Literacy, Yvette Lynne Bonaparte

Atlantic Marketing Journal

Health literacy includes not only literacy and numeracy, but areas related to an individual's ability to critically review and process health information in such a way that leads to improved health behavior and outcomes. The level of health literacy attained by a particular target audience is an important consideration for marketers of pharmaceutical products as it impacts both the message and the media selected for product promotion. Additionally, the degree to which health literacy levels impact medication adherence should be a consideration for those that market pharmaceutical products.

Dynamic Pricing In Major League Baseball Tickets: Issues And Challenges, John T. Drea, Andrew Nahlik

Atlantic Marketing Journal

With its origins in the airline industry, dynamic pricing has recently been extended to the area of Major League Baseball tickets in both the primary and secondary markets. The present study examines similarities in the application of dynamic pricing in the airline and MLB industries, as well as the key differences, which include the interactive effects of competitors in the airline industries and the presence of a secondary ticket market for MLB tickets. The “zone of reasonableness” concept used in freight pricing provides a useful framework for understanding the self-imposed upper and lower price limits for MLB primary market ticket …

An Exploratory Comparison Of Private And Hbcu Marketing Student Study Abroad Program (Sap) Participation Intentions, Omar Woodham, George W. Stone, Kathryn Cort, Michael A. Jones

Atlantic Marketing Journal

The current research compares two demographically diverse universities regarding their respective awareness of the study abroad programs (SAPs) offered by their school. The study focuses on each sample’s awareness of SAP opportunities (i.e., as offered by their own institution) as well as each group’s opinion of the level of university administrator effort aimed at promoting the SAP offerings at each school. The authors analyzed whether student perceptions of the level of administrator support affected student expectations regarding SAP participation prior to graduation. Given the different socio-economic characteristics of the two student samples used in the study, the authors provide additional …

Do You Feel Financially Secured? The Investigation Of Economic Indicators And Consequences Of Financial Well-Being, Tommy Hsu, Leona Tam, Ryan T. Howell

Atlantic Marketing Journal

The economy has been in downward movement in the past few years in the United States as well as different parts of the world. Consumers’ financial situations have been found to influence their purchase behaviors. While some personal finance experts blame consumers’ (lack of) spending plans for their financial situations, others suggest that consumers’ perception of their financial standing influences their purchase plans. Using two nationwide large scale survey studies, we investigated how the consumer’s financial well-being affects planned and unplanned purchasing decisions from two competing perspectives. Supporting our notion of financial well-being as a status, the results revealed consumers …

Students' Attitudes Towards Textbook Types: Are Students Really Ready For E-Textbooks?, Diane R. Edmondson, Cheryl Ward

Atlantic Marketing Journal

Abstract - This study examines students’ attitudes and preferences to the four primary textbook types currently on the market. These types include hardback, paperback, loose leaf, and E-textbook. Two hundred twenty-three students currently taking Principles of Marketing from a large public university in the southeastern United States completed the survey. Results found that students still prefer paperback textbooks, even when this textbook is at a higher price than other alternatives. When students were asked their opinions on the various textbook options, it was clear that price, ease of use, health concerns, and ownership desires were the primary reasons why they …

Searching For Illicit Behavior Through Changes In Productivity: The Case Of Roger Clemens And Performance-Enhancing Drugs, John Charles Bradbury

Faculty Articles

Major League Baseball pitcher Roger Clemens has been accused of using performance-enhancing drugs to boost his performance. If Clemens used ergogenic aids consistent with the accusations of use, then unusual changes in productivity may be evident in his performance record. Two previous studies have examined Clemens’s career and reached conflicting conclusions: Bradlow et al. (2008) declares Clemens’s career to be “atypical” while Albert (2009) finds Clemens’s productivity to be unusually strong but similar to other pitchers who have not been linked with performance-enhancing drugs. This study examines Clemens’s performance at times of alleged use and over his career and finds …

Conceptual Framework Of Community Based Location Specific Services For Improved Service Delivery, Folasade Dahunsi

The African Journal of Information Systems

Community Based Location Service (CBLS) is the provision of information about services based on the geographical location of subscriber’s mobile phone towards the development of the community they are in. With the increase in mobile phones penetration, citizens can participate actively in providing relevant information to assist in the provision of services and infrastructure in the country through their mobile devices. This paper proposes a framework that will improve services and provide better infrastructure to developing countries. It hinges on four major technologies: location-based information, crowdsourcing, mobile communication devices and volunteerism. This framework takes into consideration the importance of motivating …

Dynamite In Small Packages: The Engaged Elite As An Facebook Emerging Niche Market, Melanie Wiese, Gene Van Heerden, Tania Maree

The African Journal of Information Systems

Social networking sites, such as Facebook, have gained immense popularity as communication platform. Generation Y’ers have a strong need to engage and connect – both digitally, and in person. This paper examines the Facebook behaviour of Generation Y by means of a self-administered, campus-intercept survey of 383 university students. The purpose of this paper is to determine whether various clusters of Generation Y Facebook-users could be identified on the basis of their Facebook behaviour and usage. All multi-item constructs were subjected to an exploratory-factor analysis and a two-Step Cluster analysis. Three clusters, labeled ‘Engaged Elite’, ‘Neutral Masses’ and ‘Facebook Floaters’ …

E-Government As A Tool For Stability And Socio-Economic Development In Post-Conflict Libya., Abdulmajid H. Mohamed

Faculty Articles

Usually, great challenges lie ahead of any post-conflict government, especially in states that have historically been under dictatorship, like Libya. It has been six years since the violent regime change that took place in Libya in 2011, yet no signs of improvement is foreseen in public service delivery and constructive citizen participation in influencing national policy formation and evaluation. In fact, the situation of public services has been worsened due to the absence of political and executive power from a strong, united government. The resulting widespread of collective frustration and political uncertainty has become a catalyst for a more defective …

Corporate Social Responsibility Report Narratives And Analyst Forecast Accuracy, Volkan Muslu, Sunay Mutlu, Suresh Radhakrishnan, Albert Tsang

Faculty Articles

Standalone corporate social responsibility (CSR) reports vary considerably in the content of information released due to their voluntary nature. In this study, we develop a disclosure score based on the tone, readability, length, and the numerical and horizon content of CSR report narratives, and examine the relationship between the CSR disclosure scores and analyst forecasts. We find that CSR reporters with high disclosure scores are associated with more accurate forecasts, whereas low score CSR reporters are not associated with more accurate forecasts than firms who do not issue CSR reports. The findings are robust to controlling for firm characteristics including …