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Articles 1 - 12 of 12
Full-Text Articles in Business
Commitment To Corporate Social Responsibility Measured Through Global Reporting Initiative Reporting: Factors Affecting The Behavior Of Companies, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Commitment To Corporate Social Responsibility Measured Through Global Reporting Initiative Reporting: Factors Affecting The Behavior Of Companies, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Department of Accounting and Finance Faculty Scholarship and Creative Works
The increasing importance of Corporate social responsibility to entrepreneurial policies has made it a leading topic in the literature. The strategic integration of Corporate social responsibility in the business core implies the communication between a company and its stakeholders. Sustainability reports are recognized worldwide as a tool that companies use to communicate their socially responsible behavior. The way companies communicate through their reports indicates their level of commitment to Corporate social responsibility. The objective of this paper is to analyze companies' behavior towards Corporate social responsibility based on their disclosure practices. We define four possible types of behavior: Novice, Cautious, …
The Relationship Of Cognitive Effort, Information Acquisition Preferences And Risk To Simulated Auditor–Client Negotiation Outcomes, Gary Kleinman, Dan Palmon, Kyunghee Yoon
The Relationship Of Cognitive Effort, Information Acquisition Preferences And Risk To Simulated Auditor–Client Negotiation Outcomes, Gary Kleinman, Dan Palmon, Kyunghee Yoon
Department of Accounting and Finance Faculty Scholarship and Creative Works
The auditor–client relationship is a legally-mandated relationship in which one party, the auditor, is hired and paid by the auditee (client) to inform third party stakeholders as to whether the client firm’s financial statements are presented in conformity with national financial accounting standards. When these statements do not meet the criteria for acceptable financial statements, a negotiation situation may arise in which the auditor is presumed to act in the best interests of shareholders and creditors who have no independent knowledge of the auditor’s findings. The client management may then feel forced to defend its numbers. The result is a …
Consumer Financial Anxiety: Us Regional Financial Service Firms’ Trust Building Response To The Financial Crisis, Devon Johnson, Mark Peterson
Consumer Financial Anxiety: Us Regional Financial Service Firms’ Trust Building Response To The Financial Crisis, Devon Johnson, Mark Peterson
Department of Marketing Faculty Scholarship and Creative Works
Purpose–The purpose of this paper is to examine how small and medium-sized, regional financial service firms reacted to the financial crisis by helping their customers cope with their heightened state financial anxiety during the Economic Crisis of 2008. It also examines the variety of strategies pursued by these firms to rebuild consumer trust in their brands in the ensuing years. Design/methodology/approach–The authors relied on grounded theory as a methodological approach to understand the unfolding situation of the financial crisis and to inductively develop a framework explainingmanagers’ experience with consumer financial anxiety and trust. Data collection involved key informant interviews with …
Motives For Reading And Articulating User-Generated Restaurant Reviews On Yelp.Com, Anish Parikh, Carl Behnke, Mihaela Vorvoreanu, Barbara Almanza, Barbara Almanza
Motives For Reading And Articulating User-Generated Restaurant Reviews On Yelp.Com, Anish Parikh, Carl Behnke, Mihaela Vorvoreanu, Barbara Almanza, Barbara Almanza
Department of Hospitality and Tourism Faculty Scholarship and Creative Works
Purpose – The purpose of this research is to examine why and when restaurant consumers use and contribute user-generated reviews. This research is needed to determine the relevance of user-generated restaurant reviews in the current marketplace. Design/methodology/approach – The research methodology is based on a quantitative approach, and focused on current Yelp.com users as its population. Questions focused on the amount of usage, motives for usage, level of trust, users’ tendencies to seek novelty in restaurants and motives for contribution. Findings – Users tend to trust the reviews on Yelp.com and engage in the community aspects of the platform. Yelp.com …
Withstanding Moral Disengagement: Attachment Security As An Ethical Intervention, Dolly Chugh, Mary C. Kern, Zhu Zhu, Sujin Lee
Withstanding Moral Disengagement: Attachment Security As An Ethical Intervention, Dolly Chugh, Mary C. Kern, Zhu Zhu, Sujin Lee
Department of Management Faculty Scholarship and Creative Works
We propose an ethical intervention leading to improved ethical decision-making. Moral disengagement has long been related to unethical decision-making. We test an ethical intervention in which this relationship is broken. Our ethical intervention consisted of priming individuals to be securely-attached, in which they recalled a past instance of relational support and acceptance. We predicted and found an interaction between attachment state and moral disengagement, in which individuals primed with attachment security were able to withstand moral disengagement. In Study 1, we demonstrate that the securely attached behave more ethically than the anxiously attached in an achievement context. In Study 2, …
Audit Quality: A Cross-National Comparison Of Audit Regulatory Regimes, Gary Kleinman, Beixin Lin, Dan Palmon
Audit Quality: A Cross-National Comparison Of Audit Regulatory Regimes, Gary Kleinman, Beixin Lin, Dan Palmon
Department of Accounting and Finance Faculty Scholarship and Creative Works
The importance of fostering more accurate audits has been heightened by a series of highprofile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies as the Public Company Accounting Oversight Board (PCAOB) in the United States and the Public Oversight Board (POB) in the United Kingdom. In parallel, the growing globalization of business has brought forth calls for adherence to a common set of International Financial Reporting Standards (IFRS). Even if a common standard is promulgated, it will not lead to similar …
Does Information And Communication Technology Improve Job Satisfaction? The Moderating Role Of Sales Technology Orientation, Yam Limbu, C Jayachandran, Barry J. Babin
Does Information And Communication Technology Improve Job Satisfaction? The Moderating Role Of Sales Technology Orientation, Yam Limbu, C Jayachandran, Barry J. Babin
Department of Marketing Faculty Scholarship and Creative Works
Empirical research concerning the role of information and communication technology (ICT) in shaping business-to-business salesforce job satisfaction remains relatively scarce. The authors propose and empirically test a causal model that theoretically represents structural relationships among factors comprising ICT and eventual salesperson job satisfaction. Study results indicate that ICT indirectly influences job satisfaction through salesforce administrative performance. While ICT infrastructure, training, and support positively relate to administrative performance, none of them influence outcome performance significantly. In addition, salesperson technology orientation moderates the effect of both ICT infrastructure and support on job satisfaction. Managerial insights and implications from the research are discussed.
The Store-As-A-Brand Strategy: The Effect Of Store Environment On Customer Responses, Archana Kumar, Youn Kyung Kim
The Store-As-A-Brand Strategy: The Effect Of Store Environment On Customer Responses, Archana Kumar, Youn Kyung Kim
Department of Marketing Faculty Scholarship and Creative Works
Despite their significance within the apparel industry, retailers selling just their own brand of apparel (single-brand apparel retailers) have not been examined for the relationship between their store environment and customer responses. This study explores the effect of store environment on customers' internal evaluations and behavior toward single-brand apparel retailers. Further, to understand the store-as-a-brand strategy, this study examined whether customers have similar cognitive and affective perceptions toward the store versus merchandise. A mall intercept survey was conducted and a non-recursive structural equation model was employed to test the proposed hypotheses. This study found that social, design, and ambient cues …
Abc Analysis For Inventory Management: Bridging The Gap Between Research And Classroom, Handanhal Ravinder, Ram B. Misra
Abc Analysis For Inventory Management: Bridging The Gap Between Research And Classroom, Handanhal Ravinder, Ram B. Misra
Department of Management Faculty Scholarship and Creative Works
ABC analysis is a well-established categorization technique based on the Pareto Principle for determining which items should get priority in the management of a company's inventory. In discussing this topic, today's operations management and supply chain textbooks focus on dollar volume as the sole criterion for performing the categorization. The authors argue that today's businesses and supply chains operate in a world where the ability to deliver the right products rapidly to very specific markets is key to survival. With suppliers, intermediaries, and customers all over the globe, and product lives decreasing rapidly, this focus on a single criterion is …
Technology In Audit Engagements: A Case Study, Miklos A. Vasarhelyi, Silvia Romero
Technology In Audit Engagements: A Case Study, Miklos A. Vasarhelyi, Silvia Romero
Department of Accounting and Finance Faculty Scholarship and Creative Works
Purpose: The audit of corporations is now dependent on the examination of corporate computer systems. Although tools and techniques have been available for decades, there are major limitations on the audits of corporate systems by external auditors. This paper aims to examine external auditor usage of technology benefiting from a unique opportunity of reviewing a large CPA firm's audit work papers and interviewing their audit staff to examine the following questions: are auditors using the available technological tools? What are the difficulties they face in using these tools? Are there mediators to enhance usability? Why and what circumstances surround their …
Women On Boards: Do They Affect Sustainability Reporting?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz-Blanco
Women On Boards: Do They Affect Sustainability Reporting?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz-Blanco
Department of Accounting and Finance Faculty Scholarship and Creative Works
Sustainable reports are the basic tool used to reflect and communicate stakeholder dialogue. Therefore, sustainability reporting has become a key element for strategic management. Companies' strategies are defined and developed by their boards of directors. This study explores the relationship between sustainability reporting and the existence of at least three women on the board of directors. Our results show that in countries with a higher proportion of boards of directors with at least three women, the levels of CSR reporting are higher. We also find that countries with higher gender equality have more companies with boards of directors with at …
Effect Of Stakeholders' Pressure On Transparency Of Sustainability Reports Within The Gri Framework, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Effect Of Stakeholders' Pressure On Transparency Of Sustainability Reports Within The Gri Framework, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Department of Accounting and Finance Faculty Scholarship and Creative Works
Transparency is a quality of corporate social responsibility communication that enhances the relationship between the investors and the company. The objective of this paper is to analyze if the transparency of the sustainability reports is affected by the relationship of companies in different industries with their stakeholders. If this were the case, it would indicate that the pressure of significant stakeholders determines the required level of transparency of the reports. We find that the pressure of some groups of stakeholders (customers, clients, employees, and environment) improves the quality of transparency of the reports. We extend previous research by studying the …