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Articles 1 - 13 of 13
Full-Text Articles in Business
Multilevel Approach To Sustainability Report Assurance Decisions, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Multilevel Approach To Sustainability Report Assurance Decisions, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Department of Accounting and Finance Faculty Scholarship and Creative Works
Using generalised linear mixed models as a statistical tool, this paper analyses the factors that explain the decision of a company to assure their sustainability report and of the choice of a Big 4 auditor as assuror. Specifically, we investigate the variables that affect the two dependent variables, existence of assurance and the profile of the assuror, at two different levels: the characteristics of the reporting company, and the country in which the company is located. Previous literature has explained this relationship as the result of linear regression models, considering only the fixed effects of the factors. Taking into account …
Water Contamination, Land Prices, And The Statute Of Repose, John F. Chamblee, Carolyn A. Dehring, Craig A. Depken, Joseph Nicholson
Water Contamination, Land Prices, And The Statute Of Repose, John F. Chamblee, Carolyn A. Dehring, Craig A. Depken, Joseph Nicholson
Department of Accounting and Finance Faculty Scholarship and Creative Works
We examine how water contamination risk from an inactive hazardous waste site is capitalized into surrounding vacant land prices. After public knowledge of the first instance of off-site contamination, we find that shallow groundwater contamination potential is negatively capitalized into land prices, as is proximity to a known contaminated well. Public knowledge of off-site contamination and associated land price changes occur after the North Carolina’s 10-year statute of repose. Our findings raise questions concerning such statutes when environmental contamination has a long latency period, especially given a recent Supreme Court ruling that Superfund law does not preempt state statutes of …
Does Organizational Learning Lead To Higher Firm Performance? An Investigation Of Chinese Listing Companies, Wencang Zhou, Huajing Hu, Xuli Shi
Does Organizational Learning Lead To Higher Firm Performance? An Investigation Of Chinese Listing Companies, Wencang Zhou, Huajing Hu, Xuli Shi
Department of Management Faculty Scholarship and Creative Works
Purpose – The purpose of this paper is to develop a framework for studying organizational learning, firm innovation and firm financial performance. Design/methodology/approach – This paper examines the effects of organizational learning on innovation and performance among 287 listed Chinese companies. Findings – The results indicate a positive association between organizational learning dimensions and firm performance (both objective financial performance and perceptual innovation measure). Research limitations/implications – The sample includes only firms for which secondary data are available. Different results might have been obtained if we include smaller, private firms into the sample. This paper only includes a limited number …
Toward Effective Big Data Analysis In Continuous Auditing, Juan Zhang, Xiongsheng Yang, Deniz Appelbaum
Toward Effective Big Data Analysis In Continuous Auditing, Juan Zhang, Xiongsheng Yang, Deniz Appelbaum
Department of Accounting and Finance Faculty Scholarship and Creative Works
Big Data now pervades every sector and function of the global economy. This paper focuses on the gaps between Big Data and the current capabilities of data analysis in continuous auditing (CA). It identifies four dimensions of Big Data and five subsequent gaps: namely, data consistency, integrity, aggregation, identification, and confidentiality. For each gap, the paper outlines challenges and possible solutions derived from traditional data systems, which can be further applied to CA systems in an era of Big Data.
Fundamentals Of Library Instruction, Darren Sweeper
Fundamentals Of Library Instruction, Darren Sweeper
Sprague Library Scholarship and Creative Works
No abstract provided.
What Happens When A Stock Is Added To The Nasdaq-100 Index? What Doesn’T Happen?, Susana Yu, Gwendolyn Webb, Kishore Tandon
What Happens When A Stock Is Added To The Nasdaq-100 Index? What Doesn’T Happen?, Susana Yu, Gwendolyn Webb, Kishore Tandon
Department of Accounting and Finance Faculty Scholarship and Creative Works
Purpose – Prior research on additions to the S&P 500 and the smaller MidCap 400 and SmallCap 600 indexes reach different conclusions regarding the key variables that explain the cross-section of announcement period abnormal returns. Most notable in this regard is that liquidity measures, long thought to be of importance, do not appear to explain abnormal returns of the S&P 500 when other factors are controlled for. By contrast, they do appear to matter for additions to the smaller stock indexes. To explore this difference, the purpose of this paper is to analyze the abnormal returns upon announcement that a …
Current Developing Trend Of Sales Tax On E-Business, James G.S. Yang, Peter Lohrey, Leonard Lauricella
Current Developing Trend Of Sales Tax On E-Business, James G.S. Yang, Peter Lohrey, Leonard Lauricella
Department of Accounting and Finance Faculty Scholarship and Creative Works
This article explores the development of sales tax on e-business. It points out that the problem was rooted in the fact that the seller is required to collect and remit the tax to the buyer's state government. If the seller and the buyer do not reside in the same state, the buyer's state government has no jurisdiction over the seller, unless there is a "physical presence" of the seller in the buyer's state. A state government can require an out-of-state seller to collect sales tax from the in-state buyer only when there is "physical presence." However, what constitutes "physical presence" …
Economic Value Of Modeling Covariance Asymmetry For Mixed-Asset Portfolio Diversifications, Jian Zhou, Joseph Nicholson
Economic Value Of Modeling Covariance Asymmetry For Mixed-Asset Portfolio Diversifications, Jian Zhou, Joseph Nicholson
Department of Accounting and Finance Faculty Scholarship and Creative Works
Mounting evidence from the literature points to the existence of covariance asymmetry for financial assets. That is, conditional volatility and correlation of financial returns tend to rise more after negative return shocks than after positive ones of the same size. This paper extends the literature by investigating whether investors could gain significant economic benefits from incorporating the feature into mixed-asset portfolio diversifications. We carry out the investigation for a portfolio consisting of US stock, REITs, and the risk-free asset, and find that covariance asymmetry is indeed a value-added feature for mixed-asset diversifications. This conclusion is robust to different portfolio performance …
A Qualitative Assessment Of Yelp.Com Users’ Motivations To Submit And Read Restaurant Reviews, Anish Parikh, Carl Behnke, Doug Nelson, Mihaela Vorvoreanu, Barbara Almanza
A Qualitative Assessment Of Yelp.Com Users’ Motivations To Submit And Read Restaurant Reviews, Anish Parikh, Carl Behnke, Doug Nelson, Mihaela Vorvoreanu, Barbara Almanza
Department of Hospitality and Tourism Faculty Scholarship and Creative Works
This article presents a thematic analysis of Yelp.com users’ motivations to read and articulate user-generated reviews. This study’s purpose was to identify factors of usage, trust, influence, and contribution of restaurant reviews on Yelp.com. This study found that information search reduction and community membership were the greatest factors encouraging Yelp.com use. Respondents reported trusting Yelp.com due to the community aspects of the website and felt they were able to sort out biased reviews easily. Lastly, the primary reasons for contributing reviews to Yelp.com were altruistic in nature, for example, helping other users make good purchase decisions and rewarding good businesses.
Realignment Strategies In The Us Retail Industry During A Recessionary Time Dominant Themes, Trends, And Propositions, Manveer Mann, Sang Eun Byun, Yishuang Li
Realignment Strategies In The Us Retail Industry During A Recessionary Time Dominant Themes, Trends, And Propositions, Manveer Mann, Sang Eun Byun, Yishuang Li
Department of Marketing Faculty Scholarship and Creative Works
Purpose – The purpose of this paper is to examine the range of realignment strategies employed by retailers in the USA in response to the 2008 economic recession. Design/methodology/approach – Following the grounded theory approach, National Retail Federation News Briefs published between 2008 and 2011 were analyzed by sorting them into thematic categories and comparing trends in strategic decisions during the recession (2008-2009) and after the recession (2010-2011). Based on the emergent categories, propositions were developed to provide theoretical explanations of the findings. Findings – The authors found five thematic categories of realignment strategies: promotional, organizational, price, operational, and product …
Team Composition Of New Venture Founding Teams: Does Personality Matter?, Wencang Zhou, Huajing Hu, Michael Zey
Team Composition Of New Venture Founding Teams: Does Personality Matter?, Wencang Zhou, Huajing Hu, Michael Zey
Department of Management Faculty Scholarship and Creative Works
Purpose – First, using the task-relationship dichotomy as a framework, the purpose of this paper is to examine the direct effects of team personality level and team personality diversity on new venture growth. Second, the study examines the interaction effects of team personality level and diversity on venture growth. Design/methodology/approach – The sample consisted of 154 teams in a technology incubator in China. Data were collected through an online survey. Findings – Results indicate that high level but low diversity of team task-oriented personality was beneficial for new venture founding teams. Diversity of team task-oriented personality would hurt the new …
Nutrition Label Formatting: Customer Perceptions And Behaviors, Anish Parikh, Carl Behnke
Nutrition Label Formatting: Customer Perceptions And Behaviors, Anish Parikh, Carl Behnke
Department of Hospitality and Tourism Faculty Scholarship and Creative Works
In response to increasing U.S. obesity rates, legislators have begun mandating that chain restaurants make nutrition information available. While other studies have addressed various aspects of nutrition information labeling in restaurants, there has been little research into the efficacy of the various forms of delivery of restaurant nutrition information. The results of this study indicate that menu nutrition formatting has little impact on customer behavior. This study also found that when nutrition information was influential in the decision making process, consumers chose food items averaging 30% less calories. Consumers who did not change their food selection based on nutrition information …
Topics And Methods In Forensic Accounting Research, James Digabriele, Wm Dennis Huber
Topics And Methods In Forensic Accounting Research, James Digabriele, Wm Dennis Huber
Department of Accounting and Finance Faculty Scholarship and Creative Works
Purpose: The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach: This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings: Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications: Limited to …