Business Commons^™

Thriving In The Age Of Ai: Navigating Ai Identity Threat Through Ai Job Crafting, Yuming He

Theses and Dissertations in Business Administration

As artificial intelligence (AI) technologies like GenAI tools increasingly reshape the workplace, employees increasingly face threats to their work identity. Grounded in the identity threat response model and job crafting theory, this study investigates how AI identity threat influences employee AI job crafting behaviors and how these behaviors, in turn, affect vitality and learning. Using survey data from 521 full-time employees who actively engage with AI tools, the results indicate that AI identity threat stimulates both AI approach job crafting and AI avoidance job crafting. AI approach crafting enhances both vitality and learning, while AI avoidance crafting only supports vitality. …

Carbon Accountability Scores: A Process-Oriented Approach For Carbon Offsetting Using Ai Agents, Joshit Mohanty, Vaishali Vaishali

Graduate Student Government Association Research Conference

Conventional carbon offset programs rely on quantified emissions to determine balancing requirements. While this approach offers a standardized means of measuring carbon output, it often provides industries with a loophole—allowing them to offset their emissions by purchasing equivalent credits for activities such as tree planting rather than tackling inefficiencies at the source. This research proposes a process-based framework called Carbon Accountability Scores (CA scores) to offer a proactive strategy for assessing and reducing carbon footprints. Instead of focusing on the mere balancing of emitted and sequestered carbon, CA scores integrate an organization’s operational processes into the calculation, thereby offering the …

A Theoretical Framework For Examination Of Context In Complex System Governance, Meggan M. Schoenberg

Engineering Management & Systems Engineering Theses & Dissertations

“A complex system’s identity and viability are directly related and affected by its context. It is important to identify, monitor, and manage (or mitigate risk) system contextual elements” (Keating C. B. et al., 2022, p. 209). Despite this importance, there is very limited research and literature on complex systems context. This research seeks to expand our understanding of complex system context and improve our ability to govern complex technology development programs effectively. The ability to analyze complex systems and their problems is necessary for this improvement.

A “clear understanding of the specific complex system context is fundamental to the process …

Historic Bedrocks Of Volunteer Recruitment: Collaboration Between The Peace Corps And Higher Education Partners, Melanie Elizabeth Graham

Educational Leadership & Workforce Development Theses & Dissertations

In this study I investigate the collaboration between the United States Peace Corps and their higher education partnership institutions, focusing on Peace Corps Prep Programs (PCPP) which aim to recruit, prepare, and retain diverse Peace Corps Volunteers. The inquiry examines the purpose, structure, and process of these collaborations to uncover successes and shortcomings, shedding light on the underlying mechanisms that contribute to effectiveness or hinder progress. A mixed-method, multiple case study methodology, integrating surveys and individual interviews that parallel The Wilder Collaboration Factors Inventory, facilitates an in-depth examination of the intricate dynamics and multifaceted experiences within the collaborative partnerships. By …

Network Analysis Of Sociotechnical Systems, Siva Kadiresan

Engineering Management & Systems Engineering Theses & Dissertations

Sociotechnical networks have become integral frameworks in the accomplishment of organizational objectives by increasingly diverse, cross-functional, and technology-enabled modern teams. In cross-disciplinary teamwork, multiple mediating and moderating factors appear to lend context to the effects of team diversity faultlines on team outcomes. In the several decades of research into teamwork from a network perspective, there has been a paucity of empirical studies that examine how team transition processes and cross-disciplinary connections influence the impact of faultlines on team performance. This study investigates the association among perceived teamwork effectiveness, transition processes, cross-functional team connections, and faultlines in the context of sociotechnical …

Are Positive And Negative Leader Humor Two Different Coins? A Meta-Analysis, Xiaohong Xu, Richard Hayes, Lixin Jiang, William P. Jimenez

Psychology Faculty Publications

Scholars disagree on the distinction between positive and negative leader humor, which may hinder the integration and advancement of the leader humor literature. Thus, we meta-analyzed the correlation between positive and negative leader humor, as well as their shared nomological networks (k = 161; follower N = 45,759; leader N = 7,820). Our meta-analysis indicates that (1) there is a very small but significant correlation between positive and negative leader humor (ρ = -.07); (2) positive and negative leader humor have differential relationships with most antecedents (e.g., positive affectivity) and outcomes (e.g., innovation and citizenship behavior); (3) positive affect …

Internationalization And Investment Efficiency, Alireza Askarzadeh, Kenneth Yung

Graduate Student Government Association Research Conference

Conflicting results in the literature regarding the effect of internationalization on firm performance motivate this study to examine this effect through an important but less studied channel. Unlike previous literature mainly focusing on the impact of internationalization on firm financial performance, this study examines operational performance and probes how internationalization affects firms’ investment inefficiency, thus demonstrating an important aspect in determining the success of international strategies. By applying the concepts of transaction cost economics and agency theory to a sample of US firms between 1989 and 2022, we find evidence that internationalization has a positive relationship with investment inefficiency and …

Managers' Staging Of Earnings Conference Calls Around Actual Share Repurchases, Hong Kim Duong, Chuong Do, Huy N. Do

Accounting Faculty Publications

We use earnings call transcripts to examine whether managers strategically change their disclosure behaviors before an actual share repurchase. Our findings suggest that managers use tone management to strategically portray a more negative outlook for the firm in the earnings call before an actual repurchase. In addition, we find that managers of repurchasing firms “cast” the call with more unfavorable analysts even when more favorable analysts are available. These disclosure strategies aim to influence the information flows to the market and allow repurchasing firms to repurchase their shares at a discounted price. We further show that insiders of repurchasing firms …

Has The Iasb Successfully Achieved Its Stated Goals? A Literature Synthesis And Theoretical Model, Stephen B. Salter, Hong Kim Duong, Gaurav Gupta

Accounting Faculty Publications

The purpose of this paper is to examine whether the International Accounting Standards Board (IASB) has been successful in achieving its stated objective of enhancing the comparability of financial reports produced across the globe. According to IFRS.org, "IFRS Accounting Standards bring transparency by enhancing the international comparability and quality of financial information, enabling investors and other market participants to make informed economic decisions." To meet our research objective, we summarize the research on international financial reporting standards (IFRS) found in seven relevant ABDC A and A* journals for 2016-2021. Based on the examination of published research, we create a model …

Can Whistleblowing Improve Organizational Effectiveness? Evidence From Financial Reporting Misconduct, Hong Kim Duong, Sadok El Ghoul, Omrane Guedhami, Emmanuel Sequeira, Zuobao Wei

Accounting Faculty Publications

Background

While whistleblowing (WB) has attracted growing research interest in recent years, several critical WB-related issues remain underexplored.

Purpose

This study examines the impact of external WB allegations on a firm’s organizational capital (OC). Such allegations often indicate management’s failure to address employee concerns internally, spotlighting potential deficiencies in internal reporting systems, employee communication, training, and trust in organizational fairness. To mitigate reputational damage, restore employee trust, and prevent future incidents, we posit that WB firms respond by increasing OC investment.

Research design

We employ a difference-in-differences approach, comparing OC changes in WB-targeted firms with those in a propensity score-matched …

Toward An Ecosystem Of Non-Fungible Tokens From Mapping Public Opinions On Social Media, Yunfei Xing, Justin Z. Zhang, Yuming He, Yueqi Li

Information Technology & Decision Sciences Faculty Publications

As blockchain technology advances, non-fungible tokens (NFTs) are emerging as unconventional assets in the commercial market. However, it is necessary to establish a comprehensive NFT ecosystem that addresses the prevailing public concerns. This study aimed to bridge this gap by analyzing user-generated content on prominent social media platforms such as Twitter, Weibo, and Reddit. Employing text clustering and topic modeling techniques, such as Latent Dirichlet Allocation, we constructed an analytical framework to delve into the intricacies of the NFT ecosystem. Our investigation revealed seven distinct topics from Twitter and Reddit data and eight topics from Weibo data. Weibo users predominantly …

Successfully Navigating The Disruption Ai Will Bring To Survey Research, David M. Rothschild, Trent D. Buskirk, Stephanie Eckman, D. Sunshine Hillygus, Frauke Kreuter, David Lazer

Information Technology & Decision Sciences Faculty Publications

Surveys are a core methodological tool in government, industry, and academia, providing essential data for theory development and evidence-based decision-making. As artificial intelligence continues its rapid advancement, it stands to fundamentally transform the entire survey lifecycle - from design and administration to analytics and reporting. Previous transitions to new technologies, such as telephone, internet, and non-probability surveys, led to divisions within the survey research community with real consequences for both the trajectory of research and trust in the industry. We believe the survey community should take proactive steps now to avoid similar challenges with AI integration. Specifically, our paper examines …

Anime And Luxury Fashion: Studio Ghibli And Loewe's Unorthodox Brand Merchandizing, Theodore Gournelos, David Marutschke

Communication & Theatre Arts Faculty Publications

While they might seem counterintuitive to traditional concepts of “luxury,” collaborations between luxury and anime brands are a growing pattern reflecting the growth of both industries for key demographics. This paper argues that luxury brands use these collaborations to establish brand relevance and cultural connection while also positioning themselves advantageously against other brands in an increasingly social and online environment. Through a qualitative and quantitative content analysis of Instagram posts and user comments from Studio Ghibli and the Spanish luxury brand Loewe regarding their three product collaborations, we argue that there is a significant amount of room for differentiation in …

The Integration Of Big Data In Fintech: Review Of Enhancing Financial Services Through Advanced Technologies, Soudeh Pazouki, Mohammad B. Jamshidi, Mirarmia Jalali, Arya Tafreshi

Management Faculty Publications

Big data analytics is revolutionizing the FinTech industry, offering new opportunities for real-time decision-making, personalized financial services, and improved risk management. By leveraging advanced technologies like machine learning and artificial intelligence, financial institutions can efficiently detect fraud, predict market trends, and create innovative solutions tailored to customer needs. Big data also plays a critical role in promoting financial inclusion through alternative credit scoring models, providing access to credit for underserved populations and fostering broader participation in the financial system.

However, the integration of big data into FinTech is not without its challenges. Issues such as data privacy concerns, regulatory complexities, …

Women's And Men's Authorship Experiences: A Prospective Meta Analysis, George C. Banks, Lisa M. Rasmussen, Scott Tonidandel, Jeffrey M. Pollack, Mary M. Hausfeld, Courtney Williams, Betsy H. Albritton, Joseph A. Allen, Nicolas Bastardoz, John H. Batchelor, Andrew A. Bennett, Roman Briker, Christopher M. Castille, Bart A. De Jong, Elise Demeter, Justin A. Desimone, James G. Field, Maria Figueroa-Armijos, M. Fernanda Garcia, William L. Gardner, J. Jeffrey Gish, Laura M. Giurge, Claudia N. Gonzalez-Brambila, M. Gloria González-Morales, Lorenz Graf-Vlachy, Roopak Kumar Gupta, Amanda S. Hinojosa, Zion Howard, Sven Kepes, Tine Köhler, Dejun Tony Kong, Markus Langer, Teng Lat Loi, Liam P. Maher, Chao Miao, Murad A. Mithani, Lakshmi Balachandran Nair, William G. Obenauer, Ernest H. O'Boyle, Jason R. Pierce, Deborah M. Powell, Roni Reiter-Palmon, Deborah E. Rupp, Srinivasan Tatachari, Jane S. Thomas, Tiia Vissak, Jako Volschenk, Chen Wang, Christopher E. Whelpley, Hans-Georg Wolff, Haley M. Woznyj, Tao Yang

Management Faculty Publications

The opaqueness of author naming and ordering, when coupled with power dynamics, can lead to a number of disadvantages in academic careers. In this commentary, we investigate gender differences in authorship experiences in a large prospective meta-analytic study (k = 46; n = 3,565; 12 countries). We find that women’s and men’s authorship experiences differ significantly with women reporting greater prevalence of problematic behaviors. We present seven actionable recommendations for improving the receipt and reporting of intellectual credit. Such actions are needed to ensure fairness in authorship, which is one of the most powerful factors in academics’ career outcomes.

The Legend Of Taylor Heinicke: An Autoethnography Of Unexpected, Passionate Fandom, Brendan O'Hallarn

Communication & Theatre Arts Faculty Publications

Passionate fandom is not a novel phenomenon in the field of sport. The fervor of fans builds stadiums and has allowed the sport industry to grow exponentially in the past few decades. Scholars have examined the passionate fan through many theoretical lenses, but comparatively little scholarship has looked at sport fandom fervor from inside. An autoethnographic examination of my unexpected journey as a fan of journeyman National Football League (NFL) quarterback Taylor Heinicke demonstrates how fandom can stir passions and create rituals in sport followers. A multimedia diary of Heinicke's unexpected ascension to starting quarterback of the Washington Commanders provides …

Alert During What? Beyond The "Big O" To A Culturally-Cognizant, Process View Of Entrepreneurial Alertness, Robert J. Pidduck, Daniel R. Clark

Management Faculty Publications

Entrepreneurial alertness is a psychological aptitude generally associated with aspects of nascent venturing, centered on individuals' environmental observations, the association of resources, and idea evaluation. A decade following the Tang et al. (2012) consensus construct and scale, critiques remain questioning its utility and unique value to the major conversations in entrepreneurship. Proponents put great emphasis on entrepreneurial alertness's proven association with opportunity recognition and entrepreneurial actions. Yet, critics suggest it might be an unnecessary step offering little more than a positive association with opportunity recognition in a highly generalized and static way. The purpose of this paper is to address …

A Different Risk-Return Relationship, Aydin Selim Oksoy, Matthew R. Farrell, Shaomin Li

Management Faculty Publications

We challenge the widely accepted premise that the valuation of an early-stage firm is simply the capital invested (USD) divided by the equity received (%). Instead, we argue that this calculation determines the break-even point for the investor; for example, investing USD 1.0 in exchange for a 10% equity sets a firm-level free cash flow target of USD 10.0, resulting in a 0% return for the investor. The design of our study is that of a descriptive analysis of the phenomenon, based on three assumptions: that angel investing is a two-issue negotiation, that negotiation positions are communicated sequentially from capital …

The Motives For Mergers And Acquisitions And Their Implications For Research And Practice, Kris Irwin, Craig Armstrong, Paul Drnevich, Mario Schijven

Management Faculty Publications

Mergers and Acquisitions (M&A) have long intrigued scholars given their size, complexity, and frequent failure. Despite an extensive body of research on M&A, a key limitation in M&A research is the lack of focus on the motives underpinning acquisitions, which may explain frequent mixed and inconclusive results. Much of the existing literature struggles to fully capture the complex and multifaceted nature of these motives, limiting the ability to draw consistent conclusions. In this paper, we review academic and practical perspectives on M&A motives, highlighting both discrepancies and methodological challenges. Our key contributions include a comparison of theoretical and practical insights, …

Not Exactly "Perfect," But Pretty Darn Good: A Review Of Michael Schur's Book- How To Be Perfect: The Correct Answer To Every Moral Question, Justin Pepe

Management Faculty Publications

How to Be Perfect: The Correct Answer to Every Moral Question provides a quick-start guide to addressing ethical challenges by using humor to make complex philosophical concepts accessible. Based on the premise that traditional ethics pedagogy is often stodgy, esoteric, and depressing, the book appeals to students and professionals who find conventional texts unapproachable. By blending humor with moral philosophy, it offers a fresh way to develop ethical reasoning in students and employees. This book can help address the urgent need for managers and professionals to build the ethical capabilities necessary to tackle grand challenges.

Fares On Fairness: Using A Total Error Framework To Examine The Role Of Measurement And Representation In Training Data On Model Fairness And Bias, Patrick Oliver Schenk, Christoph Kern, Trent D. Buskirk

Information Technology & Decision Sciences Faculty Publications

Data-driven decisions, often based on predictions from machine learning (ML) models are becoming ubiquitous. For these decisions to be just, the underlying ML models must be fair, i.e., work equally well for all parts of the population such as groups defined by gender or age. What are the logical next steps if, however, a trained model is accurate but not fair? How can we guide the whole data pipeline such that we avoid training unfair models based on inadequate data, recognizing possible sources of unfairness early on? How can the concepts of data-based sources of unfairness that exist in the …

Introduction To The Issue, Craig S. Maher, Bruce D. Mcdonald Iii

School of Public Service Faculty Publications

This edition of Public Finance Journal brings together research exploring critical issues in public finance, from voter perceptions of fiscal health to the evolving landscape of municipal finance and intergovernmental grants. As governments at all levels navigate financial sustainability, transparency, and accountability, these studies provide fresh insights into how financial policies and practices influence governance and public trust. The articles examine the political consequences of municipal credit ratings, the practical challenges of public records laws, the complexities of managing federal grants at the local level, and the rise of green bonds as a financial instrument for sustainable development. This research …

Dominance Of Leading Business Schools In Top Journals: Insights For Increasing Institutional Representation, Rodrigo Romero-Silva, Erika Marsillac, Sander De Leeuw

Information Technology & Decision Sciences Faculty Publications

The competitive push for business schools to publish in prestigious journals has resulted in a disproportionate number of papers in prestigious Management and Operations Research/Management Science (OR/MS) journals coming from a select group of institutions. Our analysis shows the Matthew effect of prestigious journals favors established schools with 51.2% of papers in 18 Management ABS 4* journals and 61.3% of papers in 3 OR/MS ABS 4* journals involving authors from the 100 top business schools identified by the University of Texas at Dallas (UTD). Citation patterns are similarly concentrated among papers authored by scholars from UTD-listed business schools, with nearly …

Why Ai Monitoring Faces Resistance And What Healthcare Organizations Can Do About It: An Emotion-Based Perspective, Karl Werder, Lan Cao, Eun Hee Park, Balasubramaniam Ramesh

Information Technology & Decision Sciences Faculty Publications

Continuous monitoring of patients' health facilitated by artificial intelligence (AI) has enhanced the quality of health care, that is, the ability to access effective care. However, AI monitoring often encounters resistance to adoption by decision makers. Healthcare organizations frequently assume that the resistance stems from patients' rational evaluation of the technology's costs and benefits. Recent research challenges this assumption and suggests that the resistance to AI monitoring is influenced by the emotional experiences of patients and their surrogate decision makers. We develop a framework from an emotional perspective, provide important implications for healthcare organizations, and offer recommendations to help reduce …

Performance Auditing Trends At A Supreme Audit Institution: Uk National Audit Office, 1999 To 2021, Amir Michael, Laurence Ferry, Bruce Mcdonald, Henry Midgley

School of Public Service Faculty Publications

Performance audits have become increasingly important across the world. Scholars know that a variety of practices are incorporated within performance audits and have mapped this diversity. However, few quantitative studies examine performance auditing as a practice. This study fills that gap. By analyzing the published performance audit documentation of the UK National Audit Office (NAO), the study explores the influences of governmental change and crises behind changes in a supreme audit institution's performance audit. It also examines whether performance audits are diverse by examining the language used by the auditors. The study provides evidence that neither crises nor changes of …

Budgeting For Social Equity: Exploring The (Nearly) Unknown, Bruce D. Mcdonald Iii, Sean M. Mccandless

School of Public Service Faculty Publications

Public administration has become increasingly concerned with social equity, particularly in budgetary processes. Local governments have adopted so-called equity budgeting practices, yet little is understood about how and why they are adopted; what budgeting practices are deemed social equity budgeting versus traditional budgeting; what is required to adopt and implement social equity budgeting successfully; and how success is measured. We analyzed government and nonprofit documents on social equity budgeting, followed by interviews with local government budget directors serving “early adopter cities” of social equity budgeting practices. We developed a framework of social equity budgeting practices to link the findings regarding …

Multimodal Wearable Intelligence For Dementia Care In Healthcare 4.0: A Survey, Po Yang, Gaoshan Bi, Jun Qi, Xulong Wang, Yun Yang, Li Da Xu

Information Technology & Decision Sciences Faculty Publications

As a new revolution of Ubiquitous Computing and Internet of Things, multimodal wearable intelligence technique is rapidly becoming a new research topic in both academic and industrial fields. Owning to the rapid spread of wearable and mobile devices, this technique is evolving healthcare from traditional hub-based systems to more personalised healthcare systems. This trend is well-aligned with recent "Healthcare 4.0" which is a continuous process of transforming the entire healthcare value chain to be preventive, precise, predictive and personalised, with significant benefits to elder care. But empowering the utility of multimodal wearable intelligence technique for elderly care like people with …

Last-Minute Coordination: Adapting To Demand To Support Last-Mile Operations, Kedong Chen, Hung-Chung Su, Kevin Linderman, William Li

Information Technology & Decision Sciences Faculty Publications

In the highly competitive e-commerce industry, customer-facing warehouses are crucial as the “order penetration points” for e-commerce last-mile operations. This research examines how warehouses use last-minute coordination, an unstructured mechanism, to ensure sufficient inventory at the order penetration points. Previous research has focused on structured mechanisms like contracts and inventory management systems to enhance warehouse performance. However, these mechanisms can be ineffective when faced with unforeseen local contingencies. To adjust inventory and adapt to changes in supply and/or demand, warehouses need to engage in unstructured, last-minute coordination with other warehouses. Using coordination and loose coupling theories, we find that coordinating …

A Two-Phase Learning Approach Integrated With Multi-Source Features For Cloud Service Qos Prediction, Fuzan Chen, Jing Yang, Haiyang Feng, Harris Wu, Minqiang Li

Information Technology & Decision Sciences Faculty Publications

Quality of Service (QoS) is a key factor for users when choosing cloud services. However, QoS values are often unavailable due to insufficient user evaluations or provider data. To address this, we propose a new QoS prediction method, Multi-source Feature Two-phase Learning (MFTL). MFTL incorporates multiple sources of features influencing QoS and uses a two-phase learning framework to make effective use of these features. In the first phase, coarse-grained learning is performed using a neighborhood-integrated matrix factorization model, along with a strategy for selecting high-quality neighbors for target users. In the second phase, reinforcement learning through a deep neural network …

A Spoofing Speech Detection Method Combining Multi-Scale Features And Cross-Layer Identification, Hongyan Yuan, Linjuan Zhang, Baoning Niu, Xianrong Zheng

Information Technology & Decision Sciences Faculty Publications

Pre-trained self-supervised speech models can extract general acoustic features, providing feature inputs for various speech downstream tasks. Spoofing speech detection, which is a pressing issue in the age of generative AI, requires both global information and local features of speech. The multi-layer transformer structure in pre-trained speech models can effectively capture temporal information and global context in speech, but there is still room for improvement in handling local features. To address this issue, a speech spoofing detection method that integrates multi-scale features and cross-layer information is proposed. The method introduces a multi-scale feature adapter (MSFA), which enhances the model’s ability …