Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 7 of 7

Full-Text Articles in Business

The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making, L. Tyler Williams Jan 2016

The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making, L. Tyler Williams

Electronic Theses and Dissertations

This study experimentally investigates how disclosing both the auditor’s obligation to remain independent of its client and auditor tenure in the audit report influence non-professional investors’ judgments and decision-making, especially the decision about whether to invest in a particular auditee. In the Auditor’s Reporting Model (ARM) proposal, the Public Company Accounting Oversight Board (PCAOB) asserts that inclusion of additional information in the audit report will improve the informativeness of the audit report for investors and as a result will modify its relevance to investment decisions. Using an experiment, I find that these disclosures positively influence non-professional investor judgments of auditor …


Finding The Sweet Spot Of Cause-Related Marketing: Consumer Response To Campaign Tactics, Katharine Michelle Howie Jan 2016

Finding The Sweet Spot Of Cause-Related Marketing: Consumer Response To Campaign Tactics, Katharine Michelle Howie

Electronic Theses and Dissertations

Cause-related marketing is an effective promotional tool that connects with consumers’ emotions and increases sales. Two essays are presented that explore how consumers respond to different marketing tactics. The first essay presents two studies that examine cause-related marketing (CRM) promotions that require consumers’ active participation. Requiring a follow-up behavior has very valuable implications for maximizing marketing expenditures and customer relationship management. Theories related to ethical behavior, like motivated reasoning and defensive denial, are used to explain when and why consumers respond negatively to these effort demands. The first study finds that consumers rationalize not participating in CRM by devaluing the …


Three Essays On Retail Branding, The Makings Of A Great Retail Brand: Antecedents, Outcomes, And Retailer Ad Spending Strategies, Chi Zhang Jan 2016

Three Essays On Retail Branding, The Makings Of A Great Retail Brand: Antecedents, Outcomes, And Retailer Ad Spending Strategies, Chi Zhang

Electronic Theses and Dissertations

Brands are valuable intangible assets with long-term benefits. In the retail industry, branding is of particular importance because of the highly competitive nature of the industry. Even though many of the important branding principles apply, retail brands are distinct from product brands. This dissertation aims to clarify the nature and dimensionality of retail brand equity and explore the effect of retail advertising on its market and financial performance. In the first essay, the primary antecedents of retail brand equity are examined using both functional and experiential dimensions of retail brand association. The results illustrate the salient role of the consumer …


The Effects Promotional Incentives Have On College Basketball Attendance In Power Five Conferences, Alexander Ryan Cramer Jan 2016

The Effects Promotional Incentives Have On College Basketball Attendance In Power Five Conferences, Alexander Ryan Cramer

Electronic Theses and Dissertations

The purpose of this study was to explore promotional incentives effects on attendance at men and women college basketball games in Power Five conferences during the 2015-16 season. The sub-objective was to explore the data to determine if distinct market segments emerged based on the promotional strategies measured as part of the study. The study variables are based on recommendations and suggestions from completed research exploring similar phenomenon among MLB teams (Boyd & Krehbiel, 2003, Boyd & Krehbiel 2006, Browning & Debolt, 2007, Howell, Klenosky, McEvoy, 2015). There were 20 men and 20 women teams from Power Five conference with …


An Examination Of Ceo Reputation Decline And Repair In Response To Deviant Actions, Jennifer Marie Palar Jan 2016

An Examination Of Ceo Reputation Decline And Repair In Response To Deviant Actions, Jennifer Marie Palar

Electronic Theses and Dissertations

Despite increasing interest in managerial reputation, little research in the management field has attempted to theorize and empirically examine reputation as a dynamic construct. This paper synthesizes prior reputation literature across disciplines to develop a model of reputation change. Using the context of executive termination it is hypothesized that the same managerial outcome (i.e. termination) carries varied meaning to stakeholders depending on the actions leading to and reason for termination and such meaning impacts the level of executive reputation decline and repair. Additionally, drawing on four established theoretical mechanisms in the reputation literature it is hypothesized that various traits, relationships, …


Donor Motivation To Ncaa Division I Football Bowl Subdivision Athletic Departments, Daniel White Jan 2016

Donor Motivation To Ncaa Division I Football Bowl Subdivision Athletic Departments, Daniel White

Electronic Theses and Dissertations

No abstract provided.


The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?, Andrew Dale Almand Jan 2016

The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?, Andrew Dale Almand

Electronic Theses and Dissertations

Recently, managers of U.S. corporations have explained the motivation behind engaging in extreme and public forms of tax avoidance (i.e. corporate inversions) as addressing the inability to gain or maintain global competitive advantages (Security 2014, 1). While prior research explores how a corporation’s overall business strategy can affect tax avoidance behavior (Higgins et al. 2015) and measures the effects of different components of competitive advantages on tax avoidance (Kubick et al. 2015; Gao et al. 2015), how total global competitive advantages impact tax avoidance remains an unanswered empirical question. Therefore, this study considers the following research questions: 1)How does the …