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Proceedings Of The International Interdisciplinary Business And Economics Conference: Volume 7, Cihan Cobanoglu, Serdar Ongan

University of South Florida (USF) - M3 Publishing

This is the seventh volume of the International Interdisciplinary Business and Economics Conference Proceedings Series.

ISSN: 2372-5885

The Effect Of Expanded Audit Report Disclosures On Users’ Confidence In The Audit And The Financial Statements, Peter Kipp

USF Tampa Graduate Theses and Dissertations

I investigate how nonprofessional investors’ confidence in the financial statements and the audit report is influenced by the firm specific details of a critical audit matter (CAM) disclosure in conjunction with the description of the audit procedures engaged to address the CAM in the audit report. Using participants recruited from Amazon Mechanical Turk as a proxy for nonprofessional investors in a 2x2 +1 (control) between-participants experiment manipulating CAM disclosure detail (Detailed/Generic) and the description of the audit procedures engaged to address the CAM (Detail/Generic) I find that greater detail in the description of the CAM results in higher confidence in …

Geb 6895 Integrated Business Applications, Yancy Edwards

Service-Learning Syllabi

No abstract provided.

Mar 4824 Marketing Management, Yancy Edwards

Service-Learning Syllabi

No abstract provided.

Modeling In Finance And Insurance With Levy-It'o Driven Dynamic Processes Under Semi Markov-Type Switching Regimes And Time Domains, Patrick Armand Assonken Tonfack

USF Tampa Graduate Theses and Dissertations

Mathematical and statistical modeling have been at the forefront of many significant advances in many disciplines in both the academic and industry sectors. From behavioral sciences to hard core quantum mechanics in physics, mathematical modeling has made a compelling argument for its usefulness and its necessity in advancing the current state of knowledge in the 21rst century. In Finance and Insurance in particular, stochastic modeling has proven to be an effective approach in accomplishing a vast array of tasks: risk management, leveraging of investments, prediction, hedging, pricing, insurance, and so on. However, the magnitude of the damage incurred in recent …

Essays On The Tax Policy And Insider Trading, Han Shi

USF Tampa Graduate Theses and Dissertations

In the first essay I examine the relation between firm advertising and tax aggressiveness. Advertising increases firm visibility in both the product and the financial market. While investors would appreciate more tax savings, they are aware of the negative impact of tax aggressiveness on consumers’ views of the firm and hence its competitive positions in the product market. We find that firms that spend more on advertising have fewer tax sheltering activities, lower book-tax differences, and higher cash effective tax rates. Specifically, an increase of 1% on Advertising_i,t (ADVGP_i,t), the firm pays an additional tax of $0.70 …

How Online Reviews Influence Consumer Restaurant Selection, Nefike Gunden

USF Tampa Graduate Theses and Dissertations

Since social media has been growing rapidly, the restaurant industry has been exploring this area extensively. Given that social media provides restaurant consumers with an opportunity to share their dining experiences, several studies have examined the impact of social media on consumer restaurant selection (Tran, 2015). As a part of the social media umbrella, online reviews are significant factors that influence consumer restaurant selection (Park & Nicolau, 2015; Yang, Hlee, Lee, Koo, 2017). However, there is a lack of understanding with regard to which attributes of restaurant online reviews are the most influential when it comes to customer decision making. …

Evaluating The Relative Importance Of Influencing Factors On Cruise Vacations: A Conjoint Analysis, Frida Bahja

USF Tampa Graduate Theses and Dissertations

This study focuses on exploring the relative importance of six influential factors in cruise customers’ decision-making process such as: cruise vacation price, cruise duration, distance from the cruise port, itineraries, environmental friendliness of cruise line and cruise online reviews. The decision on which influencing factors to select was made based on the review of literature.

The complexity of cruise customers’ decision-making process for these six attributes with several levels was examined with Choice-Based Conjoint (CBC) Analysis. CBC was selected due to its realistic approach to purchase decisions, in the form of trade-offs. The online survey collected data anonymously. The survey …

The Effect Of Behavioral Skills Training On Shot Performance In Field Hockey, Kelsey O'Neill

USF Tampa Graduate Theses and Dissertations

Behavior analysis procedures have been used to improve sports performance and enhance player safety across a wide variety of sports. The current study evaluated the effects of behavioral skills training on three common field hockey hits, a slap shot, drive, and sweep for young field hockey players. The procedures were evaluated in a multiple baseline across behaviors for three players. Results showed increases in each type of shot once intervention was implemented.

Applying The Theory Of Planned Behavior To Influence Auditors' Knowledge-Sharing Behavior, Xu Cheng

USF Tampa Graduate Theses and Dissertations

This study adopts the theory of planned behavior to understand and influence auditors’ knowledge-sharing behavior. Ajzen (1991) indicates that persuasive communications, such as belief-targeted messages, can be used as behavioral interventions to alter intentions and behaviors. Thus, this study develops and evaluates the effectiveness of behavioral interventions (belief-targeted messages) in encouraging auditors’ knowledge-sharing behavior. This study uses a 2×2 between-participants design. Arguments targeting behavioral beliefs and arguments targeting normative beliefs are manipulated. Consistent with expectations, the results of this study were that (1) auditors exposed to an intervention share more knowledge, compared to auditors not exposed to any interventions; (2) …

American And Macau Student Perceptions Towards Working In The Tourism And Hospitality Industry, Carolin Lusby

Journal of Global Business Insights

This study examined the attitudes and perceptions of Chinese students studying in Macau and American students studying at a major public university in the USA. Through one-way analyses of variance, the two groups were compared regarding their perceptions and attitudes towards the tourism industry. The scale was adopted from previous studies and had been tested for reliability and validity. The survey was uploaded to an online survey site and the link emailed to students at the two universities. Results showed major significant differences between the two groups. American students in general proved to have more positive feelings towards a career …

Psyres: Developing A Concept Of The Psychologically Resilient Leader, Richard Martin

Journal of Global Business Insights

The concept of leader's psychological resilience (PsyRes) is offered as a key in filling the need in today’s highly complex and fast-paced world to be able to handle problems, ambiguity, change, and a host of other demands while still maintaining a focus on the people in the organization that work to make the things happen each and every day to keep the organization viable. Resiliency dictates whether a disruptive life event will result in a digression of that person's life or transform it in a positive manner. The author posits that, based on the concepts of resiliency in the literature, …

Identifying Key Factors Of Rail Transit Service Quality: An Empirical Analysis For Istanbul, Erkan Isikli, Nezir Aydin, Erkan Celik, Alev Taskin Gumus

Journal of Public Transportation

Providing a high quality of service in public transportation is essential to reduce dissatisfactions stemming from traffic congestion and noise. Public transport providers need to find ways to dilute the effects of immoderate use of private cars in big cities while maintaining a sufficient level of customer satisfaction. This study aimed to identify the key service quality (SQ) factors that drive passenger satisfaction in Istanbul’s rail transit (RT) system using data obtained from an extensive survey conducted by the Istanbul Public Transportation Co. A total of 11,116 passengers who used rail transport from May 15–June 3, 2012, and June 17–July …

Effect Of Price Reduction And Increased Service Frequency On Public Transport Travel, Inge Brechan

Journal of Public Transportation

A random effects meta-analysis of the results from 15 projects involving price reduction and 9 projects involving increased service frequency showed that both price reduction and increased service frequency generated public transport travels. On average, the increased service frequency projects generated more travels by public transport than the price reduction projects. In the increased service frequency projects the proportion of travels generated by the increased frequency was strongly influenced by the size of the frequency increase. In the price reduction projects, we did not find a significant effect of the size of the price reduction on the proportion of travels …

The Effects Of Tourism Students’ Personality Traits On Leisure Motivation And Social Well-Being, Gulseren Yurcu, Zeki Akinci, Murad A. Kasalak

Journal of Global Business Insights

In today’s globalized world where loneliness has increased, psychological well-being has decreased and chronic illness has become more common, participation in recreational activities is extremely important; it increases social well-being which in turn yields compliance and communication with the social environment. A high social well-being increases one’s general state of happiness (Keyes, 1998). To conduct this study, we adopted the personality traits model of leisure motivation and social well-being for use as a framework. The purpose of this study is to reveal the effects of tourism students’ personality traits on leisure motivation and social well-being. Fallowing the search, negative correlation …

Editorial: Volume 2 - Issue 1, Cihan Cobanoglu, Serdar Ongan

Journal of Global Business Insights

The National Academies defines interdisciplinary research as “a mode of research by teams or individuals that integrates information, data, techniques, tools, perspectives, concepts, and/or theories from two or more disciplines or bodies of specialized knowledge to advance fundamental understanding or to solve problems whose solutions are beyond the scope of a single discipline or area of research practice.” The fields of business and economics are very suitable for interdisciplinary research. For this reason, we decided to develop and publish an international double blind peer reviewed journal - International Interdisciplinary Business- Economics Advancement (IIBA) Journal - to feature business and economics …

Quo Vadis Accounting And Auditing In Turkey, Necdet Saglam

Journal of Global Business Insights

The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages. Current status of accounting and auditing profession in Turkey has been examined in this study. Recent issues and applications with regard to the statutory audits in Turkey has examined in detail. Related problems and solutions will also be discussed from a broad perspective of the professional standards.

Asynchronous Signaling In Global Equity Markets: Based On Opening Times., Huijian Dong

USF St. Petersburg Campus Faculty Publications

This paper employs cointegration tests to identify the impacts of sequential opens of global equity market among the equity indices. We use the daily data of 31 major equity markets and explore the comovement relationship according to the sequence of the market open. This study also examines the impact of the 2008 global financial crisis to such comovement relationship. Our results indicate that the markets in Europe-Middle East, Asia-Pacific and Latin America, are less affected by the levels of earlier opens of other markets. After the end of 2007, the global equity market comovement pattern changed significantly, yet the interdependence …

Investigating The Effect Of Gasoline Prices On Transit Ridership And Unobserved Heterogeneity, Hojin Jung, Gun Jea Yu, Kyoung-Min Kwon

Journal of Public Transportation

Based on a unique scanner panel data set on debit and credit card transactions, we examined the effect of gasoline prices on individual choices between private vehicle use and public transit ridership. The unique feature of our data allowed us to address possible heterogeneity in the effect of gasoline prices and to explicitly incorporate the link between private vehicle use and public transit ridership. A series of empirical analyses reveal that there is significant heterogeneity in the effect of gasoline prices on fuel consumption and that financial constraints and commitment to vehicle use determine individual sensitivities to the price of …

Can You Get A Ticket? Adaptive Railway Booking Strategies By Customer Value, Jiana-Fu Wang, Ren-Huei Huang

Journal of Public Transportation

This paper integrates a customer segmentation method with a discrete event simulation model to bridge the gap between identifying customer behaviors and using this knowledge to respond to customers and make the best use of resources. Three strategies are proposed and examined to improve the operation efficiency of a ticket-booking system. Their objective is to assist high-value customers in obtaining the tickets they want and/or reduce cancellations and failure-to-pays from low-value customers. Our simulation results demonstrate that the high-value, customer-friendly strategy beats all in assisting high-value customers and simultaneously improves railway operation performance. Additionally, the indirect, low-value customer abandonment strategy …

The Impact Of Emojis And Emoticons On Online Consumer Reviews, Perceived Company Response Quality, Brand Relationship, And Purchase Intent., Jayme Hill Hill

USF Tampa Graduate Theses and Dissertations

Several studies have examined the use of emoji and emoticons in computer mediated communication among peers and colleges but there is yet academic research on the impact of businesses using these paralinguistic cues when responding to online consumer reviews. This research is examining the influence these paralinguistic cues have on the consumers perception of the companies quality of the response to an online consumer review, brand relationship, purchase intent.

Using an online survey, participants are asked to answer general questions about the brand, the quality of the response, brand relationship, and purchase intent after seeing a random condition of both …

The Cross-National Generalizability Of Biographical Data: An Examination Within A Multinational Organization, Adam J. Ducey

USF Tampa Graduate Theses and Dissertations

In an increasingly interconnected economy, organizations are frequently operating beyond national borders. International partnerships, joint ventures, mergers, and acquisitions have expanded the labor market from a domestic to an international perspective. In this environment, multinational organizations demand cost-effective personnel selection tools to help them identify top talent from different countries, geographical regions, and cultures.

The purpose of the current research was to evaluate the global utility of biographical data inventories, a standardized self-report selection method that asks job applicants questions about prior behaviors and experiences. Results from two studies involving participants from 7 country clusters, across four continents, and two …

Leader Behavior Portfolios, Matthew Stephen Arbogast

USF Tampa Graduate Theses and Dissertations

Existing leadership theories and applied resources contain bountiful lists of recommended behaviors for leaders to employ, yet an integrated model that produces the most efficient set of leader behaviors does not currently exist. A standard, quantitative method to compare and contrast leader behaviors is needed to siphon utility from each resource, leading to an integrated and diversified set of optimal behaviors for leaders to consider. Leaders have limited time and need a reliable method to make informed behavioral decisions that consistently produce the most positive effects on the desired outcome. Unfortunately, leaders do not have the time to sift through …

Corporate Governance In Indian Banks Post Subprime Crisis, Sunaina Kanojia, Sawaliya Priya

Journal of Global Business Insights

This paper attempts to unearth quality of corporate governance practices of Indian Banking sector and highlight whether the corporate governance practices of listed public and private sector banks are symmetric post subprime crisis. The study examines that whether the key corporate governance factors like capital adequacy ratio, board size, number of independent directors and CEO duality affects the performance of banks. In addition to this, the paper goes on to find the essence of shareholding by non-executive directors and the regularity of directors in attending the board meetings. Further, for the perusal of corporate governance practices followed in the Indian …

Editorial: Volume 1 - Issue 2, Cihan Cobanoglu, Serdar Ongan

Journal of Global Business Insights

The National Academies defines interdisciplinary research as “a mode of research by teams or individuals that integrates information, data, techniques, tools, perspectives, concepts, and/or theories from two or more disciplines or bodies of specialized knowledge to advance fundamental understanding or to solve problems whose solutions are beyond the scope of a single discipline or area of research practice.” The fields of business and economics are very suitable for interdisciplinary research. For this reason, we decided to develop and publish an international double blind peer reviewed journal - International Interdisciplinary Business- Economics Advancement (IIBA) Journal - to feature business and economics …

A Study Of Transformational Leadership, Strategic Flexibility, And Firm Performance: The Moderating Role Of Environmental Dynamism, Weining Li, Jingyu Zhan, Yuan Lu

Journal of Global Business Insights

The relationship between leadership behavior and firm performance has always been a focus of academic research. This study offers a theoretical model that examines strategic flexibility as an intermediate mechanism in the relationship between transformational leadership and firm performance. On the basis of the dynamic environment in China, we tested environmental dynamism as a moderator in this relationship, empirically validated our hypotheses. We conducted questionnaire surveys of the senior managers of 328 companies located mainly in Beijing, Shanghai, and Guangdong, and received 210 valid samples. The results show that strategic flexibility has a fully mediating role in the relationship between …

Marketing Strategies For Boutique Hotels: The Case Of Istanbul, Füsun I. Dincer, Mithat Z. Dincer, Zehra B. Avunduk

Journal of Global Business Insights

With the advent of the internet, the rapid development of highly sophisticated information and communication technology (ICT) has had a paramount impact on both consumers and tourism enterprises in the 21^stcentury. The fiercely competitive environment of the global tourism market has inevitably encouraged hotel operators to invest more in the latest information technologies (ITs), to give prospective tourists access to lodging information, vacation experiences, and comments about the destinations shared on Social Media (SM) or websites. As a result, hotels, and particularly Boutique Hotel (BH) operators need to closely follow rising tourism trends and harness the newest communication …

Restoring The Relevance: Conceptualizing A Collaboration Model For Business Schools, Obed R. Syed, Rosmini Omar

Journal of Global Business Insights

There are growing debates on practicality of academic services offered by business schools. Recent studies suggest business schools to collaborate with stakeholders to restore the relevance. However, there is eclipse in the literature with reference to collaboration models that generally maps the linkage of business schools with stakeholders. Potential stakeholders of business schools in this study are discussed in two broad segments, namely, primary and secondary stakeholders. Primary stakeholders are students and alumni, and secondary stakeholders are business organizations, non-business organizations and academic institutions. To understand and specify needs and expectations of stakeholders, business schools first need definite mission and …

Storytelling In Destination Brand Communication: A Qualitative Analysis, Mehmet C. Yavuz, Muzaffer Sumbul, Nuket E. Ergec, Cetin I. Derdiyok

Journal of Global Business Insights

Stories help consumers to make sense of the product and/or services in marketing and branding. Especially in tourism, storytelling is an effective channel for destination brand communication. Stories are powerful because they turn myths into tangible consumer experience creators; they provide insights and encourage learning. Tourists have always needed myths-stories with attractive plots and characters to make sense of the tourism destination. So it’s important to have portfolio of attractive, positive stories and effective storytelling channels in destination brand communication for any destination brand. In this paper, certain stories derived from a formerly conducted research about a city destination were …

Branding Implications Of Co-Created Social Responsibility, Alexander J. Kull

USF Tampa Graduate Theses and Dissertations

One of the most profound transformations of the marketing discipline in recent history has been driven by the democratization of power relations and value creation between brands and consumers. This dissertation explores the branding implications of this fundamental shift by investigating whether and how the type and degree of control shared by brands affect consumer empowerment perceptions and, in turn, consumer–brand relationships, as well as whether and how these effects might be moderated by the size and diversity of the choice set and by the image valence of the brand that shares control with consumers.

The present research examines such …