Business Commons^™

The Effect Of Nondiagnostic Information On Internal Auditor Skepticism: Capturing The Dilution Effect, Joseph Anthony Giordano

Electronic Theses and Dissertations

Internal auditors assigned to assess internal controls over financial reporting incorporate irrelevant information into their judgment, showing decreased skepticism when irrelevant information contradicts preconceived stereotypes of management, known as the dilution effect and attributed to the representativeness heuristic. Irrelevant information consistent with preconceived stereotypes does not decrease skepticism. In this experiment practicing internal auditors are provided an irrelevant description of the Chief Information Officer portrayed as either gregarious or introverted then subsequently receive relevant internal controls information. When the Chief Information Officer is described as gregarious, counter to common stereotypes, internal auditors assess risk as less likely to occur compared …

The Industrial Dynamics Of Order Rationing, Shortage Gaming, And Retail Promotions Demand Shock: A Discrete Event Simulation Experiment, Uio In Sara Liao-Troth

Electronic Theses and Dissertations

This research investigates the impact of order rationing strategies, shortage gaming responses, and retail promotions demand shock on the long-term system performance of the inventory ordering and fulfillment process between competing retailers and a shared upstream manufacturer. The research addresses a need to understand the horizontal dynamics of competition for supply inventory among interconnected entities within business systems. It also expands understanding of the interactions between various manufacturer order rationing strategies and retailer shortage gaming responses, in the context of supply capacity constraints arising from a retail promotions demand shock.

A discrete event simulation based on a US major appliance …