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Full-Text Articles in Business
The Coexistence Of Multiple Distribution Systems For Financial Services: The Case Of Property-Liability Insurance, Allen N. Berger, J. David Cummins, Mary A. Weiss
The Coexistence Of Multiple Distribution Systems For Financial Services: The Case Of Property-Liability Insurance, Allen N. Berger, J. David Cummins, Mary A. Weiss
Faculty Publications
Property-liability insurance is distributed through a direct-writer system, where agents represent one insurer, and an independent- agency system, where agents represent several insurers. Independent-agency insurers have higher costs than direct writers. The market- imperfections hypothesis attributes the coexistence of the two types of insurers to impediments to competition, while the product-quality hypothesis holds that independent-agency insurers provide higher-quality services. We measure cost efficiency and profit efficiency for property-liability insurers and find strong support for the product-quality hypothesis, implying that independent-agency insurers produce higher-quality outputs and are compensated by higher revenues.
Finding Auditors Liable For Fraud: What The Jury Heard In The Phar Mor Case, David M. Cottrell, Steven M. Glover
Finding Auditors Liable For Fraud: What The Jury Heard In The Phar Mor Case, David M. Cottrell, Steven M. Glover
Faculty Publications
The Phar Mor case involved a massive collusive fraud by management. Although there were no claims the auditors participated in the fraud, plaintiffs' attorneys were able to convince the jury that the firm was liable for fraud on the grounds it made representations recklessly with regard to GAAS and GAAP.
Organizational Configurations And Performance: A Meta-Analysis, David J. Ketchen Jr., James G. Combs, Craig J. Russell, Chris Shook, Michelle A. Dean, Janet Runge, Franz T. Lohrke, Stefanie E. Naumann, Dawn Ebe Haptonstahl, Robert Baker, Brendon Beckstein, Charles Handler, Heather Honig, Stephen Lamoureux
Organizational Configurations And Performance: A Meta-Analysis, David J. Ketchen Jr., James G. Combs, Craig J. Russell, Chris Shook, Michelle A. Dean, Janet Runge, Franz T. Lohrke, Stefanie E. Naumann, Dawn Ebe Haptonstahl, Robert Baker, Brendon Beckstein, Charles Handler, Heather Honig, Stephen Lamoureux
Faculty Publications
The link between organizational configurations and performance has become a central and somewhat controversial focus of research in the strategic management literature, We statistically aggregated results from 40 original tests of the configurations-performance relationship. In contrast to previous qualitative reviews, this meta-analysis demonstrated that an organization's performance is partially explained by its configuration. Tests of four potential moderators showed that organizations' configurations contributed more to performance explanation to the extent that studies used (1) broad definitions of configurations, (2) single-industry samples, and (3) longitudinal designs, Results highlight the need for programmatic research.
Manufacturing Upholstered Furniture In The Southeastern U.S.: A Comparative Cost Assessment, Joshua O. Idassi, Steven H. Bullard
Manufacturing Upholstered Furniture In The Southeastern U.S.: A Comparative Cost Assessment, Joshua O. Idassi, Steven H. Bullard
Faculty Publications
The upholstered household furniture industry (SIC 25 12) is extremely important in the economies of Alabama, Mississippi, North Carolina, and Tennessee. This study uses a comparative cost approach to assess the differences that exist in the manufacturing and distribution of upholstered wood household furniture among southeast U.S. states. Secondary data for raw material, labor, and transportation costs were obtained from the U.S. Department of Commerce, Bureau of the Census, for 1982, 1987, and 1992. Total costs were estimated for raw material, labor, and transportation of the finished products. A simple cost index was constructed for each cost component. Analysis of …
Logging - One Of Mississippi’S Most Important Industries, Ian A. Munn, Steven H. Bullard
Logging - One Of Mississippi’S Most Important Industries, Ian A. Munn, Steven H. Bullard
Faculty Publications
Logging is extremely important to Mississippi's economy for two reasons. First, the industry is essential in providing wood-based raw materials necessary for many thousands of jobs throughout the state. The industry is the ·:first link in a manufacturing chain that reaches through the state and touches the pulp and paper industry, the sawmill industry. the furniture industry, the building/construction industry. and many others. " The industry is also important because of the economic contributions it makes through its own employment and income created. In 1993, the industry contributed an estimated $1.-1-5 billion to Mississippi's economy. and over 11 thousand jobs …
Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes
Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes
Faculty Publications
This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed.