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Articles 61 - 90 of 1797
Full-Text Articles in Business
Psychological Reactance Theory And Tax Evasion Intentions, Diana Falsetta, Brian C. Spilker
Psychological Reactance Theory And Tax Evasion Intentions, Diana Falsetta, Brian C. Spilker
Faculty Publications
This study experimentally examines how tax administration service inefficiencies in the form of tax return processing delays from paper-filed tax returns indirectly affect taxpayer tax evasion intentions through taxpayers’ psychological reactance to the delay. We further consider whether this indirect effect is different when the taxpayer willingly chooses to paper file their tax return versus when the taxpayer is forced to do so. Consistent with Psychological Reactance Theory (PRT), we find that when taxpayers receive delayed refunds, they experience psychological reactance (e.g., anger and frustration with the tax administration) that increases their tax evasion intentions. Further, we find that the …
Timing Is Everything: Congruence, Controllability, And Performance Measure Weighting, Hayden T. Gunnell, Gary Hecht, William B. Tayler, Kristy L. Towry
Timing Is Everything: Congruence, Controllability, And Performance Measure Weighting, Hayden T. Gunnell, Gary Hecht, William B. Tayler, Kristy L. Towry
Faculty Publications
We investigate whether the weights managers place on performance measures for performancebased compensation depend on whether weights are determined at the beginning or end of the performance period. We propose that managers frame the weighting decision differently depending on timing. Specifically, prior to employee effort, managers frame the decision as intended to align employee effort to firm objectives, whereas after employees have exerted effort, managers frame the weighting decision as intended to evaluate employee effort. Thus, we expect, and find, that managers weight measures that are more congruent with firm objectives more heavily when weightings are determined ex ante (before …
The Influence Of Financial Data Subscriptions On Analyst Research, Braiden Coleman, Travis Dyer, Mark Lang
The Influence Of Financial Data Subscriptions On Analyst Research, Braiden Coleman, Travis Dyer, Mark Lang
Faculty Publications
We use disclosed “source” data from analyst reports to infer brokerage financial data subscriptions (FDS) and investigate their effects on analyst research. When brokerages add FDS, their analysts’ forecast accuracy increases. Effect sizes are at least as large as those for analyst experience, busyness, and brokerage size. Benefits are largest for less experienced and busier analysts with less private access to management forecasting over longer horizons. Although adding new FDS benefits individual analysts, there is substantial overlap in FDS across brokerages, leading to homogenized market views. Specifically, when brokerages have overlapping FDS, their analysts’ forecasts, timing, boldness, recommendations, report content, …
If The Body Keeps The Score, What Happens When You Bring The Body To Work? Exploring The Health Effects Of Trauma On Human Capital, Lisa Jones Christensen, Elizabeth Embry, Arielle Badger Newman, Paul C. Godfrey
If The Body Keeps The Score, What Happens When You Bring The Body To Work? Exploring The Health Effects Of Trauma On Human Capital, Lisa Jones Christensen, Elizabeth Embry, Arielle Badger Newman, Paul C. Godfrey
Faculty Publications
Data reveal that the physical effects of trauma exposure increasingly surface in business, social, and other settings. Exposure to trauma at any point in life can cause employee health concerns, yet many firms do not acknowledge or address this. Herein, we combine trauma theory with human capital theory to explain how manifestations of trauma exposure—hyperarousal, intrusion, and constriction—impact employee health and performance. This article outlines how each manifestation affects human capital deployment, and thus employee performance. It further demonstrates how these human capital deployment issues have individual- and unit-level performance implications. This article offers a theory linking health effects of …
Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu
Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu
Faculty Publications
Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed “disclosure benchmarking.” Using initial public offering (IPO) disclosures as the setting, we find that disclosure benchmarking is associated with amore efficient Securities and Exchange Commission (SEC) review process. We further find that it is associated with several measures of disclosure quality, including disclosures that are less likely to be revised in subsequent …
Foreign Tax Holiday Participation And U.S. Job And Investment Loss, Zackery D. Fox, Linda Krull, Scott G. Rane
Foreign Tax Holiday Participation And U.S. Job And Investment Loss, Zackery D. Fox, Linda Krull, Scott G. Rane
Faculty Publications
We investigate whether foreign tax holiday participation among U.S. multinational companies is associated with offshoring U.S. jobs and other domestic investment activities. We find that foreign tax holiday participation is associated with (1) an increase in offshoring U.S. jobs and (2) a decrease in domestic investment, as proxied by changes in the number of employees, capital expenditures, and R&D activity. Furthermore, we find evidence suggesting that the association between targeted, temporary tax incentives provided by foreign tax holidays and firms’ domestic activities is stronger among firms with a smaller foreign presence and is distinct from the impact of foreign statutory …
Redesigning Executive Incentives: The Rising Role Of Subjective Performance Measures, Zackery D. Fox
Redesigning Executive Incentives: The Rising Role Of Subjective Performance Measures, Zackery D. Fox
Faculty Publications
Despite the growing use of subjective performance incentives used in executive bonuses, empirical evidence on their effectiveness remains inconclusive. This study explores three aspects of subjective metrics in bonus plan design: their prevalence, the goals they target, and their impact on managerial behavior and firm outcomes. First, I document 53.8 percent of CEO bonus plans include at least one subjective performance measure, and among these plans, an average of 38.9 percent of total bonus weight is allocated to these measures. Using machine learning, I show subjective metrics target incentives related to employees, firm culture, and executive performance. Second, using the …
Correlate Of Savings Attitude And Generational Poverty As Mediated By Financial Literacy: Evidence From Ghana, Adu Bismark Owusu-Sekyere, Williams Kwasi Peprah [email protected]
Correlate Of Savings Attitude And Generational Poverty As Mediated By Financial Literacy: Evidence From Ghana, Adu Bismark Owusu-Sekyere, Williams Kwasi Peprah [email protected]
Faculty Publications
This study examines the mediating role of financial literacy between savings attitudes and generational poverty in Ghana. Generational poverty is a significant issue in Ghana, with a multidimensional poverty rate of 45.6% and a consumer expenditure poverty rate of 23.4%. The problem persists due to low financial literacy and poor savings attitudes, which hinder economic growth and development. The research employed a quantitative methodology, utilizing a series of regression analyses to test the mediation effects of financial literacy. A correlational design was adopted to assess the relationships between the variables. The study’s population included 400 individuals from the five regions …
Customer Service Operations: A Gatekeeper Framework, Maqbool Dada, Brett A. Hathaway, Evgeny Kagan
Customer Service Operations: A Gatekeeper Framework, Maqbool Dada, Brett A. Hathaway, Evgeny Kagan
Faculty Publications
Customer service has evolved beyond in-person visits and phone calls to include live chat, AI chatbots and social media, among other contact options. Service providers typically refer to these contact modalities as “channels”. Within each channel, customer service agents are tasked with managing and resolving a stream of inbound service requests. Each request involves milestones where the agent must decide whether to keep assisting the customer or to transfer them to a more skilled – and often costlier – provider. To understand how this request resolution process should be managed, we develop a model in which each channel is represented …
The Boris Experience: Evaluating Omnichannel Returns And Repurchase Intention, Jianliang Hao, Robert G. Richey Jr., Tyler R. Morgan, Ian M. Slazinik
The Boris Experience: Evaluating Omnichannel Returns And Repurchase Intention, Jianliang Hao, Robert G. Richey Jr., Tyler R. Morgan, Ian M. Slazinik
Faculty Publications
Researchers have examined the influence of the factors on reducing return rates in retailing over the years. However, the returns experience is often an overlooked way to drive customer engagement and repeat sales in the now ubiquitous omnichannel setting. The focus on returns prevention in existing research overshadows management’s need to understand better the comprehensive mechanics linking the customer in-store return experience with their repurchase actions. Recognizing the need to bridge different stages of the returns management process, this research aims to explore the facilitators and barriers of in-store return activities.
Everyone Brings Something To The Table: A Culturally Sustaining Analysis Of Teacher Candidates’ Mixed Reality Teaching Simulations, Erin Scott
Faculty Publications
Discussions of HBCU students’ content knowledge have centered around developing high impact, asset-based approaches to learning (Williams et al, 2022). So, HBCU teacher preparation providers (TPPs) can also focus efforts on culturally sustaining approaches to developing candidates’ content knowledge and researching how high impact practices, like teaching simulations, can help prepare candidates for classrooms. This exploratory case study uses critical cases (n=2); findings suggest candidates have a developing understanding of content, which forms a solid basis for increasing their knowledge. MRTSs are addressed as a potential high impact, culturally sustaining practice for building candidates’ content knowledge. Further, HBCU TPPs can …
Predictors Of Audit Quality: A Confirmatory Study, Joseph Philip Kambey, Williams Kwasi Peprah [email protected], Lenny Leorina Evinta, Cecilia Lelly Kewo
Predictors Of Audit Quality: A Confirmatory Study, Joseph Philip Kambey, Williams Kwasi Peprah [email protected], Lenny Leorina Evinta, Cecilia Lelly Kewo
Faculty Publications
This study investigated the predictors of audit quality according to registered external auditors in Indonesia. Even though there are improvements in audit reports and practices, there is still some fraud and audit risk that affects the credibility of financial reports. This research is based on a random sample technique where 304 registered external auditors in Indonesia answered self-constructed research instruments and their validity was ascertained with exploratory factor analysis, where they resulted as good. The first-party distributed data were analyzed with multiple regression to determine the predictors of audit quality. The study revealed that internal controls, governance, and audit culture …
Catalysts Of Change: How Social Movement Organizations Accelerate Shifts In Social Norms, Katie A. Apker, Michelle Blood Checketts, Taeya M. Howell, Lisa Jones Christensen, Ben William Lewis, Gordon N. Scott
Catalysts Of Change: How Social Movement Organizations Accelerate Shifts In Social Norms, Katie A. Apker, Michelle Blood Checketts, Taeya M. Howell, Lisa Jones Christensen, Ben William Lewis, Gordon N. Scott
Faculty Publications
We examine how social movement organizations (SMOs), particularly third-party rating agencies, can catalyze rapid shifts in social norms among an organizational population. We propose that rating agencies can instigate new social norms by defining appropriate and acceptable standards of performance that prompt organizations to realign their behaviors to mirror these new standards, thereby accelerating changes in shared understandings regarding appropriate firm behavior. We tested our theory by analyzing how members of the S&P 500 index adapted to a new gender diversity rating by KLD Research & Analytics, focusing on the acceptance and implementation of gender diversity standards on corporate boards …
Innovation Challenges In The Air Force Sbir Program: From The Small Businesses' Perspective, Hart J. Holt, Amy M. Cox, Scott Drylie, David S. Long, Alfred E. Thal Jr., Robert D. Fass
Innovation Challenges In The Air Force Sbir Program: From The Small Businesses' Perspective, Hart J. Holt, Amy M. Cox, Scott Drylie, David S. Long, Alfred E. Thal Jr., Robert D. Fass
Faculty Publications
Every year the United States invests $3.2 billion in the Small Business Innovation Research (SBIR) program to promote innovation among the nation’s small businesses. Half of this investment is from the DoD. This research considers the challenges faced by small businesses innovating with the DoD, particularly those awarded SBIR contracts with the United States Air Force. The authors surveyed 286 unique small businesses that were previously awarded an Air Force SBIR contract. By asking the survey respondents open-ended questions and categorizing their responses, they pinpoint unaddressed challenges from the small business perspective. By categorizing survey responses through Qualitative Content Analysis, …
Production Box Cost Estimating Relationships For Dod Avionics, Carla J. Cisneros, Edward D. White, Brandon M. Lucas, Jonathan D. Ritschel, Robert D. Fass, Shawn M. Valentine
Production Box Cost Estimating Relationships For Dod Avionics, Carla J. Cisneros, Edward D. White, Brandon M. Lucas, Jonathan D. Ritschel, Robert D. Fass, Shawn M. Valentine
Faculty Publications
The authors use historical information obtained from the Cost Assessment Data Enterprise to estimate recurring production unit cost for DoD avionics via cost estimating relationships (CERs). The specific modeled responses include mean unit cost, median unit cost, and the 100th production unit cost (T100) utilizing learning curve theory. For T100, the authors adopt both a multiplicative and an additive error for CER comparison. Recommended CERs consist of the mean unit cost and the T100 utilizing a multiplicative error. Moreover, results reveal that weight has a significant effect on cost as well as a potential underaccounting of real price change or …
Innovation Challenges In The Air Force Sbir Program: From The Small Businesses’ Perspective, Hart J. Holt, Amy M. Cox, Scott Drylie, David S. Long, Alfred E. Thal Jr., R. David Fass
Innovation Challenges In The Air Force Sbir Program: From The Small Businesses’ Perspective, Hart J. Holt, Amy M. Cox, Scott Drylie, David S. Long, Alfred E. Thal Jr., R. David Fass
Faculty Publications
Every year the United States invests $3.2 billion in the Small Business Innovation Research (SBIR) program to promote innovation among the nation’s small businesses. Half of this investment is from the DoD. This research considers the challenges faced by small businesses innovating with the DoD, particularly those awarded SBIR contracts with the United States Air Force. The authors surveyed 286 unique small businesses that were previously awarded an Air Force SBIR contract. By asking the survey respondents open-ended questions and categorizing their responses, they pinpoint unaddressed challenges from the small business perspective. By categorizing survey responses through Qualitative Content Analysis, …
Achieving Destination Sustainability: How Tourist-To-Tourist Interaction Quality Affects Tourist Loyalty?, Junli Gao, Fang Meng Ph.D., Weifeng Guo, Baomin Lin
Achieving Destination Sustainability: How Tourist-To-Tourist Interaction Quality Affects Tourist Loyalty?, Junli Gao, Fang Meng Ph.D., Weifeng Guo, Baomin Lin
Faculty Publications
Although tourist-to-tourist interaction (TTI) has been identified as an essential element in tourist experiences, the effect of TTI quality on tourist loyalty, and the mechanism underlying this effect is scarcely discussed in the literature. Based on the self-determination theory, this study aims to examine whether and how TTI quality influences tourist loyalty, representing a significant means to achieve destination sustainability. More specifically, this study tested a moderated mediation model in which basic psychological needs satisfaction mediated the relationship between TTI quality and tourist loyalty, while sociability moderated the link between TTI quality and basic psychological needs satisfaction. A survey research …
Integrating Social Policy Dimensions Into Entrepreneurship Education: A Perspective From India, Michael Snowden, Liz Towns-Andrews, Jamie P. Hall, Roopinder Oberoi, Walter Mswaka
Integrating Social Policy Dimensions Into Entrepreneurship Education: A Perspective From India, Michael Snowden, Liz Towns-Andrews, Jamie P. Hall, Roopinder Oberoi, Walter Mswaka
Faculty Publications
Social innovation and social enterprise are often supposed as methodological solutions to address multifaceted socio-economic problems, due to the sharing of ideas and their involvement of stakeholders from different sectors. This cooperative treatise (Ziegler in Innov Eur J Soc Sci Res 30:388–405, 2017) is striking to legislators across the political gamut. This research is therefore positioned within the broader literature on social innovation and its policy relevance; even though social innovation is not a novel thought, the application of social innovation as a policy idea and its part in relation to the restructuring of the prevailing welfare establishment has gained …
Empowering Collaborative Application Development: A Robust Framework For Ad-Hoc Distributed Systems, Imran Abbas Khawaja, Kamran Abid, Uzma Farooq, Zaki Malik
Empowering Collaborative Application Development: A Robust Framework For Ad-Hoc Distributed Systems, Imran Abbas Khawaja, Kamran Abid, Uzma Farooq, Zaki Malik
Faculty Publications
The amalgamation of ubiquity, mobility, computing prowess, storage, and communication of the portable electronic devices including smartphones, wearable devices, tablets have significantly altered the fabric of human existence. The software applications for these mobile devices possess the capability to disseminate and receive information, thereby enable the development of applications that may execute in collaborative manner. However, in situations with ad-hoc connectivity unavailability of infrastructure and communication breakdown are common, which inhibit information sharing across the devices, and hence affect the applications running in the collaborative spaces. Further the applications developers face challenges while developing reliable collaborative applications that can seamlessly …
Adaptive Apparel For People With Disabilities: A Systematic Literature Review And Future Research Agenda, Md. Rafiqul Islam Rana M.S.,Ph.D, Kerri Mcbee-Black, Ishtehar Sharif Swazan
Adaptive Apparel For People With Disabilities: A Systematic Literature Review And Future Research Agenda, Md. Rafiqul Islam Rana M.S.,Ph.D, Kerri Mcbee-Black, Ishtehar Sharif Swazan
Faculty Publications
This systematic literature review examines research on adaptive apparel for people with disabilities (PWDs), an underrepresented consumer group. Using the scientific procedures and rationales for systematic literature reviews (SPAR-4-SLR) protocol and the theories, contexts, characteristics, and methods (TCCM) framework, 51 articles from three academic databases were analyzed based on specific keywords and inclusion/exclusion criteria. The review highlighted advancements addressing the needs of PWD consumers, such as innovative designs, user-centered methodologies, and inclusive marketing. However, there remain gaps in areas like disability types, methodologies, cultural factors, and societal barriers. The implications of this research underscore the urgent need for the apparel …
Classifying Forecasts, Michael S. Drake, James R. Moon Jr., James D. Warren
Classifying Forecasts, Michael S. Drake, James R. Moon Jr., James D. Warren
Faculty Publications
We employ a novel machine learning technique to classify analysts’ forecast revisions into five types based on how the revision weighs publicly available signals. We label these forecast types as quant, sundry, contrarian, herder, and independent forecasts. Our tests reveal that a greater diversity of forecast types within the consensus is associated with increased consensus dispersion and improved consensus accuracy. Additionally, consensus diversity is associated with an improved information environment for firms, as reflected in reduced earnings announcement information asymmetry and volatility, higher earnings response coefficients, and faster price formation. Our study sheds light on how analysts revise their forecasts …
Investigating Consumer Purchase Intention Of Athleisure Products: A Study Of Lululemon’S Sns Ad, Julia Prigl, Jiyeon Kim Ph.D., Karen Edwards J.D.
Investigating Consumer Purchase Intention Of Athleisure Products: A Study Of Lululemon’S Sns Ad, Julia Prigl, Jiyeon Kim Ph.D., Karen Edwards J.D.
Faculty Publications
This study investigated how SNS advertising by Lululemon affected consumer purchase intention from the brand. The influence of specific ad traits such as informativeness, creativity, and emotional appeal, on attitude towards the advertisement, the influence of attitude towards the advertisement on willingness to engage with the brand and the influence of willingness to engage with the brand on purchase intention. A moderating effect of a sedentary or active lifestyle is tested. Also, the influence of perceived behavior of others on subjective norm, and the influence of subjective norm on willingness to engage with the brand were investigated. This study contributes …
The Mediating Effect Of The Covid-19 Pandemic On Heuristic Techniques And Cognitive Biases On Investment Decision-Making, Williams Kwasi Peprah, Christopher Ampadu Kwakwah-Oppong, Francis Osei-Kuffour, Lenny Leorina Evinita
The Mediating Effect Of The Covid-19 Pandemic On Heuristic Techniques And Cognitive Biases On Investment Decision-Making, Williams Kwasi Peprah, Christopher Ampadu Kwakwah-Oppong, Francis Osei-Kuffour, Lenny Leorina Evinita
Faculty Publications
US investors’ behavioral finance and investment decision-making approach became a concern during the COVID-19 pandemic era as the capital market crashed. The study used mediation analysis to explain how or why the COVID-19 pandemic intervened in the causal association of behavioral finance concepts of heuristic techniques and cognitive biases on their investment decision-making. This causal research design study was based on 500 snowball-sampled US investors who answered self-constructed, validated, and reliability-tested Likert-scale quantitative variables measured through a first-party data collection approach. The results showed that the COVID-19 pandemic was a specific moderate to partial significant mediator on the low positive …
Assessing Energy Mutual Funds: Performance, Risks, And Managerial Skills, Srinvias Nippani, Davinder Malhotra
Assessing Energy Mutual Funds: Performance, Risks, And Managerial Skills, Srinvias Nippani, Davinder Malhotra
Faculty Publications
This study investigates the risk-adjusted performance of energy equity mutual funds across a 23-year period, employing the Cumulative Wealth Index (CWI) to gauge their long-term performance relative to benchmark indices. Despite inherent volatility due to the energy sector’s cyclical nature, these funds consistently outperformed benchmarks based on monthly returns, showcasing resilience amid market fluctuations. However, challenges emerged during the COVID-19 pandemic, with notable improvements post-vaccination. Utilizing a multi-factor model, the research highlights the interconnectivity of energy equity mutual funds with broader market movements and systemic factors. Despite their primary focus on the energy sector, these funds exhibit sensitivity to larger …
A Survey Of Retail Trade Patterns In South Dakota: 2014-2023, Rand E. Wergin
A Survey Of Retail Trade Patterns In South Dakota: 2014-2023, Rand E. Wergin
Faculty Publications
This paper provides an analysis of retail sales and retail trade in the state of South Dakota for the ten years 2014 to 2023. This analysis will provide information to community leaders in the cities and towns of South Dakota. Retail pull is an economic indicator that provides a measure of community’s economic health and its ability to attract shoppers, both shoppers from its own community and from other communities. A community that has a healthy retail economy is generally able to attract shoppers from its own community as well as surrounding communities.
The Mediating Effect Of Financial Literacy On Blockchain Technology Application And Financial Risk: Insight From Ghanaian Professionals Toward Policy Recommendations, Maxwell Okpoti Mensah, Williams Kwasi Peprah [email protected]
The Mediating Effect Of Financial Literacy On Blockchain Technology Application And Financial Risk: Insight From Ghanaian Professionals Toward Policy Recommendations, Maxwell Okpoti Mensah, Williams Kwasi Peprah [email protected]
Faculty Publications
This study explores the mediating effect of financial literacy on the relationship between blockchain technology application and financial risk among financial institution professionals in Ghana. Utilizing a correlational research design, data were collected from a sample of 336 professionals through a self-constructed Likert-scale questionnaire. The analysis was conducted using path analysis and mediation techniques. The findings reveal that financial literacy had a significant partial mediating effect between blockchain technology application and financial risk, accounting for 26.0% of the total effect. The direct negative effect of blockchain technology applications on financial risk also remained significant, highlighting the independent contribution of blockchain …
Understanding Product Interest Through Mouse-Cursor Tracking Analysis, Christopher Coors, Jeffrey Jenkins, Joseph S. Valacich, Markus Weinmann
Understanding Product Interest Through Mouse-Cursor Tracking Analysis, Christopher Coors, Jeffrey Jenkins, Joseph S. Valacich, Markus Weinmann
Faculty Publications
With third-party cookies being banned, alternative methods to assess users’ interests online are necessary. We propose that analyzing mouse cursor movements can help address this need. Based on the response activation model, we hypothesize that interest in a product will decrease the user’s movement speed and increase the number of submovements. We conducted an online study that monitored users’ mouse movements while they were presented with several products and navigated to a button to indicate purchase intention (yes/no). Following this, participants ranked their interest in each product. Contrary to our prediction, we found that product interest increased speed and decreased …
Is It All Hype? Chatgpt’S Performance And Disruptive Potential In The Accounting And Auditing Industries, Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh, David A. Wood
Is It All Hype? Chatgpt’S Performance And Disruptive Potential In The Accounting And Auditing Industries, Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh, David A. Wood
Faculty Publications
ChatGPT frequently appears in the media, with many predicting significant disruptions, especially in the fields of accounting and auditing. Yet research has demonstrated relatively poor performance of ChatGPT on student assessment questions. We extend this research to examine whether more recent ChatGPT models and capabilities can pass major accounting certification exams including the Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA), and Enrolled Agent (EA) certification exams. We find that the ChatGPT 3.5 model cannot pass any exam (average score across all assessments of 53.1%). However, with additional enhancements, ChatGPT can pass all sections of each …
Patience Is Key: The Time It Takes To See Benefits From Continuous Auditing, Marc Eulerich, Benjamin Fligge, Vanessa Lopez Kasper, David A. Wood
Patience Is Key: The Time It Takes To See Benefits From Continuous Auditing, Marc Eulerich, Benjamin Fligge, Vanessa Lopez Kasper, David A. Wood
Faculty Publications
Despite research showing numerous benefits to continuous auditing, uptake by internal audit functions has been quite slow. Using field data from a multinational company, we study two possible reasons for the slow uptake of continuous auditing—the time it takes for continuous auditing to result in measurable reductions in audit risks and that not every type of risk is equally likely to improve from continuous auditing. Results suggest it takes three years before observing significant risk reductions from implementing continuous auditing. We also find that the benefits of implementing continuous auditing vary by risk factor, ranging in improvement from 0 percent …
Reassessing Assurance In An Automated World: Insights From Board Members, Executives, And Internal Auditors, Scott Emett, Marc Eulerich, Jeffrey Pickerd, David A. Wood
Reassessing Assurance In An Automated World: Insights From Board Members, Executives, And Internal Auditors, Scott Emett, Marc Eulerich, Jeffrey Pickerd, David A. Wood
Faculty Publications
Technological advances that automate work continue to transform the accounting profession. We examine whether automation impacts resource allocation within the internal audit function (IAF), a unique setting that allows us to compare demand for assurance activities with demand for consulting activities. We conduct an experiment in which experienced board members, executives, and internal auditors make budget recommendations for a company’s IAF that developed automations that improved the efficiency of the IAF. Results show that across all groups, participants respond to these efficiencies by decreasing the IAF’s total budget but retaining the productive capacity of the IAF. The budget cuts are …