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Full-Text Articles in Business

“Not Now:” Using Fmri And Eye Tracking To Improve The Timing Of Security Messages, Bonnie Brinton Anderson, Anthony Vance, C. Brock Kirwan, Jeffrey Jenkins Jan 2015

“Not Now:” Using Fmri And Eye Tracking To Improve The Timing Of Security Messages, Bonnie Brinton Anderson, Anthony Vance, C. Brock Kirwan, Jeffrey Jenkins

Faculty Publications

Users remain a weak link in computer security due, in part, to their level of security message disregard. We examine how dual-task interference (DTI) influences fine motor control in the brain in response to security messages, allowing us to develop measures of DTI using mouse-cursor tracking and mobile indicators (e.g., accelerometer and geolocation data) for desktop and mobile devices, respectively.


New Slaves: Kanye West, Brad Paisley, And Contemporary Confederate-Flag Discourse In Popular Music Iconography, Kenneth Hartvigsen Jan 2015

New Slaves: Kanye West, Brad Paisley, And Contemporary Confederate-Flag Discourse In Popular Music Iconography, Kenneth Hartvigsen

Faculty Publications

One hundred and fifty years after Appomattox, the iconographic remains of America’s Civil War are still contested symbolic artifacts. Case in point: at the writing of this paper a state bill sat on California Governor Jerry Brown’s desk which would ban the sale of the Confederate flag or any merchandise with Confederate flag imagery on state property. Thus California has become the most recent battleground of the war between the states, or to word it in more precise language, California legislators have entered the debate over who controls a flag’s meaning and memory.


Normative Stakeholder Capitalism: Getting From Here To There, Marc-Charles Ingerson, Bradley R. Agle, Thomas Donalson, Paul C. Godfrey, Jared D. Harris, Jeffrey S. Harrison, Adrian Keevil, Ronald K. Mitchell, Robert A. Phillips Jan 2015

Normative Stakeholder Capitalism: Getting From Here To There, Marc-Charles Ingerson, Bradley R. Agle, Thomas Donalson, Paul C. Godfrey, Jared D. Harris, Jeffrey S. Harrison, Adrian Keevil, Ronald K. Mitchell, Robert A. Phillips

Faculty Publications

The capability of normative declarations to alter outcomes is well accepted. 'We hold these truths to be self-evident ... ,' 'inalienable rights, ... life, liberty, ... pursuit of happiness, .. .' and similar statements contain within them social energy that inspires the mind, justifies new modes of thought, and enables change .... Normative discourse, we therefore believe, must continue to be endemic to stakeholder theory and research if scholars want this theory to flourish and fulfill its aims as a theory of the firm-not the least of which is attending to the long-run interests of both the business corporation and …


The First 50 Years And The Next 50 Years Of A Behavioral Theory Of The Firm: An Interview With James G. March, Chengwei Liu, David Maslach, Vinit Desai, Peter Madsen Jan 2015

The First 50 Years And The Next 50 Years Of A Behavioral Theory Of The Firm: An Interview With James G. March, Chengwei Liu, David Maslach, Vinit Desai, Peter Madsen

Faculty Publications

To celebrate the 50th anniversary of the 1963 publication of A Behavioral Theory of the Firm (BTF) by Richard Cyert and James G. March, we interviewed Professor James G. March. The purpose of this article is to disseminate the full text of that interview.


The Robust Beauty Of “Little Ideas”: The Past And Future Of A Behavioral Theory Of The Firm, David Maslach, Chengwei Liu, Peter Madsen, Vinit Desai Jan 2015

The Robust Beauty Of “Little Ideas”: The Past And Future Of A Behavioral Theory Of The Firm, David Maslach, Chengwei Liu, Peter Madsen, Vinit Desai

Faculty Publications

This introductory and the following nine articles reflect comments made by panelists during a symposium honoring A Behavioral Theory of the Firm by Richard Cyert and James G. March at the 2013 Academy of Management meeting. Not surprisingly, what emerged from these comments is that the Behavioral Theory of the Firm (BTF) was enormously influential to the creation of many “little ideas” that have a big impact on a number of social sciences. More surprising is the potential for many new “little ideas” that build on the BTF. The panelists detail what these new “little ideas” may be in future …


The Effect Of Information Choice On Auditors’ Judgments And Confidence, Steven D. Smith, William B. Tayler, Douglas F. Prawitt Jan 2015

The Effect Of Information Choice On Auditors’ Judgments And Confidence, Steven D. Smith, William B. Tayler, Douglas F. Prawitt

Faculty Publications

Previous research finds that individuals place more weight on information when they choose to obtain it than when they acquire it without explicit choice. We examine whether litigation risk and auditor experience influence auditors’ susceptibility to this information choice effect. In our experiment, auditor participants evaluate the likelihood of an inventory obsolescence issue for a hypothetical client subsidiary. We find that in a high litigation risk setting, less-experienced auditors weight information they choose to acquire more heavily than do less-experienced auditors who acquire the same information without choice. Further, we predict and find that auditors choosing to acquire information are …


The Usefulness Of Historical Accounting Reports, Michael S. Drake, Darren T. Roulstone, Jacob Thornock Jan 2015

The Usefulness Of Historical Accounting Reports, Michael S. Drake, Darren T. Roulstone, Jacob Thornock

Faculty Publications

In this study we investigate the usefulness of historical accounting reports(10-Ks and 10- Qs) by examining four settings where we expect investors to acquire historical reports in order to obtain qualitative and quantitative information that contextualizes and conditions information released in the current period. Using a novel dataset that tracks user requests for accounting reports stored in the SEC EDGAR database, we find that requests for historic reports during the fiscal year are positively associated with financial reporting complexity and that requests around earnings announcements are positively associated with accounting discretion and negative earnings shocks (particularly for conservative firms). Finally, …


Predicting Social Networking Site (Sns) Use: Personality, Attitudes, Motivation And Internet Self-Efficacy, Jin-Liang Wang, Linda A. Jackson, Hai-Zhen Wang, James Gaskin Jan 2015

Predicting Social Networking Site (Sns) Use: Personality, Attitudes, Motivation And Internet Self-Efficacy, Jin-Liang Wang, Linda A. Jackson, Hai-Zhen Wang, James Gaskin

Faculty Publications

Few studies have considered the personal characteristics that may predict the use of Social Networking Sites (SNSs). We examined the prediction of SNS use from distinct personality traits (i.e., sociability and shyness), attitudes toward SNS use, motivations for SNS use and Internet self-efficacy. Participants were 352 Chinese college students who used the QQ zone. Results indicated that sociability, shyness, attitudes, motivations and self-efficacy predicted SNS use, prediction depending on the function of SNS use. Specifically, sociability, attitudes, social interaction motivation, entertainment motivation and self-efficacy were significant predictors of SNS’s social function. In contrast, shyness, attitudes, relaxing entertainment motivation and self-efficacy …


Proposing The Multi-Motive Information Systems Continuance Model (Misc) To Better Explain End-User System Evaluations And Continuance Intentions, Paul Benjamin Lowry, James Gaskin, Gregory D. Moody Jan 2015

Proposing The Multi-Motive Information Systems Continuance Model (Misc) To Better Explain End-User System Evaluations And Continuance Intentions, Paul Benjamin Lowry, James Gaskin, Gregory D. Moody

Faculty Publications

Information system designers must consider the influence of users’ intrinsic motivations, in addition to commonly studied extrinsic motivations, to ensure that users will want to continue using the system. In an attempt to acknowledge this need, several studies have extended models of extrinsic motivation to include intrinsic variables. However, these studies largely downplay the role of users’ intrinsic motivations in predicting system use and how this role differs from the role of extrinsic motivation. The role of met or unmet expectations, as a result of system use, is often left out of extant models, and their function as co-creators in …


The Role Of Mobile-Computing Self-Efficacy In Consumer Information Disclosure, Mark J. Keith, Jeffry Babb, Paul Benjamin Lowry, Christopher Furner, Amjad Abdullat Jan 2015

The Role Of Mobile-Computing Self-Efficacy In Consumer Information Disclosure, Mark J. Keith, Jeffry Babb, Paul Benjamin Lowry, Christopher Furner, Amjad Abdullat

Faculty Publications

Smartphones are increasingly penetrating business and consumer markets, and mobile applications (apps) have engendered a large and innovative market. Whereas apps are useful, they also present new forms of privacy risk associated with users’ personal and location data. However, these dangers do not appear to increase the perceived risk or reduce the trust consumers demonstrate when using apps. Many information technology (IT) trust indicators are well documented, such as the quality of the IT, trust assurances, brand recognition and social influences. However, these traditional indicators appear to have a lesser impact on the adoption of mobile commerce via apps because …


The Power Of Brand Love, Marc Fetscherin, Ryan Barker, Jeffery Peacock Jan 2015

The Power Of Brand Love, Marc Fetscherin, Ryan Barker, Jeffery Peacock

Faculty Publications

In this article we would like to respond to Romaniuk’s (2013) Viewpoint article "What’s (brand) love got to do with it?" and provide our point of view regarding brand love. While we agree with some of the limitations she points out in Batra et al.’s (2012) article, and acknowledge them, we disagree with her statement that there is ‘no evidence that building brand love leads to higher market share, sales or profitability’ (Romaniuk 2013, p. 185). It is conceivable that there was no evidence when she wrote the article in 2013. However, as this article illustrates, we have since 2013 …


Media Capabilities That Support Identity Communication In Virtual Teams, David W. Wilson, Sherry M. B. Thatcher, Susan A. Brown Jan 2015

Media Capabilities That Support Identity Communication In Virtual Teams, David W. Wilson, Sherry M. B. Thatcher, Susan A. Brown

Faculty Publications

Virtual teams play an increasingly important role in the modern economy, and many organizations struggle to overcome the weaknesses inherent in technology-mediated work. Identity communication has been shown to greatly improve individual- and group-level outcomes in offline settings, but these benefits have not been investigated in the context of virtual teams, where mediated interaction can reduce the opportunity for identity communication. Building on prior media theories, we develop and test a model explaining how technology can enable identity communication in virtual settings. Using a controlled experiment (N=186), we test our hypotheses and find strong support for the proposed model. Our …


Behaviorally Measuring Ease-Of-Use By Analyzing Users’ Mouse Cursor Movements, Jeffrey L. Jenkins, Joseph S. Valacich Jan 2015

Behaviorally Measuring Ease-Of-Use By Analyzing Users’ Mouse Cursor Movements, Jeffrey L. Jenkins, Joseph S. Valacich

Faculty Publications

Ease-of-use—the extent to which a technology is free of effort—is a hallmark of many successful websites and is a predictor of important user outcomes including intentions to use a system and a system’s perceived usefulness. We propose a behavior-based measure of ease-of-use based on the analysis of users’ mouse cursor movements. As a basis for this measure, we explain how ease-of-use influences the precision of users’ mouse cursor movements, extending Attentional Control Theory and the Response Activation Model. We propose two mousing statistics—Normalized Area under the Curve and Normalized Additional Distance—and predict that they are correlated with PEOU and can …


A Multi-Experimental Examination Of Analyzing Mouse Cursor Trajectories To Gauge Subject Uncertainty, Jeffrey L. Jenkins, Ross Larsen, Robert Bodily, Daniel Sandberg, Parker Williams, Steve Stokes, Spencer Harris, Joseph S. Valacich Jan 2015

A Multi-Experimental Examination Of Analyzing Mouse Cursor Trajectories To Gauge Subject Uncertainty, Jeffrey L. Jenkins, Ross Larsen, Robert Bodily, Daniel Sandberg, Parker Williams, Steve Stokes, Spencer Harris, Joseph S. Valacich

Faculty Publications

Providing information online is pervasive in human-computer interactions. While providing information, people may deliberate their responses. However, organizations only receive the end-result of this deliberation and therefore have no contextual information surrounding the response. One type of contextual information includes knowing people’s response uncertainty while providing information. Knowing uncertainty allows organizations to weigh responses, ask follow-up questions, provide assistance, or identify problematic instructions or responses. This paper explores how mouse cursor movements may indicate uncertainty in a human-computer interaction context. Specifically, it hypothesizes how uncertainty on multiple-choice questions influences a mouse-movement statistic called area-under-the-curve (AUC). We report the result of …


Family Leisure: An Integrative Review Of Research From Select Journals, Camilla Hodge, Jason N. Bocarro, Karla A. Henderson, Ramon Zabriskie, Toby L. Parcel, Michael A. Kanters Jan 2015

Family Leisure: An Integrative Review Of Research From Select Journals, Camilla Hodge, Jason N. Bocarro, Karla A. Henderson, Ramon Zabriskie, Toby L. Parcel, Michael A. Kanters

Faculty Publications

Understanding the relationship between leisure and families has been and will continue to be an important area of study. The purpose of this study is to review existing family leisure research from four select journals between 1990 and 2012. Articles are examined for sample characteristics, methods, analytical approaches, and thematic trends. Overall, 181 articles regarding family leisure, leisure in context of family life or roles, and individual experiences of family leisure are identified. Findings suggest scholars made strides toward expanding methods, analyses, and sampling diversity, though more diversity in sampling and analytical approaches is needed. Three major research themes are …


Conceptualizing Structured Experiences: Seeking Interdisciplinary Integration, Mat D. Duerden, Peter Ward, Patti A. Freeman Jan 2015

Conceptualizing Structured Experiences: Seeking Interdisciplinary Integration, Mat D. Duerden, Peter Ward, Patti A. Freeman

Faculty Publications

While consensus exists around the importance of providing structured experiences, the industries interested in offering such experiences lack a common body of shared knowledge about how most effectively to do so. Potentially complementary research on structured experiences remains fragmented across multiple fields such as leisure, tourism, and marketing. The purpose of this paper, therefore, was first to review and then integrate this scattered literature into a structured experience framework in order to facilitate experience-related research with broader applicability for both commercial and public organizations interested in providing structured experiences.


Beyond Instrumentalism: A Relational Approach To Negotiation, Marc-Charles Ingerson, Kristen Bell Detienne, Katie A. Liljenquist Jan 2015

Beyond Instrumentalism: A Relational Approach To Negotiation, Marc-Charles Ingerson, Kristen Bell Detienne, Katie A. Liljenquist

Faculty Publications

Instrumentalism, the philosophy that rational people will behave in ways that promote self-interest, is often the default assumption that scholars and practitioners rely upon when interpreting and predicting human behavior in negotiations. Instrumentalism, however, need not be the only lens through which negotiators and negotiations are viewed. In this article, we discuss some of the problems associated with too heavy a reliance on instrumentalism and propose an alternative relational approach, one in which negotiators see themselves as agents embedded in a system of relationships, who are motivated to understand and advance the welfare of others. We discuss some of the …


Who Should Bring Home The Bacon? How Deterministic Views Of Gender Constrain Spousal Wage Preferences, Catherin H. Tinsley, Taeya M. Howell, Emily T. Amanatullah Jan 2015

Who Should Bring Home The Bacon? How Deterministic Views Of Gender Constrain Spousal Wage Preferences, Catherin H. Tinsley, Taeya M. Howell, Emily T. Amanatullah

Faculty Publications

Despite the rise of dual-income households in the United States and a narrowing of the nation’s gender wage gap, we find that many men and women still prefer the husband to be the primary breadwinner. To help explain intra-marital wage preferences, we argue for a new construct, gender determinism, which captures the extent to which a person believes gender categories dictate individual characteristics. We show that deterministic views of gender increase both intra-marital wage gap preferences and work choices that may perpetuate the gender wage gap. Our results hold in both student and non-student samples, suggesting some endurance of these …


Early To Adopt And Early To Discontinue: The Impact Of Self-Perceived And Actual It-Knowledge On Technology Use Behaviors Of End Users, Rohit Aggarwal, David Kryscynski, Vishal Midha, Harpeet Singh Jan 2015

Early To Adopt And Early To Discontinue: The Impact Of Self-Perceived And Actual It-Knowledge On Technology Use Behaviors Of End Users, Rohit Aggarwal, David Kryscynski, Vishal Midha, Harpeet Singh

Faculty Publications

For organizations to achieve the benefits of new IT systems their users must adopt and then actually use these new systems. Recent models help to articulate the potentially different explanations for why some users will adopt and then continue using new technologies, but these models have not explicitly incorporated IT-knowledge. This is particularly important in contexts where the user base may be non-IT professionals—i.e. the users may vary substantially in their basic IT-knowledge. We draw upon psychology to argue that in situations where there is wide variance in actual IT-knowledge there will often exist U relationship between actual and self-perceived …


Making Strategic Human Capital Relevant: A Time-Sensitive Opportunity, David Kryscynski, Dave Ulrich Jan 2015

Making Strategic Human Capital Relevant: A Time-Sensitive Opportunity, David Kryscynski, Dave Ulrich

Faculty Publications

The domain of strategic human capital is emerging at the intersection of strategy and strategic human resource management. Because it is still in the development phase, its core underlying assumptions have not yet solidified. This presents a unique and time-sensitive opportunity to explore and challenge these core assumptions and, specifically, to evaluate whether these assumptions mesh with the lived experiences of practicing managers. We argue that now is the time for the field to ground itself in practical phenomena so that its insights moving forward can be both academically rigorous and practically relevant. In this paper we illustrate the problems …


Evaluating Venture Technical Competence In Vc Investment Decisions, Rohit Aggarwal, David Kryscynski, Harpeet Singh Jan 2015

Evaluating Venture Technical Competence In Vc Investment Decisions, Rohit Aggarwal, David Kryscynski, Harpeet Singh

Faculty Publications

While much research emphasizes the importance of venture technical-competence for venture success and, therefore, the importance of venture technical-competence in VC investment decisions, we know little about why some VCs may be better than others at assessing the technical-competence of ventures. We gathered unique and proprietary data from 33 VCs and 308 ventures that sought series A funding from those VCs. We show that VC assessment of ventures predicts VC investment, and venture technical-competence predicts subsequent venture failure. This means that VCs that over-assess ventures are more likely to invest in firms that are more likely to fail. We then …


Insights Into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, Steven M. Glover Jan 2015

Insights Into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, Steven M. Glover

Faculty Publications

Changes in the audit profession after Sarbanes-Oxley, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. In our study, ‘‘Behind the Numbers: Insights into Large Audit Firm Sampling Policies’’ (Christensen, Elder, and Glover 2015), we administered an extensive, open-ended survey to the national offices of the Big 4 and two other international accounting firms regarding their firm’s audit sampling policies. We find variation among the largest firms’ policies in their use of different sampling methods and in …


Compensation Or Feedback: Motivating Performance In Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, David A. Wood Jan 2015

Compensation Or Feedback: Motivating Performance In Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, David A. Wood

Faculty Publications

Employees often perform tasks with multiple dimensions. In this study, we examine how employees’ performance on multidimensional tasks differs under different control structures. We conduct two experiments in which we manipulate the presence of compensation controls and the presence of feedback controls on multiple task dimensions. Our findings suggest that when employees are compensated on multiple dimensions they commit to multiple goals and divide their attention among those task dimensions. However, when feedback controls are implemented on one task dimension with compensation controls on another dimension, employees can improve performance on individual dimensions as well as their overall task performance. …


Controls And The Asymmetric Stickiness Of Norms, Scott A. Emett, Ronald N. Guymon, William B. Tayler, Donald Young Jan 2015

Controls And The Asymmetric Stickiness Of Norms, Scott A. Emett, Ronald N. Guymon, William B. Tayler, Donald Young

Faculty Publications

This study investigates how formal control systems and the behavior of peers influence behavior in accounting settings. We manipulate formal controls and peer behavior (social norms) in a laboratory experiment, allowing us to precisely investigate the interactive effect of these two factors on behavior. We provide evidence that weak controls lead to more socially-interested behavior, while strong controls lead to more self-interested behavior. We also provide evidence that individuals conform more to social norms that conflict with the behavior that formal controls induce. Finally, we find that individuals preferentially attend and conform to the self-interested actions of peers (as opposed …


Rotational Internal Audit Programs And Financial Reporting Quality: Do Compensating Controls Help?, Margaret H. Christ, Adi Masli, Nathan Y. Sharp, David A. Wood Jan 2015

Rotational Internal Audit Programs And Financial Reporting Quality: Do Compensating Controls Help?, Margaret H. Christ, Adi Masli, Nathan Y. Sharp, David A. Wood

Faculty Publications

A report from the Institute of Internal Auditors finds that a majority of Fortune 500 companies systematically rotate internal auditors out of the internal audit function and into operational management (IIA, 2009a). We use semi-structured interviews with 11 chief audit executives and 2 audit committee chairmen to develop an initial framework focusing on how this practice affects financial reporting quality. We then test these associations with archival data and find that companies that use a rotational staffing model for the internal audit function have significantly lower financial reporting quality than companies that do not. However, we find that several compensating …


The Effects Of Using The Internal Audit Function As A Management Training Ground Or As A Consulting Services Provider In Enhancing The Recruitment Of Internal Auditors, F. Greg Burton, Matthew W. Starliper, Scott L. Summers, David A. Wood Jan 2015

The Effects Of Using The Internal Audit Function As A Management Training Ground Or As A Consulting Services Provider In Enhancing The Recruitment Of Internal Auditors, F. Greg Burton, Matthew W. Starliper, Scott L. Summers, David A. Wood

Faculty Publications

This paper examines factors that influence job applicants’ willingness to apply for positions in internal auditing. We predict and find evidence that job applicants are dissuaded from applying for internal audit positions. In two separate experiments involving participants at seven universities, we discover that this phenomenon is most prevalent for applicants with business experience. Experienced applicants are 20 and 33 percent less willing to apply for a position if it is labeled as “internal audit” versus “accounting” in the two experiments, respectively. In addition, we find that the only experimental condition that increases interest in applying for an internal audit …


The Role Of Social Media In U.S. County Governments: The Strategic Value Of Operational Aimlessness, Barry A. Cumbie, Bandana Kar Jan 2015

The Role Of Social Media In U.S. County Governments: The Strategic Value Of Operational Aimlessness, Barry A. Cumbie, Bandana Kar

Faculty Publications

This study investigates the influence of citizens' socio-economic characteristics on the presence of social media in county-level government. E-government is ostensibly citizen-driven and therefore variation in an area's demographics would likely impact a government's utilization of emerging technology, such as social media. Despite its transformative potential and widespread adoption, e-government development beyond basic stages has been sluggish. Social media is transforming the nature of interaction among individuals and organizations and has the potential to overcome some of the restrictive challenges of e-government. Understanding if, how, and to what end governments are harnessing social media will help make e-government a citizen-driven, …


Co-Creating Value: Student Contributions To Smart Cities, Chetan S. Sankar, Barry A. Cumbie Dec 2014

Co-Creating Value: Student Contributions To Smart Cities, Chetan S. Sankar, Barry A. Cumbie

Faculty Publications

No abstract provided.


International Expansion Through Flexible Replication: Rethinking The Propositions, Emmanuel T. Kodzi Nov 2014

International Expansion Through Flexible Replication: Rethinking The Propositions, Emmanuel T. Kodzi

Faculty Publications

The international expansion of businesses today invites the analysis of organizational mechanisms that allow these businesses to thrive in spite of the known challenges of doing business in a foreign culture or market. Specifically, the extent to which firms replicate their existing business models relative to the perceived need for local adaptation is topical. This paper is a commentary on the brilliant work of Anna Jonsson and Nicolai Foss, who outline a model of flexible replication, drawing from a longitudinal study of IKEA, the famous Swedish home furnishing company. Their study concludes with four propositions for further investigation. For the …


Space Separatism: Degree Of Differentiation, Luke R. Stover, Alan A. Johnson Nov 2014

Space Separatism: Degree Of Differentiation, Luke R. Stover, Alan A. Johnson

Faculty Publications

Space is so important that the DOD recognizes it as one of five domains in which US forces operate (the other four are land, sea, air, and information). In 2001 Secretary of Defense Donald Rumsfeld designated the Department of the Air Force (DAF) the “Executive Agent for Space for the DOD.” Given the national importance of space activities, the formation of a separate space force has been a topic of persistent discussion in academic and doctrinal circles ever since the United States first entered the space age. Proponents of a separate force argue that because space is an inherently unique …