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Articles 1 - 15 of 15
Full-Text Articles in Business
The Assurance Market Of Sustainability Reports: What Do Accounting Firms Do?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
The Assurance Market Of Sustainability Reports: What Do Accounting Firms Do?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Department of Accounting and Finance Faculty Scholarship and Creative Works
The assurance of sustainability reports is a relatively new service offered by different providers such as accounting firms and consultants. The percentage of sustainability reports assured and the weight of the four largest accounting firms (Deloitte, EY, KPMG and PWC) in this new market are evolving in time. The purpose of this paper is to contribute to a better understanding of the role each one of the four major accounting firms (Big4) play in this assurance market. Using a generalized linear mixed model in an international sample, our results confirm that each Big4 accounting firm leverages its network of financial …
Trade Networks And Cross-Border Acquisitions: Evidence From United States Acquiring Firms, Seung Hun Han, Eun Jin Jo, Dong-Kyoon Kim, Duk Hee Lee
Trade Networks And Cross-Border Acquisitions: Evidence From United States Acquiring Firms, Seung Hun Han, Eun Jin Jo, Dong-Kyoon Kim, Duk Hee Lee
Department of Accounting and Finance Faculty Scholarship and Creative Works
This study examines the impact of the trade networks of target firms' nation on the announcement returns of the cross-border acquisitions of United States acquirers. By using a sample of 818 cross-border acquisitions during 2000–2007, we find that the centrality measure of trade networks has a positive impact on announcement returns, after controlling for Hofstede's cultural distance measure between the acquiring and target nations and various firm- and deal-specific factors. In sum, trade network analysis, based on strength centrality, better explains the performance of acquiring firms than does the bilateral trade openness measurement used in previous studies.
The Role Of The Sense Of Community In The Sustainability Of Social Network Sites, Stanislav Mamonov, Marios Koufaris, Raquel Benbunan-Fich
The Role Of The Sense Of Community In The Sustainability Of Social Network Sites, Stanislav Mamonov, Marios Koufaris, Raquel Benbunan-Fich
Department of Information Management and Business Analytics Faculty Scholarship and Creative Works
ABSTRACT: The evolution of information technologies enables new forms of communication and facilitates the emergence of different types of virtual communities, such as social networks. While some social network services have succeeded, others have failed. Understanding the factors that affect the sustainability of social network sites is important for both research and practice. We draw on the sense of community theory to develop a nomological framework of antecedents and consequences associated with sense of community in social network sites. We evaluate the framework with a survey of 506 Facebook users. We find that sense of community has a strong effect …
Still A Man's World? Second Generation Gender Bias In External Equity Term Sheet Negotiations, Ethne Swartz, Frances M. Amatucci, Susan Coleman
Still A Man's World? Second Generation Gender Bias In External Equity Term Sheet Negotiations, Ethne Swartz, Frances M. Amatucci, Susan Coleman
Department of Information Management and Business Analytics Faculty Scholarship and Creative Works
Women increasingly start and lead growth ventures yet receive a small proportion of external equity funding. Term sheet negotiation is a pivotal moment for obtaining growth capital. We employ a multi-method, mixed mode research design to explore strategies of women entrepreneurs who have negotiated term sheets and discuss our quantitative findings. Results indicate that women entrepreneurs in our sample worked hard to achieve optimal outcomes yet come up short because of exogenous and endogenous factors linked to second generation gender bias in the negotiation process. Propositions for future research are generated given the results of this exploratory research.
Technology And Opportunity: People With Serious Mental Illness And Social Connection, Lisa Townsend, Allison Zippay, Kyle Caler, Bradley Forenza
Technology And Opportunity: People With Serious Mental Illness And Social Connection, Lisa Townsend, Allison Zippay, Kyle Caler, Bradley Forenza
Department of Social Work and Child Advocacy Faculty Scholarship and Creative Works
Objective: Little information exists regarding how individuals with serious mental illness use technology and whether this usage facilitates social connections. This study contributes to filling this knowledge gap by examining ways in which a sample of persons with serious mental illness use cell phones and the Internet. Methods: Interviews with 50 consumers living in supported housing were asked about their use of cell phones and computers and their perceptions of social connections. Results: Cell phones and computers allowed greater linkage with social, medical, mental health, and employment resources. Nearly all obtained phones through publicly funded programs. “Running out of minutes” …
The Accounting Court: Some Speculations On Why Not?, Gary Kleinman, Pamela Strickland, Asokan Anandarajan
The Accounting Court: Some Speculations On Why Not?, Gary Kleinman, Pamela Strickland, Asokan Anandarajan
Department of Accounting and Finance Faculty Scholarship and Creative Works
The accounting court proposed by Spacek (Account Rev 33(3):368, 1958) was a potent and controversial idea. The court would provide a venue to which auditing firms and clients could bring disputes over the application of accounting principles and over time would build a database of casework illustrating the court’s decisions on proper application and interpretation of accounting principles. In this paper, we contribute to the literature on the accounting court and on standard setting by analyzing group value orientations and motivations that should promote the likelihood of an accounting court appearing in these times. We base our analysis in value …
Empathy, Nonverbal Immediacy, And Salesperson Performance: The Mediating Role Of Adaptive Selling Behavior, Yam Limbu, C Jayachandran, Barry J. Babin, Robin T. Peterson
Empathy, Nonverbal Immediacy, And Salesperson Performance: The Mediating Role Of Adaptive Selling Behavior, Yam Limbu, C Jayachandran, Barry J. Babin, Robin T. Peterson
Department of Marketing Faculty Scholarship and Creative Works
Purpose: Previous studies that examined the role of empathy and nonverbal immediacy on business-to-business (B2B) salesperson performance is limited in scope and yielded inconclusive evidence. Grounded in Plank and Greene’s (1996) framework of salesperson effectiveness, this paper aims to empirically investigate the mediating role of adaptive selling behavior through which empathy and nonverbal immediacy influence sales force performance and the form of empathy (cognitive or affective) that has the most beneficial role in improving relationship (versus outcome) salesperson performance. Design/methodology/approach: Using cross-sectional data that were collected from 422 pharmaceutical sales representatives, this study used structural equation modeling to test the …
An Integrated Approach To The Teaching Of Operations Management In A Business School, Ram Misra, Handanhal Ravinder, Richard Peterson
An Integrated Approach To The Teaching Of Operations Management In A Business School, Ram Misra, Handanhal Ravinder, Richard Peterson
Department of Information Management and Business Analytics Faculty Scholarship and Creative Works
The authors discuss a curriculum integration effort that a school of business piloted recently. This effort was aimed at integrating the core functions (finance, marketing, management, and operations) so that undergraduate students would better appreciate the full impact of functional decisions on each other and in achieving the corporation's business objectives. The authors deployed a webbed integration model in which a business case was used to highlight the impact of a functional decision on the other three functions. The focus of the article is on how this model was implemented in the context of a required introductory course in operations …
Wanted: Contagious Gameday Staff. Testing The Effect Of Smiling On Fan Responses, Brian V. Larson, Ricard W. Jensen, Yawei Wang
Wanted: Contagious Gameday Staff. Testing The Effect Of Smiling On Fan Responses, Brian V. Larson, Ricard W. Jensen, Yawei Wang
Department of Hospitality and Tourism Faculty Scholarship and Creative Works
ABSTRACT: In services marketing related to sports, the live, direct interaction between the provider and the customer is crucial. Service quality influences how fans form attitudes and behaviors at sports events; there are several touch points where services are provided and fans often have high expectations. Smiling employees influence fan opinions about sports events. This study tested the effect of smiling on key marketing outcomes by conducting an experiment and field study pertaining to services marketing in sports. Results showed interesting and significant findings about the effect of smiling on sport fans’ perceptions and behaviors about the service provider.
Using A Multiple Method And Mixed Mode Approach To Examine Women Entrepreneur Negotiating Styles, Ethne Swartz, Frances M. Amatucci, Susan Coleman
Using A Multiple Method And Mixed Mode Approach To Examine Women Entrepreneur Negotiating Styles, Ethne Swartz, Frances M. Amatucci, Susan Coleman
Department of Information Management and Business Analytics Faculty Scholarship and Creative Works
Purpose – The purpose of this study is to explore an optimal research design for research on women entrepreneurs involved in negotiating term sheets for private equity capital. This research explores new ways for researchers to connect with such current “invisibles” through the use of a mixed method and mixed mode research design to expand sampling options and secure respondent participation. The authors discuss existing data sets that have been used as secondary sources for data on financing of companies and consider their inadequacy for research questions about process issues in negotiation. The authors present process-related findings regarding the efficacy …
When Does Shared Leadership Matter In Entrepreneurial Teams: The Role Of Personality Composition, Wencang Zhou
When Does Shared Leadership Matter In Entrepreneurial Teams: The Role Of Personality Composition, Wencang Zhou
Department of Management Faculty Scholarship and Creative Works
Although prior research has investigated a number of conditions under which shared leadership in teams may improve team performance, team composition variables have been left unexplored. Using a sample of 144 teams in a technology incubator in China, this study explored the moderating effects of personality diversity on the relationship between shared leadership and entrepreneurial team performance. Results indicate that shared leadership improves entrepreneurial team performance; the strength of the relationship, however, depends on the level of team personality diversity. More specifically, when relationship-oriented personality diversity is high, the shared leadership—team performance relationship is stronger. These findings advance research in …
Securing Big Data Provenance For Auditors The Big Data Provenance Black Box As Reliable Evidence, Deniz Appelbaum
Securing Big Data Provenance For Auditors The Big Data Provenance Black Box As Reliable Evidence, Deniz Appelbaum
Department of Accounting and Finance Faculty Scholarship and Creative Works
The purpose of this article is to highlight a main issue regarding reliable audit evidence derived from Big Data—that of secure data provenance. Traditionally, audit evidence external to the client has been regarded as superior to other forms of evidence. However, regarding external “messy” Big Data sources that may be material to aspects of the audit, these sources may lack provenance and verifiability. That is, the origins of the data may be unclear and its log files incomplete. According to the standards, such evidence should be considered as less reliable for audit evidence. External auditors, as outsiders of the client, …
The Expectation Differences Among Stakeholders In The Financial Valuation Fitness Of Auditors, James Digabriele
The Expectation Differences Among Stakeholders In The Financial Valuation Fitness Of Auditors, James Digabriele
Department of Accounting and Finance Faculty Scholarship and Creative Works
Purpose-The purpose of this paper is to investigate if there is an expectation gap among accounting academics, accounting practitioners, and users of financial statements in the financial valuation fitness of auditors. Complex reporting standards and current market expectations have the potential to create differences between what third-party users consider to be the responsibilities of the auditor and what auditors believe to be their responsibilities in auditing fair value estimates. Design/methodology/approach-This study surveys the perceptions of accounting academics, accounting practitioners, and users of financial statements and the degree to which an expectation gap exists in the financial valuation fitness of auditors. …
Designing Ca/Cm To Fit Not-For-Profit Organizations, Deniz Appelbaum, Stephen Kozlowski, Miklos A. Vasarhelyi, Joel White
Designing Ca/Cm To Fit Not-For-Profit Organizations, Deniz Appelbaum, Stephen Kozlowski, Miklos A. Vasarhelyi, Joel White
Department of Accounting and Finance Faculty Scholarship and Creative Works
Purpose – The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations of varying sizes, business purposes and levels of technical sophistication. Design/methodology/approach – This paper discusses a project using a case study approach with an SME NFP entity. Findings – The findings support the discussions in the literature regarding CA/CM adoption in organizations, particularly regarding its implementation benefits and challenges. Research limitations/implications – The project is not complete in that additional case studies could possibly offer additional applicability to the findings. Practical implications – This case study illustrates …
The Treatment Of Six Sigma In Introductory Operations Management Textbooks: Clearing Up The Confusion, Handanhal Ravinder, Ram B. Misra
The Treatment Of Six Sigma In Introductory Operations Management Textbooks: Clearing Up The Confusion, Handanhal Ravinder, Ram B. Misra
Department of Management Faculty Scholarship and Creative Works
This paper critically examines the treatment of the statistical basis for Six Sigma and process capability in popular operations management textbooks. It discusses areas of confusion and suggest ways of treating the topic that make sense to instructors as well as students. Even though Six Sigma was introduced almost 30 years ago, misconceptions persist. In the textbooks we have found no consistency of approach or understanding of the statistical underpinnings (3.4 defects per million opportunities) of Six Sigma. Sometimes statements are made that are factually incorrect and cause frustration for students and instructors. Similar difficulties are encountered in discussions of …