Business Commons^™

Green Cities Conference Proceedings-2025, Minoo Tehrani

Business Faculty Publications

No abstract provided.

Fares On Fairness: Using A Total Error Framework To Examine The Role Of Measurement And Representation In Training Data On Model Fairness And Bias, Patrick Oliver Schenk, Christoph Kern, Trent D. Buskirk

Information Technology & Decision Sciences Faculty Publications

Data-driven decisions, often based on predictions from machine learning (ML) models are becoming ubiquitous. For these decisions to be just, the underlying ML models must be fair, i.e., work equally well for all parts of the population such as groups defined by gender or age. What are the logical next steps if, however, a trained model is accurate but not fair? How can we guide the whole data pipeline such that we avoid training unfair models based on inadequate data, recognizing possible sources of unfairness early on? How can the concepts of data-based sources of unfairness that exist in the …

Worknest: Balancing Focus And Life For Remote Workers, Adil Chaqra

Bakerman Student Research Awards

Many people now work from home or flexible spaces so which makes it really difficult to separate work from personal life. This often leads to overworking, distractions, burnout, and poor focus so remote workers struggle with interruptions/ irregular breaks, and feeling mentally stuck in work mode even after hours. The proposed solution, WorkNest, is a suite of connected tools including a desktop app, mobile app, and wristband that help remote workers track their focus time and manage breaks interruptions, and stay aware of their worklife balance by combining reminders and simple visual summaries along with some nonintrusive cues, WorkNest supports …

Email Synthesis Assignment: Using Ai To Assist Us In Creating Effective Business Communication, Gino Perrotte

Open Educational Resources

This assignment teaches students how to distill complex financial data into a clear, professional business email by analyzing real 10-K reports. A key strength of the assignment is that it models effective AI prompting strategies—students are guided in how to interact with AI tools like ChatGPT to clarify data, summarize trends, and craft a concise email.

The focus is not just on using AI, but on developing critical thinking and communication skills. Students learn to assess what information is important, how to frame it for a workplace audience, and how to co-create with AI while ensuring the final …

Technology And Coding The Great Equalizer: A Case Study Of A Formerly Incarcerated Leader, Joni Schwartz

Publications and Research

Providing meaningful educational and employment opportunities for returning incarcerated citizens from marginalized communities contributes to a more sustainable future for all. This chapter examines the barriers faced by returning incarcerated citizens in employment and presents a case study of a Dario Peña, who is a formerly incarcerated citizen. Peña's lived experience, leadership preparation, vision, and bottom-up leadership made him a leader for the Justice through Code program, which aims to provide prisoners and returning citizens with professional skills to create a sustainable career in the tech industry. Anchored in Critical Race Theory (CRT), this chapter delves into structural inequalities like …

Introduction To The Issue, Craig S. Maher, Bruce D. Mcdonald Iii

School of Public Service Faculty Publications

This edition of Public Finance Journal brings together research exploring critical issues in public finance, from voter perceptions of fiscal health to the evolving landscape of municipal finance and intergovernmental grants. As governments at all levels navigate financial sustainability, transparency, and accountability, these studies provide fresh insights into how financial policies and practices influence governance and public trust. The articles examine the political consequences of municipal credit ratings, the practical challenges of public records laws, the complexities of managing federal grants at the local level, and the rise of green bonds as a financial instrument for sustainable development. This research …

The Sustainability Of The Outdoor Recreation Industry: Studied Through Mountaineering In Teton County, Wy, Samantha Olstein

Student Research and Publications

No abstract provided.

Analysing The Us—China “Ai Cold War” Narrative, Yujia He, Richard Heeks

Patterson School of Diplomacy and International Commerce Faculty Publications

Discussions about artificial intelligence (AI) are gaining prominence in the recent revival of “cold war” narratives comparing US-China relations today to the historical rivalry between the US and the Soviet Union. Drawing on a review of existing academic and policy literature engaging with the “AI cold war” narrative, this paper examines how the narrative is justified, and numerous ways that it can be challenged. It finds that the framing is largely driven by the securitisation of AI, as state actors and policy pundits view AI innovations’ dual-use capabilities as key to national security and ideological competition. However, critics posit that …

Sharpening Marketing Strategy Through Smart Chatgpt Prompts, Wenkai Zhou

Teaching Repository of AI-Infused Learning

Students will use ChatGPT to simulate real-world marketing scenarios by crafting precise and targeted prompts. They will focus on generating creative content, uncovering customer insights, and optimizing pricing strategies. Through iterative prompt refinement, students will learn how to guide ChatGPT to deliver more relevant and strategic outputs. Ethical guidelines will be incorporated into the prompting process, ensuring students understand the boundaries and responsible uses of AI-generated content. This exercise enhances their critical thinking, communication skills, and ethical decision-making capabilities.

Ceos' Political Ideology, Social Capital And Corporate Tax Avoidance, Shih-Tien Hsieh, Jeon Bon Kim, Zhihong Wang

School of Business

Building on institutional theory, we explore the interaction between social capital and CEO political ideology on corporate tax avoidance. Using CEOs' political donations to identify their political ideology, we find that firms led by Republican CEOs tend to have lower (higher) effective tax rates when located in communities with lower (higher) social capital, indicating a higher (lower) propensity for tax avoidance, compared to firms led by non-Republican CEOs. Our findings support the U.S. Internal Revenue Service's (IRS) view that tax compliance behaviour is inherently a sociopolitical construct. Our results suggest that tax policymakers and other regulators should pay more attention …

Board Attributes, Firm Performance, And The Moderating Role Of National Culture: A Meta-Analysis, Matthew Farrell, Chris H. Willis, Nathapon Siangchokyoo, Ryan L. Klinger, Jamil Kreugel, Hami Usta, Timiry R. Tian, Ying Thaviphoke, Samuel Wilson

Business

The impact of board structures on firm performance remains a contentious governance topic with competing theoretical paradigms and inconclusive empirical support. Scholars propose that national culture could reconcile contradictory evidence; yet, argumentation is fragmented and direct tests are rare. We meta-analyzed 513 samples across 54 countries to examine relationships between board structures (i.e., board size, board independence, and CEO duality) and firm performance. We model national culture, using Hofstede's six cultural dimensions, as moderators to test whether these relationships align with agency or stewardship theory across different cultural settings.

The Impact Of Using Artificial Intelligence (Ai) On Employer Branding, Doaa Ayoub, Sherine Fathy El-Fekey, Malak Walid

Business Administration

Artificial Intelligence (AI) is revolutionizing Human Resource Management, enhancing efficiency, accuracy, and strategic capabilities as companies want to stay competitive in the global market. In recent years, AI has transformed numerous facets of business operations, especially in the development of employers’ branding strategies. Additionally, one-third (36%) of HR professionals anticipate a high use of AI in the next two years, while 61% expect at least moderate use within a year. AI enhances employers’ branding - fostering a work culture that attracts and retains top talent in the global market. Furthermore, the contribution of AI in improving employers’ branding strategies has …

The Impact Of Key Audit Matters On Earnings Quality: The Moderating Role Of Ownership Structure In Egyptian Listed Companies., Dina Hassouna, Rasha Elhaddad, Rasha Elbolok

Business Administration

This study investigates the influence of key audit matters (KAMs) on earnings quality, measured by earnings per share (EPS), in Egyptian listed companies, with a particular focus on the moderating role of ownership structure. To address potential endogeneity concerns, the study employs the generalized method of moments (GMM) for panel data analysis. The findings indicate that KAM disclosures have a significant negative impact on EPS, suggesting that increased disclosure of critical audit matters is associated with a decline in earnings quality. However, this relationship is moderated by ownership structure, as concentrated ownership helps mitigate the adverse effects of KAMs on …

Imputation Methods Based On Cluster‑Wise Linear Regression: A Mathematical Programming, Ahmed M. Gad Prof, Mahmoud Mostafa Rashwan, Nouran M. Tawheed

Business Administration

In some applications, datasets may form several homogeneous clusters with respect to the relationship between the explanatory variables and the response variable. The presence of missing values in such datasets requires the use of two or more regression models subjected to a single objective function, which best summarizes the structure of the dataset, for imputing the missing values. This can be done using the cluster-wise linear regression model. The cluster-wise linear regression model is estimated through a mathematical programming approach based on the available data. Three imputation methods based on cluster-wise linear regression are used in this article. They are …

Book Of Abstracts Of The Wmu International Conference 2025 : Advancing The Blue Economy Through Gender Equality, World Maritime University, Momoko Kitada, Francis Neat, Renis Auma Ojwala

Conference Papers

The 2025 World Maritime Theme by the International Maritime Organization, “Our Ocean, Our Obligation and Our Responsibility,” underscores the global need for an inclusive and sustainable approach to ocean health and maritime economic activity. In alignment with this, the World Maritime University organized the 2025 International Conference on Achieving the Blue Economy Through Gender Equality, highlighting the critical role of gender equality in advancing a sustainable blue economy. A call for case studies yielded 102 abstracts from 206 authors across 46 countries, representing diverse maritime sectors such as shipping, fisheries, and ocean sciences. The abstracts were reviewed by both internal …

Adaptation For Whom? Understanding The Impacts Of Dyke Policies On Small-Scale Farmers In Ca Mau Province Of Vietnam, Nguyen Minh Quang, Nguyen Van Minh, Nguyen Vo Chau Ngan, Martha B. Lerski

Publications and Research

Low-lying deltas worldwide are extremely vulnerable to sea-level rise. As the risks of climate-induced flooding become increasingly clear, the thirst for infrastructure-driven adaptation increases. This highlights a patent need to understand the impacts of engineering adaptation solutions, especially those targeting built structures such as dykes and sluices, on farmers from a bottom-up, farmer-centred perspective. The study addresses this call by examining cases where dyke policies, while successful in some dimensions, have undermined small-scale farmer livelihoods in Ca Mau ― Vietnam’s southernmost rural province. It identifies areas in need of attention and adds empirical data related to this group of farmers. …

Identifying Intangible And Biocultural Heritage Elements Toward Environmental Understanding: Engaging Stakeholders Through Art, Martha B. Lerski

Publications and Research

Grounded in a case study in Barbuda in the Caribbean, this research examines sustainability from the perspective of what arts and heritage can contribute to community engagement and local and broader understandings about the environment. This article documents a growing body of literature recognizing the role of arts and culture, including local knowledge and traditional ecological knowledge (TEK), in climate change endeavors. Art and TEK present expansive world views. Contextual information situates research done on the island of Barbuda pre- and post-Hurricane Irma. Visual arts workshops engaged community members in mixed methods research. Results documented cultural elements, particularly intangible and …

Digital Infrastructure Development Through Digital Infrastructuring Work: An Institutional Work Perspective, Adrian Yeow, Wee-Kiat Lim, Samer Faraj

CCX Research

Being able to understand and characterize the digital infrastructure development (DID) process has become even more pressing today due to the rapid advent and implementation of new digital infrastructure (DI) in organizations as well as since the COVID-19 crisis. While information systems (IS) research has begun to recognize the institutional nature of such digital infrastructures, there remains a gap in our understanding of how such developments unfold from an institutional perspective. Through our field study of a digital infrastructure development project involving the implementation of an enterprise-wide electronic medical record system at a large US medical facility, we show how …

Dominance Of Leading Business Schools In Top Journals: Insights For Increasing Institutional Representation, Rodrigo Romero-Silva, Erika Marsillac, Sander De Leeuw

Information Technology & Decision Sciences Faculty Publications

The competitive push for business schools to publish in prestigious journals has resulted in a disproportionate number of papers in prestigious Management and Operations Research/Management Science (OR/MS) journals coming from a select group of institutions. Our analysis shows the Matthew effect of prestigious journals favors established schools with 51.2% of papers in 18 Management ABS 4* journals and 61.3% of papers in 3 OR/MS ABS 4* journals involving authors from the 100 top business schools identified by the University of Texas at Dallas (UTD). Citation patterns are similarly concentrated among papers authored by scholars from UTD-listed business schools, with nearly …

Why Ai Monitoring Faces Resistance And What Healthcare Organizations Can Do About It: An Emotion-Based Perspective, Karl Werder, Lan Cao, Eun Hee Park, Balasubramaniam Ramesh

Information Technology & Decision Sciences Faculty Publications

Continuous monitoring of patients' health facilitated by artificial intelligence (AI) has enhanced the quality of health care, that is, the ability to access effective care. However, AI monitoring often encounters resistance to adoption by decision makers. Healthcare organizations frequently assume that the resistance stems from patients' rational evaluation of the technology's costs and benefits. Recent research challenges this assumption and suggests that the resistance to AI monitoring is influenced by the emotional experiences of patients and their surrogate decision makers. We develop a framework from an emotional perspective, provide important implications for healthcare organizations, and offer recommendations to help reduce …

Proof Of Reserves: A Double-Helix Framework, Maksym Lazirko, Deniz Appelbaum, Miklos Vasarhelyi

Department of Accounting and Finance Faculty Scholarship and Creative Works

Cryptocurrency exchanges face increasing pressure to demonstrate reserve adequacy following platform failures, yet current Proof of Reserves (PoR) systems suffer from incomplete verification approaches that examine either on-chain or off-chain assets separately. This study introduces the Double-Helix Framework, a verification methodology that integrates on-chain blockchain analysis with off-chain consensus algorithms to provide complete assessment of exchange financial positions. The framework employs parallel verification strands that simultaneously validate blockchain-recorded transactions and off-chain financial information, creating a unified assessment mechanism that addresses the verification gaps in existing PoR systems. The framework's integration of traditional auditing principles with distributed ledger verification creates new …

A Moderated Mediation Model Of Perceived Control, Fairness, And Leader–Member Exchange In The United States And South Korea, Nari Kim

Publications and Research

Drawing on the two-factor model of organizational justice and social exchange theory, this study investigates the mediating roles of procedural and distributive justice in the relationship between work locus of control (WLOC) and leader–member exchange (LMX). Using data collected from two cultural contexts – the United States and South Korea – this research further examines whether culture moderates the indirect relationship between WLOC and LMX through perceived justice. The findings indicate that subordinates with an internal WLOC tend to report higher-quality LMX relationships, and that both procedural and distributive justice partially mediate this relationship. Moderated mediation analyses reveal that the …

Future Of Bse Days 2025: Growing A Regenerative Bse, Derek M. Heeren, Santosh Pitla, Jennifer R. Keshwani, Mark Stone

Department of Agricultural and Biological Systems Engineering: Presentations and White Papers

The Future of BSE Days 2025: Growing a Regenerative BSE brought together over 150 faculty, staff, students, and partners to envision the next quarter-century of the Department of Biological Systems Engineering. The event emphasized regeneration—not only of resources and ecosystems, but also of ideas, learning models, and relationships. Across seven major sessions—three Spark Talks and four Pillar Workshops—participants explored how BSE can thrive amid technological disruption, demographic change, and societal transformation.

Key Outcomes

Redefining Impact: This session challenged participants to evolve from counting outputs to valuing relationships, collaboration, and community well-being.

Adaptive Learning Models: This discussion introduced design studios, micro-credentials, …

2024-2025 Academic Year Annual Report, Collier Library

Collier Library and Information Services

No abstract provided.

Debiasing Recency: Evidence From Individual Investor Stock Sales, Vladimir Kotomin, Abhishek Varma

Faculty Publications – Finance, Insurance, and Law

In the first large-sample study of recency bias mitigation, we show that individual investors dispose of relatively longer-held stocks in December tax-loss sales compared to other months. We argue that before engaging in December tax-loss sales, investors review all or most of their losing positions instead of focusing on the most recently acquired stocks. Thus, reviewing relevant information mitigates recency bias in a large, diverse sample of investors. This behavior is consistent across investor, stock, and portfolio characteristics; it is found even in accounts with only long-term capital losses.

Ceo Social Media Activity And Insider Trading, Zhichuan Li, Claire Y.C. Liang, Zhenyang Tang

School of Business

This article studies the relationship between CEOs' social media activity and their insider trading behavior. Drawing on psychological evidence linking online activity to risk-taking, we find that active CEOs on social media exhibit higher risk preferences and engage more in insider trading—particularly in terms of incidence, intensity, and profitability. The effects are primarily driven by insider buys (rather than sells), which are more likely to involve material non-public information, and such opportunistic trades may increase firm reputational risk. Further analysis reveals that certain corporate governance mechanisms, such as blackout policies and compensation structures, help mitigate the negative impact. © 2025 …

Do Active Sustainable Equity Funds Outperform Their Passive Peers? Evidence From The Covid-19 Pandemic, Fei Fang, Sitikantha Parida

School of Business

Sustainable investing has grown rapidly, but it remains unclear whether actively managed sustainable funds outperform passive ones. This study compares the performance of high-sustainable active U.S. equity mutual funds and their index peers from September 2018 to April 2022, dividing the period into pre-crash, crash, and post-crash phases around the COVID-19 market downturn. On average, both active and index funds underperform, with the sharpest losses occurring during the crash. High-sustainable funds outperform low-sustainable ones, particularly during the crash. However, high-sustainable active funds do not outperform their passive counterparts in any period. These results suggest that active management does not offer …

Performance Auditing Trends At A Supreme Audit Institution: Uk National Audit Office, 1999 To 2021, Amir Michael, Laurence Ferry, Bruce Mcdonald, Henry Midgley

School of Public Service Faculty Publications

Performance audits have become increasingly important across the world. Scholars know that a variety of practices are incorporated within performance audits and have mapped this diversity. However, few quantitative studies examine performance auditing as a practice. This study fills that gap. By analyzing the published performance audit documentation of the UK National Audit Office (NAO), the study explores the influences of governmental change and crises behind changes in a supreme audit institution's performance audit. It also examines whether performance audits are diverse by examining the language used by the auditors. The study provides evidence that neither crises nor changes of …

Budgeting For Social Equity: Exploring The (Nearly) Unknown, Bruce D. Mcdonald Iii, Sean M. Mccandless

School of Public Service Faculty Publications

Public administration has become increasingly concerned with social equity, particularly in budgetary processes. Local governments have adopted so-called equity budgeting practices, yet little is understood about how and why they are adopted; what budgeting practices are deemed social equity budgeting versus traditional budgeting; what is required to adopt and implement social equity budgeting successfully; and how success is measured. We analyzed government and nonprofit documents on social equity budgeting, followed by interviews with local government budget directors serving “early adopter cities” of social equity budgeting practices. We developed a framework of social equity budgeting practices to link the findings regarding …

Indirect Earnings Management, Scott B. Jackson, Jason T. Rasso, Aaron F. Zimbleman

Faculty Publications

We hypothesize that managers use their hierarchical role as reviewers of accounting judgments and estimates to manage earnings, which we call indirect earnings management (IEM). Across a series of experiments using highly experienced financial executives as participants, we provide evidence that IEM (1) is likely used by managers to achieve current and future earnings targets, (2) reduces both cognitive dissonance associated with managing earnings and the extent to which managers think that their behaviors constitute earnings management, and (3) is more likely to be used when corporate governance is strong than when corporate governance is weak. The results of this …