Business Commons^™

Fair Value Measurements, Nathan Hatch Cannon

2013

This dissertation consists of two empirical studies that investigate fair value measurement issues currently facing the accounting profession--one from the perspective of the auditor, and the other from the perspective of the financial statement user. The results of each study are described below.

This first study examines experienced auditors' descriptions of specific client experiences in which auditing fair value measurements (FVMs) was particularly challenging. Based on a field survey of high-level engagement team personnel from several large firms, we identify a number of key issues currently facing the profession in auditing FVMs. First, when asked about challenges faced in auditing …

Essays On Rethinking African Development: Contextual And Methodological Advances, Olumayokun Soremekun

2013

This research study sets out to provide analytical answers to the questions of African development and inequality. We examine various aspects of development from the issue of inequality among African countries to unravelling the synergies among the MDG goals and finally to investigating the progress if any that African countries have made towards attaining the MDG goals.

This research is broken down into three main studies: measuring inequality of opportunity, examining the synergies between the Millennium development goals at a particular point in time and lastly assessing the progress that has been made towards attaining the MDG goals in Africa. …

Essays On The Digital Divide - Explorations Through Global, National And Individual Lenses, Maria Skaletsky

2013

The Digital Divide has emerged as an important research and policy issue during the past thirty years. The divide exists at different levels, such as global, regional and individual levels. While extensive research already exists on this subject, the complexity of the issue presents opportunities for further research. In particular, there is ample scope for significantly contributing to the literature by leveraging recent analytics techniques, all the more since most of the literature on the Digital Divide relies on descriptive methods or on simple or multiple regression models. Therefore, the motivation for this study is two-fold. First, the Digital Divide …

Practicing Technology Implementation: The Case Of An Enterprise System, Yukika Awazu

2013

Drawing on four theories of practice – Communities of Practice (CoP), Bourdieu's theory of practice, Pickering's mangle of practice, and Actor Network Theory (ANT), the study provides an in-depth understanding about technology implementation practice. Analysis of an Enterprise System implementation project in a software manufacturing company reveals five stories of practice that relate to the major challenges faced. The story of mentoring related to the challenge of developing skilled analysts, and is examined by focusing on episodes about newly hired staff members. The story reveals the inhibiting impact of past habits and the role of occupational status. The second challenge …

The Use Of Complexity Theory And Strange Attractors To Understand And Explain Information System Development, Arthur P. Tomasino

2013

In spite of the best efforts of researchers and practitioners, Information Systems (IS) developers are having problems "getting it right". IS developments are challenged by the emergence of unanticipated IS characteristics undermining managers ability to predict and manage IS change. Because IS are complex, development formulas, best practices or development guides simply will not work. The difficulties in these system developments stem from the complexity of IS arising from the inter-relationship, interaction, and interconnectivity of the elements in the system and its environment. This research uses complexity concepts to help solve the problem with IS development and explain why so …

Changes In Auditing: A Three Part Investigation, Denise R. Hanes

2013

This dissertation consists of three studies investigating changes in auditing. This abstract summarizes each study, including purpose, methodology, and findings.

The first study synthesizes the extant literature examining geographically distributed work arrangements in other disciplines such as management and social psychology. Focusing on communication and coordination, knowledge sharing, work design, and social identity in geographically distributed teams, I identify opportunities for future research to expand our understanding of how geographically distributing audit work impacts auditors, the audit process, and audit quality.

My second paper explores a key contributor to the success of geographically distributed work highlighted in my literature review: …

Detecting Deception In Client Inquiries, D. Kip Holderness Jr.

2013

Auditors frequently gather information by conducting client inquiries (Bennett and Hatfield 2013; Hirst and Koonce 1996; Trompeter and Wright 2010). When clients are attempting to hide frauds and irregularities, auditors need to be alert during inquiries to verbal and nonverbal cues emanating from clients that might be indicative of intentional deception. This dissertation consists of two studies investigating the detection of deception in client inquiries. The first study provides a summary of extant literature examining deception detection, with an emphasis on those studies that have implications for client inquiries. I propose several avenues for future research that will contribute to …

User Resistance And Trust In A Clinical Rfid Employee Location Tracking Information System, Wilson Wong

2013

User resistance has been identified as a factor in information systems implementation failures in the health care industry. RFID, radio frequency identification, is being incorporated into new health care information systems in order to effect cost reductions by tracking, identifying and monitoring individuals and medical items. This is the first study to research the relative contributions of vendor trust and IT artifact trust components to user resistance and, as a result, makes a unique contribution to the information systems literature. An understanding of the degree to which technology adoption behavioral beliefs, and particularly system trust, affect user resistance towards information …

Exploring The Development Chain – An Inquiry Into The Linkages Between New Product Development And Supply Chain Management, Dirk J. Primus

2013

This dissertation conducts an inquiry into the linkages between new product development and supply chain management. Simchi Levi, Simchi-Levi and Kaminsky (2008) coined the term "Development Chain" for the area where product development and the supply chain intersect. The first chapter of this research (Chapter 2) contributes to a more thorough understanding of the Development Chain (DC) and its impact on financial success with new products. We expand the term Development Chain and provide precise definitions for its scope and its activities. We develop a conceptual view of the DC at the single product/project level which can be understood and …

Ties That Bind: A Network Perspective On University Spinouts, Patrick Mchugh

2013

Research universities execute technology transfer initiatives to transition university inventions to marketplace innovations. This process requires ties to bridge the gap between two disparate networks: a university's research community and a licensing corporate entity. One type of licensing corporate entity, and the focus of this research, is a newly formed university spinout. Utilizing a network lens, this study focuses on the ties between university inventors and spinout licensees and on the impact of various inter-organizational relationships on a spinout's success. This thesis investigates the following research questions: 1. How, if at all, does variation in the nature of the tie …