Business Commons^™

Ethical Leadership In Social Enterprises : Multilevel Investigation Of Its Influence On Team And Individual Prosocial Voice, Pok Man Tang

Lingnan Theses

This research paper seeks to draw on social learning theory (Bandura, 1977) as an overarching framework to examine how unit managers’ ethical leadership style affects the team and individual prosocial voice behaviors in the context of social enterprises in Hong Kong.

Ethical leadership has been found to be conducive to both desirable team and individual employee behaviors. However, scholarly understanding of the multi-level effects of ethical leadership and the underlying mechanisms involved is rather limited. Moreover, previous research has directed attention almost exclusively to the influence of ethical leadership in the context of commercial organizations. This narrow stance has curiously …

Client Importance And Audit Quality In Highly Connected Jurisdictions, Kelly Grani Yuen

Lingnan Theses

The study focuses on the audit quality issue in three culturally and commercially highly connected jurisdictions with very different legal systems which affect auditors. Hong Kong practices common law, Taiwan practices civil law, and the People’s Republic of China (Mainland China) practices a socialist legal system. Taiwan adopts a civil law system with heavy influence by common law countries. It is therefore motivating to assess how auditors in each of the three connected jurisdictions with distinctive legal environments handle the audit quality for important clients. Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation …

The Relationship Between Organizational Culture, Intrinsic Motivation, And Employee Performance: A Systematic Review And Meta-Analysis, Patricia S. Radakovich

Wayne State University Dissertations

The purpose of this study was to explore the relationship between specific organizational cultural factors (autonomy and meaningful work), intrinsic motivation, and employee performance through a systematic review and meta-analysis. Three separate studies were performed, one for each predictor variable: autonomy, meaningful work, and organizational culture/climate. The meta-analyses included only studies that contained correlations for all three variables and were set in a business environment. The first study concluded that autonomy is a predictor of performance; this relationship is partially mediated through intrinsic motivation. The second study concluded that meaningful work is a predictor of performance. The third study was …

The Transformational Leadership Communication Of Socially Close And Distant Leaders On Vision Integration, Bethany Weaver

Wayne State University Dissertations

Applying the theories of transformational leadership and distributive leadership and drawing from diffusion of innovations, this work posits that transformational leaders are successful in transferring vision and subsequently transforming the organization by enacting their communication both systematically and interpersonally. From a system level perspective, transformational leaders in executive leadership roles direct their communicative attention to the key influencers in the organization. They expend their time and effort on an interpersonal level ensuring these individuals are infused with the vision of the organization, understand it, develop the skills necessary to contribute to its achievement, and are equipped and motivated to transfer …

The Sacrificial Ram, Charles Ebbers

Graduate Student Theses, Dissertations, & Professional Papers

Every January and February, Montana and other western states auction tags to hunt big horn sheep, moose, mountain goats, bears and other big game species to the highest bidder, at a series of hunting shows in Nevada. Some states call them “governor’s tags,” while others like Montana call them auction tags.

The purpose of the auctions is to raise funds for state conservation programs meant to keep wildlife populations healthy. In Montana, the funds raised are species specific, meaning that the proceeds from a bighorn sheep tag must be used to help bighorn sheep. Yet, the revenue from these tags …

Re-Thinking The Intentionality Of Fraud: Constructing And Testing The Theory Of Unintended Amoral Behavior To Explain Fraudulent Financial Reporting, Andrew Dill

Electronic Theses and Dissertations

My three-paper dissertation is aimed at applying the concepts of bounded ethicality and ethical fading to accounting fraud. Typical of relatively new fields such as behavioral ethics, theoretical models are scarce (Tenbrunsel & Smith-Crowe, 2008). As such, the purpose of Study 1 is to unify disparate theories and ideas from psychology and behavioral ethics as a means of constructing a theory, the Theory of Unintended Amoral Behavior (TUAB), which includes the concepts of bounded ethicality and ethical fading. In addition, the pressure for management to meet earnings expectations is discussed through the lens of the TUAB as an example of …

Under-Researched Areas Of Audit Quality: Inputs, Firms, And Institutions, Jared Eutsler

Electronic Theses and Dissertations

Francis (2011) lists three under-researched units of analysis that affect audit quality: inputs, firms, and institutions. This dissertation analyzes how each of these units of analysis contributes to audit quality. Study 1 examines audit inputs, specifically, characteristics of the individual auditor that affect professional skepticism. Study 2 examines how firm staffing decisions affect audit quality. Study 3 examines how the Public Company Accounting Oversight Board ("PCAOB"), as a regulatory institution, promotes audit quality through their risk-based inspection program. The first study reports the results of two experiments that examine professional skepticism as a function of moral agency. Consistent with the …

Decision Making In Corporate Taxation, Bonnie Brown

Electronic Theses and Dissertations

This dissertation is comprised of three experimental studies that examine corporate tax aggressiveness through an investigation of judgment and decision making in the corporate tax environment. Studies 1 and 2 examine individual judgment involved in decision making (i.e., assessments of tax positions based upon tax scenario facts and tax authority). Study 1 examines how advice from external tax advisors and a tax advisor's association with the company's audit firm influences the aggressiveness of experienced in-house corporate tax decision makers. Study 2 examines how situational factors in the corporate tax environment interact with individual traits to affect individual-level tax aggressiveness, focusing …

It Centralization And The Innovation Value Chain In Higher Education: A Study For Promoting Key Innovations Through Innovation Management And Organizational Design, Edmund Udaya Clark

All Graduate Theses, Dissertations, and Other Capstone Projects

The purpose of the present study was to investigate the impact of organizational centralization in higher education technology support units on institutional innovativeness. The centralization tools used for the present study included measures developed by Hage & Aiken (1971), Kaluzny, et al. (1974), and Ferrell & Skinner (1988). The innovativeness measures were established by Hansen & Birkinshaw's (2007) tool for evaluating innovation value chain activities in organizations. Data were gathered from a nation-wide sample (n = 303) of IT workers at 38 research one institutions in the United States. The results indicated that innovation value chain activities (idea generation, conversion, …

Process Improvement By Lean Thinking In Trucking Industry, Abhiram Reddy Ramasahayam

All Graduate Theses, Dissertations, and Other Capstone Projects

Manufacturing industries with complex production systems are struggling with designing optimal process to increase throughput. Companies will require high amount of labor and process improvement resources to sustain growth and delivery quality products to its customers. A chain of value added activities when designed and deployed with help of lean based methodologies can create high efficiency process. In this paper we have studies and implemented value added process based on the lean manufacturing methodologies which was adapted on the shop floor.

In many traditional truck body production industries have facing many problems like low production rate, big lead times, material …

Three Essays On Asset Pricing In Security And Housing Markets, Minrong Zheng

Electronic Theses and Dissertations

In my first essay, I investigate the relationship between IPO long-run underperformance (Ritter, 1991) and the idiosyncratic risk puzzle (Ang, Hodrick, Xing and Zhang, 2006), the phenomenon of abnormally low returns for stocks with high idiosyncratic risk. I show that IPO long-run underperformance is in fact a manifestation of the surprisingly low returns for high idiosyncratic risk stocks. IPO underperformance disappears after I control for the idiosyncratic risk. Specifically, the underperformance of IPO firms only presents following the months in which they are classified into the highest idiosyncratic risk quintile. On the other hand, I find that the idiosyncratic risk …

Leading As Nudging: Optimizing Healthcare Delivery Systems Management In Mississippi, Grant Beebe

Honors Theses

Three factors predominantly affect the delivery of healthcare services in the State of Mississippi: 1) the ability to access comprehensive, preventative care; 2) negative perceptions of the Affordable Care Act and similar reform efforts on the part of state and federal agencies; and 3) evolving reimbursement structures affecting the revenue streams of providers. There is a growing consensus among residents, providers, managers, and policy makers, which are key stakeholders in the overall wellness of our State, that preventative care addressing these three factors could play a pivotal role in improving public health. Through the development of a nudge framework of …

Healthways: A Financial Analysis And Recommendations, Katherine Adcock

Honors Theses

The Accy 420 course at the University of Mississippi serves to provide students who are in both the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College an alternative route in which to write their theses. The course uses research methods and financial statement analysis to allow students to produce an in-depth analysis on a company of their choosing. Both a written thesis and a presentation are aspects of the course. Through ten weekly chapter submissions, students compose their final thesis made up of general company information, industry and geographical analysis, strategy analysis, financial statement analysis, accounting quality, …

Food With Integrity: A Financial Analysis Of Chipotle Mexican Grill, Kaylie M. Rowell

Honors Theses

For the accounting alternative thesis, we were to pick a publicly traded company domiciled in the U.S that we were interested in and research their financials, business, and industry. I chose Chipotle Mexican Grill due to their unique restaurant brand. Chipotle's Food with Integrity campaign makes up their main brand, but brings the issue of finding enough suppliers to meet their needs. If Chipotle has to use processed food to fulfill the lack of the natural, organic food then they will eventually lose their customer's trust. Chipotle has also expanded globally so there are always issues that appear when dealing …

Is Accounting For Stock Options Manipulated Before And After An Initial Public Offering?, Natalie Marie Flood

Honors Theses

Stock option accounting is an area in financial statements that requires substantial estimates and management discretion. Previous research in the area of stock option accounting has found that valuations of options and subsequent accounting methods have been incorrectly stated to aid a company to look financially stronger. Companies that are about to undergo an initial public offering have the most incentive to incorrectly state the value of their options. However, all of these studies have used financial data from financial statements dated before 2004. This is significant because FASB Standard 123(R) (2004) and the Sarbanes-Oxley Act (2000) have both been …

Tobacco And Cannabis: The Evolution Of Pertinent Rules And Regulations And Subsequent Financial Ramifications, Palmer Avisto

Honors Theses

My thesis will discuss the evolution of the regulations surrounding tobacco and cannabis and the subsequent financial ramifications later posed on pertaining companies and the industries themselves. I will also briefly discuss the evolution of tobacco advertisements and the introduction of e-cigarettes into the tobacco market. Concerning newly legalized cannabis stores, I will discuss the struggle to acquire financial tools, the state-Federal disagreement, and proposed solutions to those issues. Both having been deemed public enemy number one, I will compare marijuana and tobacco regarding health effects, profitability after new laws, and their overall economic profitability for the country. I researched …

High Frequency Trading 101: Regulatory Impact In American And European Markets, Yasmine Elisabeth Allen

Honors Theses

High frequency trading has impacted the American and European financial markets through its advanced algorithms, rapid speed, and preferential treatment from purchasing information and co-location from exchanges. High frequency trading alone is not harmful, but without proper regulations it can hurt the financial markets. In this thesis, I researched implemented regulations, the consequences of those regulations, and pending new regulations. To gather information, I studied relevant research on the topic, including numerous academic articles and books to get a broader view of the issues. Through my research, I have found that previous regulations implemented by American and European regulatory agencies …

An Exploration Of Modern Financial Reporting, Jane C. Case

Honors Theses

The following are solutions to a series of case studies in financial reporting completed in fulfillment of the requirements of the honors ACCY 420 course at the University of Mississippi for both the fall and spring semester of the 2015/2016 academic year. Each case study focused on a particular area of financial reporting for a specific company or set of companies in the same industry. Each case contained a problem set requiring comprehension of accounting concepts, analysis of financial stability, mathematical calculations, and preparation of journal entries and financial statements.

Derivatives: Benefits, Risks, And Regulations, Kristopher Nguyen

Honors Theses

This paper explores much preexisting research and history about derivatives. Derivative contracts can be used to hedge risk and to speculate in markets. To find the affects of hedging and speculating, I explored what other researches had found in studies and documented in history. Through out history, the regulations of derivatives have changes. I further explore some of the most recent changes in legislation and included those changes and some of the affects in this paper. Based upon the research of others I find that when non-financial firms hedge, those firms receive a lower cost of equity and cost of …

The Dodd-Frank Act's Impact On Systemically Important Financial Institutions, Andrew Wilkes

Honors Theses

Following the financial crisis of 2008, President Barrack Obama signed into effect the Dodd-Frank Wall Street Reform and Consumer Protection Act on July 21, 2010. The Act contains stated goals of eliminating too big to fail and promote financial stability. In this paper, I analyze the impacts of new regulations on systemically important financial institutions. In Chapter one, I briefly review U.S. financial regulation and the financial crisis of 2008. In Chapter two, I identify how increasing capital requirements affects banks. This thesis then examines how the Order of Liquidation Authority and its Single Point of Entry Strategy has unintended …

Hospital Corporation Of America: An Analysis Of The Financial Statements Of Hca Holdings, Inc., C. Haadsma

Honors Theses

A successful and dynamic hospital management company, Hospital Corporation of America owns, manages, or operates hospitals, freestanding surgery centers, diagnostic and imaging centers, radiation and oncology therapy centers, comprehensive rehabilitation and physical therapy centers, and other facilities. In fact, Hospital Corporation of America is responsible for between four to five percent of all inpatient care delivered in the United States today. In partial fulfillment of the requirements of the Sally McDonnell Barksdale Honors College at the University of Mississippi, I have researched the healthcare industry, analyzed the company's financial statements, and provided audit and tax recommendations to the company's management. …

Delta Air Lines: A Financial Analysis And Corresponding Recommendations For Delta Air Lines, Inc., Emily Bush

Honors Theses

This alternative thesis project is a financial analysis of Delta Air Lines, Inc. Utilizing the 10-K Financial Statements from 2009 to 2013, along with some correlating outside resources, a full business and financial analysis was completed. Starting with the business background and operations, and then working into analysis of the Financial Statements, corresponding recommendations were created for tax, audit and advisory planning strategies.. The bulk of the analysis utilized the 10-K data provided by the SEC, only using minimal other resources for background research. The research found that since filing Chapter 11 bankruptcy Delta Air Lines has improved substantially. Delta's …

An Exploration Of Bullied Nurses, Witnesses, And A Hospital's Bottom Lline, Brenda Kay Williams

Walden Dissertations and Doctoral Studies

Nurses experiencing bullying or witnessing other nurses bullied may choose to vacate their hospital positions. Nurse attrition negatively impacts a hospital's bottom line, which can lead to insolvency and a lack of access to healthcare by patients. The purpose of this phenomenological study was to understand the choices nurses made regarding their careers after experiencing or witnessing bullying and to calculate a hospital's cost of loss. Freire's oppressed group theory provided the conceptual framework for the study. The basis of the research questions was to understand how the nurse felt when bullied or observing a coworker bullied, the actions taken, …

Preparing Employees For Entrepreneurship In Retirement: A Case Study, Samuel Omonowa Aikhuomogbe

Walden Dissertations and Doctoral Studies

In Nigeria, 92% of retirees live in poverty because of insufficient preparation for entrepreneurship that could serve as an alternative income in retirement. Guided by the human capital theory, the purpose of this case study was to explore how 15 civil service employees in Grade Levels 15-17 at the public service attained small scale business information before retirement. All employees had knowledge, training, and experience in small-scale business operation. Fifteen employees participated in individual interviews and 5 participated in a focus group; data were also gathered from, employee training records, organizational policy documents on training, and public service documents regarding …

Examining Alignment Between Canadian Municipal Police Performance Evaluation Policies And Officer Perceptions, Birdella Wilson

Walden Dissertations and Doctoral Studies

A lack of alignment between police performance evaluation policy purposes and officer performance evaluation perceptions has implications for the organizations' resource management, officer morale, and public safety. A literature review points towards a gap existing between policy purpose statements and employee perceptions. The purpose of this study was to investigate the relationship between the policy purposes of police performance evaluations and the officers' perceptions of those evaluation experiences in 4 Ontario municipal police services. DiMaggio and Powell's (1983) Institutional theory was the foundation for this study. Data for this study were collected from 4 police services in Ontario, Canada. The …

Servant Leadership And Non Servant Leadership Organization Triple Bottom Line Reporting Outcomes, Lydia M. Daniels

Walden Dissertations and Doctoral Studies

The competitive environment of the 21st century, failure of U.S. companies, and the financial crisis of 2008 have moved leadership expectations to the forefront of research. However, there is a lack of empirical research about organizational reporting outcomes of self-identified servant leadership (SL) organizations compared to self-identified nonservant (non-SL) organizations. Guided by Greenleaf's SL theory, the purpose of this study was to compare information on organizational data for triple bottom line (TBL) reporting outcomes in SL organizations and non-SL organizations. Using causal comparative research design and global reporting initiative data with a sample of 12 organization reports, reporting outcomes were …

Identifying Business Risk Factors Of Identity Theft, Robert K. Minniti

Walden Dissertations and Doctoral Studies

Businesses are under pressure to identify and control risks affecting profitability, including the risk of fraud. Identity theft, a type of fraud, costs businesses, governments, and individuals in excess of $56 billion a year. In order to develop good internal controls to help prevent and detect fraud, it is necessary to identify the risks to the business, but business owners are not always aware of what risk factors relate to identity theft. A nonexperimental research design formed the basis of this research study. The population for this study was data from all 50 U.S. states, represented via government databases maintained …

Absenteeism In An International Custom Software Engineering Company, Jennifer M. Mudek

Walden Dissertations and Doctoral Studies

Absenteeism has a negative impact on organizational output in the form of lost productivity and profit reduction for software engineering companies. The purpose of this qualitative descriptive case study was to explore the strategies that software engineering managers utilize for reducing absenteeism. The theory of planned behavior formed the conceptual framework for this study. Data were collected through semistructured interviews from a purposeful sample of 11 managers at an international custom software engineering company. Data collection also included organizational data on employee absences for the past 5 years (2011-2015), e-mail memos, newsletters, employee handbook, and employee performance reviews. Based on …

A Composite Index To Measure Integration Of Global Business Citizenship, Linda L. Sanner

Walden Dissertations and Doctoral Studies

Among the top Fortune 100 U.S. companies, 97% claim to be global business citizens, primarily based on self-evaluated qualitative criteria. The purpose of this quantitative cross-sectional survey design study was to develop a self-administered survey and apply it to calculate a composite index rating that assesses the maturity level a company has attained toward becoming a global business citizen. The theoretical framework underpinning the research was based on the theory of global business citizenship (GBC) and accompanying four-step implementation process. The GBC theory was utilized to develop the research survey consisting of 1 qualifying question and 22 Likert-type questions. The …

Law Enforcement Leadership Training Strategies, Will O'Neill

Walden Dissertations and Doctoral Studies

Senior law enforcement leaders are looking for leadership training strategies to develop future law enforcement leaders. The purpose of this single case study was to explore U.S. law enforcement leaders' training strategies to develop future leaders. The sample was comprised of 18 senior Northern Virginia executive law enforcement leaders who have leadership development strategies currently in use. The conceptual framework for this study was human capital theory. The data collection process included semistructured interviews, a review of training documentation, and direct observation related to leadership development. Based on methodological triangulation of the data sources and analysis of the data, 3 …