Business Commons^™

Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India, Vikram G. Desai

Electronic Theses and Dissertations

This dissertation focuses on the globalization of audit markets. In particular, this dissertation is studying the entry of the Big Four accounting firms into India post-economic and political reforms of the early 1990s. The dissertation is comprised of three separate, but related studies. Each study appeals to prior research in accounting and related disciplines to examine the entry of the Big Four accounting firms in India. The first study appeals to audit market and economic research on incumbent pricing to examine ways in which local accounting firms in India adapted to the competition introduced by the Big Four accounting firms. …

Two Essays On Institutional Investors, Hoang Nguyen

Electronic Theses and Dissertations

This dissertation consists of two essays investigating the trading by institutions and its impact on the stock market. In the first essay, I investigate why changes in institutional breadth predict return. I first show that changes in breadth are positively associated with abnormal returns over the following four quarters. I then demonstrate that this return predictability can be attributed to the information about the firms' future operating performance. When I examine different types of institutions independently, I find that the predictive power varies across the population of institutions. More specifically, institutions that follow active management style are better able to …

The Sox-Rfid Connection, Porcher L. Taylor Iii, Nezih Altay

School of Professional and Continuing Studies Faculty Publications

Companies expect to gain many benefits from implementing Radio Frequency Identification (RFID) technology. Perhaps the one cited most often is lower supply chain costs, which result from the improved inventory visibility that the technology affords. But there's another often overlooked advantage that supply chain managers should know about: RFlD technology can help them fulfill the requirements of the Sarbanes-Oxley Act (SOX) if implemented and integrated properly. Conversely, RFID can complicate the already complex and costly internal mandates of SOX if the implementation is not approached the right way.

Social Network Enhanced Digital City Management And Innovation Success: A Prototype Design, Bih-Ru Lea, Wen-Bin Yu, Prashanth Kannan

Journal of International Technology and Information Management

Innovation is the process by which knowledge is transformed into products and services which in turn fuels economic development to create wealth and generates improvements in the standard of living. With the advance of technology, social networks that play a fundamental role as a medium for the spread of information, ideas, and influence among its members have taken a form of digital city to offer a range of online services, including access to social environments, community services, and e-commerce to its infohabitants. This study investigates how social network theories can be used to design and manage a web-based digital city …

Corporate Blogs Of 40 Fortune 500 Companies: Distribution, Categorization And Characteristics, Shaoyi He, Jake Zhu

Journal of International Technology and Information Management

This paper studies corporate blogs as virtual communities, focusing on the distribution, categorization and characteristics of 40 Fortune 500 Companies’ blogs. Firstly, the 40 corporate blogs were classified by industries to see which industries are active advocates of corporate blogs. Secondly, the 40 corporate blogs were first grouped in direct competitor clusters and then categorized into four types of virtual communities: 1) Community of interest, 2) Goal-oriented community of interest, 3) Learner’s community, and 4) Community of practice. Thirdly, eight common elements were identified and compared for each of the 40 corporate blogs to find out their major characteristics. Finally, …

Discovering Software Reliability Patterns Based On Multiple Software Projects, Yi Liu, Gerald Adkins, Jeng-Foung Yao, Gita Williams

Journal of International Technology and Information Management

Discovering patterns that indicate software reliability provides valuable information to software project managers. Software Quality Classification (SQC) modeling is a methodology that can be used to discover reliability patterns of large software projects. However, the patterns found by SQC modeling may not be accurate and robust owing to insufficient information used in the training process. This study compares two genetic programming-based SQC models using different volumes of data. These data were extracted from seven different NASA software projects. The results demonstrate that combining data from different projects can produce more accurate and reliable patterns.

Application Of Uml For Modeling Urban Traffic System Using Producer Consumer Theory To Generate Process Algebra Model, Manuj Darbari, Sanjay Medhavi, Abhay Kumar Srivastava

Journal of International Technology and Information Management

UML is widely used as an industry standard for modeling any system. In this paper will be dealing with simple UML diagrams and show that low it can be transformed into process algebra models specially designated to model urban traffic systems. The model capture functionality at the level of mesoscopic as well as microscopic level and it is merged with process algebra’s producer consumer theory. The model is also formalized using Process algebra equations. This paper focuses on complex situational activity diagrams enhancing the expressivity by refining at the abstraction levels. Performance requirement is annotated by the UML profile for …

Institutional Dynamics In It Markets: Extending The Concept Of Organizing Visions For It Innovations, Evgeny Kaganer

LSU Doctoral Dissertations

The concept of organizing visions for IT innovations, introduced by Swanson and Ramiller, offers a valuable analytical lens to examine institutional dynamics underlying diffusion of complex information technology (IT) innovations at the inter-organizational level of analysis. Several aspects of the organizing vision framework, however, warrant further elaboration. In this thesis, two such aspects are addressed. First, the process of organizing vision production and evolution is elucidated in more detail and embedded in the broader context of industry meaning structures. To this end, a process-oriented model is presented delineating how the development of an organizing vision is enabled and constrained by …

Recent Developments In Selected Asian Countries’ Bankruptcy Laws: Should Multinational Company Strategists Be Concerned, Jane Lemaster, Clara Downey, Francis J. Brewerton

International Business and Entrepreneurship Faculty Publications

This paper explains why multinational companies should be concerned about adjudication of international insolvencies. The Territorialism and Universalism Models of bankruptcy law are reviewed and employed as a backdrop to describe recent developments in the insolvency laws of four Asian nations. We conclude with an assessment of the status of the selected Asian nations’ insolvency laws, progress toward a uniform global system for resolving multinational insolvencies, and the strategic implications these developments hold for strategy formulation.

Small Business Owners: Too Busy To Train?, Elizabeth Walker, Janice Redmond, Beverley Webster, Megan Le Clus

Research outputs pre 2011

Purpose – The reason often cited for the poor relationship between small businesses and their uptake of vocational education and training is that small business owner-managers claim that they are too busy to engage in training or any type of learning activity and that most training is of little value to them. The aim of the research is to examine the relationship between these factors.

Design/methodology/approach – Using qualitative research methods the study collected data of the knowledge, attitudes and needs of small business owner-managers, both before and after participation in a training program.

Findings – This study has indicated …

Final Report : Bellevue Sustainable Industry Project, Beth Walker, Janice Redmond, Ute Goeft

Research outputs pre 2011

This report is the result of a grant from the W A Waste Management Board's Waste Management and Recycling Fund to investigate the attitudes and practices of Bellevue business owner-managers to environmental issues and waste management since 2005. In 2005 data was collected to provide baseline information of the level of business interest in the environment and waste management practices in the Bellevue industrial area. After. the analysis of that data was reported, an intervention program was implemented by the Swan Catchment Council. The intervention program included the following...

Researching Corporate Social Responsibility: An Agenda For The 21st Century, Paul Godfrey, Nile W. Hatch

Faculty Publications

Corporate social responsibility (CSR) is a tortured concept. We review the current state of the art across a number of academic disciplines, from accounting to management to theology. In a world that is increasingly global and pluralistic, progress in our understanding of CSR must include theorizing around the micro-level processes practicing managers engage in when allocating resources toward social initiatives, as well as refined measurement of the outcomes of those initiatives on stakeholder and shareholder interests. Scholarship must also account for the influence of diverse, and even maladaptive, stakeholders as well as more fully incorporate non-Western philosophical and economic perspectives. …

Dealing With Harrassment In All Of Its Forms, Michael T. Zugelder, Paul J. Champagne, Steven D. Maurer

Finance Faculty Publications

Workplace harassment in its many forms presents an increasingly serious challenge for employers, in terms of legal liability and its potential negative effect on employee behavior. This article reviews workplace harassment with attention to the affirmative defense that the Supreme Court has authorized and the factors the courts have considered in deciding whether the defense has been established. That analysis in turn is applied to a discussion of specific actions organizations might take to prevent harassment and create a more positive and effective organizational environment.

Real Estate Mutual Funds: A Style Analysis, Crystal Lin, Kenneth Yung

Finance Faculty Publications

We find that the characteristics of real estate related securities are different from those of the general common equities. To help investors understand better the products offered by real estate mutual funds, we develop style descriptors that are specifically created for real estate related securities. Among the universe of real estate securities, we find real estate funds tilt toward large stocks and favor growth moderately over value. Growth managers outperform value mangers in this sector by 1.51% to 2.30% per year. However, there is evidence of shifts in the investment style among the funds. Our results help investors in evaluating …

The U.S. Health Care System And Labor Markets, Brigitte C. Madrian

Faculty Publications

There is no universal provider of health insurance or health care in the United States. Rather, a patchwork system of institutions exists, each covering different subgroups of the population. Certain types of health insurance are provided as a condition of employment, while other types of health insurance are more readily available when individuals are not employed or not fully employed, and still others are available regardless of employment status. The two most significant sources of health insurance coverage in the United States are employers, who collectively insure 63 percent of the non-elderly (below age 65) population, and governments, who collectively …

Reit Stock Repurchases: Completion Rates, Long-Run Returns, And The Straddle Hypothesis, Gregory L. Adams, James C. Brau, Andrew Holmes

Faculty Publications

This study of real estate investment trusts (REITs) analyzes three possible explanations for the stock price reaction to a repurchase announcement and the subsequent repurchase behavior of managers under each hypothesis. Two of the hypotheses, the signaling hypothesis and the exchange option hypothesis, are established in the existing literature; the third hypothesis is a modification of the exchange option hypothesis. The exchange option hypothesis is extended to allow for additional flexibility in management decisions. This extended exchange option hypothesis is termed the ‘‘straddle’’ hypothesis because it provides management with both a call and put option. The empirical analyses show the …

Financial Planning Tools For A Uni Graduate, Scott Ivan Cochran

Honors Program Theses

This project will research financial planning tools for a new University of Northern Iowa (UNI) graduate. The following two research questions will be considered. First, what should graduates know about budgeting, investing, insurance, and spending? Second, what are the tax considerations related to these financial matters? The research for the project will be completed through reading articles and books from the library and recent online sources. Financial planning is important for UNI graduates because all of them will need to make many decisions related to finances over their lifetime. In the article Grads in Dark Over Finances, a poll of …

A Framework For Aligning Testing And Development, Colin Onita, Jasbir Dhaliwal

Faculty Publications

Strategic alignment between an organization’s business strategy/capabilities and those of its information technology (IT) unit has been researched extensively and has found significant application in industry in the last decade. Given the critical interdependencies between development and testing groups within a corporate IT unit, this paper presents a similar alignment model for ensuring that these two functions work together effectively in meeting corporate IT goals pertaining to building new systems. This development-testing alignment (DTA) model is described and an overarching research framework  for investigating its value and application is presented.

Comment: Boosting Algorithms: Regularization, Prediction And Model Fitting, A. Buja, David Mease, A. Wyner

Faculty Publications

The authors are doing the readers of Statistical Science a true service with a well-written and up-to-date overview of boosting that originated with the seminal algorithms of Freund and Schapire. Equally, we are grateful for high-level software that will permit a larger readership to experiment with, or simply apply, boosting-inspired model fitting. The authors show us a world of methodology that illustrates how a fundamental innovation can penetrate every nook and cranny of statistical thinking and practice. They introduce the reader to one particular interpretation of boosting and then give a display of its potential with extensions from classification (where …

Scanlon Principles And Processes: Building Excellence At Watermark Credit Union, K. Dow Scott, Paul Davis, Chuck Cockburn

School of Business: Faculty Publications and Other Works

No abstract provided.

Foundations In Wisconsin: A Directory [26th Ed. 2007], Marquette University - Funding Information Center, Mary Frenn, Jeremy Blackwood, Oana Deselnicu, Alexandria Innes, Sarah Martin, Katie Morrison, Vance Thomas

Foundations in Wisconsin: A Directory

The 2007 edition of Foundations in Wisconsin marks the 26th release of the print directory and the 7th year of the online version (www.wifoundations.org). The directory is designed as a research tool for grantseekers interested in locating information on private, corporate, and community foundations registered in Wisconsin. Each entry in this new edition has been updated or reviewed to provide the most current information available. Most of the data was drawn from IRS 990-PF tax returns filed by the foundations. However, additional information was obtained from surveys, foundation Web sites, annual reports, and newsletters.

Wisconsin foundations continue to grow in …

Nonresident Expenditure Totals By County, Norma Nickerson

Institute for Tourism and Recreation Research Publications

This report displays a map of Montana with expenditure totals listed for the six travel regions, as well as for each county during 2007.

Montana Travel Research: 2007, Norma P. Nickerson, Melissa Bruns-Dubois

Institute for Tourism and Recreation Research Publications

Outlook for 2007 and Review of 2006.

Retirement [Encyclopedia Entry], Gary A. Adams, Kenneth S. Shultz

Management Faculty Research and Publications

No abstract provided.

Investing Your Lump Sum At Retirement, David F. Babbel, Craig B. Merrill

Faculty Publications

Imagine sitting down on the day of your retirement to plan your financial future. You know what your annual expenses have been and you want to maintain your current standard of living. So, you consult a recent mortality table and find that if you’ve made it to your 65th birthday, you can expect to live to 85 years old. You perform a little calculation and find that, together with your Social Security monthly payments, you have just enough savings to maintain your current standard of living and spend all of your savings and future expected earnings by the time you …

Proposing The Interactivity-Stimulus-Attention Model (Isam) To Explain And Predict The Enjoyment, Immersion, And Adoption Of Purely Hedonic Systems, Paul Benjamin Lowry, Nathan W. Twyman, James Gaskin, Bryan Hammer, Aaron R. Bailey, Tom L. Roberts

Faculty Publications

Traditional TAM research primarily focuses on utilitarian systems where extrinsic motivations chiefly explain and predict acceptance. We propose a theoretical model, ISAM, which explains the role of intrinsic motivations in building the user attention that leads to hedonic system acceptance. ISAM combines several theories with TAM to explain how interactivity acts as a stimulus in hedonic contexts—fostering curiosity, enjoyment, and the full immersion of cognitive resources. Two experiments involving over 700 participants validated ISAM as a useful model for explaining and predicting hedonic system acceptance. Immersion and PE are shown to be the primary predictors of behavioral intention to use …

Praying, Playing, And Successful Families: An Examination Of Family Religiosity, Family Leisure, And Family Functioning, Sarah Taylor Agate, Ramon B. Zabriskie, Dennis L. Eggett

Faculty Publications

The purpose of this study was to examine the relationship between family religiosity, family leisure, and family functioning. The sample consisted of 121 parents and 99 youth from various religious groups. Results indicated a positive relationship between family religiosity and family leisure. Both family religiosity and family leisure had a significant relationship with family functioning in this sample. Data collected from both parents and youth provided insight into the influence of family religiosity and family leisure on family functioning. Family religiosity was the strongest predictor of family functioning for parents. For youth, both family leisure and family religiosity were significant …

Perspectives On Leisure Of Lds Women Who Are Stay-At-Home Mothers, Patti A. Freeman, Alexis A. Palmer, Birgitta L. Baker

Faculty Publications

The purpose of this study was to explore the meanings of leisure for women who belonged to the Church of Jesus Christ of Latter-day Saints, lived in Utah, and were stay-at-home mothers. Particular attention was given to the religious, cultural, and role-determined forces that shaped their lives and leisure. A phenomenological approach was used. Thirteen women were identified through a criteria-based snowball sampling technique. Emerging theory indicated that cultural beliefs and values can contribute to feelings of entitlement to leisure because of the support for leisure and life roles given by one’s faith, family, and community.

Internal Audit Sourcing Arrangement And The External Auditor's Reliance Decision, Steven M. Glover, Douglas F. Prawitt, David A. Wood

Faculty Publications

This paper examines the effects of internal audit sourcing arrangement on the external auditor’s reliance decision in the presence of different levels of inherent risk and task subjectivity. We posit that external auditors will rely more on outsourced than in-house internal audit functions (IAFs) and that this difference will be more pronounced when inherent risk is high or when the work performed by internal auditors relates to a subjective task. Participants in the study were 127 external auditors from a Big 4 firm who completed an experimental case in which we manipulated internal audit sourcing, inherent risk, and task subjectivity. …

Ethics, Csr, And Sustainability Education In The Financial Times Top 50 Global Business Schools: Baseline Data And Future Research Directions, Lisa Jones Christensen, Ellen Peirce, Laura P. Hartman, W. Michael Hoffman, Jamie Carrier

Faculty Publications

This paper investigates how deans and directors at the top 50 global MBA programs (as rated by the Financial Times in their 2006 Global MBA rankings) respond to questions about the inclusion and coverage of the topics of ethics, corporate social responsibility, and sustainability at their respective institutions. This work purposely investigates each of the three topics separately. Our findings reveal that: (1) a majority of the schools require that one or more of these topics be covered in their MBA curriculum and one-third of the schools require coverage of all three topics as part of the MBA curriculum, (2) …