Business Commons^™

Automatic, Multimodal Evaluation Of Human Interaction, Matthew L. Jensen, Thomas O. Meservy, Judee K. Burgoon, Jay F. Nunamaker Jr.

Faculty Publications

This article outlines an approach for automatically extracting behavioral indicators from video, audio, and text and explores the possibility of using those indicators to predict human-interpretable judgments of involvement, dominance, tension, and arousal. We utilized two-dimensional spatial inputs extracted from video, acoustic properties extracted from audio and verbal content transcribed from face-toface interactions to construct a set of multimodal features.Multiple predictive models were created using the extracted features as predictors and human-coded perceptions of involvement, tenseness, and arousal as the criterion. These predicted perceptions were then used as independent variables in classifying truth and deception. Though the predicted values for …

Cedar Rapids Flood Of 2008: Manmade Or Statistical Anomaly?, Beth Kolsrud

Honors Program Theses

One of the main research questions for this thesis is what factors caused the flooding last summer and why was it so extreme? This is an important question to answer because it is vital to understand what causes a flood of this magnitude so communities can take steps to avoid or minimize damage that may result from floods in the future. The second question is what impact does this flood have on flood insurance? Flood insurance is one tool used to protect property owners from substantial loss due to flooding and plays a vital role in recovery after a flood, …

Managing Risk In Life Insurance With Your Genetic Information: The Issues, The Options, And The Speed Of Progress, Michelle Gogerty

Honors Program Theses

legislation is already in place to restrict the use of genetic information in the health insurance industry (Genetics and Public Policy Center 2008) and several states have similar laws restricting its use in the life insurance industry as well (National Conference of State legislatures 2008}. It is only a matter of time before national legislation applicable to life insurance is enacted on the matter and I expect it to come within the next five years. Unless both insurers and consumers actively protect their rights to privacy, equality, and profitability, the result of that legislation may be very harmful to one …

Directory Of Accounting Faculty, Academic Year 2009 - 2010, 33rd Edition, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

Exploring Accounting Fraud In The Subsidiary Environment, Carmelita J. Troy, Madeline Ann Domino, Steven P. Landry

Faculty Publications

This research explores accounting fraud in the subsidiary environment. Utilizing institutional theory, we propose that the subsidiary environment provides an opportune setting and vehicle for individuals to commit accounting fraud. While a growing body of literature exists on accounting fraud, minimal work has focused on the role of the subsidiary in accounting fraud, as reported by the Securities and Exchange Commission (SEC). We sample companies for which the SEC has documented accounting fraud in their enforcement releases. We then analyze the related SEC documents to determine to what extent, if any, a subsidiary is involved in the accounting fraud. Our …

Internal Audit Quality And Earnings Management, Douglas F. Prawitt, Jason L. Smith, David A. Wood

Faculty Publications

Internal auditors often perform work that is relevant to their host entities’ financial reporting processes, yet little research attention has focused on the effects of internal auditing on companies’ external financial reporting. Using a unique and previously unavailable data set, we investigate the relation between internal audit function (IAF) quality and earnings management. We measure IAF quality using a composite measure comprising six individual components of IAF quality based on SAS No. 65, which guides external auditors in assessing the quality of an IAF with respect to its role in financial reporting. Earnings management is measured using two separate proxies, …

Blind Insights: A New Technique For Testing A Priori Hypotheses With Qualitative Methods, Eric D. Derosia, Glenn L. Christensen

Faculty Publications

The purpose of this paper is to propose and illustrate blind qualitative hypothesis testing, which is a qualitative research technique that further generalizes the well-known notion of “blindness” in research to include a qualitative researcher. The technique introduces a method to test a priori hypotheses using qualitative, emergent observation and analysis without the biasing influence of prior knowledge of the hypotheses being tested.

Disclosure Quality And The Mispricing Of Accruals And Cash Flow, Michael S. Drake, James N. Myers, Linda A. Myers

Faculty Publications

In this paper, we investigate the role that disclosure quality plays in the accurate valuation of accruals and cash flow. We predict that stock prices of firms with higher-quality disclosures more accurately reflect the persistence of accruals and cash flow. We test our predictions using analyst ratings of disclosure published in the annual Association for Investment Management and Research (AIMR) Corporate Information Committee Reports for the years 1982 through 1996. The results provide strong evidence of mispricing for the subset of firms with lower-quality disclosures and of a significant reduction in mispricing for the subset of firms with higher-quality disclosures. …

A Sense Of Things To Come: Future Research Directions In Sensory Marketing, Ryan S. Elder, Nilufer Z. Aydinoglu, Victor A. Barger, Cindy Caldara, Helen Haeeun Chun, Chan Jean Lee, Gina Mohr, Antonios Stamatogiannakis

Faculty Publications

The exciting exploration on sensory marketing presented in this book is just the foundation upon which to build future research. There are myriad unexplored questions and innumerable directions in which to take this research. Our goal in this chapter is not to provide an exhaustive array of these future directions, but rather to stimulate the reader into exploring new ideas. We present possible future directions for each sense individually (vision, audition, smell, touch, taste), and conclude with ideas for future research addressing the interplay among multiple senses within consumer behavior.

Earnings Misstatements, Restatements, And Corporate Governance, William G. Heninger, Yongtae Kim, Sandeep Nabar

Faculty Publications

High profile financial restatements from companies like Enron, Worldcom, Healthsouth, and Tyco as well as less celebrated restatements from such companies as Red Hat, Nortel, and Bristol-Myers Squibb have shaken public trust in the U.S. capital market. The restating companies have watched their credit ratings drop, market values erode, and occasionally even faced bankruptcy (Palmrose et al. 2004; Hirschey et al. 2005). The preponderance of restatements, in part, led to the enactment of the Sarbanes-Oxley Act which reemphasized the need for, and the importance of, strong corporate governance.

Adventures In Identity Development: The Impact Of Adventure Recreation On Adolescent Identity Development, Mat D. Duerden, Mark A. Widmer, Stacy T. Taniguchi, J. Kelly Mccoy

Faculty Publications

This study examined the effect of an adventure recreation program on adolescent identity development. Participants included 43 males and 45 females, ages 11 to 15 (M = 13.33, SD = .86). Twenty-two males and 23 females participated in the program, and the remaining youth served as members of a comparison group. Participants completed a two-week adventure program that included such activities as backpacking, mountain biking, white-water rafting, environmental education, and leadership training. The Erikson Psychosocial Stage Inventory was used to measure levels of identity, intimacy, and generativity, and the Identity Styles Inventory was used to assess informational, normative, and …

Influence Of Adapted Sport On Quality Of Life: Perceptions Of Athletes With Cerebral Palsy, Diane G. Groff, Neil R. Lundberg, Ramon Zabriskie

Faculty Publications

Purpose: This study sought to examine the effect of adaptive sports participation on athletic identity and influence on quality of life (QOL) for individuals with cerebral palsy (CP) participating in the CP World Games.

Method: Surveys were conducted with 73 international athletes competing in the 2005 CP World Championships. The survey included descriptive questions about sport involvement and socio-demographics, the Athletic Identity Measurement Scale, and the Influence on Quality of Life Scale.

Results: A significant relationship was found between influence on QOL and athletic identity (r¼0.505; p50.001). There was a moderate negative correlation between influence of adaptive sport …

An Examination Of Family Communication Within The Core And Balance Model Of Family Leisure Functioning, Kevin M. Smith, Patti A. Freeman, Ramon B. Zabriskie

Faculty Publications

The purpose of this study was to examine family communication within the core and balance model of family leisure functioning. The study was conducted from a youth perspective of family leisure and family functioning. The sample consisted of youth (N= 95) aged 11 – 17 from 25 different states in the United States. Path analyses indicated that family communication mediated a positive relationship between family leisure variables and family functioning variables. Implications and recommendations are discussed. The addition of communication in the Core and Balance Model is recommended.

The Balanced Scorecard As A Strategy-Evaluation Tool: The Effects Of Implementation Involvement And A Causal-Chain Focus, William B. Tayler

Faculty Publications

This paper uses an experiment to examine whether involvement in scorecard implementation can mitigate the effects of motivated reasoning that occur when the scorecard is framed as a causal chain rather than merely as a balanced set of measures. Psychological research on motivated reasoning suggests that managers will evaluate and interpret data in ways consistent with their preferences, increasing their tendency to arrive at conclusions that are consistent with their desired conclusions (Kunda 1990). Consistent with that research, results of my study show that managers who are involved in selecting strategic initiatives perceive those initiatives as having been more successful …

Characteristics And Skills Of The Forensic Accountant, Charles Davis, Ramona Farrell, Suzanne Ogilby

Guides, Handbooks and Manuals

No abstract provided.

Lockups Revisited, James C. Brau, Val E. Lambson, Grant Mcqueen

Faculty Publications

Lockups are agreements made by insiders of stock-issuing firms to abstain from selling shares for a specified period of time after the issue. Brav and Gompers (2003) suggest that lockups are a bonding solution to a moral hazard problem and not a signaling solution to an adverse selection problem. We challenge this conclusion theoretically and empirically. In our model, insiders of good firms signal by putting and keeping (locking up) their money where their mouths are. Our model yields two comparative statics: lockups should be shorter when a firm is i) more transparent and/or ii) more risky. Using a sample …

Prediction Markets And Law: A Skeptical Account, Rebecca Haw Allensworth

Vanderbilt Law School Faculty Publications

Enthusiasm for "many minds" arguments has infected legal academia. Scholars now champion the virtues of groupthink, something once thought to have only vices. It turns out that groups often outperform individuals in aggregating information, weighing alternatives, and making decisions. And although some of our legal institutions, such as Congress and juries, already harness the power of the crowd, others could be improved by multiplying the number of minds at work. "Multiplying" implies a simple mathematical formula for improving decisionmaking; modern many minds arguments are more sophisticated than that. They use incentive analyses, game theory, and statistics to study how and …

The Regulation Of Sovereign Wealth Funds: The Virtues Of Going Slow, Amanda Rose, Richard A. Epstein

Vanderbilt Law School Faculty Publications

Any symposium on private-equity firms and the going private phenomenon would be incomplete without discussion of Sovereign Wealth Funds (SWFs). These government owned investment vehicles have and will continue to play an important role in the going private phenomenon. SWFs have not only helped fuel that phenomenon through their participation as limited partners in private-equity funds and hedge funds, but their massive capital infusions into ailing financial institutions and private-equity firms in the wake of the subprime mortgage crisis may, in a very real sense, save it. It is not hyperbolic to suggest that the future of private equity - …

Supportive Communication, Sense Of Virtual Community And Health Outcomes In Online Infertility Groups, Jennifer L. Welbourne, Anita L. Blanchard, Marla D. Boughton

Management Faculty Publications

Women are turning to online health groups to deal with the stresses and complications of infertility. Online groups may provide a resource that is potentially absent in their face-to-face communities. This study examines how the sense of virtual community (SOVC) that develops in these groups serves as a buffer between perceived stress and physical health symptoms. A sample of 122 women from two virtual communities completed an online survey. Results show that observing the exchange of emotional support was positively related to SOVC while observing informational support was negatively related to SOVC. Further, SOVC was negatively related to physical health …

Venture Capital Firm's Reputation Effect On Its Start-Up Company's Long Term Operating Performance And Survivorship, Huei Siang Yap

Dissertations and Theses Collection (Open Access)

In this paper, I tested the effects of three proxies for venture capitalist(VC) reputation on its invested company's long term industry-djusted operating performances (ROA , ROE), market-to-book ratio and survival time (time to delisting) in the aftermarket. VC's market share and VC's IPO share have strong and positive association with the post-IPO long-term performance metrics, and the effects are statistically significant even after accounting for self-selection bias. For long term survivorship of start-up companies, I applied hazard analysis to the IPO company's time to delisting with accelerated failure time (AFT) model as the baseline hazard function, and found that start …

The Customer Is King : Mutual Fund Relationships And Analyst Recommendations, Ping Liu

Lingnan Theses

I investigate whether the business relations between mutual funds and brokerage firms influence sell-side analyst coverage and recommendations. Using a comprehensive sample of analyst recommendations in China over the 2004-2008 period, I find that the likelihood of analyst coverage and analysts’ relative recommendations, benchmarked against consensus recommendations, are positively associated with the mutual fund business relationship. I measure the business relation by the weight of a stock in the mutual fund client’s portfolio and the commission revenue generated from the mutual fund clients. My results show that mutual funds take advantage of these optimistic recommendations by selling the stocks. I …

Anger-Expression Avoidance In Organizations In China : The Role Of Social Face, Xu Han

Lingnan Theses

Chinese people have been theorized to be particularly sensitive to social face and avoid direct discussion in conflict to promote interpersonal harmony. This study uses the theory of social face to predict Chinese employees’ strategies to avoid expressing anger with their supervisors in the organizations. Inspired by previous research, this study proposes that anger-expression avoidance is a complex behavior with different motivations and actions, leading to diverse outcomes. It identifies four strategies for the employees to avoid expressing anger with their boss; they are named outflanking (turn to the third party to resolve the anger), withdrawal (staying cool, ignoring, giving …

Relationship Conflict In Chinese State-Owned Enterprises : The Role Of Goal Interdependence, Yi Liao

Lingnan Theses

This study empirically examines the dynamics and conditions of relationship conflict between supervisors and employees in Chinese State-Owned Enterprises. It proposes that relationship conflict has significant effects on leadership in Chinese SOEs, specifically, it threatens leader-member relationships, lowers the possibility of open-minded discussion, influences leadership effectiveness and prevents future collaboration. This study uses Deutsch’s (1973) theory of goal interdependence to understand relationship conflict between supervisors and employees. Specifically, it proposes that three types of goal interdependence affect the experience of relationship conflict and its outcomes. Cooperative goals compare to competitive and independent goals can help reduce relationship conflict between supervisors …

Improving The Profitability Of Direct Marketing : A Quantile Regression Approach, Xi Zhang

Lingnan Theses

Direct marketing is to target consumers who are most likely to respond. A number of target selection methods have been employed to select potential customers. These methods either only consider the customer response probability and ignore the profit issue or assume that the estimates of profit are homogenous across customers when considering the expected amount of profit. Furthermore, the traditional analytical techniques based on ordinary least squares (OLS) regression, which focus on the average customer, cannot examine the differences of various customer groups or account for customer heterogeneity in profitability estimates. Quantile regression, instead of the point estimate for the …

"Seeing Is Believing?" : A Persuasion Knowledge Model On Attitudinal Evaluations In Advertisements, Yan Wu

Lingnan Theses

This study examines the effects of individuals' beliefs about persuasion tactics (i.e., persuasion knowledge) evoked in an advertisement on their attitudes toward the advertisement and the advertised brand. Drawing on persuasion knowledge theory, this thesis develops a conceptual model that argues how ad image incongruence, defined as an inappropriate match-up between model type (western versus local) and advertised product category (western product category versus local product category) featured in advertisements, leads to the use of persuasion knowledge, which in turn affects attitudinal evaluations. A series of experimental studies were conducted. The results suggest that individual’s use of persuasion knowledge mediates …

The Effect Of Remuneration Committee On Directors' Remuneration In Hong Kong, Shuk Fong, Ada Wong

Lingnan Theses

According to the Code on Corporate Governance Practices (CG Code), listed firms should be overseen by a board of directors that promotes the success of the firm through effective direction and supervision of the listed firm’s affairs. Remuneration paid to directors should be sufficient to attract and retain directors of a caliber required to run the company successfully, but companies should avoid paying more than is necessary. The board should appoint a remuneration committee consisting wholly or mainly of non-executive directors and chaired by a non-executive director. The role of the committee is to make recommendations to the board on …

Individual Reactions To Organizational Ethical Failures And Recovery Attempts: A Recovery Paradox?, James Caldwell

Electronic Theses and Dissertations

The vast majority of behavioral ethical research focuses on the antecedents of unethical behavior. Consequently, questions involving the consequences of organizational unethical behavior remain largely unanswered. Therefore, extant business ethics research largely neglects the impacts of organizational unethical behavior on individuals. Moreover, questions involving what organizations can do to correct or recover from having engaged in unethical behavior as well as individual responses to those efforts are also mostly ignored. Therefore, the purpose of this study is to investigate the impact of unethical activity on employees and explore organizations that have failed ethically and their attempts at recovery. This study …

An Examination Of An Antecedent And Consequences Of Supervisor Morally Questionable Expediency, Rebecca Greenbaum

Electronic Theses and Dissertations

Supervisor morally questionable expediency occurs when subordinates perceive that their supervisors engage in morally questionable behavior to expedite their work for self-serving purposes (Greenbaum & Folger, 2008). A supervisor's preoccupation with the bottom-line (Greenbaum, 2007; Greenbaum & Folger, 2008; Wolfe, 1988) is examined as an antecedent of morally questionable expediency. It was hypothesized that subordinates experience deontic reactions (Folger, 2001) in the form of a moral psychological contract violation. Consequently, subordinates were hypothesized to reduce performance, engage in antisocial behavior and supervisor-directed deviance. Survey data from 259 subordinate-supervisor dyads provided general support for this hypothesized model. However, post hoc analyses …

A Theory Of Complex Adaptive Inquiring Organizations: Application To Continuous Assurance Of Corporate Financial Information, John Kuhn

Electronic Theses and Dissertations

Drawing upon the theories of complexity and complex adaptive systems and the Singerian Inquiring System from C. West Churchman's seminal work The Design of Inquiring Systems the dissertation herein develops a systems design theory for continuous auditing systems. The dissertation consists of discussion of the two foundational theories, development of the Theory of Complex Adaptive Inquiring Organizations (CAIO) and associated design principles for a continuous auditing system supporting a CAIO, and instantiation of the CAIO theory. The instantiation consists of an agent-based model depicting the marketplace for Frontier Airlines that generates an anticipated market share used as an integral component …

Dags: An Information System Design Research Framework Supporting The Design, Development And Delivery Of More Effective Informat, Lascelles Adams

Electronic Theses and Dissertations

Many IT systems fail to realize their objectives because not enough attention has been paid to the business context in which the system functions. One reason expressed--an emphasized technical focus which tend to omit business and organizational issues germane to the organization's and the system's success. When an organization's information system is in line with, and provides support for its business strategy--strategic alignment--superior business performance is often the result. Within the Requirements Engineering (RE) community there has been several attempts to develop and utilize approaches which can illuminate business and organizational informational needs. In this dissertation, the DAGS framework is …