Business Commons^™

التحديات التي تواجه مهنة المحاسبة والتدقيق في إطار عناصر البيئة التقنية الحديثة وآثرها على جودة وموثوقية المعلومات المحاسبية, ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

أصبح العصر الحالي هو عصر المعلومات وأنظمتها والبحث عن أفضل استخداماتها بأقل تكلفة ووقت, ولقد ازدادت في السنوات الأخيرة قدرة نظام المعلومات المحاسبية على الوفاء بالاحتياجات المطلوبة من المعلومات وذلك نتيجة لتحسن وسائل القياس وتشغيل وتحليل المعلومات باستخدام أنظمة الكمبيوتر المتطورة، إذ اتجهت معظم الشركات إلى تصميم أنظمة معلومات محاسبية بمواصفات محددة، وخاصة في ظل تكنولوجيا المعلومات، وذلك بهدف السيطرة على الكم الهائل من المعلومات الضرورية في تلك الشركات وضمان موثوقية كبيرة لها. ويعتبر استخدام تكنولوجيا المعلومات في تدقيق الحسابات من القضايا المعاصرة التي انبثقت عن إدراك مدققي الحسابات لأهمية مثل هذا الاستخدام لما يوفره من مساعدة في اختيار عينة …

Eastern Experiential Learning: Eastern Principles For Learning Wholeness, Mai P. Trinh, David A. Kolb

Management Faculty Publications

Although Experiential Learning Theory originated in the work of Western scholars, many of their theoretical principles have a decidedly Eastern orientation. In this essay we draw out these Eastern principles of experiential learning and suggest an Eastern perspective on learning wholeness in one's life and career based on an ontological approach to adult development that emphasizes existential ways of being in the here and now-centering, balance, harmony and flowing in the watercourse way.

Socialization Tactics As Antecedents For Goal Interdependence And Newcomer Adjustment And Retention, Changhong Lu

Lingnan Theses

Serial (providing newcomer role models) and investiture (providing newcomer positive social support) tactics have been demonstrated as the most important predictors for newcomer adjustment. This study empirically examines the dynamics of serial and investiture tactics on newcomer adjustment and retention. It posits that goal interdependence between new recruits and their teams critically affects new recruits adjustment outcomes. This study adopts Deutsch’s theory of goal interdependence to understand when newcomers develop cooperative goal interdependence with their teams. It argues that serial and investiture tactics promote cooperative goal interdependence and reduce competitive goal and independent goal relationships and thereby result in newcomer …

A Pleasant Surprise Or Injury Plus Insult? : Consumers' (Dis)Satisfaction With Recovery Strategies For Service Failure, Muyu Wei

Lingnan Theses

Dealing with service failure, one question is constantly asked: why certain consumers are still dissatisfied even though compensations are made? The effectiveness of recovery strategy has been discussed in the context of service failure paradox and second deviation in the past literature. In this thesis, these two issues were brought together under the same framework - from the perspective of expectation. We propose that expectation mediates consumers’ evaluation of recovery strategies, and leads to different levels of satisfaction and re-patronage intention. The expectation is further influenced by the type of resource spending consumers are reminded of and the failure type. …

Understanding Conflict Avoiding Behavior In China : The Role Of Goal Interdependence And Behavioral Intentions, Lin Wang

Lingnan Theses

It is a commonly held belief that people from collectivistic, large power distance or high-context cultures, such as China, tend to be less confrontational, which could be counter-productive in organizations. Contrary to this traditional view, this study posits that conflict avoidance can be constructive depending on the specific actions protagonists take. It adopts Deutsch’s (1973) theory of cooperation and competition to understand conflict avoiding behavior between employees and their supervisors, indicating that people’s perceptions of goal interdependence significantly influence their behavioral intentions that in turn predict their overt actions to avoid conflict. Specifically, it proposes that goal interdependence greatly affects …

Examining Gender In Pharmaceutical Rhetoric Through A Cultural Studies Lens: A Case Study On The Gardasil Vaccine, Jennifer Fickley-Baker

Electronic Theses and Dissertations

On June 8, 2006, Merck announced the debut of Gardasil, the world's first vaccine found successful in preventing human papillomavirus (HPV) infections, a sexually transmitted infection that is one of the main causes of certain cancers in men and women, including cervical, vulvar, penile and anal cancers. To promote the vaccine's release, Merck launched Gardasil's "One Less" advertising campaign that included television commercials, print ads and a consumerfocused website (www.Gardasil.com), each promoting the message that "you" could now be "one less woman" affected by cervical cancer ("One Less" campaign). The vaccine, tested and approved only for females age 9-26, was …

Why Do Individuals Act Fairly Or Unfairly? An Examination Of Psychological And Situational Antecedents Of Organizational Justice, Deshani B. Ganegoda

Electronic Theses and Dissertations

Most studies on organizational justice have focused on individuals’ reactions to justice. As such, a key question has been left largely unanswered: Why do individuals act fairly or unfairly? The present research adopted a person-situation interactionist approach (Trevino, 1986) to examine psychological and situational antecedents of individuals’ fair behavior. The social identity model of deindividuation (SIDE; Reicher, Spears, & Postmes, 1995) and side-bet theory of continuance commitment (Becker, 1960) was used to examine how organizational identification and continuance commitment might influence employees’ fair or unfair behavior depending on an organization’s justice climate. Based on SIDE, it was hypothesized that organizational …

2012 Spring Meeting Of Council, 125th Anniversary Celebration, American Institute Of Certified Public Accountants. Council

AICPA Annual Reports

No abstract provided.

Dock Assignment And Truck Scheduling Problems At Cross-Docking Terminals, Ching-Jung Ting, Amanda G. Rodríguez López

12th IMHRC Proceedings (Gardanne, France – 2012)

In this paper, we consider the integration of dock assignment and truck scheduling problem at cross-docking terminals. The problem is first formulated as a 0-1 integer programming model. Since both dock assignment and truck scheduling problems are NP-hard, its integration is more difficult to solve. Thus we propose reduced variable neighborhood search (RVNS) algorithms to solve the problem. Computational experiments are carried out on four set of instances. The results show that RVNS is capable of finding good solutions in a much shorter computation time when it is compared with optimization solver Gurobi’s solutions.

Size And Return: A New Perspective, Fangjian Fu, Wei Yang

Research Collection Lee Kong Chian School Of Business

We document robust empirical evidence that, after controlling for idiosyncratic volatility, large stocks earn significantly higher returns than small stocks. Our empirical results indicate that idiosyncratic volatility is positively related to return, but negatively related to size. Hence, failure to control for idiosyncratic volatility generates a downward omitted variable bias and leads to the widely documented negative relation between size and return. We explain the two contrasting size-return relations, with and without the control for idiosyncratic volatility, in a parsimonious equilibrium model that incorporates three empirical regularities: some individual investors are under-diversified; small stocks have higher idiosyncratic volatilities than large …

Social Media: Changing Advertising Education, Deborah A. Lester

Faculty Articles

Creating an academic assignment that closely parallels an advertising agency's real world business experience is a challenge, but social media has destroyed many of the barriers that historically limited media options and completion of advertising plans. Because digital media is cost effective and easily used, commercials, videos, podcasts, and multimedia messaging can be filmed, edited, and broadcast, within the time frame of an advertising course This article presents an applied advertising project that incorporates YouTube, Flicker, MySpace, Face book, Twitter, Linkedin, Ning, Tagged, Google +, and other online social networking sites as the foundation for an integrated marketing communication strategy. …

2012 January, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for January of 2012.

Disclosure And Cross-Listing: Evidence From Asia-Pacific Firms, Li Li Eng, Qianhua Ling

Accounting Faculty Research and Publications

Purpose – The purpose of this paper is to examine whether both country disclosure environment and firm-level disclosures are associated with cross-listing in the USA or London or otherwise.

Design/methodology/approach – The authors test the association using a sample of Asia-Pacific firms covered in the Standard and Poor's, 2001/2002 disclosure survey, capturing the country-level disclosure using the Center for International Financial Analysis and Research (CIFAR) score. The firm-level disclosure is measured using the S&P disclosure score. The authors conduct a logistic regression analysis and a two-stage least squares analysis to examine whether the outcome, cross-listing or not, is associated with …

Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies, Jason Chen

Electronic Theses and Dissertations

This dissertation consists of three separate but interrelated studies examining the formation and management of tax policies. The first study uses stakeholder theory (ST) to investigate the strategic management practices of the Transport for London (TfL) during discrete stages in the adoption, implementation, and amendments of the tax policy reform known as the London Congestion Charge (LCC). Results indicate that TfL has utilized power, legitimacy, and urgency as its main policy management tactics with a significant emphasis on legitimatizing the LCC and its subsequent policy amendments. The second study draws on social exchange theory (SET) to reexamine the relationship between …

An Examination Of Issues Related To Professional Skepticism In Auditing, Erin Burrell Nickell

Electronic Theses and Dissertations

The third general standard of fieldwork requires auditors to maintain a skeptical mindset with regards to the collection and critical assessment of audit evidence. While professional skepticism is frequently referenced by professional standards, a lack of precision in defining the concept presumably leads to variation in how skepticism is exercised in practice. Drawing on theories from the fields of psychology, economics and organizational justice, this dissertation considers different perspectives of what constitutes sufficient professional skepticism and examines how those perspectives differ between audit practitioners and regulators. First, I consider competing perspectives of professional skepticism – neutral versus presumptive doubt – …

More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance, Kimberly A. Zahller

Electronic Theses and Dissertations

The three studies in this dissertation explore the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP). CSR consists of social, ethical, and environmental performance dimensions that have not traditionally appeared in mandated financial reports and largely reflect societal expectations for corporate behavior beyond legal and regulatory constraints. CSR is reflected in both corporate actions (performance outcomes) and voluntary reporting (disclosure), and the two are not necessarily equivalent due to managerial discretion in disclosure. Although the mechanisms remain unclear, the general consensus is that there is a positive relationship between CSR and CFP. In considering the drivers and …

Real Jobs, Real Community, Real Wages: A Guide To Customized Employment, Kelsey Christy

All Graduate Theses, Dissertations, and Other Capstone Projects

The purpose of this capstone project is to develop a customized employment self-guided training and an in-person training based on evidence-based research. The customized employment guide and in-person training will strive to motivate and educate various entities of Dakota County Social Services, initially implemented with AS/CLS sections, for more individualized approaches to attaining and maintaining employment. The goal of the customized employment guide and training is to have a fluid, consistent, and a readily available training tool for managers, social workers, contracted agencies, providers, and direct care staff within Dakota County AS/CLS. Furthermore, it will embody the AS/CLS value of …

Aicpa Annual Report 2011-2012; Evolution Of The Cpa Profession, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Essays On Alternative Weighting Schemes For Active Equity Indexes, Wenguang Lin

LSU Doctoral Dissertations

By definition, cap-weighted indexes place the largest (smallest) weights on the most overvalued (undervalued) securities. Fundamental indexation has recently been proposed as a passive, low-cost strategy that outperforms classical cap-weighted indexes. This dissertation focuses on new alternative weighting schemes based on fundamental indexation and analyzes underlying forces that drive their outperformance. The first essay proposes an alternative weighting strategy based on enterprise-value multiple (EM). Over the period 1972–2013, the EM-weighted index (Details of the weighting scheme can be referred to appendix) has the lowest tracking error and the highest information ratio when compared with six fundamental-weighted indexes based on book-equity …

Two Essays On Information In Trading, Yanhao Fang

LSU Doctoral Dissertations

This dissertation comprises of two essays. The first essay, ‘Index Price Discovery in the Cash Market’, employs Hasbrouck’s (2003) information share method to analyze the flow of information in equity markets. In particular I compare trading in Index ETFs with that of their underlying securities. Surprisingly, ETFs seem to play a significant role in the price discovery process, rather than serving as passive indexing/hedging vehicles. Using TAQ data I reconstruct the second-by-second intraday price series for the S&P 500 using its component stocks. Results show that the ETF contributes almost half of the price formation of S&P 500 in the …

The Influence Of The Introduction Of Baccalaureate Degree Programs On The Awarding Of Associate Degrees At Public Community Colleges, David Joseph Wesse

LSU Doctoral Dissertations

Little research has been done to examine how the awarding of bachelor’s degrees, by community colleges, influences the traditional associate degree-granting role of these institutions. This quantitative study investigates the impact of this change on the community colleges that have been allowed to award bachelor’s degrees, examining how this change affects the traditional associate degree granting output of these institutions. The population for this study is all public community colleges in the United States that offer associate degrees, including those awarding bachelor’s degrees. A data query was used to collect the data for this study from the Integrated Postsecondary Education …

Examining Customer Felt Gratitude And Indebtedness In Exchanges: Their Conceptualizations, Causes And Consequences, Dora Elizabeth Schmit

LSU Doctoral Dissertations

Although gratitude has been termed the second most frequently experienced positive emotion (Fredrickson 2009), marketing research has only recently started to explore the role of gratitude in customer relationships. As a result, many deficiencies exist in the literature, including the distinction between this emotion and indebtedness. Further and related to this issue, little is known about gratitude’s conceptualization, antecedents and consequences. This dissertation was conducted to address these deficiencies and extend knowledge concerning customer felt gratitude and indebtedness. Essay one was conducted to offer in-depth insight to the conceptualizations of customer felt gratitude and indebtedness. A hermeneutical interpretive approach was …

Stock Liquidity, Price Informativeness, And Accruals-Based Earnings Management, Jing Fang

LSU Doctoral Dissertations

We examine the effect of stock liquidity on accruals-based earnings management. Finance literature suggests that stock liquidity leads to price efficiency. If prices are efficient, more future earnings should be reflected in current prices. Therefore, gain from shifting accruals across periods should be low and managers should have less incentive to manage earnings. We find that higher stock liquidity is associated with higher future earnings response coefficient and lower accruals-based earnings management. Our finding has important implication for the decline in accruals-based earnings management during 2001-2005 documented in prior study. Our additional trend analysis suggests that instead of SOX and …

Experimental Study Of Lean Blowout With Hydrogen Addition In A Swirl-Stabilized Premixed Combustor, Shengrong Zhu

LSU Doctoral Dissertations

Lean premixed combustion is widely used to achieve a better compromise between nitric oxides emissions and combustion efficiency. However, combustor operation near the lean blowout limit can render the flame unstable and lead to oscillations, flashback, or extinction, thereby limiting the potential range of lean combustion. Recent interest in integrated gasification combined cycle plants and syngas combustion requires an improved understanding of the role of hydrogen on the combustion process. Therefore, in present study, combustion of pure methane and blended methane-hydrogen has been conducted in a swirl stabilized premixed combustor. The measurement techniques implemented mainly include particle image velocimetry, CH*/OH* …

Going Green: Paperless Technology And Feedback From The Classroom, Janna Arney, Irma S. Jones, Angela Wolf

Management Faculty Publications

The purpose of this study is to measure the following: student satisfaction with the paperless classroom; student satisfaction with paperless feedback; and costs savings as a result of the paperless classroom. Traditionally, software courses are paper-intensive because of the large amount of assignments being submitted for grading by students. In an effort to “go green,” this study is proposing the electronic submission of software assignments and electronic feedback by instructors using Blackboard’s virtual hard drive and USB flash drives. The response from students on their satisfaction with electronic submission and feedback of assignments was overwhelmingly positive. The study also resulted …

Accounting Majors' Perceptions Of Future Career Skills: An Exploratory Analysis, Abbie Parham, Thomas G. Noland, Julia Ann Kelly

Accountancy: Faculty Publications

Business education is often criticized for its failure to develop lifelong skills. This study examines the opinions of 205 students to determine what skills they deem to be important for their future careers. The study then compares the opinions of accounting students against other business disciplines. The results of the study are mixed for the accounting profession. Many of the skills accounting majors ranked as important for their future were not surprising. However, there was some indication that accounting majors may be suffering from a silo effect and are not able to fully grasp how skills learned in other university …

System Of Systems Perspective On Risk: Towards A Unified Concept, C. Ariel Pinto, Michael K. Mcshane, Ipek Bozkurt

Finance Faculty Publications

Many systems and projects that concern systems engineers, engineering managers, and business managers today can be defined as system of systems (SoS), which are described as ambiguous, uncertain and dynamic, among others. In addition to the traditional view on risk identification, analysis and management, the concept of risk should be considered with respect to these systems of systems. The purpose of this paper is to analyse both fundamental concepts and recent publications in system of systems, business and engineering management, as well as risk analysis, modelling, and management for the purpose of better describing the concept of risk with respect …

Risk Allocation Across The Enterprise: Evidence From The Insurance Industry, Michael K. Mcshane, Tao Zhang, Larry A. Cox

Finance Faculty Publications

Financial researchers initially regarded hedging activities as a means to reduce total firm risk, which often is defined in terms of cash flow volatility. More recently, researchers have focused on the strategic allocation of risk. Direct tests of risk allocation have been problematic, however, because hedging data are rarely available and, when available, are specific only to a single operation of the firm, such as bank lending. In this study, we exploit unique data from the insurance industry that allows us to observe hedging proxies for both investment and insurance underwriting risks and test the risk allocation hypothesis developed in …

Trading Volume And Overconfidence With Differential Information And Heterogeneous Investors, Kenneth Yung, Qian Sun, Hamid Rahman

Finance Faculty Publications

This paper adds to the overconfidence literature by specifically considering the differential nature of information and its use by different classes of investors. The literature suggests that overconfidence is a major determinant of stock trading volume. We postulate that private investors are more prone to overconfidence bias as compared to institutional investors. This implies that turnover in firms with low institutional ownership will be driven more by private information while turnover in firms with high institutional ownership will be driven more by public information. This is the essence of the two hypotheses we explore. We find strong evidence in support …

Creditor Rights And R&D Expenditures, Bruce Seifert, Halit Gonenc

Finance Faculty Publications

Manuscript Type: Empirical

Research Question?Issue: This study examines the impact of creditor rights on R&D intensity (R&D/total assets). We argue that managers in countries with strong creditor rights have more incentives to reduce cash flow risk and therefore limit expenditures on R&D more than managers located in countries with weak creditor rights.

Research Findings/Insights: Using a sample of over 21,000 firms from 41 countries, our research is one of the first to document that strong creditor rights are indeed associated with reduced R&D intensity. This negative relationship is observed in market‐based countries, but not in bank‐based countries. Moreover, the results …