Business Commons^™

Continuing Professional Education For Licensed Accountants In Tennessee, Brian J. Lucas

Electronic Theses and Dissertations

Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations.

The purpose of this study was to determine the opinions of CPAs about the current requirements for CPE and to determine their …

Merging Cultures: Organizational Behavior, Leadership, And Differentiation In A Health System Merger, Colin G. Chesley

Electronic Theses and Dissertations

Health system mergers and acquisitions (M&As) have increased exponentially in recent years as a result of the Affordable Care Act (Brown, Werling, Walker, Burgdorfer & Shields, 2012). M&As are consummated as a way to control for interdependencies within the market, control costs and leverage debt, and negotiate better rates among health insurers (Bolman & Deal, 2013; Cooper & Finkelstein, 2010; Mirc, 2013). Regardless of the impetus for a merger, the largest predictor of the success or failure of a M&A lies within the organizational culture (Brown, et al., 2012; Cooper & Finkelstein, 2010; Kastor, 2010; Ovseiko, Melham, Fowler & Buchan, …

A Cross-Sectional Exploration Of Household Financial Reactions And Homebuyer Awareness Of Registered Sex Offenders In A Rural, Suburban, And Urban County., John Charles Navarro

Electronic Theses and Dissertations

As stigmatized persons, registered sex offenders betoken instability in communities. Depressed home sale values are associated with the presence of registered sex offenders even though the public is largely unaware of the presence of registered sex offenders. Using a spatial multilevel approach, the current study examines the role registered sex offenders influence sale values of homes sold in 2015 for three U.S. counties (rural, suburban, and urban) located in Illinois and Kentucky within the social disorganization framework. Homebuyers were surveyed to examine whether awareness of local registered sex offenders and the homebuyer’s community type operate as moderators between home selling …

A Systems Approach To Revenue Fluctuation In Nonprofit Human Service Organizations, Joshua James Hunter

Electronic Theses and Dissertations

Nonprofit Human Services Organizations (NPO) are normally considered to do all they can to work toward providing clients with optimal services (Bowman, 2011). What has not been considered is the possibility that NPOs sometimes allocate more revenue toward accumulating profit than toward generating services. This study used IRS 990 Forms of 150 private nonprofits from 2009 to 2010 to investigate whether NPOs did this at the peak of the recent recession, a time when there was a strong need for NPOs to increase their level of services. Results showed revenue increased 56%, services increased 1.4%, profit increased 43%, operating margin …

Developing Computer Vision Technology To Automate Pitch Analysis In Baseball., Mahdi Moalla

Electronic Theses and Dissertations

Lokator is a baseball training system designed to document pitch location while teaching pitch command, selection and sequencing. It is composed of a pitching target and a smartphone app. The target is divided into a set of zones to identify the pitch location. The main limitation of the current system is its reliance on the user's feedback. After each throw, the pitcher or the coach needs to identify and report the target's zone that was hit by the ball by just relying on the naked eye. The purpose of this thesis is to investigate the possibility of using computer vision …

A Multi-Period Facility Location Model For Service Organizations Operating In A Competitive Environment., Sven W. Brose

Electronic Theses and Dissertations

This thesis develops a multi-period, mathematical programming location model for facilities operating in a competitive environment. The objective is to maximize the profit in a variable demand environment. The solution of the problem can either be done in a robust or in a dynamic manner. A robust solution methodology forecasts the demand for all the periods in the planning horizon and provides a robust solution that may be suboptimal for any given period, but optimal when all the periods are taken into consideration. A problem with this approach is that it requires accurate forecast of demand for multiple periods into …

Three Studies Examining Accountability In Auditing, Amy Donnelly

Electronic Theses and Dissertations

This is dissertation consists of three studies investigating accountability in auditing. It is aimed at gaining a better understanding of how auditors make decision in the presence of accountability pressure. The first study is a literature review of the experimental audit research on accountability. It provides a conceptual framework for organizing prior research on this topic and offers opportunities for future research. The second study experimentally investigates accountability as a potential mitigating mechanism for the performance declines caused by ego depletion. Auditors are shown to be susceptible to depletion, but research has yet to consider how a natural element of …

Assessment Of Physical Workload, Ergonomic Problems And Prevalence Of Pain Among Low Wage Hotel Housekeepers In Orlando, Rachel Mammen

Electronic Theses and Dissertations

This research study examined the work conditions, ergonomic problems, and prevalence of pain among low wage hotel room cleaners in Orlando. In most hotels, the cleanliness of guestrooms is one of the most important service standards expected by customers. The role of the housekeeper is thus critical to service provision and hotel profitability. The hospitality industry is a major recruiter of low wage workers with the majority working in housekeeping departments. Due to the nature of the research problem, a positivist quantitative approach was adopted although the survey instrument included space for qualitative comments to some of the latter open-ended …

Determinants Of Continuance Intention And Word Of Mouth For Hotel Branded Mobile App Users., Liza Cobos

Electronic Theses and Dissertations

This study examined the cognitive and affective factors that influence users' post-adoption behavioral intention. Specifically, based on the Expectation Confirmation Model (ECM) (Bhattacherjee, 2001b) the impact of cognitive factors (i.e., perceived usefulness, confirmation of expectations, mobility, personalization and responsiveness) and affective factors (i.e., satisfaction, perceived enjoyment) on hotel branded mobile applications (apps) users' continuance intention and WOM were examined. Hospitality firms invest considerable resources on technology solutions that are aimed at improving the consumer experience. However, for investments to be profitable firms must ensure that technology solutions are continuously used and ensure post-adoptive behaviors such as continuance intention and WOM. …

Driven To Dishonesty: The Effects Of Commuting On Self-Regulatory Depletion And Unethical Behavior, Matthew Griffith

Electronic Theses and Dissertations

Most people must commute to and from work each day, yet little research has examined this critical time between home and work and the potential spillover effects of commuting on employees' subsequent workplace behavior. Drawing on self-regulation theory and the commuting stress literature, I propose that stressful driving conditions on the way to work (e.g., bad weather, traffic congestion, long routes) can cause employees to subsequently behave unethically at work. Specifically, I suggest this occurs through a depletion of self-regulation as resources are consumed while driving under stress and thus unavailable for deterring tempting, unethical behavior. I test this mediation …

Three Essays On The Compensation, Structure, And Decision Making Of The Board Of Directors, Duong Pham

Electronic Theses and Dissertations

My first essay examines compensation of newly formed boards of directors following tax-free corporate spin-offs. The empirical results show newly formed spin-off boards are paid significantly more than peer boards in the same industry with similar firm size. Higher compensation is observed for spin-off firms where the CEOs are not formerly employed by the parent firms but not for spin-off firms with parent related CEOs, indicating that new directors demand higher compensation for the work involved in setting up the new governing system for the spun-off firms especially when there is a brand new CEO managing the spinoff firm. Differences …

Gee, Thanks: The Emotional And Structural Forces That Influence Subordinates' Upward Gratitude Expressions, Sharon Sheridan

Electronic Theses and Dissertations

Recently, relationship scholars have demonstrated the importance of expressions of gratitude in cultivating relational bonds and relational satisfaction between close friends and romantic partners. Although there is growing evidence that gratitude facilitates improved relationships, organizational scholars have largely ignored the importance of gratitude in the workplace. What little we know indicates that expressions of gratitude in organizations may be rare. Indeed, a recent national survey revealed that 74% of the participants rarely, if ever, expressed gratitude to their supervisors (Kaplan, 2012). What might explain this apparent lack of gratitude? Research demonstrates that when individuals feel grateful for the generosity of …

The Workplace Consequences Of Obesity: Impacts On The Organization, The Employee, And The Proximal Coworker, Michael Johnson

Electronic Theses and Dissertations

Obesity is a condition affecting billions of people around the world. Its societal, psychological, and health outcomes have been well documented across multiple disciplines. Moreover, obesity leads to serious workplace outcomes for the organization, the obese individual, and the coworkers working around the obese employee. With this multi-chapter dissertation, I review the literature on the workplace consequences of obesity and extend one potentially fruitful area within this literature base: obesity's impact on a proximal employee. Chapter 1 reviews the workplace consequences associated with obesity. The purpose is to evaluate and integrate this multidisciplinary literature so that management scholars can take …

Integrated Marketing Communication As Epideictic Rhetoric And Its Implications For Ethical Branding, Tricia Mcfadden

Electronic Theses and Dissertations

Traced to ancient scholarship, rhetoric, and the philosophy of communication and through interpretive perspectives, rhetoric, narrative and ethics have been established grounding of communication and social structures. IMC has emerged as a contemporary genre of epideictic rhetoric with ethical obligations to our postmodern polis. Through the redefining of the branding metaphor within an ethical, grounded and narrative framework, the focus on ethos and connection to the audience through Schrag’s “fitting response” may combat the previous challenges of narrative and marketing and its deconstructive effects. IMC as communicative praxis engages branding discourse in action with texture as the bonding agent between …

Gender Matters: Perceptions Of Corporate Leadership, Kylie A. Braegelmann

Electronic Theses and Dissertations

Women remain conspicuously underrepresented at the highest levels of corporate management; thus, it seems, gender matters. Gender bias in financial markets would imply an inefficient market, which necessarily constrains economic performance and social welfare more generally. To measure gender bias, I examine the cumulative abnormal returns around CEO announcements from 1992 through 2016 using a modified event study methodology. Existing event studies in this field are inconclusive as to whether or not such a bias exists. Therefore, this research contributes to the literature by extending the data, using a larger event window, and studying bias over time and firm size. …

Three Essays On Market Efficiency And Corporate Diversification, Fawzi Jaber Hyder

Electronic Theses and Dissertations

In my first essay, I use additions to the S&P 500 index as a laboratory to investigate how the interaction between arbitrageurs and arbitrage risk affects security prices. I find that the price effect is strong when there is high arbitrage risk (as measured by the lack of close substitutes) and low presence of arbitrageurs (as measured by low ownership by active institutions). Furthermore, a strong presence of arbitrageurs moderates the effect of arbitrage risk on the post-addition price reaction of added stocks. I also find a significant decrease in arbitrageurs' ownership in the added stocks post addition. More importantly, …

Three Studies Examining The Effects Of Informal Management Control Systems And Incentive Compensation Schemes On Employees' Performance, Kazeem Akinyele

Electronic Theses and Dissertations

This dissertation is comprised of three studies investigating the effects of informal management control systems (MCS) and different types of incentive compensation schemes on employees' performance. Prior research describes informal MCS as implicit sets of structures that management adopts to encourage employees to act in a way that aligns with overall organizational goals (Berry et al. 2009). Management usually puts informal MCS in place to inspire self-regulation behaviors among employees; hence, management may not reward or penalize employee behavior that is consistent or inconsistent with this informal MCS (Berry et al. 2009; Christ et al. 2008). Informal controls are implied …

Power Effects On Consumer Well-Being: Two Essays On The Power Effects On Donation And Material/Experiential Consumption, Yue Liu

Electronic Theses and Dissertations

Power is a fundamental concept in social science (Russell 1938), which has gained much academic attention in various disciplines. Two essays of this dissertation examine the theoretical and practical implications of power effects on donation decisions and material/experiential consumption. The first essay demonstrates power's moderating effect on the relationship between publicity and donation. Specifically, it is proposed that powerful people tend to donate more in public (vs. private) situation, whereas powerless people do not show such a difference. This effect is driven by people's concern about self-presentation in a donation scenario. Additionally, this effect only holds when people strongly believe …

Consumers' Perceptions Of Voluntary And Involuntary Deconsumption: An Exploratory Sequential Scale Development Study, Kranti K. Dugar

Electronic Theses and Dissertations

This exploratory sequential mixed methods study of scale development was conducted among baby boomers in the United States to render conceptual clarity to the concepts of voluntary and involuntary deconsumption, to explore deconsumption behavior under the tenets of the attribution theory of motivation, and to examine the components, structures, uses, and measurement properties of scales of voluntary and involuntary deconsumption. It was also an attempt to reiterate the importance of the baby boomer segment(s) for marketing practitioners based on growth, economic viability, and the power of influence, and to establish a deep understanding of the deconsumption processes, which could enable …

The Viability Of Profit-Loss Sharing Models To Finance Small And Medium Enterprises: The Case Of Saudi Arabia, Alhanoof Alghamdi

Electronic Theses and Dissertations

This study aims to explore the role of profit-loss sharing (PLS) models to alleviate access to finance for small and medium enterprises in Saudi Arabia, in the light of the stringent requirements of traditional financial institutions, to ensure the growth and development of the SME sector. A central question of this study is the extent to which Islamic banks can adopt profit-loss sharing modes to finance SMEs. The main results present the barriers preventing Islamic banks from the application of profit-loss sharing that increase incidence of agency problems for such institutions. High asymmetry of information and the nature of Islamic …

Entrepreneurship Inside And Out: Three Essays Exploring The Interplay Between Hybrid Entrepreneurs And Their Organizational Employee Roles, David Ross Marshall

Electronic Theses and Dissertations

A growing body of research focuses on undertaking new venture creation while remaining employed in existing organizations. Known as hybrid/part-time entrepreneurship, scholars suggest most entrepreneurs engage in entrepreneurship in a part-time capacity. As such, there exists an interesting space for the study of a new form of interrole dynamics: employee and entrepreneurial role interactions. Through three essays, I conceptually and empirically explore the effects of engaging in hybrid entrepreneurship on outcomes associated with employee and entrepreneurial roles. In Essay One I present a theoretical model of role enrichment from entrepreneurial to employee roles. Specifically, I propose that individuals engaged in …

A Little Difference Makes A Big Difference: Essays On The Link Between Top Management Team Traits And Strategic Marketing Decisions, Cameron Duncan Nicol

Electronic Theses and Dissertations

The importance of marketing is growing. This is not just a perception: CEOs appear to see its importance as well. Despite the increase in the understood importance of marketing, there still remains a relatively scant amount of research on the impact that can be had by top management team members on a firm's strategic marketing outcomes. The research which follows explores an important question that has previously been comparatively neglected by researchers: what top management team individual differences can impact the strategic marketing outcomes of the firm? The first essay, based on a multi-industry sample of 325 publicly listed fortune …

The Effect Of Food Labeling And Environmental Cues On Food Consumption Judgments And Choices., Sarah Lefebvre

Electronic Theses and Dissertations

As obesity levels reach epidemic levels globally, an understanding of the multitude of factors that influence both eating behavior and food choice is necessary. This dissertation attempts to investigate the role of emerging food categories, namely organic foods, and the influence of environmental cues on eating behaviors and choices. This goal is accomplished through three essays. The first essay focuses on the organic food trend and consumer taste expectations. Specifically, this essay explores how the presence of an organic label influences taste expectations differently for minimally processed versus highly processed foods due to the level of consistency (congruency) between the …

Two Essays On Investors' Attention To Economically Linked Firms, Mahsa Khoshnoud

Electronic Theses and Dissertations

My first essay examines the degree to which the market prices of publicly traded firms reflect and respond to new information regarding the economic viability and vitality of organizations to which they are strategically linked. More specifically, I exploit the uniquely transparent nature of the lessor-lessee relationship across commercial real estate markets to evaluate whether future returns to real estate investment trusts (REITs) are systematically affected by the financial return performance and/or operational opacity of the tenants who lease their investment properties. Using a hand collected data set identifying the principal tenants of 96 publicly traded REITs, I find those …

The Expansion Of Financial Regulation To Include Humanitarian Issues:An Examination Of The Development Of Conflict Mineral Reporting Requirements Using Actor-Network Theory, Robert Tennant

Electronic Theses and Dissertations

This study conceptually and empirically examines the establishment of certain financial regulation that resulted from the Global Financial Crisis (GFC) of 2007-2009. The crisis led to the establishment of the most extensive change in the regulation of the financial sector since the Great Depression (Green, 2011). During the forty years leading up to the crisis, the United States had engaged in a process of increased deregulation to promote greater efficiency (Yaron & Hendershott, 1998). The belief that reduced regulation would improve efficiency and foster innovation became the mantra of many economic advisers to policy setters, to the point that as …

Are You Ready? A Proposed Framework For The Assessment Of Digital Forensic Readiness, Andres Felipe Diaz Lopez

Electronic Theses and Dissertations

This dissertation develops a framework to assess Digital Forensic Readiness (DFR) in organizations. DFR is the state of preparedness to obtain, understand, and present digital evidence when needed. This research collects indicators of digital forensic readiness from a systematic literature review. More than one thousand indicators were found and semantically analyzed to identify the dimensions to where they belong. These dimensions were subjected to a q-sort test and validated using association rules, producing a preliminary framework of DFR for practitioners. By classifying these indicators into dimensions, it was possible to distill them into 71 variables further classified into either extant …

Examining And Exposing The Darknet, Ton H. Don

Electronic Theses and Dissertations

This thesis consists of two studies; the first study is “Diving into the Darknet” and the second is “Exposing the Darknet on Mobile Devices”. The Darknet is a network of hidden sites and services which are built based on anonymity. In “Diving into the Darknet”, we applied different data science methods to establish the relationships between the data in the data set. This data set has information related to seller, drug types, and transactions. Additionally, we used Tableau to visualize the data set. For the second study, we took a digital forensics perspective of the Darknet. Orfox and Orbot, a …