Business Commons^™

Continuous Auditing: A New Instrument In The Cfo’S Toolbox, Clarence Goh

Research Collection School Of Accountancy

In the past decade, rapid technological developments have led to the widespread adoption of enterprise resource planning systems. These ERP platforms not only allow different functional areas of a business to share data, but also enable businesses to generate financial information in real time.Such developments have fundamentally altered how businesses operate, and present both challenges and opportunities for CFOs and auditors.That’s because traditional audit methods have, to a significant extent, not kept up with these developments. Many audit procedures that are used today remain manual in nature, and are often costly in terms of both time and money. To a …

Social Media Sites Use Intensity And Job Burnout Among The U.S. And Thai Employees, Peerayuth Charoensukmongkol, Murad Moqbel, Sandra Gutierrez-Wirsching

Information Systems Faculty Publications

This research explored the effect of social network sites (SNS) use intensity in the workplace on three aspects of job burnout. The data were collected from non-teaching employees from universities in the U.S. (N = 174) and in Thailand (N = 182). Results from partial least squares regression revealed some evidence of the u-curve relationship between SNS use intensity and depersonalization in both countries. However, the u-curve relationship between SNS use and lack of personal accomplishment is only supported in U.S. samples. This suggests that while a moderate degree of SNS use at work tends to lower burnout, a high …

Transitioning College Media From Print Focused Business Models To Digitally Focused Business Models, Celina Oseguera

Journalism

The noticeable downturn in print advertising indicates a need for change in the news industry business model. College media is not immune to this decline and need for change. A change in business model calls for transitioning to an alternative system that does not primarily rely on print products and advertising — a digitally focused business model. Many college media organizations around the United States have started to pursue this type of model, changing the way they produce and present news in the process. Taking into account the state of print focused business models in the general and collegiate news …

2017-March-01-Caroline Drury, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Not-For-Profit Entities, March 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Government Auditing Standards And Single Audits, March 1, 2017; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governments, March 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Effect Of Locus Of Control And Autonomy On Motivation In The Workplace, Kelley K. Nekota

Social Sciences

The purpose of this study is to examine the effect of locus of control and autonomy on motivation in the workplace. A sample size of 414 employed individuals was obtained; however, only 243 individuals completed the questionnaire in its entirety over the course of one week. The survey included Rotter’s thirteen question scale on locus of control, and a variety of questions relevant to autonomy and motivation in the workplace. Gender, age, ethnicity, organization size, and hierarchy within the workplace were controlled for. The data showed a significant correlation between locus of control and motivation, independent of autonomy. Autonomy, too, …

The Impact Of Online Marketing On A Small Business, Mia Musso

Graphic Communication

No abstract provided.

Rethinking Corporate Governance For A Bondholder Financed, Systemically Risky World, Steven L. Schwarcz

William & Mary Law Review

This Article makes two arguments that, combined, demonstrate an important synergy: first, including bondholders in corporate governance could help to reduce systemic risk because bondholders are more risk averse than shareholders; second, corporate governance should include bondholders because bonds now dwarf equity as a source of corporate financing and bond prices are increasingly tied to firm performance.

2017 March, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for March of 2017.

American And Macau Student Perceptions Towards Working In The Tourism And Hospitality Industry, Carolin Lusby

Journal of Global Business Insights

This study examined the attitudes and perceptions of Chinese students studying in Macau and American students studying at a major public university in the USA. Through one-way analyses of variance, the two groups were compared regarding their perceptions and attitudes towards the tourism industry. The scale was adopted from previous studies and had been tested for reliability and validity. The survey was uploaded to an online survey site and the link emailed to students at the two universities. Results showed major significant differences between the two groups. American students in general proved to have more positive feelings towards a career …

Location Matters: Geospatial Policy Analytics Over Time For Household Hazardous Waste Collection In California, Kustini Lim-Wavde, Robert John Kauffman, Tin Seong Kam, Gregory S. Dawson

Research Collection School Of Computing and Information Systems

By integrating mapping and geospatial data into a county-level datasetfor exploratory analysis, we will demonstrate how to provide useful insightsfor waste managers and local governments regarding spatial patterns ofhousehold hazardous waste (HHW) collection and how it changes over time. We usemap-based visualization to display patterns of spatial intensity and countylocations for HHW collection in California from 2004 to 2015. We use exploratory spatial data analyticsmethods to characterize the spatial distribution of HHW collected per person.When we considered the spatial relationships, we were able to develop andestimate a geographically-weighted regression to explain how different regionalfactors influence the amount of HHW collected. …

Inferring User Consumption Preferences From Social Media, Yang Li, Jing Jiang, Ting Liu

Research Collection School Of Computing and Information Systems

Social Media has already become a new arena of our lives and involved different aspects of our social presence. Users' personal information and activities on social media presumably reveal their personal interests, which offer great opportunities for many e-commerce applications. In this paper, we propose a principled latent variable model to infer user consumption preferences at the category level (e.g. inferring what categories of products a user would like to buy). Our model naturally links users' published content and following relations on microblogs with their consumption behaviors on e-commerce websites. Experimental results show our model outperforms the state-of-the-art methods significantly …

Editorial: Volume 2 - Issue 1, Cihan Cobanoglu, Serdar Ongan

Journal of Global Business Insights

The National Academies defines interdisciplinary research as “a mode of research by teams or individuals that integrates information, data, techniques, tools, perspectives, concepts, and/or theories from two or more disciplines or bodies of specialized knowledge to advance fundamental understanding or to solve problems whose solutions are beyond the scope of a single discipline or area of research practice.” The fields of business and economics are very suitable for interdisciplinary research. For this reason, we decided to develop and publish an international double blind peer reviewed journal - International Interdisciplinary Business- Economics Advancement (IIBA) Journal - to feature business and economics …

Psyres: Developing A Concept Of The Psychologically Resilient Leader, Richard Martin

Journal of Global Business Insights

The concept of leader's psychological resilience (PsyRes) is offered as a key in filling the need in today’s highly complex and fast-paced world to be able to handle problems, ambiguity, change, and a host of other demands while still maintaining a focus on the people in the organization that work to make the things happen each and every day to keep the organization viable. Resiliency dictates whether a disruptive life event will result in a digression of that person's life or transform it in a positive manner. The author posits that, based on the concepts of resiliency in the literature, …

The Effects Of Tourism Students’ Personality Traits On Leisure Motivation And Social Well-Being, Gulseren Yurcu, Zeki Akinci, Murad A. Kasalak

Journal of Global Business Insights

In today’s globalized world where loneliness has increased, psychological well-being has decreased and chronic illness has become more common, participation in recreational activities is extremely important; it increases social well-being which in turn yields compliance and communication with the social environment. A high social well-being increases one’s general state of happiness (Keyes, 1998). To conduct this study, we adopted the personality traits model of leisure motivation and social well-being for use as a framework. The purpose of this study is to reveal the effects of tourism students’ personality traits on leisure motivation and social well-being. Fallowing the search, negative correlation …

Quo Vadis Accounting And Auditing In Turkey, Necdet Saglam

Journal of Global Business Insights

The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages. Current status of accounting and auditing profession in Turkey has been examined in this study. Recent issues and applications with regard to the statutory audits in Turkey has examined in detail. Related problems and solutions will also be discussed from a broad perspective of the professional standards.

Using Percent Complete Metric To Highlight The Root Causes Of Delays In Home Building Industry, Somik Ghosh

The Professional Constructor

Based on the prediction of US Housing and Urban Development (US HUD), the demand for new homes will increase in the coming months to accompany the steady sales of existing homes. To meet the future demand, the home building industry has to continuously improve and get rid of inherent problems such as frequent delays. While delays have been a common occurrence in the residential and commercial construction alike, investigations of delays in the residential sector has not received much attention. With the goal of exploring the causes of delays in the home building industry, a multiple case study approach was …

Are We On The Same Jobsite? The Millennial Generation Vs. Construction Industry Employees, Christine Piper, Varahee Madadi

The Professional Constructor

This paper gives an overview of a study conducted in a geographical area of the US to understand the millennial generation’s perception of the workplace of the construction industry. Many organizations face the challenge of integrating diverse generations in a workplace. With the retirement of a large number of Boomers and the current intake of Millennials in the workplace, organizations are facing a challenge to attract and retain the millennial generation. Workplace expectations of the millennial generation and employees are compared with the expectations of the workplace amongst different generations in the construction industry.

Math Skills That Don’T Add Up; A Comparison Between Eighth Grade And College Students, Nathan Barry, Angela Hollman, Dale Porter

The Professional Constructor

Among 34 participating countries within the Organization for Economic Cooperation and Development (OECD), the United States performed below average in mathematics earning a rank of 27. The World Economic Forum (2014) ranks the United States 51 out of 144 countries scoring a 4.4 out of 7 (7 = excellent) in the quality of mathematics and science education. Although the United States’ competitive advantage and economic growth is directly connected to science, technology, engineering, and math (STEM) careers, only 28 percent of those students choose to major with these fields in college. In addition, 48 percent of students that choose to …

The Debate About Using Social Media To Screen Job Applicants, Marcel Robles

EKU Faculty and Staff Scholarship

A simple web search of a person’s name on Social Media could point to multiple social media sites within minutes, and a variety of details can be found about someone, including photos and information about marital status, children, race, age, gender, religion, political affiliation, hobbies, and more (Davison, Hamilton, & Bing, 2012).

Many people may be posting personal information on social media sites with the intended audience of friends in mind, but often there is another audience that is not being considered, such as potential employers (Stoughton, Thompson, & Meade, 2013). As an inexpensive alternative to traditional background checks, many …

Using Financial Statement Variables To Predict Stock Prices: Lessons From The 2007-2009 Financial Crisis, Benjamin B. Boozer Jr., Lenn H. Rainwater, S. Keith Lowe

Research, Publications & Creative Work

This analysis considers balance sheet, income statement, and cash flow account ratios in measuring the impact of the 2007-2009 financial crisis on the stock prices of American companies. Fourteen companies that trade on S & P 500 were selected for the model and data gathered for the ten years of the analysis, 2004-2013. Results indicate a mixed relationship on the predictive power of financial statement analysis on stock prices before and after the financial crisis. Size of the company and sales were both strong predictors. Liquidity has a small impact through net working capital, but the post intervention counter variable …

Institutional Regime Shift In Intellectual Property Rights And Innovation Strategies Of Firms In China, Kenneth G. L. Huang, Xuesong Geng, Heli Wang

Research Collection Lee Kong Chian School Of Business

This study develops a novel conceptual framework to understand the differential impact of formal institutional regime shift in intellectual property rights on the innovation and patenting strategies of Chinese and Western firms operating in China. We argue that to the extent that Chinese firms have been deeply embedded in China’s informal institutions,they are less responsive to formal institutional changes than Western firms operating in China. Using the major China patent law reform of 2001 as an exogenous event, we find results consistent with our key arguments: With the strengthening of the previously weak (utility model) patent protection, Chinese firms are …

Related Parties As Used In Transfer Pricing, Jow Lee Ying, Yong Sing Yuan

Research Collection School Of Accountancy

The paper examines the scope of related party transactions falling under the OECD Transfer Pricing Guidelines (TPG) and the transfer pricing regimes of selected tax jurisdictions. The OECD TPG does not deal with the concept of associated enterprises as used in Article 9 of the OECD Multilateral Tax Convention (MTC), while Article 9 of the OECD MTC does not define the terms used to describe associated enterprises. This gives rise to the question of what exactly was intended for under the scope of Article 9 and its consequent applicability. At the same time, many jurisdictions define related party transactions for …

Conditional Conservatism And Debt Versus Equity Financing, Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo, Yen H. Tong

Research Collection School Of Accountancy

Extant research suggests that conditional conservatism reduces information asymmetry between a firm and its shareholders as well as its debtholders. However, there is little evidence on whether conditional conservatism reduces information asymmetry differentially for shareholders and debtholders. We use the setting of a firm's choice between equity versus debt when it seeks a significant amount of external financing to examine this research question. We find that when firms raise a significant amount of external financing, the use of equity (versus debt) increases with the level of conservatism. We also find that the reduction in cost of equity associated with conservatism …

Exchange And Refund Of Complementary Products, Yoonju Han, Sandeep R. Chandukala, Hai Che

Research Collection Lee Kong Chian School Of Business

A common dilemma a consumer faces during product return pertains to the decision of exchanging the product or obtaining a refund. This issue becomes even more salient for durable goods, when the initial purchase involves complementary products from different categories. This research examines consumer’s trade-off decision between returning and keeping complementary products by exploring various retail actions (using umbrella branded products (UBP)) and customer characteristics. We also investigate the trade-off between product exchange and refund when consumer returns a product. We find interesting extensions to past research wherein UBP are returned less and result in greater exchange than refund. Furthermore, …

Institutional Regime Shift In Intellectual Property Rights And Innovation Strategies Of Firms In China, Kenneth Guang-Lih Huang, Xuesong Geng, Heli Wang

Research Collection Lee Kong Chian School Of Business

This study develops a novel conceptual framework to understand the differential impact of formal institutional regime shift in intellectual property rights on the innovation and patenting strategies of Chinese and Western firms operating in China. We argue that to the extent that Chinese firms have been deeply embedded in China’s informal institutions, they are less responsive to formal institutional changes than Western firms operating in China. Using the major China patent law reform of 2001 as an exogenous event, we find results consistent with our key arguments: With the strengthening of the previously weak (utility model) patent protection, Chinese firms …

When The Target May Know Better: Effects Of Experience And Information Asymmetries On Value From Mergers And Acquisitions, Ilya R. P. Cuypers, Youtha Cuypers, Xavier Martin

Research Collection Lee Kong Chian School Of Business

Extending research on the effect of experience on acquisition outcomes, we examine how the differential in previous M&A experience between the target and the acquirer affects the value they, respectively, obtain when the acquirer takes over the target. Drawing on literature about organizational learning, negotiation, and information economics, we theorize that the party with greater experience will be able to obtain more value. Furthermore, we theorize that the effect of differential M&A experience on value obtained is contingent on the level of information asymmetry the acquirer faces with respect to the target, specifically as a function of the target's product-market …

Mammography Among Utah Women, Susan R. Madsen, Elyse Barnes, Robbyn T. Scribner

Marketing and Strategy Faculty Publications

Breast cancer is one of the most commonly occurring cancers among U.S. women and the primary cause of cancer death among women in Utah. Yet, research has found that deaths from breast cancer can be substantially reduced if the tumor is discovered early, and mammography screening is the most effective method for the early detection. However, despite the advantages of mammography screening for reducing mortality, not all women receive screening according to recommended guidelines, and screening rates remain low among certain subpopulations of women. This is also true in Utah; in fact, a recent study showed Utah to be among …