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2017

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Articles 5011 - 5040 of 5608

Full-Text Articles in Business

Emotional Intelligence In Leadership And Project Success Within Virtual Teams, Betsy Ferronato Jan 2017

Emotional Intelligence In Leadership And Project Success Within Virtual Teams, Betsy Ferronato

Walden Dissertations and Doctoral Studies

Previous literature has focused on the traits of various leadership styles. Due to the lack of research on leadership styles, the focus of this study was to identify which emotional intelligence characteristics of a leader are significant to the success of virtual team projects. Supported by emotional intelligence and transformational leadership theories, the research questions addressed (a) whether, among virtual teams, a relationship exists between overall emotional intelligence scores and the success of virtual project teams, and (b) to what extent virtual team leaders' abilities to express and use their emotions predict the success of virtual team projects. The target …

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Strategies To Secure Sustainable Funding For Nonprofit Organizations, Jasmine Y. Hardy Jan 2017

Strategies To Secure Sustainable Funding For Nonprofit Organizations, Jasmine Y. Hardy

Walden Dissertations and Doctoral Studies

There are 1.4 million active nonprofit organizations in the United States; however, funding sustainability often forces nonprofit senior leaders into closure, which can lead to increased unemployment and decreased services provided to local communities. Nonprofit senior leaders seek help from scholars, at times, to identify strategies to secure sustainable funding sources, improve the sustainability of funding, or prevent or reverse losses of funding to their organizations. Through the conceptual lens of the general systems theory, the 2015-2016 Baldrige Excellence Framework and Criteria, and single- and double-loop learning, this single-case study explored strategies used to secure sustainable funding for nonprofit organizations …

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Relationship Between The California Drought And Almond Demand, Wayne E. Lacy Jan 2017

Relationship Between The California Drought And Almond Demand, Wayne E. Lacy

Walden Dissertations and Doctoral Studies

Areas of California's Central Valley are sinking at rates up to 1 foot per year due to subsidence caused, in part, by the state's years-long drought, challenging growers to locate additional water sources for their crops. Supply and demand theory guided this correlational study. The purpose of the study was to examine the financial impact of drought on almond demand. This study included annualized historical almond industry data for the United States (N = 97), downloaded from a United States Department of Agriculture database. The results of multiple linear regression analysis indicated that the model was capable of predicting almond …

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Successful Strategies Used By Small Business Owners For Company Sustainability, Robert Oppong Jan 2017

Successful Strategies Used By Small Business Owners For Company Sustainability, Robert Oppong

Walden Dissertations and Doctoral Studies

According to the U.S. Small Business Administration, African Americans are the fastest growing entrepreneurial minority group in the United States. However, they suffer the highest business failure rates. The research design for this study was a multiple case study to explore the strategies small business owners used to succeed in business beyond 5 years. The conceptual framework for this study was the systems theory. The population was small business owners in the Dallas-Fort Worth metropolis, Texas. Data collection sources included semistructured interviews, company documents, company websites, and site visit observations. The data analysis process included data cleaning, uploading transcribed interviews …

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Effective Strategies Small Retail Leaders Use To Engage Employees, Dr. Janet Lynn Deskins Jan 2017

Effective Strategies Small Retail Leaders Use To Engage Employees, Dr. Janet Lynn Deskins

Walden Dissertations and Doctoral Studies

Research suggests that 70% of North American employees are disengaged in the workplace. Some small retail managers lack strategies for engaging employees. Using the employee engagement framework, the purpose of this descriptive case study was to explore successful strategies that small retail managers use to engage employees. The target population was small retail leaders, purposefully selected because of their success with engaging employees at an Orlando, Florida, company. Data collection was through face-to-face interviews with 5 leaders; and a review of archived organizational documents, including company memorandums, central email software, and online customer reviews through social media websites such as …

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Success Strategies Of Latin American Immigrant Small Business Entrepreneurs, Bruce David Gaynor Jan 2017

Success Strategies Of Latin American Immigrant Small Business Entrepreneurs, Bruce David Gaynor

Walden Dissertations and Doctoral Studies

Small business restaurants represent a significant segment of the U.S. economy; however, many small business restaurants fail before 5 years of operation. The purpose of this exploratory multiple case study was to explore the strategies entrepreneurs used to sustain operations beyond 5 years. The population for this study was 3 Latin American immigrant small business restaurant owners in the central part of the U.S. state of Georgia, who had sustained operations for more than 5 years. The conceptual framework consisted of entrepreneurship and knowledge management theories. The data derived from semistructured interviews and organizational documents presented by the participants. Data …

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Strategies To Improve Job Satisfaction And Reduce Voluntary Employee Turnover Of Nurses, Stewart Proctor Jan 2017

Strategies To Improve Job Satisfaction And Reduce Voluntary Employee Turnover Of Nurses, Stewart Proctor

Walden Dissertations and Doctoral Studies

Job satisfaction and employee turnover affect the health care industry in the form of overworked staff, inadequate health care, and loss of profits. In 2015, the United States health care industry had a shortage of over 923,000 registered nurses. Health care organizations lose an estimated $1.4 to $2.1 billion each year because of registered nurse (RN) turnover. These factors indicate that some managers lack the strategies to increase job satisfaction and reduce RN turnover. The purpose of this single case study was to use the Herzberg 2-factor theory to explore strategies 5 health care leaders use to improve nurses' job …

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Primary Care Nurse Practitioners And Organizational Culture, Leanne Christine Rowand Jan 2017

Primary Care Nurse Practitioners And Organizational Culture, Leanne Christine Rowand

Walden Dissertations and Doctoral Studies

Nurse practitioners (NPs) were introduced to the British Columbia healthcare system 12 years ago. Integration challenges related to infrastructure and relationships between administrators and physicians continue. The purpose of this project was to understand how nurse practitioners, working in primary care roles, experience the organizational climate within their healthcare agency. Kanter's empowerment theory guided this project. Data were collected using the Nurse Practitioner Primary Care Organizational Climate Questionnaire. A total of 64 NPs relayed their degree of perceived organizational support. NPs scored highest on Autonomy and Independent Practice (Mean [M] = 3.54, Standard Deviation [SD] = 0.59). Organizational Support and …

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Competition Among Domestic Apparel Manufacturers, Mary Simpson Jan 2017

Competition Among Domestic Apparel Manufacturers, Mary Simpson

Walden Dissertations and Doctoral Studies

Apparel manufacturing characterizes a sustainable means of creating employment and encouraging economic growth; however, 86% of U.S. apparel manufacturing companies and 74.7% in North Carolina have closed since the late 1990s. Less than 3% of apparel bought in the United States is domestic. The purpose of this case study was to explore the strategies used by American apparel manufacturing business leaders who produce competitive products using Porter's diamond theory as the conceptual framework. Data were collected through semistructured interviews of 4 business leaders from an apparel manufacturer that had been in business a minimum of 5 years in North Carolina. …

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Strategies For Reducing Voluntary Employee Turnover, Xiomara Dejesus Jan 2017

Strategies For Reducing Voluntary Employee Turnover, Xiomara Dejesus

Walden Dissertations and Doctoral Studies

The high costs associated with turnover and the loss of skilled employees have a significant adverse effect on organizational performance. The loss of one skilled worker can cost 25-500% of an employee's salary with respect to replacement, training, and productivity. The purpose of this descriptive multiple case study was to explore strategies for frontline managers and human resource managers to reduce voluntary employee turnover. The sample consisted of 5 frontline supervisors and 6 human resource leaders with successful experience designing and implementing strategies to reduce voluntary employee turnover in 8 organizations in Orange County, Florida. The conceptual framework for this …

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Ownership And Identities Of The Largest Shareholders And Dividend Policy: Evidence From Vietnam, Trien Vinh Le, Trang Huyen Le Jan 2017

Ownership And Identities Of The Largest Shareholders And Dividend Policy: Evidence From Vietnam, Trien Vinh Le, Trang Huyen Le

Research Collection School Of Accountancy

This study investigates the relationship between the level of shareholdings and identities of the largest shareholders, and cash dividend policy. The study is conducted with a sample of 180 firms listed on Vietnam stock exchange markets from 2009 to 2013. The fixed effect model is employed to analyze the balanced panel data. The results show that the higher the level of holdings by the largest shareholders, the lower the dividend payout. Moreover, companies with the State and Foreign investors as the largest shareholders have higher dividend payout ratio than companies with local investors and managers as the largest shareholders. The …

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Marital Status And Earnings Management, Gilles Hillary, Sterling Huang, Yanping Xu Jan 2017

Marital Status And Earnings Management, Gilles Hillary, Sterling Huang, Yanping Xu

Research Collection School Of Accountancy

In this note, we examine the effect of CEO marital status on the riskiness of financial reporting. Using multiple proxies, we find that firms headed by a single CEO display a higher degree of earnings management than those headed by a married CEO. The effect is economically significant. Our results persist in an instrumental variable regression, suggesting that our results are not driven by innate heterogeneity in preferences.

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Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan Jan 2017

Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Online learning has been gaining widespread adoption due to its success in enhancing student-learning outcomes and improving student academic performance. This paper describes an online tutorial to teach resource-event-agent (REA) data modeling in an undergraduate accounting information systems course. The REA online tutorial reflects a self-study application designed to help students improve their understanding of the REA data model. As such, the tutorial acts as a supplement to lectures by reinforcing the concepts and incorporating practices to assess student understanding. Instructors can access the REA online tutorial at http://smu.sg/rea. An independent survey by the University's Centre for Teaching Excellence found …

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A Systems View Of Is Governance And It Governance: A Case Study Of The Virginia Department Of Transportation, Bernard Farkas Jan 2017

A Systems View Of Is Governance And It Governance: A Case Study Of The Virginia Department Of Transportation, Bernard Farkas

Theses and Dissertations

A review of the research related to Information Technology (IT) governance reveals that researchers have yet to use systems theory directly as a basis for understanding IT governance; however, analysis of these researchers’ various definitions of IT governance shows a concurrence between these definitions and the characteristics of a system. This case study research adopts a systems imagination to observe IS and IT governance in the Virginia Department of Transportation (VDOT), which has a budget of over $5 billion and over 7,500 employees and has recently conducted a strategic assessment of its IT organization - including IS and IT governance. …

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Codification Of Statements On Auditing Standard, Numbers 122 To 132, As Of January 2017, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Codification Of Statements On Auditing Standard, Numbers 122 To 132, As Of January 2017, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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The Internet As An Information Intermediary, Michael S. Drake, Jacob Thornock, Brady J. Twedt Jan 2017

The Internet As An Information Intermediary, Michael S. Drake, Jacob Thornock, Brady J. Twedt

Faculty Publications

The internet is an enormous and growing source of information for investors about the opinions of others. Virtually any individual with internet access can express opinions about firms and editorialize about company news. However, to date we know very little about the impact these nontraditional internet intermediaries have on markets. We develop a framework wherein internet information intermediaries fall along a spectrum of professionalism and document a nuanced relationship between coverage by these intermediaries and capital market effects. Using a novel dataset that tracks coverage of companies by individuals posting on thousands of websites, we find that coverage by professional …

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The Effect Of Industry Co-Location On Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, Dawn Matsumoto Jan 2017

The Effect Of Industry Co-Location On Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, Dawn Matsumoto

Faculty Publications

We examine how the co-location of firms in the same industry affects analysts’ cost of gathering and processing information. We find that when the firms in an analyst’s portfolio are located farther away from other firms in the same industry, the analyst’s portfolio size is smaller and average forecast accuracy is lower. We further find that the additional costs that analysts incur to follow distant firms are amplified when earnings are more difficult to forecast. Lastly, we provide some evidence that managers are more knowledgeable about other firms in the same geographic area. Specifically, managers are more likely to reference …

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Auditors’ Response To Assessments Of High Control Risk: Further Insights*, Timothy Seidel Jan 2017

Auditors’ Response To Assessments Of High Control Risk: Further Insights*, Timothy Seidel

Faculty Publications

Auditing standards prescribe a risk-based approach where auditors assess the risk of material misstatement and then design and perform audit procedures to reduce audit risk to an appropriately low level. Prior research suggests that auditors are responsive to high control-risk assessment (CRA), but that this response is, perhaps, only partially effective at reducing audit risk, with relatively little insight into where and why this occurs. By refining analyses to more detailed levels of the audit, I extend this research by providing further insight into auditors’ response to high CRA. I examine and find that audit fees are significantly higher for …

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Irs Attention, Zahn Bozanic, Jeffrey L. Hoopes, Jacob Thornock, Braden M. Williams Jan 2017

Irs Attention, Zahn Bozanic, Jeffrey L. Hoopes, Jacob Thornock, Braden M. Williams

Faculty Publications

We study how public and private disclosure requirements interact to influence both tax regulator enforcement and firm disclosure. To capture IRS enforcement activities, we introduce a novel data set of IRS acquisition of firms’ public financial disclosures, which we label IRS attention. We examine the implementation of two new disclosure requirements that potentially alter IRS attention: FIN 48, which increased public tax disclosure requirements, and Schedule UTP, which increased private tax disclosure. We find that IRS attention increased following FIN 48 but subsequently decreased following Schedule UTP, consistent with public and private disclosure interacting to influence tax enforcement. We next …

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General Accounting And Auditing Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

General Accounting And Auditing Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Developments In Preparation, Compilation, And Review Engagements, 2017/18; Alert, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Developments In Preparation, Compilation, And Review Engagements, 2017/18; Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Employee Benefit Plans, January 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Employee Benefit Plans, January 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Government Auditing Standards And Single Audit Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Government Auditing Standards And Single Audit Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2017, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2017, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1®) , January 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1®) , January 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Not-For-Profit Entities Industry Developments - 2017; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Not-For-Profit Entities Industry Developments - 2017; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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An Investigation Of Buyers’ Forecast Sharing And Ordering Behavior In A Two-Stage Supply Chain, Minseok Park Jan 2017

An Investigation Of Buyers’ Forecast Sharing And Ordering Behavior In A Two-Stage Supply Chain, Minseok Park

Theses and Dissertations

Profitably balancing demand and supply is a continuous challenge for companies under changing market conditions, and the potential benefit of collaboration between supply chain partners cannot be overlooked by any firm who strives to succeed. One of the key elements to successful collaboration is sharing of forecast information between supply chain partners. However, when supply shortage is expected, buyers may inflate order quantities and/or order forecasts to secure sufficient supply. An important question that arises is how the supplier should allocate inventory to customers when shortage exists. Literature shows that certain allocation policies can reduce buyers’ order inflation behavior. However, …

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Innovative Revenue Management Practices With Probabilistic Elements, Övünç Yılmaz Jan 2017

Innovative Revenue Management Practices With Probabilistic Elements, Övünç Yılmaz

Theses and Dissertations

Sale of products with a probabilistic nature, where customers do not know which product they will receive at the time of service, has become popular over the recent years. In the revenue management literature, there has been a growing interest in understanding these modern approaches using analytical techniques. On the other hand, customer-centric revenue management has been replacing the long-standing inventory-centric approach because of the availability of rich data sets by focusing on understanding and predicting customer behavior and then optimizing price and/or quantity related decisions. In this dissertation, we take a customer-centric approach and do not only provide analytical …

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Three Essays On Relationships Among Financial Institutions, Chia-Chun Chiang Jan 2017

Three Essays On Relationships Among Financial Institutions, Chia-Chun Chiang

Theses and Dissertations

dissertation investigates relationships among financial institutions. I examine relationships from three different perspectives: relationships among affiliated banks and life insurers, correlated trading among life insurers, and relationships between insurers and bond dealers in the over-the-counter markets. The primary purpose of my research is to examine the benefits and drawbacks of relationships among financial institutions. The main findings are as follows. First, life insurers with bank affiliates had higher growth rates relative to other life insurers during the 2008 financial crisis. However, these Bank-Life Financial Holding Companies performed worse than Non-Bank-Life Financial Holding Companies during the same period. It indicates that …

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When Auditors’ Skeptical Judgments Do Not Lead To Skeptical Actions, Erin Michelle Hawkins Jan 2017

When Auditors’ Skeptical Judgments Do Not Lead To Skeptical Actions, Erin Michelle Hawkins

Theses and Dissertations

Auditors are required to maintain professional skepticism through the course of an audit engagement. Professional skepticism is maintained through both skeptical judgment and observable skeptical behavior (skeptical action). However, auditors who exhibit professional skepticism in judgment do not always exhibit professional skepticism in action. The present study examines whether social presence alters the likelihood of auditors acting on skeptical judgments by utilizing an experimental setting where participants interact with a hypothetical client using four different communication mediums varying in social presence. Results suggest that auditor-client interactions high in perceived social presence inhibit auditors from acting on skeptical judgments compared to …

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