Business Commons^™

What Do We Really Know About How Habituation To Warnings Occurs Over Time? A Longitudinal Fmri Study Of Habituation And Polymorphic Warnings, Anthony Vance, Brock Kirwan, Daniel Bjornn, Jeff Jenkins, Bonnie Brinton Anderson

Faculty Publications

A major inhibitor of the effectiveness of security warnings is habituation: decreased response to a repeated warning. Although habituation develops over time, previous studies have examined habituation and possible solutions to its effects only within a single experimental session, providing an incomplete view of the problem. To address this gap, we conducted a longitudinal experiment that examines how habituation develops over the course of a five-day workweek and how polymorphic warnings decrease habituation. We measured habituation using two complementary methods simultaneously: functional magnetic resonance imaging (fMRI) and eye tracking.

Our results show a dramatic drop in attention throughout the workweek …

Development And Application Of A Self-Report Measure For Assessing Sensitive Infordevelopment And Application Of A Self-Report Measure For Assessing Sensitive Information Disclosures Across Multiple Modesultiple Modes, Matthew D. Pickard, David Wilson, Catherine A. Roster

Faculty Publications

Building on the literature that approaches selfdisclosure as a decision-making process, we proposed a selfreported Sensitive Information Disclosure (SID) measure and tested the measure’s reliability and validity in two studies across a variety of interview modes and settings. We used theory to identify potential dimensions of sensitive information disclosures, created potential scale items, performed two separate card sorts, and validated the resulting pool of items in two separate experiments. Participants answered the SID scale items following an interview involving sensitive information, potential risk, and after-disclosure vulnerability. Study 1 was a laboratory experiment conducted with 165 university students. Exploratory factor analysis …

Using Wearable Devices For Non-Invasive, Inexpensive Physiological Data Collection, James Gaskin, Jeffrey Jenkins, Thomas Meservy, Jacob Steffen, Katherine Payne

Faculty Publications

Using sensors to gather physiological data about users can provide valuable insights for Information Systems (IS) research that are not availed through traditional measures. While useful in many laboratory settings, many of these physiological sensors (e.g., fMRI, EEG, EKG, etc.) are impractical and severely limited in other scenarios due to (1) prohibitive cost, (2) small sample size, (3) invasiveness, and (4) the difficulty to match psychological traits to physiological measures. In this study, we demonstrate how inexpensive consumer-grade wearable technologies overcome these first three limitations while we extend existing research on exploring the fourth limitation.

Partly Cloudy, Scattered Clients: Cloud Implementation In The Federal Government, Elston H. Steele, Indira R. Guzman, James Gaskin, Monica Adya

Faculty Publications

While cloud computing adoption is on the rise, barriers continue to play a critical role in delaying the progress of some cloud computing adoption efforts. In 2010 the United States federal government launched the ‘Cloud First’ policy which requires government agencies to consider the adoption of cloud computing when the solution is secure, reliable and cost effective (Kundra, 2010). Unfortunately, cloud computing adoption among federal agencies has been sluggish. This study investigates pressures asserted to facilitate cloud computing adoption. Although a vast amount of literature exists, very few studies empirically investigate cloud computing adoption from an institutional perspective in concert …

An Experimental Investigation Of The Individual And Joint Effects Of Financial And Non-Financial Incentives On Knowledge Sharing Using Enterprise Social Media, Degan Kettles, Robert D. St. Louis, Paul John Steinbart

Faculty Publications

Many organizations implement enterprise social media (ESM) in an effort to capture and store valuable knowledge that employees possess. Unfortunately, more often than not, employees do not make a large number of knowledge contributions. Using agency theory and contingency theory as foundations, we examine managerial interventions that can improve knowledge contribution rates in ESM. Specifically, we investigate the individual and joint effects of paying people to share knowledge, providing social cues, and having supporting and policing moderators on knowledge sharing. We further examine how two contingency factors—the nature of an employee’s compensation scheme (variable or fixed) for their primary work …

Embodied Conversational Agent-Based Deception Detection, Aaron C. Elkins, Jeffrey G. Proudfoot, Nathan Twyman, Judee K. Burgoon, Jay F. Nunamaker Jr.

Faculty Publications

An Embodied Conversational Agent-based human deception detection system was tested in a laboratory experiment during which some subjects had committed a mock crime and had guilty knowledge of that crime. Sensor signals were analyzed for their ability to discriminate between guilty/deceptive and innocent/truthful examinees and suitability for conducting automated agent-based deception interviews. Electrodermal activity confirmed the presence of arousal during the agent-based interviews.

Path From Paper To Paperless At Abana O&P, Stephanie Lutfallah

Honors Capstones

No abstract provided.

St. John Publishing Business Plan, Nicholas Leo

Honors Capstones

No abstract provided.

How Does Intentional Earnings Smoothing Vary With Managerial Ability?, Peter Demerjian, Melissa F. Lewis-Western, Sarah Mcvay

Faculty Publications

We investigate if high-ability managers are more likely to intentionally smooth earnings, a form of earnings management, and when they are more likely to do so. Although prior studies provide evidence that high-ability managers report higher quality earnings, the literature does not indicate whether this behavior is common because of (or happens in spite of) high-ability managers’ intentional smoothing activities. We find that (1) high-ability managers are significantly more likely to engage in intentional smoothing, (2) their intentional smoothing is associated with improved future operating performance, and (3) their intentional smoothing is more prevalent when the smoothing either benefits shareholders, …

The Consequences Of Audit-Related Earnings Revisions, Jacob Z. Haislip, Linda A. Myers, Susan Scholz, Timothy Seidel

Faculty Publications

In this paper, we investigate the consequences that auditors and their clients face when earnings announced in an unaudited earnings release are subsequently revised, presumably as a result of year-end audit procedures, so that earnings as reported in the 10-K differ from earnings as previously announced. Specifically, we examine whether the likelihood of an auditor ‘losing the client’ is greater following such revisions, and whether the likelihood of dismissal is influenced by revisions that more negatively impact earnings, that cause the client to miss important earnings benchmarks, by greater local auditor competition, or by auditor characteristics. We also examine audit …

Does Aggregated Returns Disclosure Increase Portfolio Risk Taking?, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian

Faculty Publications

Many experiments have found that participants take more investment risk if they see less frequent returns, portfolio-level returns (rather than each individual asset’s returns), or longhorizon (rather than one-year) historical return distributions. In contrast, we find that such information aggregation treatments do not affect total equity investment when we make the investment environment more realistic than in prior experiments. Previously documented aggregation effects are not robust to changes in the risky asset’s return distribution or to the introduction of a multiday delay between portfolio choice and return realizations.

Changes In Corporate Effective Tax Rates Over The Past 25 Years, Scott D. Dyreng, Michelle Hanlon, Edward L. Maydew, Jacob Thornock

Faculty Publications

We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wis- dom, the decline in effective tax rates is not concentrated in multinational firms; effective tax rates have declined at approximately the same rate for both multinational and domes- tic firms. Moreover, within multinational firms, both foreign and domestic effective rates have decreased. Finally, changes in firm characteristics and declining foreign statutory tax rates explain little of the overall decrease in effective rates.

Self-Efficacy Of Risk Taking In Outdoor Recreation As A Predictor Of The Self-Efficacy Of Risk Taking In Essay Writing, Stacy T. Taniguchi, John Bennion, Mat D. Duerden, Mark A. Widmer, Meagan Ricks

Faculty Publications

During two decades of teaching, we have observed that writing students seem more emotionally honest when their writing class is accompanied by an outdoor recreation component. The ability to take perceived risks is important to both outdoor recreation and writing; thus, we postulated that confidence gained in taking risks in outdoor experiences might affect students’ confidence in taking risks in their reflective writing. In this study, we applied Bandura’s (1997) self-efficacy theory to two classes of writing students, one that included outdoor experience and one that did not. We examined whether participating in outdoor activities would increase the self-efficacy of …

Creating Experiences For Study-Abroad Tourists, Gary D. Ellis, Patti A. Freeman, Jingxian Jiang

Faculty Publications

Effects of tourist activity type and locus of activity structure on subjective experiences of study-abroad tourists were examined. Subjective experiences measured included perceived value, delight, and prevalence of deep structured experience. These subjective experiences (n = 208) were measured immediately following participation in tourist activities at 13 attractions and settings. Each tourist activity was coded according to (a) experience type, and (b) locus of activity structure. Experience type categories included activities emphasizing narratives (engagement), activities emphasizing sensory stimulation (absorption), activities requiring skill performance (immersion), and familiar activities. Locus of activity structure referred to the source of the primary determinants …

The Impact Of Shadow It Systems On Perceived Information Credibility And Managerial Decision Making, Noah Myers, Matthew Starliper, Scott L. Summers, David A. Wood

Faculty Publications

Business trends show that more and more employees are creating shadow IT systems—IT systems that are not sanctioned or monitored by the IT department. This paper examines how the use of shadow IT in product costing impacts managers’ perceptions of information credibility and managerial decision-making. Using two experiments, we find that participants view information from shadow IT systems as less credible and they are less impacted by and less willing to rely on costing reports produced from shadow IT systems versus non-shadow IT systems. We also find that although participants are concerned about the credibility of shadow IT systems, they …

The Effects Of Gamification On Corporate Compliance Training: A Field Experiment Of True Office Anti-Corruption Training Programs, Ryan J. Baxter, D. Kip Holderness, David A. Wood

Faculty Publications

Companies rely on internal controls to comply with the U.S. Foreign Corrupt Practices Act and the U.K. Bribery Act. One such control is anti-corruption employee training. Although corporate training is a key component of anti-fraud policies and procedures, it is often perceived as dull by employees. To motivate greater engagement, firms are experimenting with training that involves elements of digital games, known as gamification. We perform a field experiment with 158 employees of a large, multinational bank to examine the effectiveness of gamified anticorruption training. We find that employees strongly prefer gamified training to traditional, nongamified training and that gamified …

Factors Influencing Recruitment Of Non-Accounting Business Professionals Into Internal Auditing, Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders, David A. Wood

Faculty Publications

This paper examines factors affecting non-accounting business professionals’ willingness to work in internal auditing. In a 2 x 6 experiment with 502 participants from across the country, we find that, in contrast to prior research examining accountants, business professionals have relatively favorable views of internal audit. Although they hold favorable views, participants were still less likely to apply for a position labeled as internal audit than an identical position with an alternate label. Varying the structure of internal audit, including job responsibilities, career path, and sourcing arrangement, did not affect participants’ willingness to apply for an internal audit position. We …

A Commitment Contract To Achieve Virologic Suppression In Poorly Adherent Patients With Hiv/Aids, Marcella Alsan, John Beshears, Wendy S. Armstrong, James J. Choi, Brigitte C. Madrian, Minh Ly T. Nguyen, Carlos Del Rio, David Laibson, Vincent C. Marconi

Faculty Publications

Objective—Assess whether a commitment contract informed by behavioral economics leads to persistent virologic suppression among HIV-positive patients with poor antiretroviral therapy (ART) adherence.

Design—Single-center pilot randomized clinical trial, plus a non-randomized control group.

Setting—Publicly-funded HIV clinic in Atlanta, Georgia, USA.

Intervention—The study involved three arms. (i) Participants in the provider visit incentive arm received $30 after attending each scheduled provider visit. (ii) Participants in the incentive choice arm were given a choice between the above arrangement and a commitment contract that made the $30 payment conditional on both attending the provider visit and meeting an ART adherence threshold. (iii) The …

2017 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

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 …

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 …

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 …

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. …

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 …

واقع الاقتصاد العراقي ومتطلبات اصلاحه, ثامر عبد العالي كاظم

Muthanna Journal of Administrative and Economics Sciences

يعد العراق من الدول التي تعاني من تدهور كبير في معدلات النمو الاقتصادي الذي يمثل الهدف الرئيس لجميع الدول ، اذ لا يمكن تصور عملية التنمية بدون ان تكون هناك معدلات مرتفعة ومستمرة من النمو الاقتصادي ، والعراق يعتمد منذ امد بعيد وحتى اليوم على القطاع النفطي الذي يهيمن على نسبة كبيرة تتراوح بين 40 – 62 % من الناتج المحلي الاجمالي و 78 – 98 % من ايرادات الموازنة العامة للدولة وعلى ما نسبته 83 – 99 % من اجمالي الصادرات خلال المدة 2003 – 2014 ، تؤكد هذه البيانات وجود اختلالات بنيوية كبيرة جعلت الاقتصاد العراقي مرهون بتبعيته …

The Enterprise Resource Planning (Erp) Systems Implementations According To Critical Success Factors (Csfs) To Add Value For An Organization, Dafer Rzok Saker

Muthanna Journal of Administrative and Economics Sciences

this paper addresses the adopting of implementations enterprise resource planning ERP system based on critical success factors (CSF). We reviewed the execution of enterprise resource planning (ERP) according to five different areas: USA, Australia, China, Middle East, and EU. During our research, seven CSFs covered to compare five different regions to find the best implementation of ERP. The CSFs that we found are “Fit between ERP and business/process, Project champion ERP strategy and implementation methodology, Communication, Change management culture and programme, Business plan /vision /goals /justification, appropriate business and IT legacy systems”. In these seven CSFs, some were most frequently …

Identifying Key Areas Of Worklife And Their Interactive Effect In Explaining Pakistani Nurses’ Burnout, Faisal Qadeer, Amnah Imtiaz, Imran Hameed

Management Faculty Publications

We examined the effect of incongruence in the areas of worklife (AWL) on burnout of nurses. Specifically, we were interested in identifying the most important AWL and interactions among AWL and psychological resilience in explaining nurses’ burnout. Incongruence in the worklife escalates burnout and resilience is a coping trait. The phenomenon needs to be studied in developing countries where entirely different health dilemmas exist. A cross sectional survey was conducted from 147 nurses. SEM through AMOS 21 and Process Macro of SPSS was used for data analysis. Two AWL namely control and reward, emerged out to be the most important …

Determinants Of Cash Holding Of Listed Manufacturing Companies In The Indonesian Stock Exchange, Muhammad Arfan, Hasan Basri, Risma Handayani, M. Shabri Abd. Majid,, Heru Fahlevi, Azimah Dianah

DLSU Business & Economics Review

This study is primarily aimed at identifying significant factors that affect the level of cash holding of 77 manufacturing companies listed in the Indonesian Stock Exchange for the period 2009 to 2013. Factors normally identified in the literature that affect cash holding, including the levels of growth opportunity, networking capital, and financial leverage of firms, are examined in the study. Other than these variables, this study also incorporated the profitability and capital expenditure of the firms as controlled variables. Out of 138 manufacturing companies, 77 companies were selected as sample of the study using the purposive sampling technique. Secondary data …

Advancing Customer Experience Theory: Five-Way Conversations In Two-Person Customer-Marketer Talk, Carol M. Megehee, Arch G. Woodside

AMTP Proceedings 2017

This study advances customer experience theory (CET) by configuring research on talk, storytelling, customer-marketer interactions, and customer assessments of experiences in encounters with sales and hospitality/service representatives. Customers’ introspections and assessments of their meetings with marketers constitutes one genre of storytelling that include not only surface talk between two persons but surface and subsurface (nonconscious) talk between persons and within self. Practical implications include creative storytelling scripts for performing in sales and service training programs in firms and classroom contexts. Given the centrality of face-to-face meetings in many consumer shopping contexts (e.g., cars, houses, medical services; campus visits by high …

An Assessment Of Engagement, Self-Pacing And Learning In A Flipped Marketing Classroom: An Exploratory Study, James R. Shock, Jill K. Maher

AMTP Proceedings 2017

This study examines the possible impact of engagement and self-pacing on student learning in a flipped classroom environment. Survey responses from 33 students were used in this exploratory study. Results indicate that engagement and self-pacing showed significance, impacting self-reported learning. This preliminary study suggests a flipped classroom improves student learning in marketing. It is expected that a larger sample size with improved measures will uncover other relationships within the flipped classroom model.