Business Commons^™

What Is The Cost Of Transparency? Does It Outweigh The Benefits Obtained From Greater Transparency?, Viktoria Wöhrer

Research Collection School Of Accountancy

Currently, the scope of tax transparency is increasing on a global level. Taxpayers and third parties have to provide more information to both tax authorities and the general public. Increasing transparency should hamper both tax evasion and tax avoidance. The tax transparency initiatives should contribute to providing tax administrations with useful information for assessing tax risks and specifically targeting those issues in an audit. Greater transparency does however not only contribute to the combat against tax avoidance and tax evasion but also involves an increased degree of data gathering, reporting and information exchange either from taxpayers to tax authorities or …

Objective Or Subjective – Anti-Treaty Shopping Policy In Select Asian Jurisdictions In The Post-Beps World, Andy Baik, Matthias Petutschnig

Research Collection School Of Accountancy

BEPS Action 6 proposes two distinct anti abuse measures to be incorporated into the OECD Model Convention and subsequently into the various bilateral tax treaties: A Limitation on Benefits (LoB) clause and Principal Purpose Test (PPT). While both anti abuse measures are new to the OECD Model Convention, various countries around the world have implemented either LoB or PPT clauses or both into their tax treaties. This paper analyses the treaty network of eight Asian / Pacific jurisdictions (Australia, China, Hong Kong, Japan, Malaysia, Singapore, and Taiwan) with respect to the anti-abuse measures employed in these treaties. The majority of …

On Substitutability And Complementarity In Discrete Choice Models, Guiyun Feng, Xiaobo Li, Zizhuo Wang

Research Collection Lee Kong Chian School Of Business

In this paper, we propose the concepts of substitutability and complementarity in discrete choice models. These concepts concern whether the choice probability of one alternative in a choice model increases or decreases with the utility of another alternative, and they play important roles in capturing certain practical choice patterns, such as the halo effect. We study conditions on discrete choice models that will lead to substitutability and complementarity. We also present ways of constructing choice models that exhibit complementary property.

Mindfulness And The Risk-Resilience Tradeoff In Organizations, Ravi S. Kudesia, Jochen Reb

Research Collection Lee Kong Chian School Of Business

Through this chapter, we seek to contribute to ongoing discussion about risk, resilience, and how they can be jointly managed (see Linkov, Trump, & Keisler, 2018), particularly in the context of organizations. We start by reviewing the traditional image of organizations. In this traditional image, processes related to risk and resilience are seen as complementary, as these processes pertain to distinct aspects of the organizational environment. We then complicate this theoretical image by introducing five underappreciated ways that risk and resilience processes may not be complementary in practice—because the aspects of the environment to which these processes pertain cannot always …

Contextualizing Social Power Research Within Organizational Behavior, Michael Schaerer, Alice J. Lee, Adam D. Galinsky, Stefan Thau

Research Collection Lee Kong Chian School Of Business

Although there has been tremendous scientific interest in social power, much of this recent research has relied on experiments in context-poor settings. However, organizations – a context in which power differences emerge naturally – are more complex and dynamic. The current review discusses whether and how defining organizational features at the intrapersonal level (multiple dimensions of hierarchy, dynamics over time, attentional demands), interpersonal level (interdependence, repeated interactions), and organizational level (accountability, culture, virtual work) moderate the effects of power. We also discuss ways to systematically incorporate organizational complexities into the study of social power and recommend fruitful avenues for future …

We’Re Less Likely To Collaborate In Bad Economic Times, Nina Sirola

Research Collection Lee Kong Chian School Of Business

In the fall of 1930, the U.S. economy was on a path to recovery following a contraction that occurred the year before. However, worries about the state of the economy, and the banking system in particular, prompted an increasing number of bank customers to attempt to withdraw their funds, an event known as a bank run. Because banks normally keep only a small proportion of deposits in cash, bank runs create a self-fulfilling prophecy such that initial concerns about banks’ possible insolvency ultimately cause insolvency. The bank run of 1930 resulted in the worst economic downturn in the modern history, …

We’Re Less Likely To Collaborate In Bad Economic Times, Nina Sirola

Research Collection Lee Kong Chian School Of Business

In the fall of 1930, the U.S. economy was on a path to recovery following a contraction that occurred the year before. However, worries about the state of the economy, and the banking system in particular, prompted an increasing number of bank customers to attempt to withdraw their funds, an event known as a bank run. Because banks normally keep only a small proportion of deposits in cash, bank runs create a self-fulfilling prophecy such that initial concerns about banks’ possible insolvency ultimately cause insolvency. The bank run of 1930 resulted in the worst economic downturn in the modern history, …

Heads Will Roll! Routes To Effective Trust Repair In The Aftermath Of A Ceo Transgression, Donald L. Ferrin, Cecily D. Cooper, Kurt T. Dirks, Peter H. Kim

Research Collection Lee Kong Chian School Of Business

CEO transgressions are a common storyline in today's business press. Such incidents result in the need to repair trust for both the CEO and the organisation that the CEO leads. Existing empirical research on trust repair has focused primarily on interpersonal trust, resulting in a body of knowledge that provides many insights to the errant CEO but few insights for those who aim to repair trust in the organisation. Since organisations also need to regain the trust of stakeholders after a CEO transgression, research on organisational trust repair is clearly warranted. Organisations have options for trust repair that are not …

The Indigenization Of Crisis Response Strategies In The Context Of China, Augustine Pang, Yang Hu

Research Collection Lee Kong Chian School Of Business

Crisis communication, which has been dominated by a practical perspective, has become a nexus where theory meets application. Despite mounting interest in theoretical studies, crisis communication lacks cultural contextualization. Asian communication researchers have advocated for the need to indigenize communication, drawing relevance to cultural influences. In this study, the authors explored indigenous corporate crisis response strategies in the context of China through nine cases. Three Chinese indigenous strategies were identified through qualitative content analysis of corporate crisis responses. These strategies are “barnacle,” “third-party endorsement,” and “setting up new topics.” The differences with Western frameworks were also discussed.

Building Relationships Through Dialogic Communication: Organizations, Stakeholders, And Computer-Mediated Communication, Augustine Pang, Wonsun Shin, Zijian Lew, Joseph B. Walther

Research Collection Lee Kong Chian School Of Business

Online media are integral to daily life, and while many organizations use them to reach broad audiences, others still appear to be uncomfortable with online media because they do not understand how to maximize their potential to interact effectively with stakeholders. Numerous organizations use online media for one-way communication to disseminate information, despite the affordances of the media platforms for two-way, dialogic communication. This article draws on two dominant interpersonal theories of computer-mediated communication—social information processing theory and the hyperpersonal model—to propose dialogic strategies that organizations can use to improve their online communication with their stakeholders. We illustrate the application …

When The Tables Are Turned: The Effects Of The 2016 Us Presidential Election On In-Group Favoritism And Out-Group Hostility, Burak Oc, Celia Moore, Michael R. Bashshur

Research Collection Lee Kong Chian School Of Business

The outcome of the 2016 U.S. Presidential election was a big surprise to many, as the majority of polls had predicted the opposite outcome. In this two-stage cross-sectional study, we focus on how Democrats and Republicans reacted to this electoral surprise and how these reactions might have influenced the way they allocated resources to each other in small groups. We find that, before the election, Republicans showed greater in-group favoritism than Democrats, who treated others equally, regardless of their political affiliation. We then show that Democrats experienced the election outcome as an ego shock and, in the week following the …

The Impact Of Advertising Share Of Voice On The Idiosyncratic Risk Of The Firm, Sungkyun Moon, Kapil R. Tuli, Anirban Mukherjee

Research Collection Lee Kong Chian School Of Business

Integrating literature in marketing, finance and accounting, this study examines the impact ofa firms’ advertising share of voice (ASOV) on investors’ uncertainty about its future financialperformance, i.e., firms’ idiosyncratic risk. Drawing on signaling theory, authors propose that ASOV serves as a signal for investors such that higher ASOV reduces idiosyncratic risk. Consistent with this argument, analysis of 2,777 publicly listed firms over a two-decade period (1995-2014) shows that ASOV has a significant negative effect on idiosyncratic risk.In addition, consistent with the argument that ASOV is a more credible signal when firmshave higher cash flows; authors find that the negative impact …

Scarcity In The Twenty-First Century: How The Resource Nexus Affects Management, Simon J. D. Schillebeeckx, Mark Workman, Charles Dean

Research Collection Lee Kong Chian School Of Business

Since theadvent of the 21st century and especially since the food andfinancial crisis in 2008, concerns about natural resource availability haveresurfaced. While scarcity concerns date back hundreds of years and arefoundational to economics, how scarcity is interpreted or framed has evolved significantlyin the last two centuries. In this chapter, we recount the evolving scarcity discourseand specifically address the most recent iteration that centres on the idea ofa resource nexus. While significant attention to the nexus has been paid bypolicy-makers and scholars interested in especially water, management scholarshave so far remained absent from these debates. Given recent calls to address grand …

The Management Of Natural Resources: An Overview And Research Agenda, Gerard George, Simon J.D. Schillebeeckx, Teng Lit Liak

Research Collection Lee Kong Chian School Of Business

Natural resources underpin the foundation of human activity. Individuals and organizations consume vast amounts of natural resources as a matter of routine without much cognizance of their continued availability in the future or the true cost of a depleting natural resource. Over the past decades of industrial activity, organizations, communities, and nations have acted to protect their interests by investing in and securing their supplies of natural resources that support economic growth. An industrial complex, now variously termed as extractive industries, supplies crucial non-renewable natural resources such as oil and coal for energy or iron and aluminum for construction. Our …

Sleep And Work: The Interactive Mechanism [睡眠与工作：相互作用机制], Xiaotian Sheng, Zihan Liu, Xichao Zhang, Heng Guo, Shu Da, Shiyi Zhou

Research Collection Lee Kong Chian School Of Business

Sleep-related problems are becoming increasingly severer for workers, which draws great attention from researchers. Based on important empirical researches in recent years, we finish a systematic summary of the conceptualization, measurement, antecedents and consequences of sleep in the workplace. In general, researches measure individual’s sleep from two dimensions including sleep duration and sleep quality. Objective records and subjective reports are both used to collect data. Antecedents of sleep problems can be classified as environmental factors, cognitive factor and behavioral factors. Unsatisfactory sleep also has a negative influence on the psychological state and behaviors of workers, which may lead to workplace …

Projecting Lower Competence To Maintain Moral Warmth In The Avoidance Of Prosocial Requests, Peggy J. Liu, Stephanie C. Lin

Research Collection Lee Kong Chian School Of Business

When faced with prosocial requests, consumers face a difficult decision between taking on the request’s burden or appearing unwarm (unkind, uncaring). We propose that the desire to refuse such requests while protecting a morally warm image leads consumers to under-represent their competence. Although consumers care strongly about being viewed as competent, five studies showed that they downplayed their competence to sidestep a prosocial request. This effect occurred across both self-reported and behavioral displays of competence. Further, the downplaying competence effect only occurred when facing an undesirable prosocial request, not a similarly undesirable proself request. The final studies showed that people …

Reducing Sepsis Mortality: A Cloud-Based Alert Approach, Janet A. Zink

Theses and Dissertations

The aim of this study is to examine the impact of a cloud-based CDS alerting system for SIRS, a precursor to sepsis, and sepsis itself, on adult patient and process outcomes at VCU Health System. The two main hypotheses are: 1) the implementation of cloud-based SIRS and sepsis alerts will lead to lower sepsis-related mortality and lower average length of stay, and 2) the implementation of cloud-based SIRS and sepsis alerts will lead to more frequent ordering of the Sepsis PowerPlan and more recording of sepsis diagnoses. To measure these outcomes, a pre-post study was conducted. A pre-implementation group diagnosed …

A Multi-Objective Framework For Information Security Public Policy: The Case Of Health Informatics, Kane Smith

Theses and Dissertations

Detailed holistic patient data is critical for healthcare organizations to better serve their patient populations. This information allows healthcare organizations to create a detailed and holistic record of a patient’s health. However, this large aggregation of personally identifiable patient data raises serious privacy and security concerns amongst patients. For this reason, patient concerns around the privacy and security of information retained by healthcare organizations must be addressed through the development of effective public policy. This research, therefore argues that any decision making process aimed at developing public policy dealing with patient data privacy and security concerns should not only address …

Loyalty Program Effectiveness: An Examination Of Mainstream And Niche Sport Fan-Team Relationships, Lisa S. Rufer

Theses and Dissertations

The purpose of this study was to explore the efficacy of using loyalty programs on sport fans’ relationship quality and fan engagement toward sport organizations. This study also sought to explore which relationship quality and fan engagement factors potentially differed as a result of using loyalty programs. Since there are two major defined sport levels, differences were explored across niche and mainstream sport organizations. Using relationship marketing as the theoretical framework, participants (n = 678) were administered a 55-item instrument that included revised relationship quality and fan engagement scales. Quantitative data were used to run confirmatory factor analyses, analyses of …

Comparison Of Hiring Strategies Of Orthodontic Private Practitioners, Steven C. Petritz

Theses and Dissertations

COMPARISON OF HIRING STRATEGIES OF ORTHODONTIC PRIVATE PRACTITIONERS

By Steven C. Petritz, D.D.S.

A thesis submitted in partial fulfillment of the requirements for the degree of Master of Science in Dentistry at Virginia Commonwealth University

Virginia Commonwealth University, 2018

Thesis Director: Bhavna Shroff, D.D.S., M.Dent.Sc., M.P.A.

Virginia Commonwealth University Department of Orthodontics Program Director

Purpose: Evaluate factors that influence hiring outcomes of clinical and non-clinical staff in orthodontic private practices.

Methods: Orthodontists (n=1968) were surveyed regarding their hiring methods and outcomes. Responses were summarized using descriptive statistics. Chi-square tests were used to compare between hiring strategies and outcomes. …

Good Game, Greyory Blake

Theses and Dissertations

This thesis and its corresponding art installation, Lessons from Ziggy, attempts to deconstruct the variables prevalent within several complex systems, analyze their transformations, and propose a methodology for reasserting the soap box within the display pedestal. In this text, there are several key and specific examples of the transformation of various signifiers (i.e. media-bred fear’s transformation into a political tactic of surveillance, contemporary freneticism’s transformation into complacency, and community’s transformation into nationalism as a state weapon). In this essay, all of these concepts are contextualized within the exponential growth of new technologies. That is to say, all of these semiotic …

Understanding Knowledge Sharing Motivation In The Public Sector: Application Of Self-Determination And Person-Environment Fit Theories, Jaeyong Lee

Theses and Dissertations

Knowledge has been recognized as an important resource that should be carefully managed in order to enhance organizational competitiveness. Therefore, it is important to manage knowledge resources that have been learned and stored in organizations. Several scholars in the public administration literature have examined whether public service motivation (PSM) can help employees share their knowledge in ways that contribute to the effective functioning of public organizations. However, the mechanisms by which PSM influences individuals’ propensity to share knowledge have not been clarified by past research.

Against this background, at first, this study contributes to understanding the relationship between PSM and …

Consuming Digital Debris In The Plasticene, Stephen R. Parks

Theses and Dissertations

Claims of customization and control by socio-technical industries are altering the role of consumer and producer. These narratives are often misleading attempts to engage consumers with new forms of technology. By addressing capitalist intent, material, and the reproduction limits of 3-D printed objects’, I observe the aspirational promise of becoming a producer of my own belongings through new networks of production. I am interested in gaining a better understanding of the data consumed that perpetuates hyper-consumptive tendencies for new technological apparatuses. My role as a designer focuses on the resolution of not only the surface of the object through 3-D …

2018-00-00 Water Quality Report, Morehead State University. Water System Office.

Staff Congress Records

Water quality report for Morehead State University for 2018.

2018 Msu Benefits Guide, Morehead State University. Office Of Human Resources.

Staff Congress Records

2018 Morehead State University Benefits Guide.

Market Ambiguity And Individual Investor Information Demand, Rajib Hasan, Abdullah Kumas, Joyce Van Der Laan Smith

Accounting Faculty Publications

We examine whether ambiguity in the market leads to an increase in information demand by individual investors. Drawing on the asset-pricing model proposed by Mele and Sangiorgi (2015), which incorporates market ambiguity, we measure individual information demand using daily Google searches and measure market ambiguity using a metric based on the market trades of institutional investors. We find that individual investors increase their information demand during periods of greater market ambiguity. We also provide evidence that information demand from individual investors spikes around earnings announcement days primarily when market uncertainty is driven by net-selling activity. Overall, these results suggest that …

A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Philip K. Hong, Daniel Gyung Paik, Joyce Van Der Laan Smith

Accounting Faculty Publications

This paper explores whether differences in accounting standards influence reporting behavior within the U.S. institutional environment where both IFRS and U.S. GAAP are used for reporting purposes. We focus on the accounting for impairment of long-lived assets, an area where significant differences exist between U.S. GAAP and IFRS. We identify all U.S.-listed firms who have recognized long-lived asset impairment losses during the 2004–2012 period. From these firms, we identify firms following IFRS, then develop a matched sample of U.S. GAAP firms, using a propensity score matching procedure. We examine the relation between impairment loss and unexpectedly high or low earnings …

Anticipation And Reaction To Going Concern Modified Audit Opinions By Sophisticated Investors, Marshall A. Geiger, Abdullah Kumas

Accounting Faculty Publications

The purpose of this paper is to examine whether institutional investors (i) anticipate a distressed firm's receipt of a first‐time going‐concern modified audit opinion, and (ii) react to a first‐time going‐concern modified opinion by engaging in abnormal net selling of firm shares. Using a proprietary database of US institutional investor trades, we find that institutional investors are net sellers of first‐time going‐concern opinion firms beginning 6 months before the release of the report and remain net sellers through the subsequent 3 months. We also find that the severity of the reasons auditors modify their opinions is associated with increased trading …

The Association Between Audit Fees And Accounting Restatement Resulting From Accounting Fraud And Clerical Errors, Daniel Gyung Paik, Taewoo Kim, Kip Krumwiede, Brandon B. Lee

Accounting Faculty Publications

Restatements of financial reporting arise from many sources including changes in accounting rules, changes in reporting entity, accounting errors, and fraud (or “irregularities”). Theory predicts that audit effort (measured by audit fees) and financial report restatements should be negatively associated because more audit effort means that auditors should be more likely to find errors or other issues that could lead to later restatement (Shibano 1990; Matsumura and Tucker, 1992; Lobo and Zhao, 2013). However, other studies have found either a positive association or no association between audit fees and subsequent restatements (Kinney et al., 2004; Stanley and DeZoort, 2007; Cao …

A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Daniel Gyung Paik, Keejae Hong, Joyce Van Der Laan Smith

Accounting Faculty Publications

This paper explores whether differences in accounting standards influence reporting behavior within the U.S. institutional environment where both IFRS and U.S. GAAP are used for reporting purposes. We focus on the accounting for impairment of long-lived assets, an area where significant differences exist between U.S. GAAP and IFRS. We identify all U.S.-listed firms who have recognized long-lived asset impairment losses during the 2004 to 2012 period. From these firms, we identify firms following IFRS, then develop a matched sample of U.S. GAAP firms, using a propensity score matching procedure. We examine the relation between impairment loss and unexpectedly high or …