Business Commons^™

Why Non-Accelerated Filers Voluntarily Comply With Sox 404b?, Zhenfeng Liu, Yun Cheng, Ruonan Liu

Eberhardt School of Business Faculty Articles

This paper investigates the managers’ incentives to voluntarily comply with SOX 404b and the determinants of firms who voluntarily disclose SOX 404b internal control over financial reporting assessment. We find that voluntary SOX 404b reporting non-accelerated filers are more likely to receive effective internal control over financial reporting opinion than accelerated filers and large accelerated filers. We find that voluntary SOX 404b reporting non-accelerated filers are more likely to hire Big Four as independent auditors than non-SOX 404b reporting non-accelerated filers. We also predict and found substantially sufficient cases where non-accelerated filers which used to be, or ex-post became accelerated …

Servant Leadership Behaviors That Positively Influence On-Time Delivery Of Committed Work By Agile Teams In A Scaled Agile Framework, Rob Barclay

Dissertations

This research found strong evidence that leaders who use Servant Leadership Behaviors (SLBs) positively influence on-time delivery of committed work by scrum teams in a Scaled Agile Framework (SAFe). In organizations using a Scaled Agile Framework to manage large programs, Agile teams plan work called “stories” within an iteration, which can range from one to four weeks. The stories are ultimately intended to deliver functionality to the end-user and have enough information within them for business and technical people to understand the intent, develop, test, and demonstrate a vertical slice of system functionality.

Our research used Servant Leadership theory to …

The Masks We Wear In The Workplace Masquerade: An Examination Of Antecedents Of Facades Of Conformity And The Impact Of Abusive Supervision, Kevin Sansberry Ii

Dissertations

Years of research conducted into abusive supervision (Tepper, 2000) have provided a greater understanding of how abusive supervision impacts workers including various negative outcomes as well as employee coping mechanisms. One of the possible ways that an employee may respond to abusive supervision is feigning their agreement with organizational values. The literature is somewhat deficient, however, in examining the manifestation of these facades of conformity (Hewlin, 2003). In this study, the relationship between abusive supervision and facades of conformity was examined, as well as several moderators of this relationship. The results indicated that abusive supervision was positively and significantly related …

What Is The Research Standard For Tenure And Promotion At U.S. Accounting Research Institutions Outside Of The Top 200?, Rodney Carmack

Dissertations

Prior studies provide benchmarking data for faculty promoted at the Top 75 U.S. Accounting Research Institutions (e.g., Glover et al. 2006 and Glover et al. 2012). The data from these studies help the academic accounting market operate more effectively and efficiently. The data are valuable for less seasoned scholars as they set goals for their research output, and for professors as they evaluate candidates’ cases for tenure both at their schools and on behalf of other universities. This paper extends Glover et al. (2012) to consider programs outside of the Top 200 U.S. Accounting Research Institutions (Glover, Prawitt, & Wood, …

Talent Retention: An Empirical Examination Of A 21st Century United States Department Of Agriculture, James Ellis Jordan Jr

Dissertations

Federal organizations at all levels are experiencing difficulty retaining talented employees and must examine current strategies to retain talented high performing employees. Thirty-one percent of government-wide employees will be eligible to retire by 2022 (GAO, 2019). As a result, government organizations need to examine generational expectations and values related to talent retention, which may prove beneficial when developing strategies for the current workforce. Semi-structured interviews were conducted with twenty-five Generation X and millennial federal government employees to gain an in-depth understanding of their insights related to talent retention in the federal government context. Additionally, supplemental quantitative data were collected that …

Are Universities Using The Right Assessment Tools During The Pandemic And Crisis Times?, Mohanad Halaweh

Higher Learning Research Communications

All industries have been affected by the COVID-19 pandemic and have worked to develop alternative strategies and actions to survive and continue business operations; the education sector is no exception. University administrators and instructors have faced challenges in finding the appropriate mechanisms to manage the final examination process. This essay suggests that project-based learning (PBL) assessment could be an effective alternative to online examinations. It advocates the adoption of PBL by highlighting the challenges/pitfalls associated with online exams supported by proctoring software tools.

The Law Of Black Mirror - Syllabus, Yafit Lev-Aretz, Nizan Packin

Open Educational Resources

Using episodes from the show Black Mirror as a study tool - a show that features tales that explore techno-paranoia - the course analyzes legal and policy considerations of futuristic or hypothetical case studies. The case studies tap into the collective unease about the modern world and bring up a variety of fascinating key philosophical, legal, and economic-based questions.

Tech Policy And Legal Theory Syllabus, Yafit Lev-Aretz, Nizan Packin

Open Educational Resources

Technology has changed dramatically over the last couple of decades. Currently, virtually all business industries are powered by large quantities of data. The potential as well as actual uses of business data, which oftentimes includes personal user data, raise complex issues of informed consent and data protection. This course will explore many of these complex issues, with the goal of guiding students into thinking about tech policy from a broad ethical perspective as well as preparing students to responsibly conduct themselves in different areas and industries in a world growingly dominated by technology.

Blockchain And Its Transformational Impact To Global Business, Mohammed Qaudeer

Operations Research and Engineering Management Theses and Dissertations

The advent of internet to the public back in 1994 resulted in the 4th industrial revolution disrupting and transforming business and communication models. As much as the transformation changed our lives and experiences, it has resulted in centralized models like Amazon and Facebook. It also resulted in exponential growth of Fraud, Identity theft, and lack of trust. Blockchain is considered an emerging technology of this era, which will trigger the 5th industrial revolution enabling another massive storm of disruptive transformation completely changing the current business models based on trust, security, collaboration and crypto currency. As the evolution of blockchain technology …

An Analysis Of Key Factors Influencing Integration Of Blockchain Into Shipping Companies In Taiwan, Tien-Chun Ho, Chien-Lung Hsu

Journal of Marine Science and Technology–Taiwan

The impact of blockchain technology in many industries has changed lives of people. With the advent of blockchain technology, digitizing shipping processes will become a critical element in the evolution of traditional shipping toward a continuous, intelligent, and highly efficient shipping system. Therefore, this research explores key influencing factors affecting the application of blockchain technology from the standpoint of shipping companies in Taiwan. The importance of the key factors was analyzed from survey questionnaires structured on BOCR (Benefits, Opportunities, Costs, and Risks) and the Fuzzy Analytical Hierarchy Process (Fuzzy AHP). Rooted in the results, the most important evaluation criteria are …

“Managing Errors” In The Perception Of Workplace Social Networks: The Case Of Workplace Cooperation, Patrizia Vecchi

Arts & Sciences Graduate Student Theses and Dissertations

Exchanging help with one’s coworkers is essential to survive the demands and pressures of modern organizational life. But individuals have a limited amount of resources to trade for others and thus necessitate to identify reliable exchange partners with whom the exchange can be beneficial. At the same time, individuals have reputations for cooperation to protect that they need to consider in deciding whether and to what extent they should make themselves and their resources available to colleagues. I argue that these evaluations are informed by the structure of the informal exchanges as the individual perceives it, and I examine the …

Emotions And Trust Repair: An Intrapersonal And Interpersonal Approach, Jonathan Ian Lee

Arts & Sciences Graduate Student Theses and Dissertations

Trust is an important element of relationships in organizations; however, it frequently is broken and requires repair. Research has provided insight into the cognitive mechanisms underlying trust repair. Surprisingly, however—given that trust violations are often highly emotional events—the role of emotions has been overlooked. My dissertation looks at the roles that emotions play in this process, with a particular focus on anger. Drawing on trust research and theories of emotions, I identify two routes through which emotions can impact trust repair. One route is intrapersonal: felt anger leads the victim to ruminate about the trust violation, making them less receptive …

The Ages Of Globalization: Geography, Technology, And Institutions, Brenda Massetti

Journal of Global Awareness

No abstract provided.

Continued Impact Of International Financial Reporting Standards On U.S. Generally Accepted Accounting Principles, Sylwia Gornik-Tomaszewski, Victoria Shoaf

Journal of Global Awareness

The milestone outcomes of over a decade of close cooperation between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on the convergence of U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS) have been highly publicized in the professional media. Great attention has been paid to such joint FASB and IASB projects as accounting for business combinations, fair value measurement, and revenue recognition. The impact of U.S. GAAP on IFRS has also been discussed and highlighted in many professional and academic resources. It should come as no surprise since FASB is …

Preparing Law Students For The Future Of Work, Technology, And Globalization, Tashfeen Ahmad

Journal of Global Awareness

This paper aims to assist lecturers, universities, and their administrators in improving their law degrees. This is in the context of the future of work. This paper will reflect on how to tailor a law degree to improve the employability of students with this degree. This piece emerged as a viewpoint to identify best practices to prepare a law student for better employability. Significant benefits and opportunities can be unlocked if educators apply and incorporate the findings from this piece. Educators should rethink how they deliver law degrees, keeping in mind the emerging trends in their respective job markets. This …

Combatting Covid-19 In Hungary, Marietta Pókay

Journal of Global Awareness

2020 has witnessed an allegedly unprecedented situation by the outbreak of the new coronavirus pandemic. Some countries are hit more harshly by COVID-19 than others, but we all suffer the medical, economic, and social consequences, although to various extent. Hungary does not perform badly in managing the situation. This article briefly describes how Hungary handles the healthcare and economic issues raised by this pandemic.

Music For One World: Moroccan Musical Experience Of Diversity, Fusion, Happiness, Healing, And Peace, Mark Reimer

Journal of Global Awareness

Although steeped in Islamic religion and culture, Morocco is a land of varying influences and histories, including those of the native Berbers, the Moors and Jews driven out of Spain, those who follow the pious Sufi culture of Islamic spiritualism, and the Gnawa slaves who were brought into southern Morocco by Arabs. The music, customs, values, and everyday lives of these disparate peoples continue to not only blend with each other’s but also to fuse Moroccan music and culture with those of Europe, Africa, and America. The influence of Moroccan music continues to play a vital role in shaping contemporary …

Reflections On Globalization From Behind The Closed Quarantined Door, Andrzej Sankowski

Journal of Global Awareness

There are opinions that coronavirus will cause the end of globalization. Using examples of the European Union’s and the United States’ reaction to the pandemic crisis and other factors, this essay argues that the coronavirus will not destroy globalization but transform it into another form. This essay identifies some evolving trends and indicators triggering certain processes and suggests directions and solutions that seem to be emerging. Conditions before and reactions to the pandemic are influencing the process and the outcomes.

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Letter From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Brave New World - Innovation 2.0 And Public Private Partnerhips (P3s), Rhonda S. Binda

Open Educational Resources

The trifecta of globalization, urbanization and digitization have created new opportunities and challenges across our nation, cities, boroughs and urban centers. Cities are in a unique position at the center of commerce and technology becoming hubs for innovation and practical application of emerging technology. In this rapidly changing 24/7 digitized world, city governments worldwide are leveraging innovation and technology to become more effective, efficient, transparent and to be able to better plan for and anticipate the needs of its citizens, businesses and community organizations. This class will provide the framework for how cities and communities can become smarter and more …

New Kid On The Blockchain: The Rise Of Cryptocurrency In The Global Arena: Humanitarian Usage With Blockchain, Rhonda S. Binda

Open Educational Resources

In 2018, the world was shaken by the fast rise of Bitcoin and other cryptocurrencies that use a decentralized, blockchain technology for payment transfers outside of the traditional banking system. The potential impact this alternative form of banking could have in the medium and long term on the over 2 billion people globally unbanked is tremendous. Additionally, blockchain itself is being used for value transfer combined with bio and genetic tagging technologies in refugee camps for example, bringing to rise a new era where technology for development is disrupting education, healthcare and security programs globally.

Brave New World - Reslience, Rhonda S. Binda

Open Educational Resources

The trifecta of globalization, urbanization and digitization have created new opportunities and challenges across our nation, cities, boroughs and urban centers. Cities are in a unique position at the center of commerce and technology becoming hubs for innovation and practical application of emerging technology. In this rapidly changing 24/7 digitized world, city governments worldwide are leveraging innovation and technology to become more effective, efficient, transparent and to be able to better plan for and anticipate the needs of its citizens, businesses and community organizations. This class will provide the framework for how cities and communities can become smarter and more …

2020-August-14-Johnson Named To Ctli, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY –  (August 14, 2020) Dr. Keith Johnson, Vice President for Equity and Inclusion at East Tennessee State University, is one of 30 leaders from across the state selected as the newest cohort for the Complete Tennessee Leadership Institute (CTLI).

By 2025, at least half of the jobs in Tennessee will require some type of postsecondary credential, according to data from the Center for Economic Research in Tennessee; latest figures from the Lumina Foundation put Tennessee’s college attainment rate at 45%. Since 2016, CTLI has created a space where leaders from across Tennessee collectively focus on eliminating barriers to …

Brave New World - The Rise Of Cities Globally: Urbanizationmeets Technological Innovation And Digitization, Rhonda S. Binda

Open Educational Resources

The trifecta of globalization, urbanization and digitization have created new opportunities and challenges across our nation, cities, boroughs and urban centers. Cities are in a unique position at the center of commerce and technology becoming hubs for innovation and practical application of emerging technology. In this rapidly changing 24/7 digitized world, city governments worldwide are leveraging innovation and technology to become more effective, efficient, transparent and to be able to better plan for and anticipate the needs of its citizens, businesses and community organizations. This class will provide the framework for how cities and communities can become smarter and more …

Global To Local: Creating 'Glocal' Links For Diplomacy, Rhonda S. Binda

Open Educational Resources

Over the past few years, “smart cities” have led in leveraging technology to modernize their services and infrastructure— and have emerged on the global stage on key issues of international concern. In 2017, Hidalgo and Horacio Rodríguez Larreta, Mayor of Buenos Aires, spearheaded the Urban 20 (U20), a platform for major cities in G20 countries to bring their “urban perspective” to the G20 member states in tackling common problems, showcasing their innovative approaches leveraging emerging technologies at the local level to tackle global issues. In April 2018, mayors from 20 cities signed the U20’s first Joint Declaration; six months later, …

The Underrepresentation Of Women Of Color In Senior Management Athletic Administration At Ncaa Division I Institutions, Shaquita M. Renelique

Student Theses and Dissertations

Mamie. Jezebel. Sapphire. Nurturer. Sexual. Emotional. The archetypes of women of color are powerful in their imagery and ability to limit the full identity of these women. The structural effects of these prototypes are visible in the lack of access that women of color have to college athletic administration and the treatment they face when they hold administrative positions. This study examined how the organizational culture of intercollegiate athletics promotes a hegemonic ideology based on gender and race, which leaves women of color marginalized. The purpose of this study was to explore the structural and ideological barriers shaping the pathways …

The Voices Of Professional Cheerleaders And Dancers: Perceptions Of Sexual Harassment, Melanie A. Hosty

Student Theses and Dissertations

Sexual harassment has persisted for decades but has recently gained attention, especially after the “Me Too” movement. Sexual harassment can happen to anyone, regardless of gender, age, race, or other characteristics. It can also occur anywhere, such as the workplace or in sport. This descriptive study looks at a sample of professional cheerleaders and dancers to determine their experience with sexual harassment. Through an open-ended questionnaire, they were given the opportunity to have their voices heard. Responses revealed who their harassers were, to whom they reported, and post-harassment symptoms, such as stress. Findings showed that fans and people within the …

The Promise Of Artificial Intelligence And Potential Impact On The Sales Function, Richard E. Plank, Pamela M. Peterson

AMTP Proceedings 2020

After a great deal of press and promise, artificial intelligence is beginning to make inroads in the sales function. In this paper, we follow on United Kingdom-based company called CloudApps and the firm's development of an artificial intelligence solution to address the issues inherent in the management of the sales pipeline. We then outline some of the other potential applications using artificial intelligence within an organizations' sales function.

Botanical Tour Of Christian Art At The National Museum Of Ancient Art (Lisbon, Portugal), Luis Mendonça De Carvalho, Francisca Maria Fernandes, Maria De Fátima Nunes, Miriam Lopes, Maria Vlachou, Paula Nozes, Ana Maria Costa

International Journal of Religious Tourism and Pilgrimage

Christian works of art, from the middle XIV to early XIX centuries, were studied in order to contribute to a new perspective of the cultural history of plants in Portuguese and European art displayed at the National Museum of Ancient Art (NMAA). The symbolic use of trees, leaves, flowers and fruits in painting, sculpture and tapestry were compared with theological data from the Bible, Apocrypha Gospels and codes of symbols from the XVII to XX centuries, as well as pictorial data from academic literature and photographic databases. We found 40 botanical taxa used as symbols that aimed to reinforce moral …