Business Commons^™

Do Auditors Respond To Changes In Clients’ Analyst Coverage? Evidence From A Natural Experiment, Mohammad Alkhamees

USF Tampa Graduate Theses and Dissertations

Prior research has established that analysts serve as an important monitor of managementand improve the quality of firms’ financial reporting. In this study, I utilize the natural experiment resulting from the mergers and closures of brokerage houses, to examine whether this exogenous change in firms’ information environment impacts the audit process. Specifically, I examine whether reductions in analyst coverage have an effect on auditor effort proxied by audit fees and audit report lag, as well as financial reporting quality, measured by future restatements. I find that client firms pay significantly higher audit fees following an exogenous reduction in analyst coverage …

Honey Tree: A Neo-Soul Album, Artist & Musical Development Through The Electronic Press Kit, Raine Welterlen

University Honors Theses

This paper describes the process of preparing a Neo-Soul album for public release including monetization, marketing, arrangement, and production.

Editorial, Michael E. Whitman, Herbert J. Mattord, Hossain Shahriar

Journal of Cybersecurity Education, Research and Practice

Since 2016, it has been the mission of the Journal of Cybersecurity Education, Research, and Practice (JCERP) to be a premier outlet for high-quality information security and cybersecurity-related articles of interest to teaching faculty and students. This is the 12^th edition of the (JCERP) and, as ever, we are seeking authors who produce high-quality research and practice-oriented articles focused on the development and delivery of information security and cybersecurity curriculum, innovation in applied scholarship, and industry best practices in information security and cybersecurity in the enterprise for double-blind review and publication. The journal invites submissions on Information Security, Cybersecurity, …

Understanding Different Biases That Affect Theinvestor Decision Behaviour, Ashi Bansal, Kritika Arora, Manasi Mishra, Mohammad Haider, Shubham Sharma, Simran Gupta, Nidhi Singh

Management Dynamics

No abstract provided.

Role Of Financial Literacy And Self-Efficacy On Bias And Investment Decision Making, Ananya Tripathi, Niharika Agrawal, Kaushik Sharma, Gaurav Pandey, Shivam Verma, Smally ., Shrishti Mittal, Nidhi Singh

Management Dynamics

No abstract provided.

Behavioural Finance Effect On Stock Price Trends During Covid-19 Pandemic, Arpita Jain, Siddhi Agrawal, Simanta Goswami, Sidhant Banga, Suryakant Kumar, Nidhi Singh

Management Dynamics

No abstract provided.

Open Science Practices In Gambling Research Publications (2016–2019): A Scoping Review, Eric R. Louderback, Sally M. Gainsbury, Robert M. Heirene, Karen Amichia, Alessandra Grossman, Bo J. Bernhard, Debi A. Laplante

International Gaming Institute Faculty Research

The replication crisis has stimulated researchers around the world to adopt open science research practices intended to reduce publication bias and improve research quality. Open science practices include study pre-registration, open data, open access, and avoiding methods that can lead to publication bias and low replication rates. Although gambling studies uses similar research methods as behavioral research fields that have struggled with replication, we know little about the uptake of open science research practices in gambling-focused research. We conducted a scoping review of 500 recent (1/1/2016–12/1/2019) studies focused on gambling and problem gambling to examine the use of open science …

Differentiated Banking In India: The Road Ahead, Akshay Kumar Mishra

Management Dynamics

No abstract provided.

Impact Of Orientation Program On Teacher's Performance, Akshay Kumar Mishra

Management Dynamics

No abstract provided.

Change In Trading Propensity (Inclination) Before And Post Covid-19 Role Of Bias, Aditi Srivastava, Raman Sharma, Mahak Gupta, Srishti Singh, Samarth Agarwal, Nidhi Singh

Management Dynamics

No abstract provided.

Estrategias De Reactivación Postpandemia Sector Terciario, Fusagasugá, Colombia, Elizabeth Ann Escobar Cazal, María Cristina Velásquez Ardila, Gonzalo Escobar Reyes, Marisol Ruíz Toloza

Ciencias Administrativas, Económicas y Contables

Ante la emergencia sanitaria global, incidente negativamente en la economía de los países, el gobierno colombiano expidió el Decreto 417 declarando el Estado de Emergencia Económica, Social y Ecológica en el territorio Nacional. El Decreto 531 que ordena el aislamiento preventivo obligatorio de todos los ciudadanos de la Nación, autorizando la circulación de personas y vehículos relacionados con la prestación de servicios de salud, transporte de carga de elementos de primera necesidad, servicios públicos y telecomunicaciones, servicios bancarios, fuerza pública, servicio de seguridad, servidores públicos que cumplen actividades de calamidad y emergencia económica, servicio público de taxis. Esta norma excluyó …

2022-June-08-Meet Whitney Blessing ('25)- Rotation At Pinneys Prescription Shop, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Meet Whitney Blessing (’25), from Kingsport, Tennessee, served a rotation at Pinney’s Prescription Shop in her hometown. Her preceptor is Dr. Spencer Pinney.

Learn more about her experience:

What does your day look like on rotation?

On a normal day of rotations, I was able to help count prescriptions, answer phones, assist the pharmacist and technicians in daily task, and administer immunizations to patients. During times that were slow, I was able to learn more about the medication adherence packaging, compounding, e-care plans, and MTM services that the pharmacy offers.

What is something unique about this rotation you might not …

How To Effectively Mentor Students Online, Mai P. Trinh

Management Faculty Publications

No abstract provided.

Are All Pictures Worth 1,000 Words? An Investigation Of Fit Between Graph Type And Performance On Accounting Data Analytics Tasks, Shawn Paul Granitto

USF Tampa Graduate Theses and Dissertations

The usefulness of accounting data is directly dependent on the presentation and interpretation of the data (DeSanctis and Jarvenpaa 1989; Brown-Liburd et al. 2015; Cao et al. 2015). While both corporate accounting and public accounting have a large focus on data analytics and visualizations, accountants in both fields have reported to have minimal experience creating visualizations and observe a growing use of visualizations within their role (Krumwiede 2019; Buchheit et al. 2020; Gibson et al. 2020). Vessey (1991) finds that the appropriateness of a visualization can impact a user’s decision-making performance. Although prior studies have provided suggestions of when to …

Exploring The Synergy Between R&D And Advertising And Firm Performance, He-Boong Kwon, Jooh Lee, Laee Choi

Rohrer College of Business Departmental Research

Purpose

This paper explores the nonlinear interactions of research and development (R&D) and advertising and their synergistic effect on firm performance using Tobin's Q. This study also aims to investigate differential synergy patterns under varying levels of exports with a precision impact on performance.

Design/methodology/approach

Unlike a conventional statistical approach, this study uniquely presents a neural network approach to explore the dynamic interplay of strategic factors. A multilayer perceptron neural network (MPNN) is designed to capture complex interaction patterns through a predictive analytic process.

Findings

This study finds that the impact of R&D and advertising is positive, with a greater …

Forms Of Community Engagement In Neighborhood Food Retail: Healthy Community Stores Case Study Project, Ravneet Kuar, Megan R. Winkler, Sara John, Julia Deangelo, Rachael D. Dombrowski, Ashley Hickson, Samantha M. Sundermeir, Christina Kasprzak, Bree Bode, Alex B. Hill, Emma C. Lewis, Uriyoán Colón-Ramos, Jake Munch, Lillian L. Witting, Angela Odoms-Young, Joel Gittelsohn, Lucia A. Leone

Urban Studies and Planning Faculty Research Publications

Community engagement is well established as a key to improving public health. Prior food environment research has largely studied community engagement as an intervention component, leaving much unknown about how food retailers may already engage in this work. The purpose of this study was to explore the community engagement activities employed by neighborhood food retailers located in lower-income communities with explicit health missions to understand the ways stores involve and work with their communities. A multiple case study methodology was utilized among seven retailers in urban U.S. settings, which collected multiple sources of data at each retailer, including in-depth interviews, …

Housing Affordability For Top Occupations In Nevada Metros, 2022, Kristian Thymianos, Elia Del Carmen Solano-Patricio, Ally M. Beckwith, Caitlin J. Saladino, William E. Brown Jr.

Housing & Real Estate

This fact sheet combines housing and employment data from the National Housing Conference (NHC) and the Bureau of Labor Statistics (BLS) to examine housing affordability for the 10 most common occupations in the Las Vegas-Henderson-Paradise, NV and the Reno-Sparks, NV metropolitan statistical areas (MSAs) in Quarter 1 of 2022.

Roles Of Indulgence Versus Restraint Culture And Ability To Savor The Moment In The Link Between Income And Subjective Well-Being, Bin Li, Sijun Wang, Xinyue Cui, Zhen Tang

Marketing & Business Law Faculty Works

Over the past few decades, various academic fields have reported contradictory findings regarding whether income is positively or negatively associated with subjective well-being (SWB). To reconcile the inconclusive observations, researchers tend to use various mediators and moderators that could explain why income is more strongly associated with SWB for certain groups of people and why income could be negatively associated with SWB for other groups. This study endeavored to first test additional mediation roles of financial satisfaction and a sense of control in the link between income and three related yet distinct measures of SWB: life satisfaction, happiness, and emotional …

2022-06-07 Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes from June 7, 2022.

The Relationship Between Work-Life Balance, Job Satisfaction, Age, And Gender, Diana Fernandez, Suzanne Lebin

The Journal of Advancing Education Practice

This paper explored the relationship between job satisfaction and the perception of work-life balance using a dataset (n = 856) from The Workplace Equity Survey (Spilka, et al., 2020). We also investigated the perceptions of work-life balance between age groups and gender groups. Chi-square tests revealed significant correlations in perceptions of work-life balance based on sentiments of job satisfaction. ANOVAs were conducted to investigate the perceptions of work-life balance between different age groups and gender groups. Significant differences were observed between different age groups, but not between the different gender groups. Results of the study support the notion that perceptions …

Public Health Student Selected To Share College Experience With Future Missouri Students, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Clarifying And Measuring Inclusive Leadership, Kelly Mason Hamilton

Dissertations and Theses

Many organizations view diversity as a strategic business priority that provides important benefits such as increased creativity and innovation. Research indicates, however, that the potential benefits of diversity cannot be realized without employees feeling a sense of inclusion, which involves feeling like one belongs and can be themselves at work. Although scholars acknowledge the important role managers play in fostering inclusion, there remains limited research on specific behaviors they can enact to foster inclusion perceptions in their work groups. Additionally, there is a lack of agreement in the literature about the scope of "inclusive leadership." Historically, scholars viewed inclusive leadership …

2022-June-06-Etsu Hosting Event Celebrating Juneteenth, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (June 6, 2022) – East Tennessee State University will commemorate Juneteenth, a federal holiday that celebrates the end of slavery in the United States, in an on-campus event later this month.  

The celebration is planned for Friday, June 17, at 11:30 a.m. at the Mary V. Jordan Multicultural Center, located on the second floor of the renovated D.P. Culp Student Center.

Celebration is June 17

“This is an incredibly important holiday that we are pleased to say has grown in popularity in recent decades,” said Steven C. Ellis, interim director of the ETSU Multicultural Center. “We invite …

Assessment Of Students' Attitudes Towards Entrepreneurship Development Initiatives In Kwara State University, Malete (Case Study Of Faculty Of Communication And Information Science), Yakub Olayinka Ahmed, Abdulakeem Sodeeq Sulyman

Library Philosophy and Practice (e-journal)

This study assesses the attitudes of students of Faculty of Communication and Information Science, Kwara State University, Malete, towards entrepreneurship development initiatives. It raises five (5) objectives and questions to achieve its aims. It adopts case study method as its research design and the students of Faculty of Communication and Information Science are its population. It uses simple random sampling technique to administer questionnaires to 250 students. Out of the 250 questionnaires administered, only 200 are returned, representing 80% return rate. The study’s findings reveal that the students are aware of entrepreneurship initiatives through the Centre for Technical, Vocational and …

Assessing The Cost And Fuel Consumption Of Off-Road Agricultural Equipment, Michael Mccullough, Lynn Hamilton, Cory Walters

Agribusiness

Since 1995, U.S. Environmental Protection Agency (EPA) emission rules have mandated that off-road engine manufacturers gradually phase in lower emitting diesel engines across all tractor and other off-road equipment sold in the United States. Starting in 1996 with Tier 1 emission standards for tractors between 175-750 horsepower (hp), all tractors were scheduled to be rated as Tier 4 Final by 2015. During the transition period, emission credit agreements made between manufacturers and EPA allowed for nonattainment of some tractors such that several tractor models were produced post 2015 that did not meet Tier 4 Final standards. Tier 4 standards are …

Us Consumer Identification Of The Health Benefits Of Dietary Fiber And Consideration Of Fiber When Making Food Choices, Christopher Gustafson, Devin J. Rose

Department of Agricultural Economics: Faculty Publications

The purposes of this study were to (1) determine beliefs in the health benefits of dietary fiber, an under-consumed nutrient of public health concern, and (2) determine the relationship between beliefs about dietary fiber and consideration of fiber when making food choices. We conducted a nationally representative within-subject randomized online survey of 42,018 US primary shoppers in May–June 2021. Participants selected health benefits they believed were associated with consumption of fiber from a list of six benefits recognized by the Food and Drug Administration (FDA), one indirect benefit, and one unrelated benefit. Respondents then indicated which nutrients, if any, they …

2022-June-03-Ccrhs Hall Of Fame, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (June 3, 2022) – The East Tennessee State University College of Clinical and Rehabilitative Health Sciences recognized its 2021 Distinguished Alumna and Hall of Fame inductees on Thursday, May 19.

Pictured from left-right are Joseph and Coreen Osucha, who accepted the ETSU College of Clinical and Rehabilitative Health Sciences Hall of Fame award presented posthumously to their daughter, Kimberly Ann Osucha; Hall of Fame honorees Danielle Garland, Karen A. Gibbs and Lisa Vaughn Tipton; and Distinguished Alumna Dr. Tiffany A. Love. Not pictured: Judith A. Johnson.

Dr. Tiffany A. Love is the college’s Distinguished Alumna. Love …

2022-June-03-Biomedical Sciences Research Grants, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (June 3, 2022)– Three researchers in the Department of Biomedical Sciences of East Tennessee State University’s Quillen College of Medicine recently received grant funding for projects that could impact the treatment of such wide-ranging ailments as Alzheimer’s disease, PTSD and a variety of inflammatory diseases

Dr. Russell Brown and his laboratory have partnered with P2D Bioscience Inc. of Cincinnati in developing a first-in-class treatment for Alzheimer’s disease. His project is a sub-award of $230,000 over two years from the National Institutes of Health (NIH), National Institute on Aging.

“Our drug is an orally effective combination that targets …

Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.