Business Commons^™

Reduced Audit Quality Acts: A Review And Organizational Model, Troy A. Hyatt, Douglas F. Prawitt, Kyle M. Stubbs

Accountancy Faculty Publications and Presentations

With increasing regulatory focus on improving audit quality, research on drivers of audit quality remains important to academics, professionals and regulators. One compelling branch of this research focuses on auditors' intentional actions that reduce audit quality, often referred to in the literature as reduced audit quality acts (RAQAs). This paper provides a review and synthesis of the RAQA literature, including a unifying definition for RAQAs and a model for organizing past and future RAQA research. With the model, we explore antecedents to RAQAs as well as the discovery of, responses to and subsequent consequences of RAQAs. We also discuss potential …

Fixed Income Fund Report, April 2024, Archway Investment Fund

Archway Investment Fund

No abstract provided.

Informed Trading In Peers Of M&A Firms: Evidence From M&A Advisor Banks, Xuanbo Li

Dissertations and Theses Collection (Open Access)

M&A advisor banks are privy to valuable and sensitive information through their service. I examine whether M&A advisor banks exploit such private information to trade in peers of M&A firms. I provide evidence that M&A advisor banks gain higher profits through their trading in peers of M&A firms, compared with non-advisor banks. Such informed trading is more intensive for M&A deals with larger impacts on peer firms (i.e., when the deal value is more significant for peer firms; when the M&A firms have larger market share in the industry; and when the stock price reactions of peer firms are stronger). …

Loose Purse Strings, Loose Cultures: How Resource Increase Affects Cultural Tightness-Looseness And Creativity In Large And Small Organizations, Caleb Chun Kwan Chu

Dissertations and Theses Collection (Open Access)

For over a decade, cultural tightness-looseness (TL) has established itself as a culture construct that is useful in diverse contexts at multiple levels. While most TL research has focused on TL consequences, less attention has been paid to TL antecedents. This dissertation proposes resource increase as a TL predictor and uses a resource-based perspective to review and extend extant TL literature. I empirically examine the effect of resource increase on incremental and radical creativity as mediated by TL at the team level. I also explore the moderating effect of organizational size on these team-level relationships. The data were drawn from …

Research On The Impact Of Tech Founders On Enterprise Innovation And Market Performance, Zhihao Xu

Dissertations and Theses Collection (Open Access)

In recent years, increased entrepreneurial projects have been spearheaded by scientists and technical experts. The likelihood of success for such entrepreneurship has garnered considerable attention.

Leveraging theories including upper echelons theory and attention-based view, this study develops an analytical framework, research hypotheses, and measurement models to examine the correlation between entrepreneurs’ technical backgrounds and enterprise performance. Use first-hand and second-hand data together constitute the core data sources. Utilizing a fixed effect regression analysis model, the study elucidates the correlation between the technical backgrounds of entrepreneurs and enterprise performance. Building upon empirical research, this study also selects entrepreneur cases of typical …

Ceo Polychronicity And Firm Resilience, Qianliang Xia

Dissertations and Theses Collection (Open Access)

In my dissertation, I examined the effect of CEO polychronicity on firm resilience. Building on the upper echelons theory, I argue that polychronic CEOs could divide their attention to multitask, which might prevent firms with extreme risk with more information acquired and backup plans reserved; in addition, polychronic CEOs should be more capable of handling the threats and disruptions. Thus, polychronic CEOs help build firm resilience. In addition, I propose the six moderators that could influence the effect of CEO polychronicity on firm resilience including market competition, market complexity, innovation capability, financial slack, TMT size and CEO duality. I collected …

Lindenwood Offers Smooth Transfer Pathway For Fontbonne Students, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Is Asia On The Precipice Of A Currency Crisis? Exploring Regional Risks And Implications On The Global Economy, Hannah Deng

Independent Study Project (ISP) Collection

This paper examines the economic stability of Asia in the face of a potential currency crisis through drawing upon the historical context provided by the 1997 East Asian Financial Crisis. It systematically explores the characteristics and precursors of currency crises, analyzes the Asia-Pacific region’s response to past financial upheavals, and evaluates current macroeconomic vulnerabilities as well as policy frameworks. By juxtaposing the changes in Asia’s financial landscape from the late 20th century to the present, the study identifies persistent structural weaknesses and the region’s ongoing exposure to volatile global financial markets. It also considers the possibility of emerging markets establishing …

“Njangi Never Dies”: The Social Impacts And Non-Financial Benefits Of Njangis In Batoufam And Yaoundé, Cameroon, Georgia Schaefer-Brown

Independent Study Project (ISP) Collection

Rotating Credits and Savings Associations (ROSCAs) are present in much of the developing world and are incredibly common in Cameroon. The financial impacts of ROSCAs have been researched extensively, but there has been less research on the social impacts and non-financial benefits. This research aims to fill this gap and add to the discussion of ROSCAs in Cameroon (called njangis), as well as demonstrate how njangis are social institutions. This project is in the specific context of njangis in Batoufam and Yaoundé, Cameroon. Interviews and observations informed the conclusion that there are extensive social impacts and non-financial benefits within the …

Honing The Craft Of Qualitative Data Collection In Extreme Contexts, Payal Sharma, Madeline Toubiana, Kisha Lashley, Felipe Massa, Kristie M. Rogers, Trish Ruebottom

Management Faculty Research and Publications

Over the past several years, there has been ongoing dialog within our academic journals and the profession regarding the value of examining extreme, unconventional, or unsettling contexts in management research. These conversations have highlighted that perhaps more than ever, we as a society are facing unprecedented grand and perplexing challenges, and conducting research in unconventional or extreme settings can reveal complex dynamics or relationships that we may not understand otherwise. Less discussed, however, are methodological considerations for conducting research in unique contexts. As such, we aim to extend the explicit discussion of effective strategies for scholars who consider the perspectives …

The Effects Of Covid-19 Stressors And Supervisor Support On Emotional Exhaustion And Work Engagement, Meiqiao Gu

Psychology Theses & Dissertations

Since the onset of the COVID-19 pandemic, working conditions have worsened, subjecting employees to numerous stressors. Analyzing the impact of COVID-19 stressors on employees‘ well-being and work motivation is crucial. The job demands-resources model (JD-R; Demerouti et al., 2001a) provides a framework for evaluating how COVID-19 stressors affect employees‘ well-being and motivation in the workplace. Given the complexity of job characteristics during the COVID-19 pandemic, coupled with challenges in obtaining adequate support from supervisors who are also facing considerable work pressure, this study examines the continued relevance of the JD-R model in this evolving work environment. Specifically, four hypotheses were …

First-Generation College Students And Sense Of Belonging At School: The Moderating Effect Of Remote Learning, Christina Su Ju

Psychology Theses & Dissertations

This study examines the effect of first-generation college student status on students’ sense of belonging, and whether remote learning moderates this effect. Specifically, this study examines whether first-generation college students’ sense of belonging at university differs from their continuing-generation college student counterpart, and whether taking remote courses impacts that relationship. It was hypothesized that first-generation college students would report lower sense of belonging than continuing-generation college students, and that remote learning would moderate the relationship such that the negative effect of first-generation student status on sense of belonging is strengthened when the student takes more remote courses. Survey data from …

Aesthetic Exclusion Within American Capitalist Culture: Lgbtq Students At Gettysburg College And The Creative Reappropriation Of Clothing To Forge Personal And Communal Identity, James M. Mikulski

Student Publications

For LGBTQ individuals whose identity expression transgresses heteronormative aesthetic values, mass production and its prioritization of a heteronormative consumer base for profit create feelings of otherness and ostracism. Previous anthropological theory on mass production and advertising recognizes the transference of meaning onto material culture through marketing and identifies the generic symbolic meaning that carbon-copy, mass-produced products hold. Theory and research surrounding colonial encounters attest to power imbalances wherein material culture is imposed on a powerless group, and marginalized individuals react through rejection or creative reappropriation of the material culture, which provides a basis for examining the power imbalance between corporations …

Proving Their Mettle: Managerial Ability And Firm Performance In Trying Times, Barry Hettler, James Cordeiro, Arno Forst

School of Accountancy Faculty Publications

This study investigates the impact of trying economic times, i.e., periods of economic decline and uncertainty, on managerial ability. We find that trying economic times positively moderate the association between managerial ability and firm profitability. Consistent with these primary findings, we also find that the positive moderating role of economic decline and uncertainty on the ability-performance relationship is most salient in procyclical industries. Our results are robust across multiple measures of economically trying times and managerial ability. Further analyses indicate that in trying times more capable managers generate stronger performance through both improved asset turnover and profit margins.

Organizing Special Events For Uri Greek Life, Jared Hewitt

Senior Honors Projects

Many student organizations at the University of Rhode Island host events throughout the year to support different causes. In my time at the university I have experienced several of these events, but noticed a lack of involvement from the greater community. Many students work or shop at local businesses yet the businesses don’t get involved with these events that could benefit everyone.

During my involvement with Greek Life I have participated and helped plan their annual Greek Week fundraiser in the spring. Through this personal experience I have noticed the large impact 3,000 students have on the community, but see …

Revolutionizing Revenue Cycle Management: Ai's Impact On Healthcare Organizations, Rachel Pennington, Alberto Coustasse

Management Faculty Research

Revenue Cycle Management (RCM) stands as a cornerstone in healthcare, overseeing the intricate processes involved in capturing, managing, and collecting revenue generated from patient services. However, the landscape of RCM has long been plagued by inefficiencies. These inefficiencies underscore the urgency for innovative approaches, and the integration of AI emerges as a promising solution to streamline processes and optimize revenue capture.

An Examination Of Income Elasticity Of Demand For American Professional Sports, Michael Hansen

Honors Theses

This study examines the economic factors of demand that affect Americans’ desire to purchase tickets for professional sporting events. Most notably, it illustrates how changing household disposable income affects demand for the quality and quantity of attendance to NBA, NFL, and MLB games. Utilizing the total annual attendance of every U.S.-based professional team in these three leagues over a nine-year period, as well as the cost of tickets and other attendance-related expenses (e.g., concession prices), we obtain the total income elasticity of demand. This study then breaks down income elasticity of demand into both its quantity and quality components through …

Active Equity Funds That Incorporate Venture Capital, Nohl Schwandtner

ALL - Honors Theses

In this paper, the performance of active equity funds that incorporate venture capital (VC) as part of their investment strategy is measured to gain insight into the value of VC use. Previous evidence suggests that VC investing requires a specialized skill set. PSN Enterprise data from 2000 to 2022 are analyzed to determine whether a sample of 24 active equity funds with VC investments obtain higher returns than non-VC funds despite their lack of experience in originating VC investments. Funds with VC investments are matched to corresponding funds without VC investments that are from the same asset class, have similar …

How Does The Degree Of Remote Work Impact Perceptions And Productivity For Undergrad Accounting Workers?, Jonah Hauf

ALL - Honors Theses

A recent development in the field of accounting is the concept of working remotely and being able to be part of a company without ever setting foot inside its doors. This concept has been accelerated by the recent pandemic that prevented companies from surviving financially if they did not adapt to allow employees to work remotely. As companies have recently been opening their doors back up to employees working in person, there is increasing dialogue about whether or not remote work should be embraced as a tool for success or rejected as a potential distraction.

This study will explore literature …

Understanding The Ey Split: A Qualitative Approach, Joseph Long

Honors Projects

This research project takes a qualitative approach at analyzing the proposed split between the audit and consulting operations of the accounting firm known as Ernst & Young (EY). The two specific research questions this project attempts to answer are: 1. What specific reasons led to the downfall of EY’s proposed split? 2. Could a similar project be more successful in the future for EY or another firm? In order to answer these questions, a variety of articles in reputable business publications pertaining to the EY split were analyzed to get their take on the proposed split. In addition, an assortment …

Artificial Intelligence In Business, Mallory Marsac

Honors Projects

The central focus of this project is to research different types of artificial intelligence that are present and emerging in the world. By looking into the current and future possibilities of artificial intelligence in a business setting, a better understanding of the technology itself, along with the potential benefits and costs associated, can be gained.

Exploring Stem Opportunities: A Focus On Economic Potential In East Texas, Manuel Reyes-Loya, Cecilia Cuellar

Hibbs Brief

No abstract provided.

Medical Tourism In The Post-Covid Era: Cultural Differences In Attitude Formation, Helena F. Allman, Anton P. Fenik, Hilmi A. Atadil

AMTP Proceedings 2024

Rising health care costs in the United States have been historically shown to increase the U.S. consumers’ interest in medical tourism. The number of uninsured people in the United States is still astronomically high compared to other advanced economies around the world. As a result, medical tourism was on the rise for decades prior to Covid. The pandemic introduced certain stressors and higher levels of risk associated with both the travel and medical treatment services. While the majority of the U.S. population now has some kind of Covid immunity, the long term mental effects of Covid stress in everyday decision …

The Significant Role Of Seo In Effective Web Marketing, Ramtin Ranjpour

AMTP Proceedings 2024

With the ever-rising popularity of online shopping, the power of web marketing has become more essential than ever. And search engine optimization (SEO) plays a huge role in web marketing. This paper is a critical literature review that goes over the important scholarly and non-scholarly works of influential experts in SEO. It serves as a fun and engaging introduction for anyone interested in learning about SEO, specifically about its importance, benefits, top strategies, rivals, and how it can be combined with other marketing methods. The hope is that it helps individuals and small business owners with their web marketing and …

The Impact Of De-Globalization On Global Supply Chains – An Exploratory Study, Mee-Shew Cheung

AMTP Proceedings 2024

The globalization of supply chains has been a critical driver of economic growth and development over the past few decades. However, the recent trend of de-globalization threatens to disrupt these supply chains and potentially undermine their benefits. This research anticipates uncovering significant insights into the impact of de-globalization on global supply chains, including changes in efficiency, supplier networks, and risk management strategies. Additionally, the study aims to provide practical recommendations for businesses and policymakers to navigate this evolving landscape.

Confidence In Personal Style: A Self-Empowered Path Toward Sustainable Clothing Consumption?, Catherine A. Roster

AMTP Proceedings 2024

This study examined the impact of clothing style confidence on sustainable clothing behaviors. An Internet survey was conducted with a valid sample of 560 U.S. residents equally split by gender between the ages of 25 to 65 purchased from Prolific. Five sub-dimensions of the Clothing Style Confidence scale (i.e., style longevity, aesthetic perceptive ability, creativity, appearance importance, and authenticity) were predicted to positively influence four dependent variables: clothing care and maintenance, purchase of environmentally friendly apparel, likelihood of clothing rental, and interest in upcycled clothing. PLS-SEM was used for data analysis. For both males and females, higher style confidence was …

Conflicted Positioning: Product Positioning When Market Segments Have Conflicting Risk Goals, Richard Flight

AMTP Proceedings 2024

ABSTRACT

In some product and service categories concern for physical risk as a result of the product or service rendered is an inherent barrier to purchase. Meanwhile, the same perceived danger attracts thrill seekers who want (or need) a sense of adventure. In this exploratory research, the question of motive for and emotions associated with learning how to fly a plane are explored. When prompted risk is cited oftentimes as both a deterrent to engage in the activity and a motive to pursue it. This presents product and brand managers with the question of how to simultaneously assuage risk-related fear …

Whose Opinions Do We Trust? Some Thoughts On Online Product Ratings And Consumer Decision Making, David Ackerman, Barbara Gross, Jing Hu

AMTP Proceedings 2024

User-generated reviews play a crucial role in assessing market offerings and informing consumers’ purchase decisions. This study applies extant theory to examine the influence of online product ratings and reviews on consumers. The findings from experiments suggest that the impact of online ratings is heightened for higher-priced products in comparison to their lower-priced counterparts during both the information search and product evaluation stages of consumer decision making. Results also indicate that consumer ratings on social media may have more of an impact on consumers than do the ratings of experts. Consumers demonstrated a greater purchase intention for products that received …

Consumers' Brand Loyalty Towards Small Family-Owned Businesses, Christo A. Bisschoff Prof, Christoff Botha Prof, Marco Van Schoor Mr, Doret Botha Prof

AMTP Proceedings 2024

Family-owned businesses constitute a substantial portion of the workforce and GDP in South Africa and, with limited work opportunities in the public sector, play a significant role in job creation. As a result, family enterprises significantly influence South Africa's economy. This study aims to understand consumer loyalty towards family-owned businesses as brands by investigating family-owned businesses in the small mining town "Stilfontein" in the North-West Province, South Africa. Qualitative data collection involved semi-structured interviews with customers of family businesses to gather insights into brand loyalty. The identified themes and sub-themes highlight the importance of community bonds, personalized services, product quality, …

Experts-Driven Design: A Framework For Measuring Social Influence In Online Social Networks, Shyamala N. Chalakudi, Dildar Hussain Dr., Gnana Bharathy Dr, Dakshinamurthy Kolluru Dr

AMTP Proceedings 2024

In our interconnected and ever-changing social landscape, influence is pivotal in molding individuals’ decisions, perspectives, and behaviors. Measuring Social Influence (SI) in Online Social Networks (OSNs) faces significant gaps, notably needing more integration with human behaviors. Our literature review has unveiled twelve psychological theories rooted in human behavior that are fundamental for assessing SI in OSNs. We have further elucidated how human behaviors interact in shaping the influence potential of social media users through exploratory interviews with experts from consulting, industry, and academia. Our study culminated in developing a novel framework designed to encompass the intricacies that not only nurture …