Business Commons^™

The Impact Of Audit Quality On Earnings Management In Publicly Listed U.S. Companies, Blessing Chidiebere Uwakwe, James N. Mohs

Accounting Faculty Publications

This study examined the effect of Audit quality on Earnings management of publicly listed US companies. The dependent variable; Earnings management, was measured using discretionary accruals, while the Independent Variable; Audit quality, was proxied by factors Auditor size (Big Four), audit fees, and auditor tenure. The study adopted a quantitative research design to investigate the relationship between audit quality and earnings management. A sample of publicly listed U.S. companies was selected from the SandP 500 index, spanning a period of five years (e.g., 2018-2022). Financial data were sourced from publicly available databases such as SEC filings, annual reports, and audit …

Submission To Ireland’S Electoral Commission- An Coimisiún Toghcháin’S Consultation On Education And Public Engagement Strategy, Brendan K. O'Rourke, Ewan Macdonald, Richard Woodward

Other Resources

An Coimisiún Toghcháin’s establishment and its work is very welcome in a world where democracy is being buffeted by many forces that are undermining it. There is a lack of trust and trustworthiness in the media (O’Neill, 2018). The public sphere is being fractured in the splintering niches of media (Nechushta,2024), in the filter bubbles, echo chambers & behavioural manipulations of the online world (Nguyen, 2020; Zuboff, 2022) and in the increasingly homosocial interactions of most people’s everyday face-to-face encounters. This submission uses, in addressing some of the main issues in democratic participation, the concept of the ‘endarkenment’ danger in …

Uncovering Libraries Instagram Engagement, Kenneth Saito

Library Research Scholars Program Spring 2025

The Binghamton University Libraries utilizes its Instagram platform to engage its audience to share information regarding its resources and services. Current research suggests elements such as color grading, scenic backgrounds, and maintaining a proper online social media presence affect how Instagram users engage with content. However, additional elements such as audience type and how they engage with content may factor into the Libraries’ reach on their platform. This project seeks to identify how the Libraries Instagram platform can maximize engagement based on their audience needs and identified interaction behavior. A literature review determined that a qualitative survey is the best …

Artificial Intelligence In Radiology, Olivia Sweeney

Theses, Dissertations and Capstones

Introduction: Artificial intelligence (AI) has increasingly transformed radiologic practice by improving diagnostic accuracy, streamlining workflows, and reducing interpretation errors. As AI integration has expanded across imaging modalities, questions have emerged regarding its effectiveness compared to traditional radiologist-only interpretation.

Purpose of Study: The purpose of this study has been to evaluate the impact of AI-assisted radiology on diagnostic accuracy, efficiency, and error reduction, while also assessing clinician perceptions of AI as a collaborative tool in imaging analysis.

Methodology: This qualitative study has used a systematic review of peer-reviewed literature published between 2015 and 2025, following PRISMA guidelines, combined with an interview …

Adaptive Leadership In Hbcus: Navigating Hybrid Work Dynamics In A Post-Pandemic Era, Brittney A. Brooks

West Chester University Doctoral Projects

Leaders of Historically Black Colleges and Universities (HBCU) institutions influence retention rates of HBCU employees. An organization's culture determines the behavior of its employees. When assumptions regarding organizational structure were made, communication about the company's expectations was often ignored, leading to employees becoming accustomed to the culture and resistant to change. This mindset hindered HBCU growth and the willingness to address the urgency for policy revisions. As institutions continue to transition post-COVID, adjusting human resource policies at HBCUs to cater to the individual needs of these employees is needed to maintain retention.

This exploratory mixed-methods research study investigated leadership in …

Aggregate Survey Reports Of The Leading Economic Indicator, Nebraska

Bureau of Business Research Publications

Aggregate Survey Reports of the Leading Economic Indicator, Nebraska from the Bureau of Business Research at the University of Nebraska-Lincoln.

Accelerating The Growth And Development Of Entrepreneurship Within The Neurodiverse Community, Donna Iucolano Ph.D., Jonathan Ali, Jason Schwartz, Christian Michaels

Business: Faculty Publications

This paper shares the results of student efforts in a Fall 2024 undergraduate Capstone course at Molloy University’s School of Business. During the 14-week semester, eight students worked in two teams to address an opportunity for Backyard Players & Friends (BYP), a nonprofit organization based in Rockville Centre (Long Island), New York dedicated to inclusivity for people 14+ years old. To help fulfill its mission, BYP ventured into retail by opening a boutique named Front Porch Market (FPM) in December 2022. FPM was the focus of a Capstone in Spring 2024, and those efforts led to this follow-up engagement. The …

Analysis And Research On The Guiding Role Of Xi Jinping Thought On Socialism With Chinese Characteristics For A New Era In The Discipline Of Information Resources Management, Sanhong Deng, Yiqin Zhang, Hao Wang

Journal of Scientific Information Research

[Purpose/significance]This paper explores the guiding role of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era in the development of the Information Resource Management discipline with Chinese characteristics, providing significant insights for the innovative advancement of China's Information Resource Management discipline and strengthening the discourse power of Chinese social sciences. [Method/process]This paper systematically reviews the core elements of the development philosophy of the Information Resource Management discipline within Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era from a holistic perspective,elucidates the logical system of the development of the discipline from the diverse perspectives …

W.O.R.K. Towards Inclusivity In Employment, Chloe N. Tinklepaugh

Entry Level Occupational Therapy Doctoral Capstone Projects Class of 2025

W.O.R.K. Towards Inclusivity in Employment was a doctoral capstone project focused on promoting sustainable employment for neurodiverse individuals. Despite their capabilities, neurodivergent individuals often face barriers to employment due to employers’ misconceptions about their abilities (Bonaccio et al., 2020). This project addressed these challenges through three main components: researching employers’ perspectives, curriculum revision, and educating employers. For research, Luzerne and Lackawanna county employers were surveyed to assess their training, resources, and perspectives on neurodiversity in the workplace. Findings indicated that employers were open to receiving more education and training on how to support their employees, but they currently lack the …

Fast Training, Slow Learning: Accelerated Playback's Impact On Training Outcomes, Thomas M. Cavanagh, Christa Kiersch

Barowsky School of Business | Conference Presenations

Speeding up multimedia training materials can boost efficiency but may hinder learning. This study proposes and validates a model where faster playback reduces learning outcomes, partly due to increased cognitive load. The findings illustrate how playback speed impacts learning, informing decisions on efficiency-effectiveness tradeoffs in training design. The research also unexpectedly reveals a novel method to manipulate extraneous cognitive load. These insights help organizations optimize training strategies, balancing the need for efficiency with effective learning outcomes.

Harnessing Generative Ai To Enhance Research Processes, Thomas M. Cavanagh, Christa Kiersch

Barowsky School of Business | Conference Presenations

This workshop targets capabilities related to using generative AI to streamline the research process. First, attendees will learn best practices for prompting AI. Next, attendees will work in groups to apply those best practices to specific research scenarios: performing a literature review, scoring open-ended survey responses, and writing code for statistical analyses. Finally, attendees will discuss the ethical implications of using AI for research. This tutorial is designed for academics and practitioners who want to begin using or level up their use of AI in research.

Llm-Guided Multimodal Information Fusion With Hierarchical Spatio-Temporal Graph Network For Sentiment Analysis, Yujie Jin, Yong Wang, Yuzhe Wang, Qiyang Chen, Bin Hu, Yanling Han, Chaoyin Ma, Witold Pedrycz

Department of Information Management and Business Analytics Faculty Scholarship and Creative Works

Multimodal sentiment analysis aims to attain a precise comprehension of emotions by integrating complementary textual, visual, and audio information. However, issues such as sentiment discrepancies between modalities, ineffective integration of multi-modal information, and the intricacy of order dependency significantly constrain the models' efficacy. The authors propose an LLM-guided Hierarchical Spatio-Temporal Graph Network (L-HSTGN). By multimodal large model feature enhancement, bidirectional spatio-temporal joint modeling, and dynamic gate fusion mechanism, they effectively address the aforementioned problems. Firstly, they produce cross-modal emotion pseudo-labels based on the multimodal large model, and the single-modal representation was optimized by combining adversarial regularization. Secondly, they develop a …

Swosu Research And Scholarly Activity Fair 2025, Swosu Office Of Sponsored Programs

SWOSU Research and Scholarly Activity Fair Programs

On behalf of the members of the University Research and Scholarly Activity Committee (USRAC) and the Office of Sponsored Programs (OSP) at Southwestern Oklahoma State University (SWOSU) — welcome to the Thirty-Third SWOSU Research and Scholarly Activity Fair!

This year’s event features 99 poster presentations and 9 oral presentations, showcasing the work of over 170 student and faculty researchers, writers, presenters, artists, collaborators, and faculty sponsors. These presentations represent a wide array of scholarly and academic activity from across SWOSU’s academic community, including the Departments of Art, Communication, and Theatre; Allied Health Sciences; Biological Sciences; Business; Chemistry & …

Crop Insurance And Weather Risk: Decision Tools And The Effects Of Rising Temperatures In Kentucky, Enil Serrano

Theses and Dissertations--Agricultural Economics

This thesis investigates how rising temperatures and climate variability affect crop insurance decisions and premium rates for corn and soybean farmers in Kentucky. It introduces a new decision-support tool, the "Crop Insurance Decision Maker" (CIDM), which helps producers evaluate the financial trade-offs of various crop insurance products under different risk preferences. The first chapter details the tool’s development, function, and potential to improve farmer understanding of insurance options. The second chapter quantifies how +1°C and +2°C warming scenarios impact yield risk and crop insurance premium rates using 73 years of corn yield data, 51 years for soybean yield, and weather …

The Legend Of Taylor Heinicke: An Autoethnography Of Unexpected, Passionate Fandom, Brendan O'Hallarn

Communication & Theatre Arts Faculty Publications

Passionate fandom is not a novel phenomenon in the field of sport. The fervor of fans builds stadiums and has allowed the sport industry to grow exponentially in the past few decades. Scholars have examined the passionate fan through many theoretical lenses, but comparatively little scholarship has looked at sport fandom fervor from inside. An autoethnographic examination of my unexpected journey as a fan of journeyman National Football League (NFL) quarterback Taylor Heinicke demonstrates how fandom can stir passions and create rituals in sport followers. A multimedia diary of Heinicke's unexpected ascension to starting quarterback of the Washington Commanders provides …

Adaptive Pricing Under Information Uncertainty, Charles Chomba Mubari

Beacom School of Business Student Publications

This paper investigates adaptive pricing strategies under conditions of information uncertainty. Using a Bayesian learning framework, we model dynamic pricing decisions and assess performance under varying market conditions. The results demonstrate that adaptive pricing outperforms static pricing in terms of expected revenue and market efficiency.

Does Ethical Ideology Really Matter In Consumer Responses To Corporate Wrongdoing? The Effects On Trust And Word-Of-Mouth Recommendations, Grzegorz Zasuwa, Alicja Węgierak

Journal of Marketing and Consumer Behaviour in Emerging Markets

The purpose of this study is to better understand how the ethical ideologies of consumers influence their responses to perceived corporate social irresponsibility (CSI), focusing on trust and word-of-mouth (WOM) recommendations. Data were collected through a survey involving 627 car owners in Poland, using a real-life case of CSI concerning a major car manufacturer fined for misleading consumers about diesel emissions. The analysis employed partial least squares structural equation modelling (PLS-SEM). The results indicate that moral idealism amplifies the negative effects of CSI on WOM, while moral relativism produces neutrality towards CSI. Specifically, it appears that highly idealistic individuals are …

The Effect Of Inclusive Leadership By Pastoral Leaders On Catholic Parish Vitality, Matthew F. Manion

Dissertations

Catholic parish life in the United States has passed the point of decline where minor changes will enable it to grow again. Church leaders need a new missionary culture and outward-focused approaches to reach people today with the timeless truths of the faith. The old mindset of putting all the responsibility on the shoulders of the clergy to solve problems no longer works. Since heterogeneous groups make better decisions than homogeneous groups in complex, adaptive situations, this study explores the hypothesis that inclusive leadership by Catholic parish leaders leads to more innovation and better solutions to the challenges of church …

Exploring Leadership Through The Lenses Of Psychological Safety: Experiences From The Warehousing Industry, Francis V. Manigault

Dissertations

This qualitative phenomenological study explored how psychological safety is experienced and sustained in warehouse environments, particularly through leadership practices. The research focused on five central questions regarding how psychological safety is defined, the barriers to sustaining it, and the specific leadership behaviors that influence employee voice and workplace culture. Seven participants from warehousing operations across the southeastern United States were selected through purposive sampling. These individuals held leadership positions and had firsthand experience with efforts to promote psychological safety. Semi-structured interviews were conducted, and data were analyzed thematically using Colaizzi’s method. The study found that psychological safety in warehouse settings …

A Phenomenological Study Of Success Despite Barriers: How Leaders With Disabilities Experience Supervisory Leadership Through The Lens Of Adaptive Leadership, Ashley Oberlander Townsend

Dissertations

People with disabilities experience unemployment and underemployment more frequently than those without disabilities and encounter obstacles to becoming supervisory leaders (Harlan & Robert, 1998; Krzeminska et al., 2019; Roberson et al., 2021). The American workforce is significantly impacted by this problem, as more than one in four people have a disability (Centers for Disease Control and Prevention, 2024). This hermeneutic phenomenological research utilized interviews to collect data from three participants to answer the research question to explore the problem: what are leaders with disabilities’ lived experiences in overcoming barriers to achieving supervisory roles using an adaptive leadership lens? The research …

Addressing The Challenges Of A Catholic Parish Elementary School With Systemic Design Problem Solving, Alfred E. Bradley

Full-Text Theses & Dissertations

For more than a decade the repeated use of conventional analytic thinking and linear strategic planning approaches produced little effective progress or solutions for the many ongoing and emerging problems of St. Laurentius Catholic School, a parish elementary school within the Archdiocese of Philadelphia. Indeed, many in the community believed that their distressing pathway characterized by continued differing perceptions among stakeholders, resource limitations and lack of autonomy were leading the school to closure. When a new clerical leader who was also a Doctor of Management in Strategic Leadership student was assigned, however, he suggested a novel approach. By reframing the …

It’S Hard To Say: From Customer Opinion Dispersion To Management Voluntary Disclosure Frequency, Xin Zhou

Accounting Dissertations - Archive

This paper examines the relation between the dispersion of customer opinions and the frequency of management’s voluntary disclosures. Analyzing customer review ratings from companies’ mobile applications, I find that a higher standard deviation in customer ratings correlates with lower likelihood of and less frequent management EPS forecasts. This negative association is more pronounced when mobile apps play a more central role in a firm’s business and during the early years following their app launches. The results remain robust across a series of endogeneity tests.

Balancing Burnout, Quiet Quitting, And Cognitive Turnover: The Quiet Revolution Of Gen Z Workers, Mohammed M. Nour

Information Systems & Operations Management Dissertations - Archive

This study investigates the phenomenon of quiet quitting and turnover intention among working Generation Z students in the U.S. and Taiwan. Using the cross-sectional study design, data were collected from over 500 participants from the U.S. and 69 from Taiwan. This study uses Structural Equation Modeling (SEM) and multiple regression to examine the predictive power of key workplace factors— emotional exhaustion, supervisory support, incentives, job satisfaction, and workplace environment—on both employee disengagement and turnover intention.

The results show that emotional exhaustion has a notable mediating effect in the relationship between job satisfaction and quiet quitting, and between supervisor support and …

Merchant Guild Culture And Companies’ Sustainable Development: An Empirical Investigation Based On Esg Performance, Yi Wang

Dissertations and Theses Collection (Open Access)

In the context of global economic growth and growing emphasis on sustainable development, this study focuses on the impact of merchant guild culture, an important part of traditional Chinese culture, on the sustainable development of enterprises. Through an in-depth exploration of the historical evolution and cultural connotations of merchant guild culture, this paper systematically analyzes its potential influence on corporate behavior and sustainable development. Using a sample of A-share listed companies and applying regression analysis and other empirical research methods, this study finds that merchant guild culture facilitates the sustainable development of enterprises. Mechanism analysis reveals that merchant guild culture …

Partner Performance Evaluation, Disclosure Of Key Audit Matters, And Audit Quality, Shenghua Chen

Dissertations and Theses Collection (Open Access)

Transparency of information and audit quality are crucial for the efficiency and stability of the market. The disclosure of key audit matters has become an essential part of audit reports, yet there remains widespread debate regarding the role of key audit matters. This study finds a significant positive correlation between the extent of key audit matter disclosures and audit quality. Detailed disclosures can enhance information transparency, strengthen auditors’ sense of responsibility, and reduce information asymmetry. However, over-templating may have negative effects on audit quality, leading to a lack of personalized judgment by auditors. Additionally, this paper suggests that the partner …

Alert During What? Beyond The "Big O" To A Culturally-Cognizant, Process View Of Entrepreneurial Alertness, Robert J. Pidduck, Daniel R. Clark

Management Faculty Publications

Entrepreneurial alertness is a psychological aptitude generally associated with aspects of nascent venturing, centered on individuals' environmental observations, the association of resources, and idea evaluation. A decade following the Tang et al. (2012) consensus construct and scale, critiques remain questioning its utility and unique value to the major conversations in entrepreneurship. Proponents put great emphasis on entrepreneurial alertness's proven association with opportunity recognition and entrepreneurial actions. Yet, critics suggest it might be an unnecessary step offering little more than a positive association with opportunity recognition in a highly generalized and static way. The purpose of this paper is to address …

A Different Risk-Return Relationship, Aydin Selim Oksoy, Matthew R. Farrell, Shaomin Li

Management Faculty Publications

We challenge the widely accepted premise that the valuation of an early-stage firm is simply the capital invested (USD) divided by the equity received (%). Instead, we argue that this calculation determines the break-even point for the investor; for example, investing USD 1.0 in exchange for a 10% equity sets a firm-level free cash flow target of USD 10.0, resulting in a 0% return for the investor. The design of our study is that of a descriptive analysis of the phenomenon, based on three assumptions: that angel investing is a two-issue negotiation, that negotiation positions are communicated sequentially from capital …

The Motives For Mergers And Acquisitions And Their Implications For Research And Practice, Kris Irwin, Craig Armstrong, Paul Drnevich, Mario Schijven

Management Faculty Publications

Mergers and Acquisitions (M&A) have long intrigued scholars given their size, complexity, and frequent failure. Despite an extensive body of research on M&A, a key limitation in M&A research is the lack of focus on the motives underpinning acquisitions, which may explain frequent mixed and inconclusive results. Much of the existing literature struggles to fully capture the complex and multifaceted nature of these motives, limiting the ability to draw consistent conclusions. In this paper, we review academic and practical perspectives on M&A motives, highlighting both discrepancies and methodological challenges. Our key contributions include a comparison of theoretical and practical insights, …

Not Exactly "Perfect," But Pretty Darn Good: A Review Of Michael Schur's Book- How To Be Perfect: The Correct Answer To Every Moral Question, Justin Pepe

Management Faculty Publications

How to Be Perfect: The Correct Answer to Every Moral Question provides a quick-start guide to addressing ethical challenges by using humor to make complex philosophical concepts accessible. Based on the premise that traditional ethics pedagogy is often stodgy, esoteric, and depressing, the book appeals to students and professionals who find conventional texts unapproachable. By blending humor with moral philosophy, it offers a fresh way to develop ethical reasoning in students and employees. This book can help address the urgent need for managers and professionals to build the ethical capabilities necessary to tackle grand challenges.

“The Entire Art Movement Has Become An Enormous Business Venture” Financing The American Art Museum, Lucy Owen

MA Theses

This thesis examines the intricate relationship between financial operations and the public function of American art museums. The distinctive American nonprofit model relies heavily on private funds for its survival and success. The thesis traces the historical development of this model, and then analyzes the contemporary state of American art museums, with a specific focus on two prominent institutions: MoMA PS1 and the Yale University Art Gallery. The analysis highlights the significant influence of board members' financial contributions and their business expertise on museum operations. Moreover, the thesis argues that the museum world has undergone rapid financialization in the twenty-first …