Business Commons^™

Wirecard And Potential U.S. Audit Issues, Benoit Boyer, Danny A. Pannese, Paul N. Iannone

WCBT Faculty Publications

The German company Wirecard saga is yet to be fully written. Similar in scope to Enron and others in the early 2000’s, many lessons will be learned for company executives, regulators, and especially auditors worldwide. For U.S. companies and auditors, the PCAOB (Public Company Accounting Oversight Board) has promulgated comprehensive audit standards and procedures designed for public companies, but these standards also could have ancillary application to private companies for auditors when planning the audit engagement. The red flags and audit issues that manifested in the Wirecard events will provide the financial and academic communities with robust case studies as …

Propaganda Of Car Ecotourism In Glacier National Park, Hanna Y. Mohammed

Honors Undergraduate Theses

This paper discusses the promotion of car ecotourism and its impact on Glacier National Park. Coinciding with the creation of the park's flagship Going-to-the-Sun Road from 1921 to 1932, both the state and the private sector presented the image of the newly commodified automobile as a vehicle to explore nature with. Historically, national parks have served the interests of the middle and upper classes, by suppressing marginalized communities, primarily through forced relocation in order to clear the lands for creation of the parks. The public's conception of the “wilderness” drastically changed during the time the car was commodified, as nature …

Cybersecurity Breaches And Auditor Turnover, Kilian O'Connell

Honors Theses and Capstones

No abstract provided.

Nba Tean Valuation: What Drives Value?, Jackson Cleary

Honors Theses and Capstones

The National Basketball Association (NBA) has slowly become one of the most popular professional sports leagues in the United States as well as growing its reach in European and Chinese ties. With this growth, we have seen the value of NBA teams climb significantly. Mark Cuban, a well-known entrepreneur and Shark on ABC’s Shark Tank, purchased the Dallas Mavericks for $285 million in 2000. They are now worth a staggering $2.5 billion (as of 2021). In 20 years since Cuban bought the Dallas Mavericks, they have seen close to ten times increase in their value. This begs the question, what …

Digital Transformation, Applications, And Vulnerabilities In Maritime And Shipbuilding Ecosystems, Rafael Diaz, Katherine Smith

VMASC Publications

The evolution of maritime and shipbuilding supply chains toward digital ecosystems increases operational complexity and needs reliable communication and coordination. As labor and suppliers shift to digital platforms, interconnection, information transparency, and decentralized choices become ubiquitous. In this sense, Industry 4.0 enables "smart digitalization" in these environments. Many applications exist in two distinct but interrelated areas related to shipbuilding design and shipyard operational performance. New digital tools, such as virtual prototypes and augmented reality, begin to be used in the design phases, during the commissioning/quality control activities, and for training workers and crews. An application relates to using Virtual Prototypes …

Food Or Fairness? An Ultimatum Game Concerning A College Student’S Budget, Ethan Flowers, Matthew J. Wiser, Alan F. Chow

Journal of Business, Industry, and Economics

The influence of personal establishment and satisfaction has been the theoretical influence underlying conventional economics since proposed by Adam Smith. Results from many previous ultimatum experiments, which dictate that both parties must mutually agree on an ultimatum in order to win the game, often contradict the theories and ideals presented by conventional economic models. In this replication of the ultimatum experiment, instead of a minimal amount of $10 as the evaluating increment as used by past experiments, we have examined college students’ allocation decisions when presented the estimated cost of food for an entire month. This data will then be …

A Historical Analysis Of Accounting Salaries As A Key Factor In The Staffing Crisis, Susan Coomer Galbreath, Han-Sheng Chen, Mark Jobe

Journal of Business, Industry, and Economics

The accounting profession is facing a staffing crisis. Addressing the causes for the decline in the number of accounting professionals and collegiate accounting majors is a multifaceted problem. To remain competitive and overcome the staffing shortage, the accounting profession must analyze the causes and make appropriate adjustments. To this point, in February 2023, the American Institute of Certified Public Accountants (AICPA) issued a draft plan that tackles eight root causes that are negatively impacting the accounting talent pipeline. Interestingly, salary challenges are not included in the eight root causes examined by the AICPA’s plan. This article analyzes the history of …

The Impact Of Live On-Campus Events On University Enrollments, Lane Boyte-Eckis, Dewey W. Todd, Steven J. Lee, Anand Krishnamoorthy

Journal of Business, Industry, and Economics

Due to declining college enrollment rates and intense competition to recruit students to attend one's college or university, we must avoid the limitations of bounded awareness (i.e., wemust think outside the box) when marketing our institution. This paper examined a College of Business teaming up with University Admissions to host a live on-campus event targeted at high school juniors and seniors. The event allowed students to be involved hands-on with numerous competitions, networking events, and the potential to win scholarship monies. We investigated if experiences of this nature are effective tools to increase student interest and enrollment. This study used …

Syllabus College Now Ba11 - Introduction To Business, Erika Gershuni

Open Educational Resources

No abstract provided.

The Search For Value For New England Skiers, Colin J. Liebert

Honors Theses and Capstones

No abstract provided.

Index Funds And Etfs: Simplifying Investing For Better Returns, Patrick J. Cotton

Honors Theses and Capstones

No abstract provided.

The Impact Of Compensation Framing On Work Relationships, Jack Wixson

Honors Theses and Capstones

This paper attempts to understand the effects of compensation framing on performance, work relationships, and organizational citizenship behavior. 108 study participants worked under either a bonus or penalty framed contract to complete an effort-based task. The results of the study indicate that employees will exert more effort to get to know their supervisor and demonstrate more good behavior under a bonus frame versus a penalty frame. These findings are important for companies to recognize how different compensation structures impact their employees. Companies can be more successful if they put in more time and effort to better understand their employees.

The Growth Drivers And Inhibitors Of The B Corp Movement, Jason Plant

Honors Theses and Capstones

No abstract provided.

The Effects Of Different Personalized Services On Consumer Cognition, Emotion, And Intention To Share Information, Thomas John Stimson Ii, Jing Wang

Honors Theses and Capstones

No abstract provided.

Productivity Working From Home During The Pandemic, Jacqueline M. Veglia

Honors Theses and Capstones

I will be focusing my research on productivity during working from home. Specifically I will be focusing on men versus women productivity levels working from home, as well as single women versus women with children. This research is also designed to investigate the extent of work employees do while working at home and their productivity levels. The Covid19 pandemic had a major impact on the working environment. People were stuck inside their houses and were not able to go to their offices for months to years and this is still an ongoing problem we are dealing with today. It can …

Breaking The Glass Ceiling: Do Female Auditors In Public Accounting Shine?, Katie Dubois

Honors Theses and Capstones

This honors thesis examines the significance that female auditors have in shaping the public accounting profession. The study investigates the impact of female auditors on various aspects of the profession, including quality, profitability, and risk. By conducting a comprehensive literature review and analyzing gathered data, this research explores the factors that contribute to the influence of female auditors and the implications for the profession.

The findings highlight that female auditors do in fact impact the public accounting profession positively. Moreover, the data revealed that gender-diverse audit teams enhance audit quality and firm profitability. Client relationships are also positively influenced, as …

Using Primates As A Flagship Species In Marketing Campaigns: Effects On Proenvironmental Attitudes And Behavioral Intentions, Taylor Barber

All Master's Theses

Shade coffee plantations grow coffee under a canopy of trees and provide alternative habitats for many bird and primate species, known as agroecosystems, particularly in Latin America. The aim of the current project was to better educate the public about shade plantations and the positive effects they can have on conservation for primates. In addition, marketing tactics such as the presence of a shade plantation certification label and howler monkey images were assessed for their effects on consumer purchasing intentions as well as participant support for biodiversity and sustainability. Participants were recruited through the Department of Psychology’s research system at …

An Assessment Of "Long-Thin" Airline Routes: Network Structure And Emissions Implications For Environmental Policy, Porter Burns

All Master's Theses

The purpose of this research was to define, map, and quantify the network and environmental implications of “long-thin” routes (LTRs) – a route structure that has been discussed in the aviation industry but not formally studied in literature. LTRs were defined through the use of global OAG scheduling data from 1998 to 2018 to identify trends in air traffic growth and network dynamics. Flights were separated into seven aircraft class sizes (e.g., 75–150 seats, 150–225 seats) to measure LTRs at multiple scales. Routes were considered “long” if the stage length was at or above the 75^th percentile in each …

Review Of Conscious Leadership: Elevating Humanity Through Business By John Mackey, Steve Mcintosh, & Carter Phipps, Dorcas Adega

Journal of Applied Christian Leadership

No abstract provided.

Review Of Equity: How To Design Organizations Where Everyone Thrives, Morris Beckford

Journal of Applied Christian Leadership

No abstract provided.

Can Honesty Reminders Reduce Dishonesty In Budgetary Slack?, Wilfred W. H. Cheng, Chee Yeow Lim, Chi Kwan Yuen

Research Collection School Of Accountancy

This study investigates the effect of honesty reminders on budgetary slack. Based on self-concept maintenance theory, the authors posit that honesty reminders can reduce budgetary slack by making people more aware of their own standards of honesty, resulting in more honest behavior. Using an experimental research design, the authors find evidence that honesty reminders reduce budgetary slack. The authors also find that although penalties can similarly reduce budgetary slack, they tend to cause distrust and resentment from subordinates. Therefore, honesty reminders may be a less costly method than penalties for reducing budgetary slack.

The Role Of Personality, Self-Disclosure, And Envy In Maladaptive Social Media Engagement, Doreen E. Shanahan, Cristel A. Russell, Jillian R. Alderman

All Faculty Open Access Publications

Through online social networks, individuals establish and maintain social connections to satisfy their need to belong. Recent research suggests that taken too far, one’s need to belong can increase envy and lead to maladaptive social media behavior aligned with obsessive-compulsive disorder. This study examines the role of two personality traits, one’s intrinsic need to belong and trait reactance, on feelings of envy and the self-disclosure processes that lead to obsessive-compulsive disorder on social networks. A sample of 354 U.S. adult users of Facebook completed a survey measuring individuals’ need to belong, trait reactance, envy, self-disclosure, and online social network obsessive-compulsive …

The Role Of Social And Technological Predispositions In Participation In The Sharing Economy, Doreen E. Shanahan, Cristel A. Russell, Nelson Granados

All Faculty Open Access Publications

This study contributes to the growing body of research on drivers of participation in the sharing economy. We extend the well-established technology acceptance model and include layers of personality architecture related to the social nature of these markets (extraversion) and their technology intermediation (technology proclivity). Findings from a cross-sectional survey (n = 292) show that extraversion is related directly to the intention to use sharing economy applications, such as in-home gig services, and related indirectly to likelihood to use these technologies and to engage as a provider of such services, through technology proclivity and the technology’s perceived usefulness.

It Takes Heart: Building Peer-Driven Training Initiatives Through Workers' Stories, Deborah Lynne Moy

Antioch University Dissertations & Theses

My research inquiry is centered on the larger project of building a transformational, empowerment model of worker voice in workplaces. The purpose of my research is to explore/illuminate the question, “How can I use workers’ stories to center and advance collaborative worker voice on the job through peer-driven training initiatives?” I frame this general research inquiry around two key questions: (a) How do I create authentic spaces for workers’ stories to emerge from the heart? (b) How do I use workers’ stories to create the environment needed for workers to become peer teachers/leaders of their own training initiatives? This study’s …

Are Generational Attitudes Toward Digital Marketing Technology Exhibited In Automobile Purchase Behaviors?, Scott Whitaker

Doctor of Business Administration Dissertations

This dissertation was focused on the current digital purchasing trend in the used automotive industry in order to understand which factors impacted the growth of this trend through the lens of generational cohort theory. The growth of consumer informedness in the automotive sector has created drastic changes in how consumers are able, and willing, to purchase vehicles. Used car dealerships who adopt successful internet marketing techniques can capture and engage potential customers and then convert that engagement into sales. Companies like Carvana, Vroom, and CarMax have seized this opportunity and created a digital marketing phenomenon with major impacts on consumer …

Sem Leadership Impact On Psychological Empowerment, Interorganizational Trust, And The Value Co-Creation Environment, Rick Blume

Doctor of Business Administration Dissertations

An unabating drive for continuous innovation in B2B manufacturing occurs due to global competitive pressures and shareholders demanding firm growth. Companies may emphasize partnerships and strategic alliances in this competitive environment to build value and create competitive advantage through innovation and worker ingenuity. This study investigates whether and how a combination of servant, empowering, and mindful leadership styles (SEM Leadership) influences the group culture by increasing the presence of psychological empowerment (PE), interorganizational trust (IOT), and cultivating a value co-creation context (VCC). The value co-creation process between supplier and customer is within management influence and represents a vital management lever …

An Analysis For Understanding The Impacts Of Healthcare Leader Emotional Intelligence On Employee Engagement: Differences Between Clinical And Non-Clinical Employees, Adam Wilkins

Doctor of Business Administration Dissertations

While leadership theory and its applications have been studied by academic researchers since the 1800s, the study of emotional intelligence (EI) did not become a focus until 1990. Since EI’s conceptualization, this form of intelligence has remained a key focus area in the study of what motivates employees to best keep them engaged in their work. However, some critical aspects of the relationship between EI and employee engagement have not yet been explored. This research provides insight into the importance of EI in healthcare leadership. The narrowed focus of this study provides a better understanding of what role, if any, …

Audit Report Timeliness In Local Governments: An Observation Of North Carolina Governmental Units’ Response To State-Imposed Deadlines And Consequences, Amber N. Daniels

Doctor of Business Administration Dissertations

To provide citizens with transparent financial information regarding the health of their respective districts, local government unit leaders must furnish governmental audit reports in a timely manner. Further, for management to effectively implement auditor suggestions for improvements, leaders must have accessibility to timely audited information. Many governmental units in the state of North Carolina have demonstrated significant lags in reporting timeliness and often miss state-mandated deadlines. Therefore, this research utilized ordinary least-squares regression to estimate the effects the variables representing report message and managerial competency, accountability, and audit environment groups had on the time required for each unit to file …

Models For Decision-Making - Second Edition, Steven Cosares, Fred Rispoli

Open Educational Resources

Decision-Making often refers to a multi-stage process that starts with some form of introspection or reflection about a situation in which a person or group of people find themselves. These ruminations usually lead to series of questions that need to be answered, or to a set of data that needs to be collected and analyzed, or to some calculations that need to be performed before someone can be in a position to make informed decisions and take appropriate actions.

We provide some simple examples of Quantitative Models, which are often found in a decision-making situation. We focus on the use …

2023-January-01-Dr. Richard Doc Sander Named Permanent Athletic Director At Etsu, University Marketing And Communication, East Tennessee State University

ETSU News

At a press conference earlier today, East Tennessee State University President Dr. Brian Noland named Dr. Richard “Doc” Sander as the university’s permanent director of Intercollegiate Athletics. Sander had been serving as interim athletic director (AD) since August of last year.

Sander has a long history and close relationship with the ETSU athletic department. He served as director of Intercollegiate Athletics once before, from 2013 to 2017. During that time, he helped create the university’s Global Sport Leadership program and later joined the program as a faculty member and program director. Moving forward, he will continue teaching in the program …