Business Commons^™

Financial Fraud In Mississippi Public Agencies: Case Studies Of Control Failures And Implications On Civic Engagement, Gracie Sullivan

Honors Theses

This study analyzes the relationship between financial fraud in Mississippi public institutions and its potential impact on civic engagement. While the existing literature explores the mechanics of fraud through frameworks such as the Fraud Triangle and the role of internal controls in preventing misconduct, limited research examines how government corruption influences civic disengagement, particularly in Mississippi. Using a quantitative, comparative research design, this study examines the relationship between major public financial fraud cases and voter turnout in case-linked and comparison counties. These cases include the Mississippi TANF welfare fraud, the Department of Corrections bribery case, and the misuse of funds …

The Impact Of R&D Team Diversity On Ambidextrous Innovation In Srdi Smes, Cheng Zhan

Dissertations and Theses Collection (Open Access)

As a vital organizational form of R&D teams in specialized, refined, distinctive, and innovative (SRDI) small and medium-sized enterprises (SMEs), distributed teams have gradually emerged as a dynamic source of innovation for such enterprises. Against the backdrop of the (Volatility, Uncertainty, Complexity, and Ambiguity) era, markets have imposed higher demands on enterprises' innovative and sustainable development capabilities, exerting substantial impacts on the growth of SRDI SMEs. Although the distributed R&D team model, developed through continuous exploration in=132=132enterprises' innovation practices, has drawn practical and scholarlyattention for its role in shaping ambidextrous innovation in SRDI SMEs, the internal mechanism underlying the relationship …

Valuing Biodiversity Impact, Han Wei Koh

Dissertations and Theses Collection (Open Access)

Biodiversity loss has emerged as a systemic challenge with far-reaching implications for ecological stability, economic activity, and long-term financial resilience. Despite growing recognition of nature-related risks in finance, biodiversity remains far less developed than climate within investment analysis, particularly at the portfolio level. This dissertation addresses that gap by examining how biodiversity impacts can be measured, valued, and interpreted within an investment portfolio concentrated in resilient and essential sectors of the economy.

The study constructs a Global Essential Economic Systems Portfolio comprising 16 publicly traded companies operating across non-discretionary sectors, including agriculture, energy, materials, pharmaceuticals, utilities, infrastructure, telecommunications, and financial …

Implementing Blockchain Into Accounting Software, Noam Kimbro

Senior Honors Theses

Accounting has been fundamentally reshaped by the use of computational systems and digital information storage. This Honors Thesis seeks to research accounting software and to build upon it through the development of fresh software implementing blockchain into the accounting system. This Honors Thesis Proposal provides preliminary research into the field of accounting to allow for better understanding of the proposed software system. This Honors Thesis will further the body of knowledge by implementing blockchain into accounting data storage to allow transactions to be retroactively verified.

The Role Of Short-Form Video Content Strategy In Campaign Performance In Service Operations, Arianna Yates, Aileen Olivares

Posters - 2026

Short-form video content, particularly Instagram Reels, has become central to digital marketing strategies aimed at increasing engagement and campaign effectiveness. As consumer attention spans decline, marketers increasingly rely on visually engaging, concise, and interactive content formats. Prior research highlights the importance of content characteristics in shaping engagement outcomes. However, limited empirical evidence exists on which specific attributes most strongly influence performance in short-form video contexts. This study examines how call-to-action (CTA), audio type, and authenticity influence engagement rates in Instagram Reels.

Enhancing Financial Audit Operations Through Ai Anomaly Detection, Nadya Cousin, Rebekah Garza, Talisa Gomez

Posters - 2026

❖ Financial auditing plays a critical role in ensuring accuracy, regulatory compliance, and fraud detection in financial reporting

❖ Traditional audit approaches rely heavily on sampling and manual review processes, limiting their ability to scale with increasing data complexity

❖ The rapid growth of high-volume, high-velocity financial data (big data) has exposed significant limitations in traditional auditing, including:

• Incomplete data coverage
• Delayed anomaly detection
• Increased risk of material misstatements

❖ These limitations create a need for scalable, automated, and data-driven audit solutions

❖ Artificial Intelligence (AI), particularly anomaly detection models, enables:

•  Full-population testing
•  Real-time pattern recognition
•  Proactive risk identification

Evaluating The Role Of Social Media And Consumer Preferences In The Food Truck Industry, David Farabaugh, Kayla Weslager, Noah Kohan, Anthony George

AMTP Proceedings 2026

This study examines how a mobile food business, specifically a local food truck operating throughout Cambria County, Pennsylvania, can use market insights and strategic marketing to attract new customers and maintain a loyal following. As food trucks continue to grow in popularity and competition increases, offering good food alone is no longer enough to stand out. Instead, success often depends on delivering a memorable overall experience, including efficient service, convenience, brand personality, and consistent customer engagement. Using the featured food truck as a case example, this research analyzes customer preferences, travel patterns, and the influence of social media platforms such …

Digital Fashion For The Avatar Or Digital Fashion For The Self? Understanding Gen Z’S Willingness To Spend On Digital Fashion In The Metaverse, Shivam Agarwal

AMTP Proceedings 2026

This research examines Generation Z’s (Gen Z) willingness to spend on digital fashion in the metaverse, comparing preferences for avatar-based consumption versus physical consumption for the self. Drawing on generational cohort theory and identity-based consumption, the study proposes that Gen Z consumers—who are deeply embedded in digital environments—place greater value on avatar identity and self-expression in virtual spaces. Using a between-subjects experimental design, participants from Gen Z and older cohorts evaluate their willingness to purchase digital fashion for their avatars versus identical physical items for themselves. We predict that Gen Z will exhibit a significantly higher willingness to spend on …

Smartstock, Enzo Jaques

Posters - 2026

SmartStock is a mobile application designed to help small business owners efficiently manage inventory and track sales in real time. Many small businesses rely on manual tracking methods or spreadsheets, which can lead to errors, lost data, and inefficient operations. SmartStock addresses this problem by providing a simple, mobile-first solution that allows users to manage products, monitor stock levels, and calculate profits instantly.

Purpose:

• Simplify inventory management • Track sales and profit automatically • Provide real-time low stock alerts • Improve decision-making for small businesses

An Austrian Approach To Accounting Regulation: How Policy Intervention Distorts The Market For Assurance Services, Kyan Howe

Student Scholarship

This thesis applies the causal-realist method of the Austrian School of Economics to the market for assurance services in the United States. The central argument is that post-crisis accounting regulation has systematically distorted the incentive structures of independent public accounting firms in ways regulators do not predict and cannot fully control. Financial crises, properly understood through Austrian Business Cycle Theory, originate in monetary distortions rather than market failure. Post-crisis regulatory responses nonetheless target the profession rather than the underlying distortion, introducing rules that alter the institutional constraints within which auditors exercise professional judgment.

The thesis develops a judgment-based equation of …

The Robin Hood Effect In Transgressions Against Firms: How Political Ideology Shapes Consumer Justifications, Jason D. Lin, Anat Keinan, Hannah H. Chang, Donald R. Lehmann

Research Collection Lee Kong Chian School Of Business

Consumer transgressions against firms involve moral violations in which consumers take advantage of loopholes in companies’ return and satisfaction-guaranteed policies or the lack of strict enforcement against password sharing, piracy, shoplifting, wardrobing, coupon stacking, promotion abuse, and fraud. Drawing on the timeless tale of Robin Hood, the legendary outlaw who stands up against injustice, the authors demonstrate that consumers use a Robin Hood justification to legitimize their transgressions against firms. Building on moral foundations theory, this research demonstrates that political ideology impacts consumers’ transgression behavior and the perceived morality of these practices. Six studies show that under certain conditions in …

Ai Models As Cultural Beings: Investigating Ai Cultural Biases And The Impact Of Cultural Alignment On Human-Ai Creative Collaboration, Choon Ngee Tan, Meng Han, Roy Y. J. Chua, Chi-Ying Cheng

Research Collection Lee Kong Chian School Of Business

Existing research on AI cultural biases predominantly focuses on Western models, overlooking critical gaps in non-Western models. We conduct a comparative analysis of AI models – ChatGPT (U.S. developed) and ErnieBot (China developed) – from different cultures to investigate how corresponding cultural biases manifest in their outputs. Additionally, we examine how cultural alignment between human users and AI models impacts their collaborative creative performance and the underlying psychological mechanisms. In Study 1, multi-choice prompt with zero-shot technique was used to evaluate cultural biases in four widely used AI models – ChatGPT-3.5/4, ErnieBot-3.5/4 – comparing their responses to established cultural psychometric …

Extending The Job Demands-Resource Model In Classified Work Environments: A Longitudinal Analysis Of Job Demands, Resources, Job Satisfaction, And Retention Among Engineers, Gregory Gooden

Engineering Management & Systems Engineering Theses & Dissertations

The Job Demands–Resources (JD-R) model is a widely used framework for understanding how work conditions influence employee attitudes and retention-related outcomes. However, empirical evidence testing JD-R dynamics in classified technical work environments remains limited, particularly using longitudinal designs that account for structural constraints, nonrandom participation, and outcome-specific measurement challenges. Classified work is characterized by persistent demands, restricted flexibility, and security-driven limitations on available resources, raising questions about whether and how JD-R processes generalize to this context.

This study examines whether job demands and job resources predict subsequent job satisfaction and retention intent in a classified technical workforce using multi-wave longitudinal …

Bringing Back Dignity With Incontinence Care, Nivedita Venkateish

Asian Management Insights

After a decade-long career in consumer brand MNCs, Nivedita Venkateish began her own business to help seniors tackle urinary incontinence.

When Performance Is Not Enough: Managing Ngos In An Age Of Digital Mistrust, Christianna Sirindah Parr

Asian Management Insights

As NGOs lack formal authority, their influence depends on legitimacy, which can be contested at scale online. Leaders must treat social media as a governance decision, with clear scope, speaking authority and response protocols.

Redefining Purpose: The Effect Of The 2019 Business Roundtable Statement On Corporate Tax Strategies, Sadok El Ghoul, Rana Jamshed, Omrane Guedhami

Faculty Publications

Business Roundtable (BRT) firms have faced intense scrutiny from investors, media, and the public following their 2019 “Statement on the Purpose of a Corporation,” which marked a shift from shareholder-centric governance to a stakeholder-focused approach. This shift has sparked debate over whether BRT firms are genuinely committed to social responsibility or merely using it as a branding strategy without implementing meaningful changes. This paper contributes to the debate by empirically examining a key dimension of social responsibility—corporate tax behavior. Using a difference-in-difference analysis covering 2004–2022, we find that BRT firms engage in higher levels of tax avoidance than other publicly …

Corporate Response To The Black Lives Matter Movement: Determinants Of Speaking Out In Support Of Social Causes, A. J. Yuan Chen, Patricia M. Dechow, Samuel T. Tan

Research Collection School Of Accountancy

We document that firms vary in their timeliness of support for the Black Lives Matter (BLM) movement following the death of George Floyd in May 2020, and that timeliness is an indicator of authenticity. We predict that firms that speak out quickly in support of BLM (via Twitter or their websites) have made more investments in diversity and inclusion, relative to firms that speak out slowly (via conference calls or annual reports) or that remain silent. Consistent with this prediction, quick-disclosing firms have greater workforce diversity, have boards with greater ethnic diversity, and are more likely to tie executive compensation …

Macroprudential Easing Measures In The Context Of Contractionary Monetary Policy: The Case Of Brazil In 2014, Marcos Antonio Paliari, Marcos Roberto Vasconcelos

Journal of Banking and Financial Economics

This paper evaluates the effects of a macroprudential policy of regulatory easing implemented amidst a contractionary monetary policy in Brazil. The intervention, carried out by the Central Bank in the third quarter of 2014, relaxed reserve requirements on time deposits to stimulate bank credit for vehicle financing. Using a Difference-in-Differences approach with fixed effects by credit modality and month, the analysis is based on monthly disbursement data for consumer loans from 2011 to 2018. Twelve rolling monthly windows are used to capture the dynamic evolution of the policy’s effects. Results based on a synthetic control group indicate statistically significant and …

Navigating The Ai Classroom: Integrating Ai In Education For Enhanced Learning And Career Readiness, Katryna M. Johnson

Journal of Applied Marketing Theory

This study employs an innovative approach by integrating AI and human endeavors in the research process. The examination provides a literature review and theoretical frameworks for integrating AI in education, focusing on three key stakeholder groups: students, faculty, and institutions. The analysis explores the benefits and challenges of AI in the classroom from each group’s perspective. The paper emphasizes hands-on AI experience for marketing students to remain competitive. The paper provides practical tips and suggestions for using AI in marketing classes and creating an institutional environment to support long-term AI growth. Additionally, the study presents widely used AI tools in …

Integrating Artificial Intelligence Into Marketing Education: A Conceptual Framework For Curriculum Enhancement, Aisha Ghimire, Gallayanee Yaoyuneyong

Journal of Applied Marketing Theory

This paper introduces a Constructivist–Experiential GenAI Integration Framework to embed Generative AI (GenAI) across undergraduate marketing curricula. Grounded in constructivist and experiential learning theories, the framework positions GenAI as a learning partner, through hands-on, reflective, and ethically informed learning. Discipline-specific vignettes illustrate how GenAI can enhance marketing courses through accessible and scalable activities that align with diverse class sizes, institutional resources, and delivery modes. By leveraging freely available GenAI platforms, the model promotes inclusivity while cultivating AI literacy, ethical reasoning, and strategic agility. The paper concludes with recommendations for empirical validation and cross-institutional collaboration to ensure that GenAI-driven marketing education …

The Impact Of Corporate Venture Capital On Financing And Innovation In Academic Entrepreneurial Firms, Tingting Luo

Dissertations and Theses Collection (Open Access)

Amid the ongoing advancement of China’s innovation-driven development strategy, the effective transformation of scientific research into industrial impact has become a central concern. Corporate Venture Capital (CVC), as a strategic investment mechanism connecting industrial capital with entrepreneurial ventures, is increasingly viewed as a critical external resource for high-technology start-ups. At the same time, Academic Entrepreneurship Firms (AEFs), characterized by their deep research capabilities and original technological trajectories, play a distinctive role as knowledge suppliers in uncertain, emerging industries. However, whether AEFs can effectively attract CVC support and convert it into innovation performance remains an open empirical and theoretical question.

This …

The Impact Of Genai Guidance Strategies On Employee Ai Acceptance: A Field Experiment Based On Private Domain Marketing, Mai Chen

Dissertations and Theses Collection (Open Access)

As a novel technological instrument for content production and customer communication, generative artificial intelligence (GenAI) has garnered significant attention for its value in private domain marketing. However, enterprises frequentlyencounter a paradox of high initial introduction rates coupled with a lackof substantive application. Employee apprehensions regarding the qualityof AI-generated content (AIGC) and organizational guidance strategies are critical factors impeding the realization of technological value. Drawing upon the technologyacceptance model (TAM), the unified theory of acceptance and use of technology(UTAUT), and the task-technology fit (TTF), the study constructs a theoretical model positioning corporate AI guidance strategies as the independent variable andemployee AI …

The Determinants And Consequences Of Green Credit In Commercial Banks: A Dual-Pillar Perspective Of Asset Quality And Esg, Jianmei Xia

Dissertations and Theses Collection (Open Access)

As China’s “dual carbon” strategy advances, green credit has increasinglybecome a crucial financial instrument driving the green transition of China’s industrial structure. From a dual perspective of asset quality and ESGperformance, this paper systematically examines the determinants andconsequences of green credit practices among commercial banks. Employing a multiple-method approach that combines comparative case study, in-depthinterview, and large-sample empirical analysis, this study aims to address twocore questions: First, what are the key factors driving commercial banks toprovide green credit, and what is the logic behind their differentiated decision- making? Second, how does green credit affect banks’ financial and non-financial performance? This …

Pitch Perfect: From Neural Perspective To Behavioural Outcomes—Live, Online, And Brochure, Randy Sison De Guzman

Dissertations and Theses Collection (Open Access)

Business presentations have long been a cornerstone of persuasion in business-to-business (B2B) markets. Yet, the rapid shift to virtual communication in the wake of the COVID-19 pandemic has left managers to grapple with a pressing question: Do online presentations measure up to traditional in-person meetings, or can asynchronous formats like brochure-only communication truly take the place of real-time pitching? While this question has clear relevance for everyday business practice, there is still relatively little empirical research to guide these decisions.

This dissertation draws on the Elaboration Likelihood Model (ELM) to suggest that the way information is delivered shapes how people …

Ai-Assisted Thematic Analysis On Consumer Acceptance Of Upcycled Food In Asia, Oon Ling Lee

Dissertations and Theses Collection (Open Access)

Food waste overuses natural resources and is responsible for a considerable share of greenhouse gas (GHG) emissions. Coupled with the growing global food insecurity, food wastage appears even more irresponsible and showcases the inefficiencies of the current food system. These escalating global environmental concerns and strained planetary resources have necessitated sustainable food innovation (James & Sheena, 2025; Upadhyay, 2025), particularly the production of upcycled food (UF), a novel food product category transformed from production byproducts such as Okara, barley grain, and beer spent grain (Zhang et al., 2023). This upcycling process supports waste reduction, achieves a circular bioeconomy (Ribeiro et …

The Impact Of Brand Authenticity And Innovation On Stakeholder Behaviours, Jacky Xu

Dissertations and Theses Collection (Open Access)

This study employs a dual-perspective questionnaire survey, collecting data separately from corporate employees and brand consumers, and uses multiple regression analysis to test the hypotheses. The findings reveal the following: (1) both brand authenticity and innovation have significant positive effects on employee brand citizenship behaviour and consumer purchase intention; (2) brand commitment plays a negatively moderating role in these relationships, such that when stakeholders’ commitment levels are relatively low, the positive effects of brand authenticity and brand innovation on behaviour are stronger, whereas under conditions of high commitment, these effects are weakened, reflecting a substitution effect between emotional attachment and …

Enhancing Market Acceptance Of Sports Rehabilitation Services: A Perspective Of Public Health Literacy And Information Acquisition, Na Li

Dissertations and Theses Collection (Open Access)

This article takes public health literacy as its point of departure, constructs a theoretical model of “Health Literacy–Health Information Acquisition–Market Acceptance”, and introduces rehabilitation experience and service accessibility as moderating variables, in order to systematically examine the formation pathways and underlying mechanisms of market acceptance in the sports rehabilitation service sector.

This study adopts a combination of questionnaire survey and empirical analysis, collecting data from public samples across multiple regions and conducting statistical tests. The findings indicate that, Firstly, public health literacy has a statistically significant positive influence on the market acceptance of sports rehabilitation services. As the level of …

The Impact Of Mortality Awareness On Task And Relationship Leadership Styles, Sang Yeol Lee

Dissertations and Theses Collection (Open Access)

In current organizational management practice, the question of how leaders can transform the universal awareness of human finitude into constructive leadership is an issue that embodies both profound humanistic concern and significant managerial implications. Based on transcendence management theory and leadership style theory, this study explores how mortality awareness affects leaders’ task orientation and relationship orientation styles, revealing its underlying mechanisms and boundary conditions. By conducting a three-wave, matched-pair questionnaire survey involving 203 enterprise managers and their subordinates, the theoretical hypotheses were tested. The findings are as follows: First, mortality awareness has a significant direct positive effect on both task-oriented …

How Do Investors View Mandatory Esg Disclosure? Evidence From China’S A-Share Market, Suk Wah Inessa Lee

Dissertations and Theses Collection (Open Access)

This study investigates the valuation effects of China's 2024 transition from voluntary to mandatory ESG disclosure across the Shanghai, Shenzhen, and Beijing stock exchanges. Using a two-stage event study surrounding the policy's draft and final confirmation, this research examines how investors price a regulatory reform affecting over 51% of A-share market capitalization. Anchored in Information Asymmetry Theory, the study evaluates whether the mandate acts as an information-enhancing mechanism or a compliance cost shock. The results indicate that mandated firms experience significant negative cumulative abnormal returns, suggesting investors primarily interpret the policy as a compliance-driven cost shock — consistent with the …

The Impact Of De-Familization Of Governance Structures On Corporate Performance During The Intergenerational Succession Of Family Businesses, Jing Qiao

Dissertations and Theses Collection (Open Access)

Intergenerational succession poses a vital challenge for family firms, with only 10% of global family businesses surviving to the third generation. Chinese family firms, growing alongside reform and opening-up, now face a critical succession period as founders average over 60 years old.

Based on 1932 A-share listed family firms from 2007 to 2024, this study theoretically and empirically examines how intergenerational succession affects corporate performance, investigates the mediating role of governance de-familization (management, ownership, control rights), and tests the moderating effect of intergenerational differences.

First, succession significantly harms financial and market performance: ROE falls by 1.330% and Tobin’s Q drops …