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Full-Text Articles in Business

Generation Of Creative Game Scene Patterns By The Neutrosophic Genetic Cocoso Method, Aurimas Petrovas, Romualdas Bausys, Edmundas Kazimieras Zavadskas, Florentin Smarandache Jan 2022

Generation Of Creative Game Scene Patterns By The Neutrosophic Genetic Cocoso Method, Aurimas Petrovas, Romualdas Bausys, Edmundas Kazimieras Zavadskas, Florentin Smarandache

Branch Mathematics and Statistics Faculty and Staff Publications

Creative procedural generation requires, by its nature, a nondeterministic result. Each set of outputs has to satisfy the required criteria and, at the same time, has to show unique results to be considered creative. One of the keys to increasing nondeterminism is to use fuzzy neutrosophic sets. A combination of a CoCoSo multi-criteria decision algorithm with a genetic algorithm to generate game scenes was proposed. The algorithm satisfies the required game rules and improves the aesthetics value of the visual game scene. The proposed approach seeks to produce a creative solution which satisfies the replayability principle, when the solution is …


A Human Factors Study Of Risk Management Of Complex Agile Scrum Projects In Large Enterprises, Ravi Kalluri Jan 2022

A Human Factors Study Of Risk Management Of Complex Agile Scrum Projects In Large Enterprises, Ravi Kalluri

Engineering Management & Systems Engineering Faculty Publications

Agile Project Management methods have gained phenomenal success in the IT software world in managing projects of high complexity and uncertainty. However, Agile projects come with their unique set of risks. This paper seeks to explore the risks posed by human factors to complex Agile Scrum projects in large enterprises. Project Risk Management is crucial in determining the future performance of a complex project. Increasing project complexity makes it more and more difficult to anticipate potential events that could affect the project and to make effective decisions to reduce project risk exposure. This is even more true for Agile projects …


Artists As Assets: Labor And Capital In The Unity Asset Store, D'An Knowles Ball Jan 2022

Artists As Assets: Labor And Capital In The Unity Asset Store, D'An Knowles Ball

English Faculty Publications

The Unity Asset Store sells amateur designers and artists a promise of being able to participate in an idealized, rationalized vision of how the game design industry operates. However, the Unity Asset Store depends on marketing the content created by amateur artists in ways that require the artists to essentially package their work as labor and to mask their role as artists. This essay views labor and capital in the Unity Asset Store through a Marxist lens, informed by Kline, Dyer-Witheford, and de Peuter's (2003) model of technological, cultural, and marketing forces as "three circuits of interactivity" in the mediatized …


Collecting Samples From Online Services: How To Use Screeners To Improve Data Quality, Aaron D. Arndt, John B. Ford, Barry J. Babin, Vinh Luong Jan 2022

Collecting Samples From Online Services: How To Use Screeners To Improve Data Quality, Aaron D. Arndt, John B. Ford, Barry J. Babin, Vinh Luong

Marketing Faculty Publications

Increasingly, marketing and consumer researchers rely on online data collection services. While actively-managed data collection services directly assist with the sampling process, minimally-managed data collection services, such as Amazon’s Mechanical Turk (MTurk), leave researchers solely responsible for recruiting, screening, cleaning, and evaluating responses. The research reported here proposes a 2 × 2 framework based on sampling goal and methodology for screening and evaluating the quality of online samples. By sampling goals, screeners can be categorized as selection, which involves matching the sample with the targeted population; or as accuracy, which involves ensuring that participants are appropriately attentive. By …


The Role Of Response Efficacy And Risk Aversion In Promoting Compliance During Crisis, Veronica L. Thomas, Hooman Mirahmad, Grace Kemper Jan 2022

The Role Of Response Efficacy And Risk Aversion In Promoting Compliance During Crisis, Veronica L. Thomas, Hooman Mirahmad, Grace Kemper

Marketing Faculty Publications

This research examines consumers' compliance with behaviors that focus on preventing the spread of COVID‐19. Drawing on Protection Motivation Theory and research on efficacy, we find that, during a pandemic, consumers who have higher perceptions of response efficacy are less likely to engage in risky consumption behaviors (Study 1) and more likely to engage in protective consumption behaviors (Study 2). This effect is moderated by risk aversion, such that as risk aversion increases, COVID‐compliant behaviors increase even when consumers do not believe in their ability to effectuate change. Further, the relationship between response efficacy and COVID‐compliant behaviors is mediated by …


All-Inclusive Coral Reef Restoration: How The Tourism Sector Can Boost Restoration Efforts In The Caribbean, Macarena Blanco-Pimentel, Nicolas R. Evensen, Camilo Cortés-Useche, Johanna Calle-Triviño, Daniel J. Barshis, Victor Galván, Erika Harms, Megan K. Morikawa Jan 2022

All-Inclusive Coral Reef Restoration: How The Tourism Sector Can Boost Restoration Efforts In The Caribbean, Macarena Blanco-Pimentel, Nicolas R. Evensen, Camilo Cortés-Useche, Johanna Calle-Triviño, Daniel J. Barshis, Victor Galván, Erika Harms, Megan K. Morikawa

Biological Sciences Faculty Publications

Following a strong decline in the health of Caribbean coral reefs in the 1970s, disease outbreaks, overfishing, and warming events have continued to push these reefs towards a point of no return. As such, researchers and stakeholders have turned their attention to restoration practices to overcome coral recovery bottlenecks on Caribbean reefs. However, successful restoration faces many challenges, including economical and logistical feasibility, long-term stability, and biological and ecological factors yet to fully understand. The tourism sector has the potential to enhance and scale restoration efforts in the Caribbean, beyond simple financial contributions. Its strengths include long-term presence in several …


Network Orientation, Organisational Improvisation And Innovation: An Empirical Examination, Ao Zhang, Weiyong Zhang Jan 2022

Network Orientation, Organisational Improvisation And Innovation: An Empirical Examination, Ao Zhang, Weiyong Zhang

Information Technology & Decision Sciences Faculty Publications

In today's highly competitive world market, businesses can hardly maintain their competitiveness without strong innovation abilities. In the past, many Chinese enterprises have enjoyed success through imitation. But to continue to succeed in a global marketplace, they must develop ambidextrous innovation abilities. The resource‐based theory eloquently posits that competitive advantage is associated with different and heterogeneous resources. To obtain such resources, firms must establish an external network to acquire necessary knowledge and skills. In this paper, we develop a theoretical model linking network orientation, organisational improvisation, ambidexterity and competitive tension. We postulate that organisational improvisation has a mediating effect and …


The Online Ordering Behaviors Among Participants In The Oklahoma Women, Infants, And Children Program: A Cross-Sectional Analysis, Qi Zhang, Kayoung Park, Junzhou Zhang, Chuanyi Tang Jan 2022

The Online Ordering Behaviors Among Participants In The Oklahoma Women, Infants, And Children Program: A Cross-Sectional Analysis, Qi Zhang, Kayoung Park, Junzhou Zhang, Chuanyi Tang

Community & Environmental Health Faculty Publications

The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is a nutrition assistance program in the United States (U.S.). Participants in the program redeem their prescribed food benefits in WIC-authorized grocery stores. Online ordering is an innovative method being pilot-tested in some stores to facilitate WIC participants' food benefit redemption, which has become especially important in the COVID-19 pandemic. The present research aimed to examine the online ordering (OO) behaviors among 726 WIC households who adopted WIC OO in a grocery chain, XYZ (anonymous) store, in Oklahoma (OK). These households represented approximately 5% of WIC households who redeemed …


A Strategic Audit Of A24, Jackson Bartak Jan 2022

A Strategic Audit Of A24, Jackson Bartak

Honors Program: Senior Projects (Public)

A24 is an independent film production and distribution company founded in 2012. The company performs both duties for independent films as well as television programs, and a small portion of company revenue comes from merchandise it sells in an online kiosk. As of 2021, A24 had around 300 employees while maintaining a large catalog of movies and shows. Using a focus strategy, the company targets a more cultured audience for its unique (and sometimes outright bizarre) subject matter. To achieve this, A24 attempts to cast top B-list personnel both in acting and technical roles in order to corner its market. …


Governing Fintech 4.0: Bigtech, Platform Finance, And Sustainable Development, Douglas Arner, Ross Buckley, Kuzi Charamba, Artem Sergeev, Dirk Zetzsche Jan 2022

Governing Fintech 4.0: Bigtech, Platform Finance, And Sustainable Development, Douglas Arner, Ross Buckley, Kuzi Charamba, Artem Sergeev, Dirk Zetzsche

Fordham Journal of Corporate & Financial Law

Over the past 150 years, finance has evolved into one of the world’s most globalized, digitized, and regulated industries. Digitalization has transformed finance, but also enabled new entrants over the past decade in the form of technology companies, especially FinTechs and BigTechs. As a highly digitalized industry, incumbents and new entrants alike are increasingly pursuing similar approaches and models, focusing on the economies of scope and scale typical of finance and the network effects typical of data. Predictably, this has resulted in the emergence of large digital finance platforms. We argue that the combination of digitalization, new entrants (especially BigTechs), …


Direct Liability And Veil-Piercing: When One Door Closes, Another Opens, King Fung Tsang, Katie Ng Jan 2022

Direct Liability And Veil-Piercing: When One Door Closes, Another Opens, King Fung Tsang, Katie Ng

Fordham Journal of Corporate & Financial Law

Piercing the corporate veil has been substantially limited in English law since Prest v. Petrodel. This contraction coincides with the development of the direct liability doctrine which attaches liability directly on the parent company. The authors argue that the shift from using piercing the corporate veil to direct liability is a positive development as it gives English courts a better tool to combat the abuse of separate legal personality. However, compared the English doctrines with their counterparts under the U.S. laws, it is argued that the much broader U.S. piercing doctrine makes the expansion of direct liability doctrine unnecessary in …


Delaware’S Dominance, Wyoming’S Dare: New Challenge, Same Outcome?, Pierluigi Matera Jan 2022

Delaware’S Dominance, Wyoming’S Dare: New Challenge, Same Outcome?, Pierluigi Matera

Fordham Journal of Corporate & Financial Law

Despite increasing criticism, Delaware’s dominance in corporate law has not experienced a significant decline: as of today, 67.8 percent of Fortune 500 companies are still incorporated in its jurisdiction. Nevada is known as Delaware’s most important competitor, with an aggressive strategy that has overridden the efforts of any other jurisdiction. Yet, its success has been limited to a specific market segment: small firms with low institutional shareholding and high insider ownership.

Scholars suggest several explanations for both the rise and the staying power of Delaware. These explanations are essentially subsumed under the credible commitment theory and the network theory. According …


The Cryptic Nature Of Crypto Digital Assets Regulations: The Ripple Lawsuit And Why The Industry Needs Regulatory Clarity, Jacqueline Hennelly Jan 2022

The Cryptic Nature Of Crypto Digital Assets Regulations: The Ripple Lawsuit And Why The Industry Needs Regulatory Clarity, Jacqueline Hennelly

Fordham Journal of Corporate & Financial Law

The tension and associated time lag between technology and regulation has been well documented. Paradigmatic of this phenomenon is the global evolution of blockchain technology and digital assets. Digital assets in the blockchain allow users to transact directly without financial intermediaries. However, the regulatory guidelines for the assets, their issuance, and the subsequent transactions are unclear. The Securities and Exchange Commission (SEC) has filed an action to apply its existing regulations and the judicial interpretations to Ripple’s issuance of XRP, its token, and Ripple’s control over subsequent user transactions of XRP. This Note uses SEC v. Ripple as a case …


Goodbye Buybacks? Why Recent Stock Buyback Reform Proposals Go Beyond What Is Necessary, Joshua Zelen Jan 2022

Goodbye Buybacks? Why Recent Stock Buyback Reform Proposals Go Beyond What Is Necessary, Joshua Zelen

Fordham Journal of Corporate & Financial Law

This note provides an overview of the intensifying debate around the impact that stock buybacks have on economic inequality and the proposals designed to reform the practice. With the advent of the Securities and Exchange Commission’s (SEC) 1982 promulgation of Rule 10b-18, corporations began allocating vast portions of their profits to stock buybacks. In recent years, this practice has become increasingly more common and has surpassed previous historical benchmarks.

Critics of stock buybacks primarily view the practice as a misuse of excess corporate funds that could instead be allocated to improve employee working conditions, benefits, and future outcomes. Opponent’s concerns …


Enhancing The Impact Of Student-Led Entrepreneurial Initiatives In Egyptian Public Universities, Sherwat Elwan Ibrahim, Hend Ahmed, Lama Atef Jan 2022

Enhancing The Impact Of Student-Led Entrepreneurial Initiatives In Egyptian Public Universities, Sherwat Elwan Ibrahim, Hend Ahmed, Lama Atef

Papers, Posters, and Presentations

Innovation and entrepreneurship are increasingly viewed as key contributors to the creation of sustainable livelihood opportunities for youth and increased socioeconomic resilience. Mindful of this, a noticeable part of the existing literature underscores the essential role played by university-based student-led entrepreneurship clubs in widening students’ engagement in the entrepreneurship ecosystem; increasing their entrepreneurial intention; improving their interpersonal and enterprise skills, and giving them the opportunity to gain hands-on experience through practical learning. This, in turn, improves their self-employment prospects and supports them in the creation of successful future entrepreneurs and employees. Additionally, the student-led entrepreneurship clubs help students bridge the …


The Global Impact Of Covid-19 And Tourism On Conservation Rangers' Guardianship Capabilities, Zachary Bockler Jan 2022

The Global Impact Of Covid-19 And Tourism On Conservation Rangers' Guardianship Capabilities, Zachary Bockler

Honors Undergraduate Theses

This thesis explores how the COVID-19 pandemic has impacted wildlife rangers with an emphasis on the influences of tourism rates. Two sets of data are used: one is a survey of rangers around the world and the other looks at global governmental tourism data. While coming from a routine activities perspective, the problem of decreased capable guardianship becomes apparent in the form of massively decreased tourism arrivals and troubling ranger perceptions. This data allows for the establishment of tourism trends and changes during COVID. The findings of this thesis link the downturn in tourism with impacts on formal and informal …


Managing High Potentials And Executives: Results Of The 2022 Hr@Moore Survey Of Chief Human Resource Officers, Patrick M. Wright, Anthony J. Nyberg, Donald J. Schepker, Sam Strizver Jan 2022

Managing High Potentials And Executives: Results Of The 2022 Hr@Moore Survey Of Chief Human Resource Officers, Patrick M. Wright, Anthony J. Nyberg, Donald J. Schepker, Sam Strizver

Reports

Part of the 2022 HR@Moore Survey of Chief Human Resource Ofcers focused on the management of three pools of talent: high potentials, executives, and potential CEO successors. In terms of identifying high potentials, CHROs reported that the most important aspect is ensuring a diverse pool of talent. They also noted that providing access to senior executives serves as the most efective development tool for high potentials. CHROs also noted the importance of tracking retention of high potentials. In terms of executives, the survey asked a number of questions to understand turnover issues among executive-level talent. CHROs expressed a high priority …


Pandemic, Perceived Risk, And Cognitive Dissonance As Antecedents To Need For Cognitive Closure, Ruchika Sachdeva Jan 2022

Pandemic, Perceived Risk, And Cognitive Dissonance As Antecedents To Need For Cognitive Closure, Ruchika Sachdeva

WCBT Faculty Publications

The purpose of this article is to examine the influence of the pandemic, perceived risk, and cognitive dissonance on the need for cognitive closure. A consumer today wants an aversion towards the ambiguity that is created due to this pandemic. The data is collected using Amazon’s Mechanical Turk panel. All of the filled questionnaires are analyzed using stepwise regression. The findings suggest that perceived risk, pandemic, and cognitive dissonance influence the need for cognitive closure, and perceived risk is the major predictor of cognitive closure. These results enrich our understandings with regards to the importance of designing the marketing strategies …


Disparities In Demand For Covid-19 Hospital Care In The United States: Insights From A Longitudinal Hierarchical Study, Wolfgang Messner Jan 2022

Disparities In Demand For Covid-19 Hospital Care In The United States: Insights From A Longitudinal Hierarchical Study, Wolfgang Messner

Faculty Publications

Background and aims

This study examined disparities in hospitalization for COVID-19 within the U.S. by racial and ethnic groups, health insurance status, and social support structure.

Methods

Using publicly available ecological case and contextual data from July 2020 to April 2021, a longitudinal hierarchical model for the 51 U.S. states was constructed.

Results

Racial/ethnic disparities were observed, such as that hospitalization rates were higher in states with a higher percentage of Black (β = .002, P = .009) and American Indian or Alaska Native persons (β = .003, P = .03). Conversely, lack of health insurance was related …


Information Systems Analysis And Design: Past Revolutions, Present Challenges, And Future Research Directions, Keng Siau, Carson Woo, Veda C. Storey, Roger H.L. Chiang, Cecil Eng Huang Chua, Jon W. Beard Jan 2022

Information Systems Analysis And Design: Past Revolutions, Present Challenges, And Future Research Directions, Keng Siau, Carson Woo, Veda C. Storey, Roger H.L. Chiang, Cecil Eng Huang Chua, Jon W. Beard

Business and Information Technology Faculty Research & Creative Works

Systems Analysis and Design (SAND) is Undoubtedly a Pillar in the Field of Information Systems (IS). Some Researchers Have Even Claimed that SAND is the Field that Defines the Information Systems Discipline and is the Core of Information Systems. the Past Decades Have Seen the Development of Structured SAND Methodologies and Object-Oriented Methodologies. in the Early 1990s, Key Players in the Field Collaborated to Develop the Unified Modeling Language and the Unified Process. Agile Approaches Followed, as Did Other Dynamic Methods. These Approaches Remain Heavily Employed in the Development of Contemporary Information Systems. at the Same Time, New Approaches Such …


The Social Cognitive Model Of Leadership Perceptions: Proposing A Dynamic, Integrated Theory Of Leadership Identification And Appraisal, Leah Howard, Justin Travis Jan 2022

The Social Cognitive Model Of Leadership Perceptions: Proposing A Dynamic, Integrated Theory Of Leadership Identification And Appraisal, Leah Howard, Justin Travis

University of South Carolina Upstate Student Research Journal

This paper is an exploration of the relationships between the stereotype content model, implicit leadership theory, and leadership behavior theory with a focus on illuminating the elements held in common by these three theories and identifying the positive implications of integrating these theories into an inclusive social cognitive model for future leadership research.

After briefly summarizing the three focal theories, we highlight the correspondence between them. We then establish the importance of organizing these theories into a comprehensive model which can be used to understand and explain leadership from a cohesive, multidimensional approach. In proposing such a theoretical model, we …


The Effect Of Touch Simulation In Virtual Reality Shopping, Ha Kyung Lee, Namhee Yoon, Dooyoung Choi Jan 2022

The Effect Of Touch Simulation In Virtual Reality Shopping, Ha Kyung Lee, Namhee Yoon, Dooyoung Choi

STEMPS Faculty Publications

This study aims to explore the effect of touch simulation on virtual reality (VR) store satisfaction mediated by VR shopping self-efficacy and VR shopping pleasure. The moderation effects of the autotelic and instrumental need for touch between touch simulation and VR store satisfaction are also explored. Participants wear a head-mounted display VR device (Oculus Go) in a controlled laboratory environment, and their VR store experience is recorded as data. All participants’ responses (n = 58) are analyzed using SPSS 20.0 for descriptive statistics, reliability analysis, exploratory factor analysis, and the Process macro model analysis. The results show that touch simulation …


Navigating The Ethically Complex And Controversial World Of College Athletics: A Humanistic Leadership Approach To Student Athlete Well-Being, Johnette (Jay) Caulfield, Felissa K. Lee, Catharyn Baird Jan 2022

Navigating The Ethically Complex And Controversial World Of College Athletics: A Humanistic Leadership Approach To Student Athlete Well-Being, Johnette (Jay) Caulfield, Felissa K. Lee, Catharyn Baird

Management Faculty Research and Publications

The college athletics environment within the USA is ethically complex and often controversial. From an academic standpoint, athletes are often viewed as a privileged class receiving undue benefit. Yet closer inspection reveals that student athletes are at risk psychologically, physically, and intellectually in ways that undermine development and flourishing. This reality stands in troubling contrast to the prosocial, virtue-based goals expressed by university mission statements. Given the role of sport in many university business models, college athletics invites scrutiny from a business ethics standpoint. Using a humanistic leadership perspective (Pirson in: Humanistic management: protecting dignity and promoting well-being, Cambridge University …


Retaining College Students Experiencing Shocks: The Power Of Embeddedness And Normative Pressures, David B. Wangrow, Kristie M. Rogers, Delia Saenz, Peter W. Hom Jan 2022

Retaining College Students Experiencing Shocks: The Power Of Embeddedness And Normative Pressures, David B. Wangrow, Kristie M. Rogers, Delia Saenz, Peter W. Hom

Management Faculty Research and Publications

Why do college students persist with their education, especially when facing challenges? We answer this question by exploring the complexities surrounding college student retention, using the organizational research lenses of job embeddedness, normative pressures, and the unfolding model of turnover. We first developed a college embeddedness scale and adapted a measure of normative pressures on college persistence. Then, we surveyed 287 first-year students from a broad range of racial and ethnic groups to understand their re-enrollment intentions and behavior. We found a positive relationship between re-enrollment intentions and normative pressures. Additionally, both college embeddedness and normative pressures predicted actual re-enrollment. …


Strategies Automotive Purchasing Managers Use For Managing Material Costs, Obundah Wenah Jan 2022

Strategies Automotive Purchasing Managers Use For Managing Material Costs, Obundah Wenah

Walden Dissertations and Doctoral Studies

AbstractBusiness leaders continually face challenges with the rising cost of materials. Automotive purchasing managers need to develop strategies to manage the cost of materials. Grounded in resource dependency theory, the purpose of this qualitative multiple case study was to explore strategies purchasing leaders in the automotive industry use for managing material costs. Data collection included semistructured interviews and documentation, including purchasing policies and directives. The participants comprised four automotive purchasing managers who formulated and implemented material cost strategies. Five themes were identified using thematic analysis: (a) negotiation, (b) total cost of ownership, (c) reducing design complexity, (d) supplier strategic relationship, …


2022 Crummer Suntrust Portfolio Recommendations: Crummer Investment Management 23rd Anniversary, Jason Philips, Michael Capra, Denis Golubev, Connor Jensen, Kovi Katz Jan 2022

2022 Crummer Suntrust Portfolio Recommendations: Crummer Investment Management 23rd Anniversary, Jason Philips, Michael Capra, Denis Golubev, Connor Jensen, Kovi Katz

Crummer Truist Portfolios

SunTrust (now Truist) endowed this portfolio to provide scholarships for future Crummer students and to give current students a practical, hands-on learning opportunity. This year, we are pleased to be able to disburse $55,000 to be used for scholarships. We are extremely grateful for SunTrust’s generosity and investment in higher education. We have all learned a great deal from this experience and the responsibility of managing real money. Our first challenge is to establish a portfolio position that takes advantage of economic opportunities while avoiding unnecessary risk and conforming to the Crummer SunTrust Investment Policy Statement (IPS). We are also …


Towards A Better Understanding Of The Development Of Collaborative Consumption Pricing, Funda Sarican Jan 2022

Towards A Better Understanding Of The Development Of Collaborative Consumption Pricing, Funda Sarican

2022

With the rise of social platforms, consumers started creating value by sharing human and physical resources. As a result, there has been an increase in collaborative consumption. My papers focus on the peer-to-peer travel accommodation service Airbnb, a popular online market for short-term housing rentals.

In paper one, an integrated framework for collaborative consumption pricing is developed by adopting the hedonic demand theory and leveraging the multilevel modeling method that accounts for various factors from nested data. This paper contributes to the research literature by extending the usage of multilevel modeling across cities to consider city effects and broadening the …


Audit Firm Culture: An Evolution Of The Audit Profession In Response To External Forces, Christina T. Alberti Jan 2022

Audit Firm Culture: An Evolution Of The Audit Profession In Response To External Forces, Christina T. Alberti

2022

The COVID-19 pandemic is disrupting business operations throughout the world, including the working procedures of audit professionals. Yet, to date, research on COVID-19’s impact on auditing is limited. This is despite its potential long-term implications. Thus, my dissertation uses a mix of research methods to examine auditors’ response to, and regulators’ evaluation of auditors’ response to, COVID-19.

The first paper (co-authored) synthesizes research on audit firm culture (AFC) over the past decade, reviewing recent developments in research on AFC and its influence on audit quality and auditors’ work attitudes. Using a three-phase model based on prior research and professional guidance, …


Health And Healthcare In The Financial Reporting And Audit Environments, Landi Morris Jan 2022

Health And Healthcare In The Financial Reporting And Audit Environments, Landi Morris

2022

This dissertation is comprised of three papers that integrate analyses of health, health crises, and healthcare entities in the financial reporting and audit processes. The first paper considers how physical health influences audit outcomes via auditors’ cognitive processing. The second paper considers a global health disruption that impacts the audit process. In the third paper, I examine financial and tax reporting of hospital entities. I describe each paper in further detail below.

The first paper, co-authored with Rani Hoitash, examines whether influenza (flu), a potential threat to the conduct of public company audits, is associated with audit outcomes. Because the …


Three Papers On Sell-Side Financial Analysts, Zheng Liu Jan 2022

Three Papers On Sell-Side Financial Analysts, Zheng Liu

2022

This first paper (co-authored) tests the effect of Markets in Financial Instruments Directive II (MiFID II), which entered into force on 3 January 2018, on European-based sell-side financial analysts. We find that MiFID II, in part, unbundles brokers’ execution and research services. We assess the effectiveness of MiFID II in unbundling and find that the trading volume generated by the brokers that issued recommendation revisions declined significantly after the enactment of MiFID II. Further, in addition to a smaller price reaction to EU broker analysts’ recommendation revisions in the post period than in the pre period, these broker analysts appear …