Business Commons^™

Bitcoin Selfish Mining Modeling And Dependability Analysis, Chencheng Zhou, Liudong Xing, Jun Guo, Qisi Liu

Electrical & Computer Engineering Faculty Publications

Blockchain technology has gained prominence over the last decade. Numerous achievements have been made regarding how this technology can be utilized in different aspects of the industry, market, and governmental departments. Due to the safety-critical and security-critical nature of their uses, it is pivotal to model the dependability of blockchain-based systems. In this study, we focus on Bitcoin, a blockchain-based peer-to-peer cryptocurrency system. A continuous-time Markov chain-based analytical method is put forward to model and quantify the dependability of the Bitcoin system under selfish mining attacks. Numerical results are provided to examine the influences of several key parameters related to …

Competing For Deal Flow In Local Mortgage Markets, Darren Aiello, Mark Garmaise, Gabriel Natividad

Faculty Publications

The U.S. mortgage market exhibits competitive instability in which some lenders emerge rapidly from the fringe to substantial market shares. Using inferred discontinuities in application acceptance models to generate local lending shocks, we analyze the impact on a lender of a surge in originations by its competitors. We show that the quickest-growing (not the largest) competitors divert applications and originations from other lenders. Facing a quickly-growing competitor, lenders charge higher interest rates, partially due to the increased risk of their loans. Loan performance suffers for other lenders as the quickestgrowing competitor’s originations increase.

Young Firms, Old Capital, Song Ma, Justin Murfin, Ryan Pratt

Faculty Publications

Across a broad range of equipment types and industries, we document a pattern of local capital reallocation from older firms to younger firms. Start-ups purchase a disproportion- ate share of old physical capital previously owned by more mature firms. The evidence is consistent with financial constraints driving differential demand for vintage capital. The local supply of used capital influences start-up entry, job creation, investment choices, and growth, particularly when capital is immobile. Meanwhile, as suppliers of used capital, in- cumbents accelerate capital replacement in the presence of younger firms. The evidence suggests previously undocumented benefits to co-location between old and …

Embracing Brain And Behaviour: Designing Programs Of Complementary Neurophysiological And Behavioural Studies, C. Brock Kirwan, Anthony Vance, Jeffrey L. Jenkins, Bonnie Brinton Anderson

Faculty Publications

NeuroIS—the methods and knowledge of neuroscience applied to the information systems (IS) domain—has become an established research field within the IS discipline. A key advantage of NeuroIS is its ability to provide insights into human cognition beyond those obtained using behavioural techniques alone. Nevertheless, in neuroscience, there is renewed interest in examining behaviour together with neurophysiological methods to better inform our understanding of neural processes. In this research opinion article, we argue that in the field of NeuroIS, there is an opportunity for hybrid programs of study that combine neurophysiological and behavioural methods in a complementary manner. We outline four …

Transformational It Leaders And Digital Innovation: The Moderating Effect Of Formal It Governance, Linda M. Pittenger, Nicholas Berente, James Gaskin

Faculty Publications

Does formal IT governance encourage innovation in the traditional domains of the IT function at the expense of new forms of “digital” innovation? We report on a study of 158 IT managers and leaders to understand the conditions under which transformational IT leadership can drive innovation in traditional forms of IT, as well as in the emerging “digital” domain. We find that highly formal IT governance practices can reduce ability of transformational IT managers and leaders to innovate in both domains, and this effect is greater for digital innovation. In stable cultures the moderation effect was strengthened, while insignificant in …

Do Privacy Assurances Work? A Study Of Truthfulness In Healthcare History Data Collection, Tamara M. Masters, Mark Keith, Rachel Hess, Jeffrey L. Jenkins

Faculty Publications

Patients often provide untruthful information about their health to avoid embarrassment, evade treatment, or prevent financial loss. Privacy disclosures (e.g. HIPAA) intended to dissuade privacy concerns may actually increase patient lying. We used new mouse trackingbased technology to detect lies through mouse movement (distance and time to response) and patient answer adjustment in an online controlled study of 611 potential patients, randomly assigned to one of six treatments. Treatments differed in the notices patients received before health information was requested, including notices about privacy, benefits of truthful disclosure, and risks of inaccurate disclosure. Increased time or distance of device mouse …

Earnings Virality*, Brett Campbell, Michael S. Drake, Jacob Thornock, Brady Twedt

Faculty Publications

We examine the determinants and market consequences associated with earnings announcements going viral on social media, a phenomenon we label “earnings virality.” Using a comprehensive panel of historical Twitter data, we find that the typical earnings announcement receives relatively little social media coverage, but others go viral on social media, quickly reaching the feeds of millions of people. We find that viral earnings announcements generally have Twitter content that is more extreme in tone and contains less unique content. Further, earnings virality is positively associated with revenue surprises, investor recognition, retail investor ownership, and retail investor trading around the announcement. …

The Relevance Of Non-Income Tax Relief*, Michael S. Drake, Ryan V. Hess, Jaron H. Wilde, Braden M. Williams

Faculty Publications

Governments regularly offer non-income tax relief to attract business investment. However, it is unclear whether or how markets impound information about the relief into security prices. We use novel data from retrospective public records to examine the information content of non-income tax relief. We predict and find that the receipt and magnitude of this relief are both strongly associated with recipients’ future accounting performance and future abnormal returns. We further find that abnormal returns associated with the relief cluster around future earnings information events. In combination, this evidence suggests that non-income tax relief is value-relevant but is incorporated into prices …

Students Coming Prepared To Class? A Review Of The Literature With A Call To Research, Melissa P. Larson, Jace Linnell

Faculty Publications

In this literature review, we show that little attention has been given to pre-class learning in a flipped classroom setting. To support learning, a flipped classroom shifts the learning of basic content from a classroom setting to a pre-class setting, thereby freeing up time within class for more active learning activities. Active learning activities support student-centered learning as peers collaborate with deep application of pre-class learning concepts. Thus, higher-order skills of critical thinking and lifelong learning, which are valued in the accounting education curriculum and profession, can be developed through a flipped classroom pedagogy. However, if pre-class learning is not …

Discussion Of ‘The Effect Of Changes In Income Shifting On Affiliate Managers’ Internal Reporting Decisions, Zackery D. Fox, Ryan J. Wilson

Faculty Publications

Klassen and Valle Ruiz (hereafter KVR) investigate an interesting question that has not been explored in existing research. Specifically, they look at the effect of a change in income shifting strategy on affiliate managers’ internal reporting choices. The paper adds to a growing category of the tax accounting literature examining the consequences of multinational enterprises (MNEs) tax-motivated income shifting for various stakeholders. KVR turn their focus within the firm by testing whether distortions caused by tax-motivated income shifting alter affiliate managers’ internal reporting behavior.

Sending Children To Camp: An Analysis Of Decision-Making By Family Income, Dan Richmond, Camilla Hodge, Jim Sibthorp

Faculty Publications

Objectives: This study sought to (a) identify the factors most salient to parents when sending their child to summer camp, (b) examine family members’ roles in the camp decision-making process, and (c) compare both by income and other family contextual factors in a sample of parents with a child who enrolled and participated in a summer camp experience.

Methods: Survey data were collected from a total of 354 families that included families from high, middle, and lower incomes. Surveys collected data on parental developmental goals for their child, factors related to camp–child and camp–family fit, and the level of involvement …

Challenges Of Ecological Momentary Assessments To Study Family Leisure: Participants’ Perspectives, Kelly D. Chandler, Camilla Hodge, Kara Mcelvaine, Ericka J. Olschewski, Karen K. Melton, Pascal Deboeck

Faculty Publications

Scholars have documented the research tradeoffs of using ecological momentary assessments (EMA) to study daily life. Less is known about participants’ perspectives. The aim of this research note was to delineate the challenges of participating in a 14-day EMA study of family leisure described by 41 individuals (mothers, fathers, and adolescents) from 14 families to inform future family leisure studies using EMA. Participants identified three potential challenges: repetitive questions, inconvenient signals, and short response windows. Despite these challenges, the majority of participants indicated that they would recommend a similar study to others. The reality that so many families feel squeezed …

An Fmri Investigation Of The Neurocognitive Processing Of Measures And Strategic Objectives, Paul Black, C. Brock Kirwan, Thomas Meservy, William B. Tayler, Jeffrey O. Williams

Faculty Publications

A central feature of most organizations is the use of measures to represent key elements of performance across multiple strategic objectives. Prior research has demonstrated a tendency for individuals to treat these measures as though they are the higher-order strategic objectives the measures were intended to represent, as opposed to imperfect representations of those strategic objectives—a phenomenon labeled surrogation. We employ an experiment to further understand this phenomenon. In this study, we capture neural activation when processing measures and when processing strategic objectives. We find that differences in brain activity when processing measures and strategic objectives are similar to the …

Relevance Of Accounting Research (Roar): Ratings Of Abstracts By Accounting Professionals, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, David A. Wood

Faculty Publications

The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet very little data has been put forth in these discussions. We create relevance of accounting research (ROAR) scores by asking accounting professionals to read and evaluate the titles and abstracts of every article published in 12 leading accounting journals for the years 2016 to 2018, inclusive. These scores allow for an evidence-based evaluation and discussion of how academic accounting research is perceived by accounting professionals. The scores also allow us to identify the articles, authors, journals, and accounting topic areas that are perceived …

The Status Of Robotic Process Automation, Steven A. Harrast, David A. Wood

Faculty Publications

Modern information technology (IT) has greatly expanded the capability of companies to coordinate activities and process large numbers of transactions. Unfortunately, large companies often support thousands of individual applications, and the data necessary for financial reporting is scattered across these applications. As applications and data proliferate, companies must link together the applications and systems, often using spreadsheets and expending significant amounts of time in manual data entry and manipulation. This manual work is slow, expensive, and error prone and lacks useful business insights. Also, the employees who must perform these tasks are often overwhelmed and unsatisfied with the mundane work. …

Identifying Industry 5.0 Contributions To Sustainable Development: A Strategy Roadmap For Delivering Sustainability Values, Morteza Ghobakhloo, Mohammad Iranmanesh, Muhammad Faraz Mubarak, Mobashar Mubarik, Abderahman Rejeb, Mehrbakhsh Nilashi

Research outputs 2022 to 2026

Scholars believe that the newly introduced Industry 5.0 has the potential to move beyond the profit-centered productivity of Industry 4.0 and to promote sustainable development goals such as human-centricity, socio-environmental sustainability, and resilience. However, little has been done to understand how this ill-defined phenomenon may deliver its indented sustainability values despite these speculative promises. To address this knowledge gap, the present study developed a strategy roadmap that explains the mechanism by which Industry 5.0 delivers its intended sustainable development functions. The study first developed and introduced the Industry 5.0 reference model that describes the technical and functional properties of this …

The Career Resilience Of Senior Women Managers: A Cross-Cultural Perspective, Uma Jogulu, Esmé Franken

Research outputs 2022 to 2026

This article examines how cultural contexts influence the demonstration of resilient behaviors of women senior managers in large organizations. We compare the experiences of Malaysian and Australian women overcoming key challenges and obstacles in their career journeys by engaging in the resilience strategies of network leveraging, learning, and adaptability. Our findings reveal the unique, complex, and contextual nature of career resilience, and show how resilience can be demonstrated, often differently, across culture and context. Our study adds to the existing body of literature in the areas of careers, gender in the workplace, and resilience, by highlighting how senior women sustain …

Food Tourism Experience And Changing Destination Foodscape: An Exploratory Study Of An Emerging Food Destination, Eerang Park, Andy Widyanta

Research outputs 2022 to 2026

This research investigates how and the extent to which co-creation activities of food tourism in the context of the commercial tourism sector shape and influence the foodscape in an emerging food tourism destination. An exploratory qualitative study conducted in Yogyakarta, Indonesia discovers how and where co-creative food activities take place through the mode of interaction, customisation, and co-production. Moreover, this research uncovers how the act of negotiation and the creation of food experiences co-created by tourists and suppliers contributes to the evolving destination foodscape. These processes contribute to the invention of new food offerings; the inclusion of tourists in the …

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Sport Organizations And Reconciliation In Australia, Ashlee Morgan, Violetta Wilk

Research outputs 2014 to 2021

Sport can be a driver of change, promoting social cohesion and inclusion. However, it can also create conflict and be arena of discrimination and divide. This article explores the current mobilization of Australian sport organizations in contributing to reconciliation between Aboriginal and Torres Strait Islander peoples and non-Indigenous Australians. This study focuses on the formal commitment of sport organizations to the reconciliation process. Through a stakeholder theory perspective and a shared value lens, 22 Reconciliation Action Plans (RAPs) were examined using text analytics and visualization software, Leximancer. It is concluded that, while continuing their regular business, sport organizations can be …

Promoting Awareness Of Sex Trafficking In Tourism And Hospitality, Joshua Aston, Jun Wen, Edmund Goh, Oswin Maurer

Research outputs 2014 to 2021

Purpose: This cutting-edge short commentary is intended to raise awareness of sex trafficking in the tourism and hospitality industry. The purpose of this paper is to also advocate for further research to identify and hopefully prevent sex trafficking in related settings.

Design/methodology/approach: This paper provides a descriptive overview of the current knowledge base on sex trafficking in tourism and hospitality. Based on gaps in the literature, future research agendas and directions are suggested.

Findings: Academic research on sex trafficking in tourism and hospitality remains limited. More scholarly attention is needed to this matter. The tourism industry is directly and indirectly …

Gender Leadership Imbalance In Sport Organizations In Latin America, Monica Yamile Gonzalez-Cuevas

Graduate Theses, Dissertations, and Problem Reports (ETD)

The purpose of the study was to examine gender imbalance at the leadership level of sport administration at National Olympic Committees (NOC), National Paralympic Committees (NPC), and National Sport Organizations (NSF) of countries members of the Pan American Sports Organization (PASO). Specifically, this study examined how social and human capital, socio-cultural aspects of each country, and power-based discourses affect the advancement of women’s careers at the micro, meso, and macro levels of analysis.

A total of 12 participants were selected to participate in this study. Participants were all female sport administrators holding the position of president, vice-president, or secretary-general of …

Three Essays On Information Asymmetry Across Heterogenous Agents, Shenru Li

Graduate Theses, Dissertations, and Problem Reports (ETD)

This thesis models and explores agents’ decisions in reaction to events that serves to increse the heterogeneity among agents. The analysis is conducted on three aspects of financial economics. In chapter 2, we empirically examine how trading by peers on a new platform influences others’ adoption decision. We model the adoption process and find the relationship to be U-shaped, with first movers greatly discouraging their peers from adoption, while late movers slightly discouraging or encouraging their peers.

In chapter 3, we investigate how managerial incentives influence corporate social responsibility (CSR). We examine the staggered adoption of corporate opportunity waiver laws …

Why Franchisors Recruit Franchisees From The Ranks Of Their Employees, Peter Balsarini, Claire Lambert, Maria M. Ryan

Research outputs 2014 to 2021

A shortage of suitable franchisees has long plagued the Australian franchise industry impacting franchisors’ capacity to grow their chains. This exploratory research identifies, defines and examines an unresearched category of franchisees that of internally recruited franchisees, who prior to their franchise recruitment were employees of the franchisor. This category has previously been ignored by the literature even though estimates of some chains place the proportion of internally recruited franchisees at over 40 per cent. Employing qualitative interviews with key franchisor decision makers this research begins to address this gap. This study investigates what factors drive franchisors to recruit franchisees from …

Machine Infelicity In A Poignant Visitor Setting: Comparing Human And Ai’S Ability To Analyze Discourse, Martin Maccarthy, Hairong Shan

Research outputs 2014 to 2021

This study compares the efficacy of computer and human analytics in a commemorative setting. Both deductive and inductive reasoning are compared using the same data across both methods. The data comprises 2490 non-repeated, non-dialogical social media comments from the popular touristic site Tripadvisor. Included in the analysis is participant observation at two Anzac commemorative sites, one in Western Australia and one in Northern France. The data is then processed using both Leximancer V4.51 and Dialectic Thematic Analysis. The findings demonstrate artificial intelligence (AI) was incapable of insight beyond metric-driven content analysis. While fully deduced by human analysis the metamodel was …

Does Government Efficiency Mitigate The Effect Of Natural Disasters On Tourist Arrivals, Yang Yang, Songshan (Sam) Huang, Wei Li, Fangyu Zhong, Tian Lan

Research outputs 2014 to 2021

Global tourism suffered its worst year in 2020 due to the widespread of COVID-19, and tourism industry-related professionals are looking for efficient measures to help tourism recover. Government efficiency was mentioned as an important factor for inbound tourism; however, its mitigating effect on the performance of inbound tourism in the context of natural disasters has not been empirically researched. This study attempts to address the gap through the analysis of a panel data set of 158 countries from 2002 to 2018. The results illustrate the mitigating effect of government efficiency on the negative impact of natural disasters on inbound tourist …

Lgbtiq + Identities In Tourism And Leisure Research: A Systematic Qualitative Literature Review, Faith Ong, Oscar Vorobjovas-Pinta, Clifford Lewis

Research outputs 2014 to 2021

Tourism research on the LGBTIQ + communities has grown over the years, entering mainstream discussions as a segment of interest. This growing focus reflects greater societal acceptance and acknowledgement of the systemic inequalities that challenge their rights. The landscape of current scholarship, though important to academic literature, policy and practice, has not been explored. On this premise, and under the umbrella of social sustainability, a systematic qualitative review of scholarship on the LGBTIQ + community and tourism was conducted with Q1- and Q2-ranked travel and tourism journals (Scimago Journal & Country Rank) as a basis. Articles were analysed to identify …

Deformation And Stress Theory Of Surrounding Rock Of Shallow Circular Tunnel Based On Complex Variable Function Method, Guizhen Wang, Linglong Zhou, Reem Alotaibi, Roaya Hdeib

Research outputs 2014 to 2021

After reviewing many literature foundations, the thesis combines the basic methods of elastic mechanics with mathematical knowledge, sets the bipotential stress potential complex function and analyses the relationship between stress component, strain component and stress potential function, and applies the complex variable function. The expression of the relevant stress component is derived, and the displacement boundary conditions of the surrounding rock of shallow circular tunnel are obtained. Furthermore, the paper applies the basic theory of complex variable function to solve the boundary condition complex variable function for common tunnel sections, and obtains the analytical expression of the surrounding rock stress …

Corporate Values Of Tribally Owned Companies, Halle Hull

All Master's Theses

In this study I examine the corporate values of tribally owned companies in Washington State and compare them with non-native businesses in the same or similar industries. The research objective is to examine the ways in which Washington native businesses integrate native cultural values into their mission and corporate structure. I have developed keywords that follow the themes of spiritual/societal, community, and environmental, and I found that tribally owned companies include these keywords more frequently than non-tribally owned companies. This integration of cultural values, stated corporate mission, and corporate structure, is an area of potential superior performance compared to alternative …

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