Business Commons^™

Leading Through Paradox In A Covid-19 World: Human Resources Comes Of Age, David G. Collings, Anthony J. Nyberg, Patrick M. Wright, John Mcmackin

Faculty Publications

The impact of the coronavirus disease (COVID-19) pandemic is unprecedented. At an organisational level, the crisis has been hugely disruptive, complex and fraught with ambiguity for leaders. The crisis is fundamentally a human one, making human resource (HR) leaders central in enabling organisations to manage through and ultimately exit the crisis successfully. We apply a paradox lens to understand the HR leadership challenges posed by the COVID-19 crisis. We argue that how the HR function responds to the challenges of the crisis and its role in mapping the exit route from the crisis are likely to shape the trajectory of …

Transforming Businesses With E-Commerce Intelligence, Yuanto Kusnadi, Gary Pan

Research Collection School Of Accountancy

2020 had been an extraordinary year as the Covid-19 pandemic struck almost all countries in the world and created an extraordinary impact on businesses worldwide. Singapore and many other Southeast Asian countries were not spared and had to implement lockdowns swiftly. To cope with physical store closures and the increased volume of online transactions, most businesses tried to revamp their business models and set up online stores to capitalise on the rise of the e-commerce wave. With the growing trend of online transactions, it has become imperative for companies operating in the Fast Moving Consumer Goods (FMCG) industry to track …

Data Analytics And Audit Quality, Ru Gao, Sterling Huang, Rencheng Wang

Research Collection School Of Accountancy

We examine the impact of data analytics on audit quality. Using hand-collected information on data analytics skills of employees of audit firms, we find that human capital investment in data analytics improves audit quality. The analytics capability of both frontline and back-office employees contributes to audit quality. The effect is more pronounced for audit clients with complex business operations, for clients with complicated accounting estimates, and for clients that are more digitalized. Taken together, our findings suggest that an audit office’s analytics capability represents an important office attribute that can affect audit quality.

Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Professional Development Newsletter, November 2021, Odu Career Pathways Program, Old Dominion University

Career Pathways

November 2021 issue of ODU Career Pathways Professional Development Newsletter.

The Trilemma Of 2020: Understanding Higher Education’S Fall 2020 Reopening Decision Amidst The Covid Crisis, Rob Weitz, Viswa Viswanathan, David Rosenthal

American Business Review

In the summer of 2020, as the COVID-19 pandemic continued to spread around the world, institutions of higher education were faced with three options in terms of their teaching modality for fall 2020: resume in-person education, switch to online delivery, or adopt a hybrid approach. This observational research study aims to tease out the variables that explain the decisions announced in summer 2020 by various colleges and universities in the United States for their planned instruction for fall 2020. We propose and test eight hypotheses related to the decision. The study found statistical confirmation that universities with higher financial stability …

Financial Frictions And Macroeconomy During Financial Crises: A Bayesian Dsge Assessment, Eric Martial Etoundi Atenga Dr., Maman Hassan Abdo, Mbodja Mougoué

American Business Review

The recent global financial crisis and the Eurozone sovereign default have rekindled the debate on the interactions between the real sector and the financial sphere. The present paper provides an assessment of the role of financial frictions on business cycles in Canada, the Euro Area, the U.K., and the U.S. during these recent financial crises using an extension of the DSGE methodology described by Merola (2015). The main goal is to examine whether and the extent to which those crises enhanced the contribution of financial frictions in driving macroeconomic fluctuations. The models’ properties are examined with posteriors distributions, variance decomposition, …

Antecedents And Outcomes Of Duty Orientation Among Salespeople, James Deconinck, Drew Carnes, Mary Beth Deconinck

American Business Review

This study analyzed the relationship among ethical leadership, duty orientation, perceived organizational support (PSS), organizational citizenship behaviors (OCBs) and job performance among a sample of 45 sales managers and 203 salespeople. Duty orientation and perceived organizational support were found to mediate the relationship between ethical leadership and performance outcomes. Ethical leadership was a direct predictor of OCBs but not job performance. This study shows the importance of analyzing ethical leadership, duty orientation, and PSS and their relationship with OCBs and job performance in the salesforce.

Do Firms Respond To Peer Disclosures? Evidence From Clinical Trial Disclosures, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang

Research Collection School Of Accountancy

We examine whether a firm’s decision to disclose non-financial proprietary information depends on peer disclosures of similar information. Using a sample of 5,035 unique clinical trials by U.S. pharmaceutical firms over the 2007-2014 period, we find that the firm is less likely to disclose its own clinical trial results if peers have published clinical trial results pertaining to the same medical condition. Conditional on disclosing clinical trial results, the firm is also less likely to disclose the trial results on time when peers have disclosed their clinical trial results. Our cross-sectional tests suggest that proprietary costs of disclosure play an …

J Mich Dent Assoc November 2021

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists!

In this issue, the reader will find the following original content:

• Cover stories with a “Focus on Advocacy: Helping Dentistry Succeed”, including “MDA Dental PAC: What It Is and Why It Matters “, “2021 Advocacy Success — and More to Come “, and “Dental Programs Maintained in 2021-22 State Budget”.
• A feature article on “The Anishinaabe Dental Outreach Program”.
• A feature article, “How Your Website and …

A Qualitative Study On Predictive Models In Accounting Fraud Detection, Anthony Cecil

Doctoral Dissertations and Projects

Companies lose an estimated 5% of revenue each year due to occupational fraud. This level of fraud can significantly disrupt the capital markets and cause companies to go bankrupt. Unless organizations, the government, and the accounting profession develop a systematic approach for accounting fraud detection, investors and employees will continue to lose money. This study explored subject matter experts’ perceptions of building and deploying artificial intelligence and predictive models to detect accounting fraud. This case study consisted of interviews with 10 participants with expertise in predictive modeling, auditing, and investigating, as well as a systematic literature review of research and …

Examining The Sufficiency And Appropriateness Of Audit Evidence In The United States Banking And Securities Industries, Adama Guilavogui

Doctoral Dissertations and Projects

The substratum of performing an effective and value-added audit engagement centers on the ability of qualified professionals to gather, assess and draw inferences from audit evidence independently. Generally Accepted Auditing Standards (GAAS) in the United States instruct auditors to design and implement audit procedures to gain relevant audit evidence to sustain the opinion conveyed in the auditor's report (AS 1105.03). This research examined the scope of audit evidence sufficiency and appropriateness in the United States banking and securities industries. The thesis aimed at enriching the existing body of knowledge on auditing in the target industries. Specifically, the thesis investigated the …

Organizational Change Process Milwaukee - Site Overview, Quality Improvement Center For Workforce Development

Other QIC-WD Products

The Division of Milwaukee Child Protective Services (DMCPS) of the Wisconsin Department of Children and Families (DCF) has approximately 185 State employees, responsible for the delivery of child protective services and ongoing case management services through contract agencies in Milwaukee County. DMCPS performs intake and investigative functions, while ongoing casework is managed by partner agencies in the community.

The majority of DMCPS staff work in the Access Section (hotline) and the Initial Assessment Bureau (IAB). Within the IAB was a constellation of Initial Assessment Specialists (IAS), mentors, supervisors, and program directors, who are led by the Bureau Director. While the …

2021 November, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for November of 2021.

Burnout Isn’T Just Exhaustion: Workers Can Also Feel Cynical Or Inadequate, Tina Li Yi Ng, Andree Hartanto

Research Collection School of Social Sciences

Employers, take note: There’s more to burnout which corporate wellness initiatives alone cannot solve, say SMU researchers. The huge wave of resignations spurred by the pandemic has forced companies to confront burnout, implementing “burnout breaks” to curb the loss of productivity that comes with working too much. Though initiatives like “mental health weeks” are widely appreciated, they merely scratch the surface and do not solve the issue. To truly put out the flames of burnout, a precise diagnosis of the problem is critical. This is especially true in Singapore, the world’s most fatigued country where one in two workers feels …

Economic And Ghg Emissions Changes Of Aeration And Gypsum Application, Michael Popp, Karen Renee Lindsay, Amanda Ashworth, Philip Moore, Phillip R. Owens, Taylor Adams, Melissa Mccarver, Becky Roark, Dan Pote, John Pennington

Agricultural Economics and Agribusiness Faculty Publications and Presentations

Alternative pasture management strategies are needed to ensure long-term ecological and economical use of abundantly available poultry litter as a source of valuable nitrogen (N), phosphorus (P) and potassium (K). In combination with the common practice of broadcasting poultry litter and soil compaction from equipment and livestock traffic, pasture aeration offers the potential for added soil water penetration and reduced nutrient runoff by creating soil perforations ranging length from 5 to 15 cm using metal spikes that penetrate the soil to 15 cm depth. Also, the addition of gypsum can further reduce P runoff. We evaluate different pasture management scenarios …

Financing Mechanisms Applied For Successful Universal Health Coverage In Malaysia, Thailand And Singapore - Lessons For Pakistan, Rawshan Jabeen, Unaib Rabbani, Nazish Abbas

Community Health Sciences

Universal health coverage is a global agenda and, currently for Pakistan, achieving this goal is a challenge because of a number of constraints. The current narrative review was planned to describe an overview of the provision of health insurance in Malaysia, Thailand and Singapore that have achieved universal health coverage, and to propose a roadmap for Pakistan. Literature search was conducted on Google Scholar and PubMed databases as well as on the World Bank website to retrieve relevant articles. The three studied countries achieved universal health coverage by gradually increasing allocation for health and through various mechanisms, such as health …

An Evaluation Of Churchill Downs’ Tax Increment Financing District, Thomas E. Lambert

Faculty and Staff Scholarship

Tax increment financing districts (TIFs) have become important local government tools in the USA over the last several decades as ways to help bring public and/or private investment dollars into inner city areas and/or older neighbourhoods which are deemed to need revitalisation. Within the last ten years, the concept has become popular in Canada, and it has been used as a component piece of enterprise zone programmes in other nations.

This paper evaluates one of the first Kentucky USA TIFs started approximately 20 years ago with a pre-eminent Kentucky horse racing track, Churchill Downs, as the target for investment spending. …

Do Simulcasting And Off-Track Betting Benefit Or Harm Kentucky On-Track Betting?, Thomas E. Lambert

Faculty and Staff Scholarship

No abstract provided.

“Lord, Mr. Ford!" The Overall Estimated Economic Impacts Of The New Blueovalsk Battery Park In Glendale, Kentucky, Thomas E. Lambert

Faculty and Staff Scholarship

No abstract provided.

Accounting For A Hopeful World, Themin Suwardy

Research Collection School Of Accountancy

In a commentary, SMU Associate Provost for Postgraduate Professional Education and Associate Professor of Accounting (Practice) Themin Suwardy noted that environmental reporting has become more common in the last 10 years and that companies are embracing sustainability reporting despite the challenging myriad of seemingly different models, frameworks and regulations. He opined that the IFRS Sustainability Disclosure Standards to be issued by the International Sustainability Standards Board (ISSB) will enable companies to provide comprehensive sustainability information for the global financial markets. He urged accounting professionals to embrace the development wholeheartedly and to help organisations do and report good.

Artificial Intelligence As Augmenting Automation: Implications For Employment, F. Ted Tschang, Esteve Almirall

Research Collection Lee Kong Chian School Of Business

There has been great concern in recent years that artificial intelligence (AI) may cause widespread unemployment, but proponents say that AI augments existing jobs. Both of these positions have substance, but there is a need is to articulate the mechanisms by which AI may actually do both, and in the process, transform work and business organizations alike. We use economic studies showing past transformations automation wrought on the structure of employment and skills (such as the favouring of nonroutine skills) to articulate a ground for discussion. We then use case evidence of AI and automation to show how AI is …

Unlocking The Creativity Potential Of Dialectical Thinking: Field Investigations Of The Comparative Effects Of Transformational And Transactional Leadership Styles, Roy Y. J. Chua, Jia Hui Lim, Wannwiruch (Fon) Wiruchnipawan

Research Collection Lee Kong Chian School Of Business

In a digital economy characterized by high volumes of information and ideas, many of which could be contradictory to one another, employees high in dialectical thinking should be well poised to connect disparate ideas to generate creative solutions for business problems. Yet, it is unclear whether dialectical thinking as a creativity-relevant skill can be realized in naturalistic workplace settings, given past mixed findings and the lack of field studies. We propose that supervisors’ leadership styles are important moderators that can unlock employees’ creativity potential in dialectical thinking. Additionally, we compare the activating effect of transformational leadership and the inhibiting effect …

Algorithmic Transparency, Jian Sun

Research Collection Lee Kong Chian School Of Business

I study the optimal algorithmic disclosure in a lending market where lenders use a predictive algorithm to mitigate adverse selection. The predictive algorithm is unobservable to borrowers and uses a manipulable borrower feature as input. A regulator maximizes market efficiency by disclosing information about the statistical properties of variables embedded in the predictive algorithm to borrowers. Under the optimal disclosure policy, the posterior belief consists of two disjoint regions in which the borrower feature is more relevant and less relevant in predicting borrower quality, respectively. The optimal disclosure policy differentiates posterior lending market equilibria by the equilibrium data manipulation levels. …

Factors That Affect The Actual Use Of M-Government From The User Perspective: The Case Of Abu Dhabi Government, Sara Saleh Saeed Al Kayyoomi

Dissertations

In recent years, the evolution of information technologies has shown vast growth. The popularity of and demand for mobile smartphones and applications also continue to grow, so governments are developing mobile business models and moving from electronic-government (e-government) to mobile-government (m-government) practices in order to enhance functioning and increase the efficiency and effectiveness of their services. However, there are very few pieces of systematic evidence related to m-government implementation and the level of actual use of m-government applications and services in less developed countries. Therefore, the current study aims to identify factors that affect Abu Dhabi citizens' and residents’ actual …

The Influence Of United Arab Emirates National Culture On Leadership Styles In Higher Education Institutions, Hamsa Saleh Al Ammari

Dissertations

Academic institutions and universities are complicated organizations led by professionals and academics who owe their knowledge and skills to their experience in education and leadership. In a country like the United Arab Emirates (UAE), education leaders who come from different cultural backgrounds practice their daily duties within a context where the local national culture imposes certain assumptions, beliefs, norms, and attitudes on them, thereby controlling their understanding of leadership and shaping their behavior. There has been little academic research into what constitutes the national culture of the UAE, a young, cosmopolitan amalgamation of seven Emirates, viewed internationally as an Arab, …

Factors That Affect Customer Intention To Revisit Green Hotels: The Case Of Abu Dhabi, Abdulaziz Faisal Ali Alremeithi

Dissertations

Given the Abu Dhabi 2008 Estidama sustainability initiative and the Abu Dhabi Economic Vision 2030, hospitality is one of the sectors that can contribute most significantly to the long-term economic growth of Abu Dhabi and have the greatest impact on its environmental and natural resources. The results of this study will enable decision-makers to understand why consumers choose green hotels over conventional hotels. The purpose is to expand existing knowledge by investigating the factors that influence customer intention to revisit green hotels from four perspectives: the self-perspective, the prosocial perspective, the business-to-business marketing perspective, and the consumer-to-consumer marketing perspective. The …

Entrepreneurial Leadership And Sustainable Development—A Systematic Literature Review, Alexandrina Maria Pauceanu, Nada Rabie, Ayman Moustafa, Daniel Constantin Jiroveanu

All Works

The main aim of this study was to clarify the current literary inconsistencies regarding the characteristics of entrepreneurial leadership and its impact on sustainability. Additionally, another aim was to establish the framework of entrepreneurial leadership and to highlight the main gaps in the entrepreneurial leadership literature. The entrepreneurial leadership literature started to develop recently as a new leadership style that is required to fulfill the current business changes in the fourth industrial revolution. The researchers conducted a narrative literature review to assess the status of entrepreneurial leadership in academia, literature gaps, and the impact of entrepreneurial leadership on the sustainability …

Making Money From Cryptocurrency? The Taxman May Call On You, Hern Kuan Liu, Vincent Ooi

Research Collection Yong Pung How School Of Law

Miners, forgers, hobbyists, traders – different rules apply. Just don’t assume crypto investment is somehow immune to taxation.

Towards A Calibrated Trust-Based Approach To The Use Of Facial Recognition Technology, Gary Kok Yew Chan

Research Collection Yong Pung How School Of Law

The use of facial recognition technology has given rise to much debate relating to issues concerning privacy infringements, bias and inaccuracies of data and outputs, possibilities of covert use, the lack of data security and the problem of function creep. Certain states and jurisdictions have called for bans and moratoria on the use of facial recognition technology. This paper argues that a blanket ban on facial recognition technology would be overly precautionary without fully considering the wide range of uses and benefits of the innovation. To promote its acceptance, trust in facial recognition technology should be developed in a calibrated …