Business Commons^™

Does Working From Home Impact Audit Quality? Evidence From Non-Pharmaceutical Interventions During Covid-19, Monika Causholli, Sung-Yuan Mark Cheng, Nargess Golshan

Economics Faculty Publications

Catalyzed by the COVID-19 pandemic, many audit firms announced large-scale plans to adopt work-from-home (WFH) policies. It is unclear how this arrangement would affect audit quality. We exploit county-level non-pharmaceutical interventions, such as shelter-in-place orders and lockdowns, that exogenously increased local auditors’ WFH practices. We use a difference-in-differences research design to compare audit engagements that were affected by these policies to those that were not, including those within the same office. We find that WFH is associated with higher audit quality measured by discretionary accruals and going-concern opinions. We also find some evidence that these results are stronger for clients …

Why We Stayed, Why We Left: A Hermeneutic Phenomenological Study Of Hispanic/Latino Child Welfare Professionals’ Experiences Of Organizational And Safety Culture, Cynthia Franco

Theses and Dissertations

This hermeneutic phenomenological study examines the lived experiences of Hispanic/Latino child welfare professionals who were formerly employed at a large urban public child welfare agency. Despite the growing representation of Hispanic/Latino children and families in child welfare systems and the strong vocational commitment of Hispanic/Latino professionals, this group remains underrepresented in the workforce and experiences notable patterns of early attrition. Grounded in safety science and psychological safety frameworks, this study explores how organizational culture, leadership practices, and identity-related dynamics shape professional meaning-making, well-being, and decisions to remain in or leave the field.

Data were collected through in-depth, semi-structured interviews and …

Is Being A Shareholder ‘In Name Only’ A Problem?, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This column addresses the legal risks for Michigan dentists entering "shareholder in name only" agreements with non-dentist entities. Michigan law requires dental practices to be owned by licensed dentists to ensure professional control over public healthcare. Arrangements where management companies or manufacturers can reclaim stock for a nominal fee effectively strip the dentist of true ownership. This lack of control can lead to ethical conflicts, such as pressure to sell specific appliances regardless of professional judgment. Engaging in such schemes may endanger a dentist's license by thwarting state laws intended to protect clinical independence.

The Successful Transition To Executive Leadership Roles In The Pharmaceutical Industry, Eddie J. Fuller

Theses, Dissertations and Capstones

The underrepresentation of minority groups in leadership roles within the pharmaceutical industry constitutes a significant issue, as evidenced by various studies. These studies consistently indicate that individuals from underrepresented groups are less likely to progress into leadership positions. It appears that much of the existing literature discusses African American women as the identified underrepresented group. This dissertation investigates the underrepresentation of minority groups in leadership roles within the pharmaceutical industry. The sample comprises both minority and majority participants who currently hold or have previously held leadership positions in pharmaceutical companies within the United States. This dissertation uses survey questionnaires to …

100 Conversation Starters To Develop Student Critical Thinking In Intermediate And Financial Accounting Courses, Joe B. Hoyle

Bookshelf

INTRODUCTION

Why create a book containing nothing but accounting problems?

The genesis of an idea is often difficult to recall, but I can trace the creation of this project to a single sentence found in a specific book.  One recent summer, to help prepare myself for the upcoming academic year, I began reading Why Don’t Students Like School? by Daniel T. Willingham.  On page 16 of the dog-eared copy I acquired on the Internet, I was drawn to a key sentence like a moth to a flame.  The words were buried rather unobtrusively within a long paragraph but, for me, …

Unpacking And Re-Imagining Dental Ethics With Anti-Oppressive And Interdisciplinary Praxis, Eleanor Fleming Phd, Dds, Mph, Ficd, Facd

Journal of the American College of Dentists

Dental ethics are assumed to be neutral in their intent. With a social contract grounded in liberalism and assumptions centering whiteness, the resulting ethics reinforce hierarchy, otherness, and inequities. Because concepts and practices are rarely neutral, dental ethics is embedded with biases, which results in it falling short of the demands of the 21st century and exacerbating health inequities rather than supporting efforts for health justice. This manuscript invites the reader to reflect critically and re-imagine dental ethics using anti-oppressive and interdisciplinary praxis. For the improvement of public health, the narrowing of inequities, and a functioning oral health system, the …

Eugene (Gene) Louis Dodaro [Inducted 2026], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

William Ernest Mccarthy [Inducted 2026], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Donald James Kirk [Inducted 1996], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

From Privacy To Profit: The Evolution Of Name, Image, And Likeness Rights And The Revolution In College Athletics Toward Collegiate Capitalism, Donald M. Remy

Dickinson Law Review (2017-Present)

The story of Name, Image, and Likeness (NIL) rights in American law is one of adaptation, transformation, and ultimately, revolution. What began as a modest recognition of personal dignity in the late 19th century has evolved into a multibillion-dollar framework that has fundamentally altered the landscape of college athletics. The journey from Samuel Warren and Louis Brandeis’s seminal articulation of the “right to be let alone” to the June 2025 approval of the House v. NCAA¹ settlement represents not merely a doctrinal evolution but a profound shift in how American society conceptualizes the relationship between identity, commerce, and fair …

Name, Image, Likeness And The Great American Pastime, Barbara Lauriat

Dickinson Law Review (2017-Present)

The ability of high-profile athletes to commercialize name, image, and likeness (NIL) rights is at the center of many current controversies about the future of college sports in the United States. This Article describes how what we call NIL protection— largely based on publicity rights doctrines developed in the mid-20th century—is historically recent, conceptually unstable, and insufficiently scrutinized, even though it now underwrites major entertainment markets in sports. Just as baseball is a sport particularly identified with the United States, there is also a peculiarly American approach to the protection of persona. Using baseball as the central case study, the …

Reassessing Argentina’S 2018 Crisis: Fiscal Imbalances, External Constraints, And Imf Policy, Michael Garcia

Honors Theses

This thesis will evaluate the causes of Argentina’s 2018 financial crisis, examining how it should be evaluated through the lens of fiscal imbalance or by external constraints. The dominant interpretation is shown in the International Monetary Fund’s (IMF) 2018 Standby Agreement. It attributed the crisis to excessive fiscal deficits, inflation, and weak monetary discipline. This perspective is supported by the Polak model. The model itself connects domestic credit expansion to balance of payment imbalances. It views external crises resulting from internal policy excess.

This paper offers an alternative interpretation of a post-Keynesian that emphasizes external vulnerability, foreign currency debt, and …

James Stone & Sons Ledgers Collection

Archives & Special Collections: Finding Aids (alphabetical)

Two ledgers which document the financial transactions in the Oxford, Mississippi law firm James Stone and Sons between June 1939 and August 1954.  The attorney Phil Stone was a friend of the young William Faulkner, sharing an intense interest in literature as well as serving as Faulkner’s attorney in later years.

Government Financial Statements: The Influence Of Audit Opinion Type On Attitudes Toward Taxation, Stephanie Ann Vonfintel

Graduate Theses, Dissertations, and Problem Reports (ETD)

The United States government has a responsibility to American citizens to be a good financial steward of their tax dollars. The inability to fulfill this responsibility is evidenced by 28 consecutive years of audit failures, whereby the Government Accountability Office has been unable to issue an opinion on the United States government’s annual financial statements. An experiment varying audit opinion type is used to evaluate whether the United States government failing (or passing) its annual financial statement audits influences attitudes toward federal taxation. Findings show support for federal taxation is strongest when citizens are told that the United States government …

Ai-Assisted Task Completion: Consumer Sentiments By Effort Level, Jason Mickey Martin

Graduate Theses, Dissertations, and Problem Reports (ETD)

This study examines consumer anger in reaction to firms’ use of artificial intelligence (AI) to assist them in the completion of tasks. Specifically, we focus on instances when AI supplements rather than replaces human effort. Using cognitive appraisal theory and psychological contract constructs, this research investigates how the amount of effort consumers invest into a service review and the effort reciprocated by firms influences emotional reactions. Across two studies, using scenario-based experiments, we find that consumers report higher levels of anger when AI is used to aid in responding to high-effort reviews compared to low-effort reviews. The results suggest that …

Examining Moral Susceptibility In Ai Vs. Human-Assisted Decision-Making, Seth James Fogle

Graduate Theses, Dissertations, and Problem Reports (ETD)

Artificial intelligence (AI) systems are increasingly integrated into decision-making contexts, yet their influence on ethical judgment remains unclear. This study examines whether advice from an AI advisor, compared to a human advisor, affects moral susceptibility in a consumer decision-making scenario. Using a 2 × 2 between-subjects experimental design (advisor type × price condition), this research tests whether personal agency, perceived objectivity, and diffusion of responsibility operate as psychological mechanisms underlying ethical decision-making.

Results indicate that advisor type did not significantly influence moral susceptibility, nor did it significantly affect the proposed mediators. Additionally, the price condition did not moderate these relationships. …

Trust, Literacy, And Choice: Exploring How Taxpayers Decide Between Self-Preparation And Professional Assistance, Bethany Jo Elam

Graduate Theses, Dissertations, and Problem Reports (ETD)

Each year, taxpayers must decide whether to self-prepare their tax return or hire a tax professional. While the decline in paper filing has made electronic filing the standard, the ease of access to both DIY tax software and tax professionals allows taxpayers to switch between these options each year if they wish. While previous research has focused on tangible predictors such as cost and accuracy, psychological factors, such as trust, remain largely unexplored in the modern tax-filing environment. This study investigates the relationship among perceived tax literacy among taxpayers, various dimensions of trust, and the intention to use tax software. …

The Bleeding Edge Of Misogyny: How Gender-Based Harassment And Infrastructural Neglect Shape Menstrual Distress, Mackenzie J. Miller

Graduate Theses, Dissertations, and Problem Reports (ETD)

Despite growing attention to menstrual health, organizational research has largely overlooked how workplace conditions shape menstrual experiences. Dominant perspectives frame menstruation as an individual issue that negatively affects work, neglecting how features of the work environment – such as gender-based harassment and access to menstrual-related infrastructure – contribute to menstrual distress. Addressing this gap, this dissertation adopts a bidirectional perspective, examining how social and material workplace conditions shape menstrual distress, defined as the extent to which menstrual symptoms interfere with daily functioning. Drawing on the transactional model of stress and objectification theory, I hypothesized that gender-based harassment would predict menstrual …

Back To The Office Or Out The Door: The Impact Of Return-To-Office Mandates On Employee Well-Being And Turnover Intention, Charlotte Renee Nelson

Graduate Theses, Dissertations, and Problem Reports (ETD)

The widespread adoption of remote work during the COVID-19 pandemic significantly altered traditional workplace arrangements. As organizations increasingly implement RTO mandates, questions have emerged about how these changes affect employee well-being and turnover intentions. Guided by the Job Demands–Resources framework, this study examined the relationship between RTO mandates and two employee outcomes: employee well-being and turnover intention. The study also tested whether work engagement mediated these relationships and whether perceived organizational support and work stressors moderated the relationship between RTO mandates and work engagement.

A quantitative, non-experimental, cross-sectional survey design was employed. Data were collected from 229 U.S. employees working …

The Differential Impacts Of Internal And External Corporate Social Responsibility Activities On Consumer Trust After Covid-19, Kennadi C. Mccoy

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation explores the strategic role of Corporate Social Responsibility (CSR) in helping small businesses recover from crises, with a specific focus on the COVID-19 pandemic. Different from many traditional studies that highlight the ethical or reputational aspects of CSR, this research will examine its practical effects: how CSR initiatives during crises influence business success by enhancing consumer trust, particularly by examining the differential impact of Internal CSR versus External CSR. The study suggests that, compared with internally focused CSR, external CSR activities will have a greater impact on consumer trust. In addition, the dissertation suggests that this effect is …

Carbon Emissions And Greenwashing: Do High Esg Scores Reflect Real Decarbonization?, Alison Steenerson

All Master's Theses

This study examines the relationship between environmental scores, environmental performance, disclosure quality, and firm characteristics using a sample of publicly traded firms observed in 2020 and 2021. A two-stage regression framework was used to separate environmental scores into components explained by observable environmental performance, firm characteristics, disclosure practices, and environmental commitments. Results indicate that emissions intensity has a statistically significant but economically small relationship with environmental scores. In contrast, disclosure quality measures exhibited strong positive associations with environmental scores. Firms reporting emissions, participating in CDP, disclosing emissions targets, and adopting science-based targets received higher environmental scores independent of environmental performance. …

Leveling The Playing Field: The Atlantic Coast Conference’S Settlement With Florida State University And Clemson University, Emma Lloyd Best, Kyre Dane Lahtinen

Fordham Intellectual Property, Media and Entertainment Law Journal

This Article examines the legal disputes and subsequent settlement between the Atlantic Coast Conference and two of its prominent member institutions, Florida State University and Clemson University. The conflicts centered on the Atlantic Coast Conference’s extension of its media rights agreement with ESPN, which both universities argued were not properly approved under conference bylaws and imposed an unconscionable withdrawal penalty. Florida State University sought to challenge the enforceability of the Grant of Rights and its associated penalties, while Clemson University pursued a narrower interpretation, aiming to limit broadcast rights and financial obligations upon exit. The …

Leveling The Playing Field: The Atlantic Coast Conference’S Settlement With Florida State University And Clemson University, Emma Lloyd Best, Kyre Dane Lahtinen

Fordham Intellectual Property, Media and Entertainment Law Journal

This Article examines the legal disputes and subsequent settlement between the Atlantic Coast Conference and two of its prominent member institutions, Florida State University and Clemson University. The conflicts centered on the Atlantic Coast Conference’s extension of its media rights agreement with ESPN, which both universities argued were not properly approved under conference bylaws and imposed an unconscionable withdrawal penalty. Florida State University sought to challenge the enforceability of the Grant of Rights and its associated penalties, while Clemson University pursued a narrower interpretation, aiming to limit broadcast rights and financial obligations upon exit. The Article delves into the history …

The Impact Of A Kentucky Nutrition Education Program Social Marketing Campaign On Resident Health, Trinity Elizabeth Foster

Theses and Dissertations--Agricultural Economics

Poor diet quality and physical inactivity are common health issues in the United States. To remedy these issues among low-income households, the United States Department of Agriculture created the Supplemental Nutrition Assistance Program Education Program (SNAP-Ed), which promoted healthy eating and physically active lifestyles through multiple avenues. The social marketing approach of SNAP-Ed uses marketing strategies to relay information to the public. In Kentucky, a statewide billboard campaign was launched in 2018 encouraging residents to focus on nutrition and physical activity. This study investigates the impact of that campaign on health outcomes in counties throughout the state. Using billboard location …

Urban Megaregions In The United States: A Gis-Based Approach To Defining A New Regional Geography, Jonas Rugys

West Chester University Graduate Theses, Dissertations, and Final Projects

This study investigates urban megaregions in the United States. The regional concept is examined from its origins in the geographic tradition as well as its transformation in the twentieth century to its current state. A GIS-based methodology for defining urban megaregions is presented and discussed. The results challenge existing assumptions of population and employment growth in the United States.

Antionette's A Culinary Education Center, Maya Wagstaff

Student Research Design & Innovation Symposium

This project examined the development of Antoinette's, a community-focused culinary education center designed to address low cooking confidence and increased reliance on eating out. The project analyzed how limited food literacy, intimidation in the kitchen, and a lack of inclusive learning environments contributed to reduced self-sufficiency and home-cooking habits. A mixed-methods research approach, including surveys, competitor analysis, observational research, and secondary sources, was used to assess the problem, solution, ideal customer, and overall feasibility of the business concept. Findings have supported a demand for a hands-on culinary education center, closing the cooking class gap by providing inclusive programs for dietary …

Art Deco Wedding Cake, Meriel Robbins

Student Research Design & Innovation Symposium

The goal of this project was to create a wedding cake for a bride that reimagines the extravagant luxury of the 1920s through a more modern lens. Inspired by the Art Deco movement the design utilizes the iconic color palette of white, gold, and black to add geometric and bold color contrast on the fondant tires. Each tire has a unique pattern to showcase elements from the design board such the wedding dress to the invitations that ensure cohesion with the overall wedding theme. The design features many modern techniques such as brush embroidery on the top tier and gold …

Pastry Arts Club Cake For Sojourner House Gala, Maximilien Brown, Finch Plingos, Ava Stutzman, Max Rallo, Seth Caldwell, Jon Kruk

Student Research Design & Innovation Symposium

The purpose of this project was to design and execute a multi-tier decorative cake to present at the annual Sojourner House Masquerade Ball cake competition. Last semester, a group of six students and Chef Livsey dedicated several weeks from October to November to design and execute a seven-tier dummy cake. Each participant put in around 40 hours of work total: fondant wrapping foam cake rounds, molding and hand shaping fondant and gum paste decorations, painting renaissance masterpieces on gum paste canvases with food coloring gel, airbrushing details, pouring isomalt, and much more. The Sojourner House Masquerade Ball is the charity's …

The Scenic Spot, Andrea Shoda

Student Research Design & Innovation Symposium

The Scenic Spot is a National Parks based food truck concept. It has a menu curated for outdoors activities, with healthy, sustainable, and portable options. Working to provide a solution for the lack of food options around the parks.

Negotiating Independence And Representation: The Role Of Galleries In Shaping Emerging Artists’ Careers In London, Filippo Fazzini Matteucci

MA in Art Business Dissertations

This dissertation analyses the impact of gallery representation on the career progression of emerging artists in the London art ecosystem. The research draws on qualitative data, gathered through the completion of four semi-structured interviews. Participants were selected between two London galleries - Almine Rech and Gallery Rosenfeld - and included two artists and two managers. The study examines four interrelated themes: the negotiation between representation and independence; the role of trust and informality in shaping artist–gallery relationships; the influence of visibility through social media platforms; and the participants’ definitions of success. The research reveals that representation and independence are not …