Business Commons^™

Opportunities For Information Systems Scholars To Help Address Global Crises, James Gaskin, Warren Rosengren

Faculty Publications

As of yet, most applied information systems (IS) research has been concentrated on the problems facing privately owned institutions in developed nations. Now that the IS field has matured and applied research has begun to take a bigger role in the IS community, we have the opportunity to tackle not only traditional information systems problems but also global crises affecting billions of people. There are an abundance of major societal, global, and environmental crises that information systems scholars can help address. In this paper, we review the AIS Senior Scholars’ Basket of Eight (AIS-8) journals to determine their coverage of …

The Domains Of Loyalty: Relationships Between Fiduciary Obligation And Intrinsic Motivation, Deborah A. Demott

Faculty Scholarship

Recent scholarly inquiry into fiduciary law predominantly focuses on whether the subject is a coherent field and not a piecemeal assortment of doctrinal detail. This Article looks to the future and to relationships between the formal domain of fiduciary law and other factors that shape conduct. These include intrinsic motivation, markets for professional services, and forces like the operation of reputation. The Article demonstrates that looking across domains, from the legal to the extralegal, casts in sharp relief the reasons why fiduciary law is distinctive. These stem from the specific qualities of relationships to which fiduciary law applies, as well …

The Sec's Shareholder Proposal Rule: Creating A Corporate Public Square, James D. Cox, Randall S. Thomas

Faculty Scholarship

In this Article, we take advantage of this Symposium’s goals to think broadly about the future of Rule 14a-8 of the Securities Exchange Act of 1934, the shareholder proposal rule. We set forth a vision for the rule to address boardroom insularity by likening the shareholder proposal rule as the public square for shareholders. The existence of such a forum would redound to the benefit of investors, officers, and boards of directors as a fount of current and useful information about their investors’ and stakeholders’ concerns.

How Many Latours Is Too Many? Measuring Brand Name Congestion In Bordeaux Wine, Christopher Buccafusco, Jonathan S. Masur, Ryan Whalen

Faculty Scholarship

Firms rely on brand names to market goods to consumers, and consumers rely on brand names to locate goods that satisfy their preferences. If multiple firms are using the same or similar names, consumers may be confused about which product to buy, and firms may not obtain the benefits of their investments in quality. Recently, both firms and scholars in a number of industries have expressed concern about brand name congestion—too many firms clustering around too few terms. This paper applies computational linguistic analysis to chateau names in the Bordeaux wine region to study the degree of brand congestion within …

Personal Bankruptcy And The Accumulation Of Shadow Debt, Bronson Argyle, Benjamin Iverson, Taylor Nadauld, Christopher Palmer

Faculty Publications

Compiling new liability-level data from the balance sheets of personal bankruptcy filers, we document that a sizable share of reported liabilities are “shadow debt,” debt not reported to credit bureaus that often arises from the non-payment of goods and services. We use this new data to evaluate how debtor cash flows affect when consumers file for bankruptcy and how much debt they have at bankruptcy. We find that filers respond to a quasi-exogenous $100 increase in monthly cash flows by delaying filing by an average of one month and by increasing unsecured indebtedness by $4,000 in the months preceding filing. …

Development Of Sustainable Port Supply Chain Integration In Egypt, Khaled Nasraldin Mohamed Hussein

World Maritime University Ph.D. Dissertations

Advances in transportation and communication technology have led to acceleration of globalisation. The introduction of containerisation and multimodalism has triggered the cheaper, faster and safer shipping. Industries became encouraged to offshore their business to best utilise cheap labour and natural resources. Consequently, adoption of new strategies for global sourcing and outsourcing, such as supply management, became inevitable. These globalisation phenomena triggered the need for integrated logistics services and thus more integrated maritime logistics into global supply chains. Port integration into supply chains became a legitimate evolution for development taking place in the global maritime logistics industry. Empirical evidence refers to …

Sustainability Of Rewards-Based Crowdfunding: A Quasi-Experimental Analysis Of Funding Targets And Backer Satisfaction, Michael Wessel, Rob Gleasure, Robert John Kauffman

Research Collection School Of Computing and Information Systems

Rewards-based crowdfunding presents an information asymmetry for participants due to the funding mechanism used. Campaign-backers trust creators to complete projects and deliver rewards as outlined prior to the fundraising process, but creators may discover better opportunities as they progress with a project. Despite this, the all-or-nothing (AON) mechanism on crowdfunding platforms incentivizes creators to set meager funding-targets that are easier to achieve but may offer limited slack when creators wish to simultaneously pursue emerging opportunities later in the project. We explore the related issues of how funding targets seem to be selected by the creators, and how dissatisfaction with the …

Three Stages Of Consumers’ Multi-Stage Dichotomic Switching Process: Pre-Switch, Switch, And Post-Switch, Jussi Nykanen, Virpi K. Tuunainen, Tuure Tuunanen, Fiona Fui-Hoon Nah

Research Collection School Of Computing and Information Systems

This research examines why and how consumers switch their mobile phones. We propose a framework that is grounded on decision-making and motivational theories and draws on the findings from a multinational qualitative survey on consumers’ mobile phone switching process. We show that consumers’ pre-switching decisions are affected by push and pull factors, their mobile phone selections are based on utilitarian or hedonic values, and their justifications for switching are based on cognition or affect. Furthermore, we identify two archetypical routes (i.e., cognitive and affective routes) and three conjoint routes that explain the dichotomic switching processes in pre-switch, switch, and post-switch …

Deterrence Theory: Key Findings And Challenges, Alex Raskolnikov

Faculty Scholarship

This chapter reviews the key findings of the optimal deterrence theory and discusses the remaining challenges. Some of these challenges reflect current modeling choices and limitations. These include the treatment of the offender’s gains in the social welfare function; the design of the damages multiplier in a realistic, multi-period framework; the effects of different types of uncertainty on behavior; and the study of optional, imperfectly enforced, threshold-based regimes – that is, regimes that reflect the most common real-world regulatory setting. Other challenges arise because several key regulatory features and enforcement outcomes are inconsistent with the deterrence theory’s predictions and prescriptions. …

Who Gets ‘To Guru’? Scientist Ted Speakers And The Role Of Collective Identity In Peer Evaluation Of Audience Diversification, Brian P. Reschke, Taeya M. Howell

Faculty Publications

As producers diversify to additional audiences, they invite scrutiny of themselves and the products they provide, both by external evaluators as well as peer producers. We argue that in certain conditions, audience diversification may suggest producers represent their producer group, prompting special scrutiny by peers. In these cases, peer evaluation of diversification depends on the correspondence between the identity of the diversifying producer and the collective identity of the producer group, such that peers sanction non-prototypical producers and support exemplary producers. We develop and test hypotheses in the context of science, examining how appeals to the general public—giving a TED …

Three Essays On Addressing Risks Under The Servicizing Business Model, Tina Arabian

Theses and Dissertations (Comprehensive)

In view of the recent trend to prioritize access to a product over ownership, manufacturers may consider switching from selling their product to servicizing. The benefits of the servicizing business model, under which a firm sells the use or functionality of a product rather than the product itself, extend beyond providing firms with new economic opportunities. It is also recognized as a sustainable business model because it encourages firms and customers to be more conscious of product design and consumption patterns, respectively. Although this business model offers opportunities to the environment and the economy, it entails the risks of product …

Let The Punishment Fit The Crime: How Retributive Fairness Perceptions Influence Observers’ Tax Compliance Intentions, Tisha King

Theses and Dissertations (Comprehensive)

The purpose of my research is to investigate how perceptions of retributive justice influence tax compliance. I address this objective by proposing two research questions: (1) How do taxpayers perceive the propriety of punishment for tax evasion? (2) How and when are observers’ compliance intentions influenced by perceptions of fairness disclosures about a specific retributive outcome, and the presence of a fairness-relevant disclosure?

To address the first research question, I conduct a survey of 331 adult Canadian taxpayers to ascertain the extent to which taxpayers perceive punishments for tax evasion as fair or unfair. I find that an appropriate punishment …

Constructively Deviant: Examining The Positive Employee Consequences Of Pro-Social Rule Breaking, Su Kyung (Irene) Kim

Theses and Dissertations (Comprehensive)

Conceptualized as a form of constructive deviance, pro-social rule breaking (PSRB) refers to employees’ intentional violation of a formal organizational policy, regulation, or prohibition with the primary intention of promoting the welfare of organization or one of its stakeholders. The extant research primarily focused on the antecedents of PSRB, and research on the consequences of the behavior is limited. In my dissertation, I adopt a combination of correlational and experimental designs to examine various employee outcomes of PSRB, including employee well-being and behavioral outcomes, as well as evaluative outcomes rated by others. The first manuscript focuses on rule breaking for …

Decipher The Effect Of Gamification In Harnessing Boredom And Improving Performance, Zhuoyi Zhao

Theses and Dissertations (Comprehensive)

My thesis investigates the effectiveness of gamification in harnessing boredom and improving performance in a repetitive work process. In video games, “loot” rewards are unpredictable, intermittent gains used to motivate players to repeat boring actions. In a 2 X 2 experiment, I examine how loot rewards in point form may impact 1) disengagement, which is an immediate outcome of boredom, and 2) performance in settings where the points have and do not have cash value, respectively. More specifically, I manipulate the level of point reward unpredictability (fixed versus loot) and whether point rewards have cash value (absent versus present).

In …

Three Essays On Firm And Managerial Performance, Laszlo Z. Nagy

Theses and Dissertations (Comprehensive)

The three essays of this dissertation examine managerial actions and strategies in response to firm-specific situations, and the resulting firm and managerial performance.

Essay 1 disentangles managerial ability and firm efficiency and examines managerial ability conditional on firm efficiency. Prior research on managerial ability overlook under- lying firm efficiency. Observing that the two measures of quality are highly correlated, I disentangle managerial ability from firm efficiency and create new measures for innate (pure) managerial ability and relative managerial ability (conditional on firm efficiency). I categorize managers as underrated (high managerial ability, low firm efficiency), typical (managerial ability and firm efficiency …

An Emotional Intelligence Model Of Entrepreneurial Coping Strategies, Saurav Pathak, Sonia Goltz

Michigan Tech Publications, Part 1

Purpose: The purpose of this article is to recognize emotional intelligence (EI) as a specific emotional competency possessed by entrepreneurs that facilitates their coping with stressors that arise in their day-to-day work. Highlighting the problem-focused and emotion-focused coping strategies employed by entrepreneurs, the paper establishes that EI in entrepreneurs enables the onset of acceptance of the stressful situation and optimism that a stressful situation can be solved.

Design: The paper reviews literature on the topics related to links between EI, entrepreneurial behaviors and entrepreneurial coping. Subsequently, acceptance-avoidance motivation theory is used to posit that entrepreneurs' EI serves as an antecedent …

How Do Team Workloads And Team Staffing Affect The Audit? Archival Evidence From U.S. Audits, Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins

Faculty Publications

We use U.S. data from a global accounting firm to investigate how two key elements of audit teams eworkloads and staffing continuity e affect the audit. We find that heavier team workloads are associated with lower audit quality, particularly when team members have lower performance ratings or have total workloads that exceed 60 h per week. In addition to finding evidence of employee burnout, we also document an incremental distraction effect. Specifically, we find that audit quality on the primary client suffers when team members spend more time during busy season on other concurrent clients. Regarding continuity, we find that …

Agile Software Development: Creating A Cost Of Delay Framework For Air Force Software Factories, J. Goljan, Jonathan D. Ritschel, Scott Drylie, Edward D. White

Faculty Publications

The Air Force software development environment is experiencing a paradigm shift. The 2019 Defense Innovation Board concluded that speed and cycle time must become the most important software metrics if the US military is to maintain its advantage over adversaries.¹ This article proposes utilizing a cost-o­f-d­elay (CoD) framework to prioritize projects toward optimizing readiness. Cost-­of-d­elay is defined as the economic impact resulting from a delaying product delivery or, said another way, opportunity cost. In principle, CoD assesses the negative impacts resulting from changes to the priority of a project.

Kentucky And The Thoroughbred Industries: Prospects And Challenges As Gambling Stagnates, Thomas E. Lambert

Faculty and Staff Scholarship

Over the last 15 to 20 years or so horse racing has seen declines in wagering and fan attendance throughout the US. Because of this, the number of races, horses per race, the number of thoroughbred farms, and new thoroughbreds bred and born each year for about the last 10 to 12 years have also declined. The decline in wagering has occurred despite simulcasting of races, online betting, and gambling machines which employ films of past races (historical horse racing machines). Those racetracks doing well are usually part of larger casino and entertainment complexes (racinos). Kentucky, which has one of …

Subjective Evaluation Of Professional Employees: Work-Day Duration As A Heuristic To Evaluate Output, Sara Wick

Theses and Dissertations (Comprehensive)

The purpose of my dissertation is to investigate how information that should not signal output quality influences managers’ evaluations. To address this objective, I pose the following research question: In a setting where professional employees generate output that cannot be evaluated objectively, will managers use work-day duration to subjectively evaluate the quality of their output?

I address my research question using two experiments where I vary employees’ work-day duration relative to their peers (short versus equal) and the purpose of the evaluation (bonus versus promotion) while observing how supervisors make subjective quality evaluations about their output. I find that when …

Student Retention In Higher Education: Effect Of The Campus Fitness Center On Women, Leslie Marie Gordon

UNF Graduate Theses and Dissertations

Of the 3.5 million first-time in college, full time students who began college in fall 2017, 74% returned for fall 2018, with 61.7% retained at their starting institution. Covid-19 has negatively impacted retention; in addition to normal attrition, one of every five students did not return to campus in fall 2020. Researchers have gauged both academic and social factors that positively influence retention and note the use of the campus fitness center (CFC) as one social factor; however, women are less likely to use the CFC, are one third as likely to exercise, and experience more numerous fitness obstacles and …

Consideration Of The Ethical Implications Of Artificial Intelligence In The Audit Profession, Marcy Kim Uglum

Honors Program Theses

Given its burgeoning development and powerful use of data interpretation and analyses, AI is important to the future of the auditing profession. These new and emerging tools are needed to increase the efficiency and effectiveness of tasks (Baldwin, Brown, & Trinkle, 2007). Firms that provide these auditing services are looking for ways to use AI to assess the risk of unstructured and semi-structured, repetitive, decisions. Although AI is currently playing a prominent role in various aspects of our modern society, the use of this technology is still in the earlier stages of development for the auditing profession. Therefore, this research …

Fraud And Covid-19: An Unintended Downside Of Government Aid During The Pandemic, Derek Labarge

Honors Program Theses

Last year, COVID-19 brought an unprecedented global crisis to the world. As experts continue to analyze the virus itself, it is also necessary to study the aftermath of the pandemic. This includes any unforeseen consequences from the actions taken by people and governments trying to navigate their way through the chaos. This project aims to focus on one of these consequences: fraud. Past disasters and crises have unfortunately shown that these times of need for people are often when third parties, businesses, or even victims themselves take advantage of the situation for personal gain, often at the expense of those …

Creating An Optimal Portfolio With Covariance Adjustments For Moving Average Trends, Jayden Moore

Honors Program Theses

In this analysis, I investigate whether combining these two traditional methods of portfolio construction, mean-variance optimization and trend following, enhance the performance of a portfolio. Specifically, I consider whether stock trends within a pool of stock mechanically influences the covariance matrix for this pool of assets–a crucial input for mean-variance optimization. I then use these trend modified covariances to form a new mean-variance optimized portfolio and then evaluate performance. Instead of using the trends to determine whether or not to invest in a stock, as trend analysis postulates, I will be using trends to create new covariances between assets that …

Converging Artificial Intelligence And Blockchain Technologies For Security And Risk Management In Banking, Van Binh Hai Tran

Honors Program Theses

The focus of this thesis is on understanding the potential applications of blockchain and AI technologies in the banking and finance sector for better risk management and cybersecurity. In this thesis, I will do an extensive literature review of research on AI and Blockchain in the top eight information systems journals and some top-rated computer science journals. The intention is to examine the use of blockchain and AI to enhance remote work security and fraud detection in the Banking and Finance sector.

Gilti Regulations: The Intended Effects Compared To The Actual Results, Carson Lee Ehrenberg

Honors Program Theses

In this thesis, the proposed effects of GILTI have been analyzed and compared to the true effects of GILTI. Research has been done to see if GILTI is actually influencing firm’s choices on investment location, if companies are involving themselves in even more creative tax 2 planning, or if firms are simply absorbing the cost. This research will be important to show whether or not the current U.S. tax system is achieving its proposed goals. This research will also be useful for those that are looking to assess the success of Congress’ actions when it comes enacting new tax legislation. …

Spreading Awareness And Gaining Donor Support For Uni Dance Marathon, Hannah Marie Dash

Honors Program Theses

The purpose of this study was to discover new ways to spread awareness of UNI DM in order to increase support for children and families connected to the local CMN hospital - The UI Stead Hospital. The project explored how nonprofit organizations effectively teach others about their missions, as well as fundraising efforts that contribute to a donor’s decision on if and where to give donations. This new information will help UNI DM discover new and improved ways to expand knowledge of the cause and increase donor participation, which will enhance the financial and emotional support that the organization offers …

Cleaning Corporate Governance, Jens Frankenreiter, Cathy Hwang, Yaron Nili, Eric L. Talley

Faculty Scholarship

Although empirical scholarship dominates the field of law and finance, much of it shares a common vulnerability: an abiding faith in the accuracy and integrity of a small, specialized collection of corporate governance data. In this paper, we unveil a novel collection of three decades’ worth of corporate charters for thousands of public companies, which shows that this faith is misplaced.

We make three principal contributions to the literature. First, we label our corpus for a variety of firm- and state-level governance features. Doing so reveals significant infirmities within the most well-known corporate governance datasets, including an error rate exceeding …

Federal Corporate Law And The Business Of Banking, Lev Menand, Morgan Ricks

Faculty Scholarship

The only profit-seeking business enterprises chartered by a federal government agency are banks. Yet there is barely any scholarship justifying this exception to state primacy in U.S. corporate law.

This Article addresses that gap. It reinterprets the National Bank Act (NBA) – the organic statute governing national banks, the heavyweights of the financial sector – as a corporation law and recovers the reasons why Congress wrote this law: not to catalyze private wealth creation or to regulate an existing industry, but to solve an economic governance problem. National banks are federal instrumentalities charged with augmenting the money supply – a …

The Role Academic Deans Play In Public Higher Education Fundraising, Lee B. Anderson

UNF Graduate Theses and Dissertations

Philanthropy in higher education consists of gifts of financial funding from individuals, alumni, community advocates, parents, private companies, businesses, or foundations, to support a spectrum of items including scholarships, fellowships, academic programs, professorships, research, or development. In the 21^st century, most public and private higher education institutions grapple with a philanthropic agenda. Although philanthropy for higher education dates back to the 1630s, it was not until the past few decades more attention was given to academic deans and their role in fundraising. Thus, there is a push for academic deans to work in tandem with the institutional advancement offices …