Business Commons^™

The Influence Of Firm Performance And (Level Of) Assurance On The Believability Of Management’S Environmental Report, Mark D. Sheldon, J. Gregory Jenkins

2020 Faculty Bibliography

Purpose – This study empirically examines perceptions of environmental report believability based on a firm’s relative performance and level of assurance obtained on environmental activities under the recently clarified and recodified attestation standards in the United States. Design/methodology/approach – The paper uses a 2 3 3 between-subjects experiment to identify differences in 153 non-expert environmental report users’ perceptions of report believability based on positive or negative firm performance and (level of) assurance provided by an accounting firm. Findings – Results show a main effect in that negative performance reports are perceived to be more believable than positive performance reports, as …

The Influence Of Firm Performance And (Level Of) Assurance On The Believability Of Management’S Environmental Report., Mark D. Sheldon, J. Gregory Jenkins

2020 Faculty Bibliography

Purpose – This study empirically examines perceptions of environmental report believability based on a firm’s relative performance and level of assurance obtained on environmental activities under the recently clarified and recodified attestation standards in the United States.

Design/methodology/approach – The paper uses a 2 3 3 between-subjects experiment to identify differences in 153 non-expert environmental report users’ perceptions of report believability based on positive or negative firm performance and (level of) assurance provided by an accounting firm.

Findings – Results show a main effect in that negative performance reports are perceived to be more believable than positive performance reports, as …

Why Do U.S. Parents Prefer Private To Foster Care Adoptions? The Role Of Adoption Subsidies, Gender, Race, And Special Needs, Channary Khun, Sajal Lahiri, Sokchea Lim

2020 Faculty Bibliography

We analyze the demand behavior of adoptive parents in the U.S.A. For the theory, we apply vertical product differentiation to characterize the demand for domestic private, foster care and international adoptions. Then, we use the 2007 U.S. National Survey of Adoptive Parents and apply the control-function approach to a mixed logit model. We find interesting insights into the relationship between adoption choices and an adoptive parent's preferences over gender, race, and special needs. The government needs to pay an additional $735 ($506) a month to make a parent feel indifferent between international (domestic private) and foster care adoptions.

Management As A Liberal Art? Exploring The Connections, Laura G. Singleton

Pollard Research Fellowship Papers

Essay exploring Peter Drucker's claim for the field of management as a liberal art, comparing his writing with works on liberal education by John Henry Newman and Martha Nussbaum, and drawing upon examples of management practice from C. William Pollard of ServiceMaster.

Servant Leadership At Servicemaster: A Commitment To Love, Development, And Diversity, Helen H. Chung

Pollard Research Fellowship Papers

In recent years, servant leadership has gained currency as a promising pathway for inclusive organizations, where individuals can experience a sense of belonging and participate in decision-making. Given the framework’s significant attitudinal and behavioral demands, potential servant-leaders may need to consider the costs and benefits of the servant leadership mantle. Drawing from a conservation of resources theory, I propose that both individuals and organizations will increasingly need to consider the personal and environmental conditions (i.e., resource caravans) that support servant leader behaviors. Specifically, I examine servant leadership from a critical lens, asking the question of how women and members of …

Ten Lightweight Sa&D Tools Based On Work System Theory And Its Extensions, Steven Alter

Business Analytics and Information Systems

This paper illustrates ten lightweight SA&D tools that could support initial deliberations about system requirements and subsequent sanity checking for high-level designs and for proposed functions and features. The tools are as relevant to agile development as to other approaches related to work systems in organizations. A brief introduction to the work system perspective leads to a section that illustrates ten SA&D tools based directly on work system theory or its extensions. The tools are applied to the same situation, a hiring system at a technical firm. These tools are not part of established SA&D pedagogy or practice. This paper’s …

“Systems Analysis And Design Toolkit Based On Work System Theory And Its Extensions, Steven Alter, Dominik Bork

Business Analytics and Information Systems

This article describes proposed content of an online toolkit for users of the work system modeling method (WSMM), an extension of the work system method (WSM), which was developed to help business professionals understand IT-reliant systems and collaborate with IT professionals. A summary of work system theory (WST) and WSM provides a background. A two-dimensional design space for modeling methods illustrates WSMM’s context. Two limitations of WSMM imply the need for a toolkit that overcomes those limitations. An auto rental example is used to illustrate a series of modeling, analysis, and design modules related to different stakeholder purposes. Most of …

Identifying Stabilizing And Destabilizing Factors Of Job Change: A Qualitative Study Of Employee Retention In The Hong Kong Travel Agency Industry, Monica W.C. Choy, Ken Kamoche

Faculty of Management & Hospitality (THEi)

This study aims to investigate and compare the congruent and incongruent perceptions of managers and frontline employees toward employee retention in Hong Kong travel agencies. An integrated model was developed using data from 32 interviews with 16 manager–employee dyads. Findings categorized stabilizing and destabilizing factors of job change into four themes: job nature, industry factors, organizational factors, and personal factors. Key factors influencing employee turnover include high customer contact, anti-social working hours, working environment, office location, supervisor and co-worker relations, remuneration, and career prospect. We conclude by reviewing the theoretical and practical implications for travel trade industry management with regard …

General Perceptions Of Citizens On Anti-Coronavirus Pandemic Measures: The Case Of Hong Kong, Paul Leung, Jamie Lo

Faculty of Management & Hospitality (THEi)

The fears in related to the threats of the Coronavirus disease (COVID-19) were spreading wide and far since its outbreak in Wuhan, China in December 2019. COVID-19 was declared to be a Public Health Emergency if International Concern by the UN World Health Organization (WHO) on 30th January 2020 and subsequently announced as a pandemic on 11th March. As of 16 April, there were more than 2.08 million confirmed cases and over 134 thousand deaths reported. The general public’s and governments’ reactions to the pandemic are diverse. Owing to the lack of knowledge about the disease and the rapid development …

When Statistical Significance Is Not Enough: Investigating Relevance, Practical Significance, And Statistical Significance, Kaveh Mohajeri, Mostafa Mesgari, Allen S. Lee

Information Systems Publications

The notions of significance and relevance have provoked much controversy and confusion among those who conduct and those who are intended to be informed by quantitative research in the information systems (IS) field. The history of quantitative research in the IS field and beyond reveals not only disputes over the adequacy of statistical significance to warrant the scientific merits of research, but also pleas for drawing attention to practical significance, as well as a lack of distinction between relevance and practical significance. This essay offers a remedial, overarching account. We establish the position that statistical significance, practical significance, and relevance …

Ua35/3 Memoranda, Wku Provost

WKU Administration Documents

2020 memoranda issued by the WKU Provost to faculty & staff via email.

• Center for Innovative Teaching & Learning January Workshops
• Fall to Fall Retention of All FFY as of Census by Selected Categories
• Updates fromt the Provost
• COVID-19
• COVID-19 or Coronavirus Update
• COVID-19 Update from the Provost's Office
• Announcing the 2020 College Faculty Award Winners
• WKU Announces New Associate Provost for Research & Graduate Education
• Budget Communication
• Summer School Updates from the Provost
• Amendment to PDF Policy
• FY2020-21 Budget Executive Committee Recommendations
• Provost's Message

Ua19/16/1/5 Lady Topper Golf 2019-20 Season Statistics, Wku Athlteic Media Guide

WKU Administration Documents

Statistical analysis of the 2019-20 women's golf team season.

In Or Out? Perceptions Of Inclusion And Exclusion Among Ais Members, Jaime Windeler, Stacie Petter, Kathy Chudoba, Emma Coleman, Grace Fox, Thomas A. Chapman

Data Analytics & Information Systems Faculty Publications

People want a sense of community, a benefit that a professional association such as the Association for Information Systems (AIS) can provide to members. When attempts to create a shared experience fall short and we feel excluded, we disengage and stop further attempts to participate. In this paper, we lay a foundation for individual and association inclusion practices in the AIS. First, we describe the current state of inclusion practices in the academy and in the AIS. Then, we describe findings from a survey of AIS members that measured their perceptions about inclusion and exclusion and factors that cultivated these …

Differential Informativeness Of Accrual Measures To Analysts’ Forecast Accuracy, Kwadwo Asare, Lookman Buky Folami, Elena Precourt

Accounting Department Faculty Journal Articles

This paper evaluates whether analysts incorporate formal measures of earnings quality into their earnings forecasts. It examines whether the accrual ratio and abnormal accruals, measured with the Modified Jones (1991) Model of discretionary accruals, differentially inform analysts’ earnings forecasts. It uses the accuracy of analysts’ forecast as a context in which to evaluate how well analysts incorporate effects of the information contained in accrual ratio and abnormal accruals. The results indicate that the accrual ratio is negatively related to the absolute value of analysts’ forecast errors while the Modified Jones (1991) Model of discretionary accruals have virtually no economic effect …

Strategic Determinants Of Family Business In U.S. And Canada, Jooh Lee, Niranjan Pati

Rohrer College of Business Departmental Research

The research explores the relationship among accounting-based performance indices measured in terms of return on assets (ROA), return on equity (ROE), and return on investment (ROI), and market-based performance indices, Tobin’s Q, market value, and sales growth in the USA and Canadian family-based businesses. Through the traditional OLS regression analysis, it was confirmed that the firm size, advertising intensity, capital intensity, current ratio, labour productivity, and the firm’s age are most likely to have a significant and positive impact on marketing performance indices. Additionally, strategic factors like firm size, capital intensity, current ratio, and labour productivity are statistically significant in …

The Scope Of Telepsychiatry On Health Care Services In The United States, Abdulmajeed Alropaish, Itzamna Kukulkan Castaneda Medina

Theses, Dissertations and Capstones

Background and purpose: A fifth of the U.S. population suffers from some mental illness, and their need for attention is increasing, new technologies have permitted telepsychiatry to allow remote attention to this population. This study explores the impact of telepsychiatry on the cost and access of community patients to mental health services.

Methods: A review of the literature in different electronic databases such MEDLINE, PubMed and ScienceDirect was carried out to investigate the scope of telepsychiatry in the community care of patients with mental illness, identifying 479 related articles, of which 35 were included in this study. The …

Impact On Hospital Profitability Due To Covid Safety Guidelines, Khaja Umair Shariff, Anna Noel Franklin

Theses, Dissertations and Capstones

Introduction: The pandemic of COVID 19 presented a unique challenge to hospitals and healthcare systems that they have been struggling to function in. Operating costs had increased with new protocols, planning, operating space, supplies, and staffing. This coupled with the loss of revenue has led to approximately 10% - 20% salary reductions, furloughs, and loss of benefits such as PTO and vacation days to employees. Hospital’s cash reserves are being depleted due to increased operations costs and reduced revenue. Government funding, such as the CARES Act provided by the sanction of the Department of Health and Human Services Office, …

Values Congruence And Organizational Commitment Among The Multiple Generations In The Workforce: Toward A Better Understanding Of Generational Differences, Charles Ennis Jr.

Dissertations from the Executive Doctorate in Business Administration Program

The Baby Boomer, Generation X, and Millennial generations comprise the majority of the current United States workforce. Because of the predominance of these three cohorts, there is a substantial body of research that addresses their generational differences. Recent studies advocate a need to reconsider generational [age-based] cohort a priori assumptions and build a stronger theoretical foundation to support the generational differences phenomenon. This study examines generational differences through the lens of a conceptual framework that consists of Generation, Person-Organization fit, and Organizational Commitment theoretical constructs. A cross-sectional, stratified sample of United States employees (N = 360) was collected in order …

Portfolio Insurance Strategies. Parameter Optimization And Comparison Study, Olga Biedova

2020

Portfolio insurance strategies are very popular investment solutions that provide an investor with capital protection as well as allow for an equity market participation.

This dissertation focuses on two portfolio insurance strategies: Constant Proportion Portfolio Insurance (CPPI), one of the most popular strategies, and Volatility Target Portfolio Insurance (VTPI), a modified version of an Option Based Portfolio Insurance (OBPI). This dissertation follows a three-paper model.

In paper one, we propose a two-step approach to the numerical optimization of the CPPI main parameter, multiplier. First, we identify an admissible range of the multiplier values by controlling the shortfall probability (chosen as …

The Influence Of Internal Audit Competency On Financial Reporting Quality And Enterprise Risk Management, Melissa E. Renschler

2020

The internal audit function (IAF) is critically important to financial reporting quality and enterprise risk management (ERM). Following both the Sarbanes-Oxley Act of 2002 and the financial crisis of 2008, there have been improvements to other monitoring functions, such as the audit committee, management, and the external auditor, but regulation over the IAF is nearly absent. Further, our understanding of how IAF competency is developed and how IAF competency impacts both financial reporting quality and ERM outcomes is limited. My dissertation consists of three archival studies that investigate IAF competency using LinkedIn data. Taken together, these three studies contribute to …

A Digital Platform For College Students In The Ghanaian Rental Housing Market, Balchisu Adam Miss

Regis University Student Publications (comprehensive collection)

This paper reviewed the literature on rental housing market services in Ghana to provide the foundation in addressing the housing challenge in the country with specific reference to students. Affordability and availability of housing have been a major development challenge. However, search frictions in the rental housing market exacerbate the housing problem for college students in Ghana. The proposed project seeks to address the search friction in the rental housing market through a business start-up. The goal of the business project is to develop a digital platform that provides listing services for the Ghanaian rental housing market to reduce the …

Webarometer 2020 - A Survey Of Women Entrepreneurs In Europe, Thomas M. Cooney

Reports

Businesses throughout Europe, particularly small businesses, are suffering extremely difficult trading times, addressing challenges on a daily basis that they have never previously experienced. Within the business community, women entrepreneurs are being expressly challenged in these problematic times, with data for example showing that it is currently considerably more difficult for women to access finance to start and grow their business. The identification of the distinctive problems and barriers that women entrepreneurs encounter when starting and growing their own business is the crucial foundation to developing tailored support and services to assist them. The WEgate platform is being redeveloped into …

Pathway To Entrepreneurship For People With Disabilities In Ireland, Thomas M. Cooney, Brian Aird

Reports

This report, Entrepreneurship for People with Disabilities in Ireland, is timely and welcome. Authors Professor Thomas Cooney and Brian Aird present a blueprint for encouraging the entrepreneurial potential of people with disabilities. The report sets out concrete actions and recommendations in the overall context of current policies and the tailored supports required to support people with disabilities into self-employment.

College Student Perceptions Of Professional Development Through Sport Management Club Participation, Emily J. Houghton, Erica J. Zonder, Brenda A. Riemer, Keith Christy

Human Performance Department Publications

Background Literature

Traditionally, college students engaged in learning within the classroom setting. Research indicates that students can also learn in extracurricular activities such as internships and student clubs (Brown & Johnson, 2018). While research in the field of sport management has focused on the role of internships in professional development (e.g. Hayes & Mudrick, 2018; Young & Baker, 2004), less research has focused on the role of sport management clubs and how club participation may enhance a club member’s professional development. In addition, little research has focused on barriers that prevent students from joining.

Purpose

The purpose of this study …

Tolle Lege Works Published In 2020, Mcquade Library

Bibliographies

Compiled Tolle Lege bibliography of works published by members of the Merrimack College Community in 2020. Works include journal articles, books, book chapters, conference presentations and posters, and more.

Monitoring The Accounting Profession Under The Aicpa Code Of Professional Conduct: An Analysis Of State Board Of Accountancy Participation, J. Gregory Jenkins, Velina Popova, Mark D. Sheldon

2020 Faculty Bibliography

We study state board of accountancy participation in monitoring the conduct of accounting professionals under the American Institute of Certified Public Accountants’ (AICPA) Code of Professional Conduct (CPC). In doing so, we examine all sanctions imposed by the AICPA under its CPC from 2008 to 2016 to determine the extent to which a state board’s reporting of violations to the AICPA is associated with its full, partial, or non-adoption of the AICPA’s CPC. Our findings suggest that widespread full adoption of the AICPA’s CPC might not result in enhanced state board participation in reporting violations to the AICPA, as might …

Opposites Attract: Impact Of Background Color On Effectiveness Of Emotional Charity Appeals, Choi Jungsil, Yexin Jessica Li, Priyamvadha Rangan, Bingqin Yin, Surendra N. Singh

2020 Faculty Bibliography

The present work utilizes research on context effects and color psychology to investigate how background color can enhance the effectiveness of positive and negative charity appeals. Five experiments measuring both actual donations and donation intention examine the hypothesis that a negative charity appeal against an orange (vs. blue) background and a positive charity appeal against a blue (vs. orange) background will increase donations. We propose that this is because blue and orange colors are incongruous with positive and negative charity appeals, respectively, due to the affective valences of the appeals and the perceptions of warmth and coldness cued by the …

Re-Thinking Paths To 150 Credit Hours: Career Building Opportunities, Mark Myring, Manoj Athavale, Robert Bloom

2020 Faculty Bibliography

For many years now, the accounting profession has required the completion of 150 college credit hours to become a CPA. Since the enactment of this state-specific requirement became widespread, there have been many alternative paths prospective CPAs have followed to obtain the necessary college credit. In this article, we briefly review the history of the 150-hour requirement, followed by descriptions of alternatives available to fulfill this requirement. Each of these alternatives offers unique advantages, which we highlight. These overviews are also useful to practicing CPAs who are considering going back to school to gain knowledge to advance their careers. In …

Work Values: A Comparison Study Between Russia And The United States, Jacqueline Schmidt, Deborrah Uecker

2020 Faculty Bibliography

Understanding what motivates people to work is a critical concern for management. In preparing students for a global economy, awareness of cultural differences is motivation is important. Researchers have studied the effect of cultural values and most recently generational cohorts in identifying motivational values. This study examines motivational work values of Russian and US. millennials/Generation Z. While the findings show that US. and Russians have become more similar in motivation than in earlier studies supporting research on generational cohorts, there are still important cultural differences separating the cohorts. Implications for business and suggestions for classroom use are given.

Book Review: Sri Lanka’S Remittance Economy: A Multiscalar Analysis Of Migration-Underdevelopment, Sokchea Lim

2020 Faculty Bibliography

No abstract provided.