Business Commons^™

How The Prospect Of Fault Influences Managers' Compliance, Matthew T. Sooy

Theses and Dissertations--Accountancy

The SEC relies heavily on ‘no-fault’ settlements in its enforcement, where targets avoid costly litigation by accepting sanctions without admitting or denying fault. This policy is argued to enable the agency to pursue greater numbers of violators. However, opponents argue that no-fault sanctions may be less effective, reducing fines to a ‘cost of business’. In an experiment, I examine the effects of fault assignment on managers’ cost perceptions, ethical framing and compliance. I manipulate the presence of fault assignment in prospective sanctions, and additionally manipulate sanction strength and sanction target - attributes that commonly vary in sanctions and which may …

Applying Special Purpose Frameworks In State And Local Governmental Financial Statements; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

My Family Made Me Do It: A Cross-Domain, Self-Regulatory Perspective On Antecedents To Abusive Supervision, Stephen H. Courtright, Richard G. Gardner, Troy A. Smith, Brian W. Mccormick, Amy E. Colbert

Faculty Publications

Drawing on resource drain theory, we introduce self-regulatory resource (ego) depletion stemming from family–work conflict (FWC) as an alternative theoretical perspective on why supervisors behave abusively toward subordinates. Our two-study examination of a cross-domain antecedent of abusive supervision stands in contrast to prior research, which has focused primarily on work-related factors that influence abusive supervision. Further, our investigation shows how ego depletion is proximally related to abusive supervision. In the first study, conducted at a Fortune 500 company and designed as a lagged survey study, we found that, after controlling for alternative theoretical mechanisms, supervisors who experienced FWC displayed more …

Who Is Easier To Nudge?, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian, Sean (Xixiang) Wang

Faculty Publications

Identifying who is more influenced by a default is challenging, since individuals may be more likely to remain at the default either because they are more susceptible to defaults in general or because the default is closer to their preferred choice. We apply a statistical model to ten large companies’ 401(k) plans to distinguish between these two channels. Even after controlling for contribution rate preferences, low-income and young individuals are slower to opt out of contribution rate defaults. The evidence is consistent with the default changing contribution rate preferences, as predicted by anchoring or endorsement effects, and there is weaker …

Assessing Users Satisfaction With Web Digital Library: The Case Of Universiti Teknologi Mara, Mohamad Noorman Masrek, James Eric Gaskin

Faculty Publications

Purpose – The purpose of this paper is to examine the determinants of user satisfaction in the context of academic web digital library (DL). A model based on the re-specified information system success model was developed and tested using the structural equation modeling (SEM) technique.

Design/methodology/approach – The study employed survey research methodology with self-administered questionnaire as the research instrument. The questionnaire was developed based on the instruments used by previous researchers. The population of the study was students enrolled for the bachelor’s degree in the Faculty of Information Management, Universiti Teknologi MARA, Malaysia. These students were chosen because of …

Integrating Facial Cues Of Threat Into Security Warnings–An Fmri And Field Study, David Eargle, Dennis Galletta, C. Brock Kirwan, Anthony Vance, Jeffrey L. Jenkins

Faculty Publications

Security risks often occur because insiders fail to react appropriately to security warnings, due to inattention to the warnings. This study extends security warning design research that has investigated the impact of different designs, including different symbols of threat such as yellow triangles and exclamation marks.

This work uses media naturalness theory in an attempt to boost user engagement with security warnings. We integrated validated images of facial expressions depicting fear and disgust, which signaled an environmental threat, into a browser security warning. An fMRI study (N=23) revealed activity located in the right amygdala to be differentially associated among warnings …

Do Managers Really Guide Through The Fog? On The Challenges In Assessing The Causes Of Voluntary Disclosure, Travis Dyer, Mark Lang, Lorien Stice-Lawrence

Faculty Publications

Guay e tal. (2016) document that firms with longer and more complex 10-Ks provide  relatively more voluntary disclosure, which they interpret as evidence that managers use voluntary disclosure to mitigate negative effects of complex mandatory disclosure. We review the results of Guay et al. and focus on two main challenges to inferring causality: (1) the coincidence of upward over-time trends in annual report length, complexity, and voluntary disclosure, and (2) the potential for omitted correlated variables, such as changes in firm economics, to drive changes in 10-K textual characteristics and voluntary disclosure. While the results in Guay et al. are …

Portfolio Spillovers And A Limit To Diversification, Bronson Argyle

Faculty Publications

Securities are exposed to the return shocks of seemingly unrelated securities in common mutual fund portfolios. Shocks to firm returns mechanically affect fund returns that hold these securities, which induce investor-driven flows and rebalancing, resulting in temporary flow-induced price pressure (FIPP) on other firms in common portfolios. Instrumenting to address flow/return endogeneity, a one standard deviation increase in the FIPP corresponds to a 15-60 bps increase in daily abnormal firm returns. This pressure reverses in 5-6 days and is larger for liquid firms and for funds experiencing outflows. Failing to properly estimate this correlation implies that an investor is exposed …

Assessing Alternative Techniques For Scaling The Family Leisure Activity Profile: Recommendations For Future Family Leisure Measurement, Karen K. Melton, Gary Ellis, Ramon Zabriskie

Faculty Publications

Psychometric properties of the Family Leisure Activity Profile (FLAP) were evaluated using family leisure and family functioning ratings from 884 parents and children residing in the United Kingdom. Review and critique of the FLAP resulted in identification and evaluation of three alternative scaling techniques. Scaling Technique 1was current practice, Technique 2 focused on family leisure environments rather than family leisure activities, and Technique 3 involved generating an estimate of duration of participation in family leisure in natural units of time. Inter-rater agreement and reliability were strong for all three scaling techniques. Technique 3 yielded the best model fit. Empirical relations …

The Great Chain Of Being: Manifesto On The Problem Of Agency In Science Communication, Carolyn R. Miller, Lynda Walsh, James Wynn, Ashley Rose Kelly, Kenneth C. Walker, William J. White, Emily Winderman, Bonnie Tucker

School of Economics and Business Administration Faculty Works

This manifesto presents positions arrived at after a day-long symposium on agency in science communication at the National Communication Association Annual Meeting in Las Vegas, NV, November 18, 2015. During morning sessions, participants in the Association for the Rhetoric of Science, Technology, and Medicine preconference presented individual research on agency in response to a call to articulate key problems that must be solved in the next five years to better understand and support rhetorical agency in massively automated and mediated science communication situations in a world-risk context. In the afternoon, participants convened in discussion groups around four topoi that emerged …

This Is Outrageous!: Understanding Consumer Anger And Brand Reputation On Social Media, Kimberly Legocki, Kristen Walker

School of Economics and Business Administration Faculty Works

No abstract provided.

Your Memory Is Working Against You: How Eye Tracking And Memory Explain Habituation To Security Warnings, Bonnie Anderson, Jeffrey L. Jenkins, Anthony Vance, C. Brock Kirwan, David Eargle

Faculty Publications

Securitywarnings are critical to the security of end users and their organizations, often representing the final defense against an attack. Because warnings require users to make a contextual judgment, it is critical that they pay close attention to warnings. However, research shows that users routinely disregard them. A major factor contributing to the ineffectiveness of warnings is habituation, the decreased response to a repeated warning. Although previous research has identified the problem of habituation, the phenomenon has only been observed indirectly through behavioral measures. Therefore, it is unclear how habituation develops in the brain in response to security warnings, and …

Tourist Responses To Potential Climate Change Impacts And Adaptation Measures In Florida's Coastal Destinations, Roberta Atzori

Electronic Theses and Dissertations

Some of the most vulnerable areas across the world have started experiencing the consequences of climate change, with action to deal with it long overdue. Florida, one of the most visited tourist destinations in the world, holds one of the most 'unenviable' positions in terms of its vulnerability to climate change with the effects already visible, particularly on its coastal areas. Climate is one of the major factors in affecting travel motivations and destination choice, and as such the implications of climate change for tourist behavior and demand patterns are significant. Beside the physical impacts of climate change, society's perception …

Meeting Planner Loyalty To Convention Service Managers: An Investigation Of Emotional And Functional Competence In The Business-To-Business Exchange, Michelle Holm

Electronic Theses and Dissertations

The current state of literature surrounding the business-to-business (BTB) exchange in the meetings, incentives, conventions, and events (MICE) industry is limited. Likewise, the manner in which meeting planners forge their intentions to repurchase was unknown until the present study was conducted. The following research focused on the role of the hotel convention service manager (CSM) in the BTB exchange with the meeting planner to understand the role they play in the meeting planner's decision to repurchase. Since hotel CSMs have not been assessed in previous literature, one of the major contributions of this study was that it established a set …

What's Your Focus? The Impact Of Regulatory Focus On Resource Acquisition., Regan Stevenson

Electronic Theses and Dissertations

Entrepreneurs need resources. Previous research has established that entrepreneurs send signals of "quality" to potential resource providers in order to obtain resources. However, a behavioral research approach would contend that resource acquisition depends on much more than venture quality signals. In this dissertation, I extend beyond the signaling paradigm and investigate the resource acquisition process using a framework contingent on entrepreneur signals, resource provider dispositional differences, and their interactive effects. Specifically, I leverage regulatory focus theory and regulatory fit theory to augment and move beyond the signaling theory approach. Methodologically, I undertake two studies. The first study uses archival field …

Team Cohesion In The Restaurant Industry: The Influence Of Core Evaluations, Marissa Orlowski

Electronic Theses and Dissertations

Team cohesion has been clearly established in the literature as an essential component of effective work teams, yet little research has been conducted in regard to what factors lead to cohesion within a restaurant management team. What is currently known about the antecedents of cohesion indicates that it emerges from individual team member attitudes and perceptions as a collective property of the team. This, in turn, suggests cohesion is influenced by the dispositional traits of team members. The core evaluations construct, which represents a model of dispositional traits existing within each individual at the most basic level, offers implications for …

التمايز السلوكي لدى القادة ودوره في التماثل التنظيمي للحد من سلوك العمل المنحرف (دراسة تحليلية في الكلية الاسلامية الجامعة), فاضل راضي غباش الغزالي

Muthanna Journal of Administrative and Economics Sciences

المستخلص تهدف الدراسة الحالية الى إيضاح الدور الذي يمارسه التمايز السلوكي في بلورة التماثل التنظيمي للحد من سلوك العمل المنحرف . وقد جمعت بيانات الدراسة من آراء منتسبي الكلية الاسلامية الجامعة في القادسية وقد بلغ عدد الذين ابدوا آرائهم (55) فرداً ما بين موظف وتدريسي وقائد ادري . تم اختبار فرضيات الدراسة التي تدور حول علاقات الارتباط والتأثير المباشر وغير المباشر بين متغيرات الدراسة . اثبتت نتائج الدراسة صحة اغلب الفرضيات والتي اصيغ بصددها مجموعة من التوصيات التي يمكن الاستفادة منها في تطوير واقع التعليم العالي في العراق بشكل عام وفي المنظمة المبحوثه بشكل خاص .

دور التمكين الإداري في تعزيز الابتكار التنظيمي, حميد سالم الكعبي

Muthanna Journal of Administrative and Economics Sciences

المستخلص تتناول الدراسة الحالية اختبار دور التمكين الإداري في تعزيز الابتكار التنظيمي لعينة مكونة من (118) فرداً ، وكان مجتمع الدراسة كلية الرافدين الجامعة . وقد استخدم الباحث التكرارات ، والنسب المئوية ، والوسط الحسابي ، وتحليل الانحدار البسيط في تحليل فرضيات الدراسة . وقد أثبتت معظم نتائج الدراسة صحة الفرضيات التي تم افتراضها وخلصت الدراسة إلى مجموعة من الاستنتاجات والتوصيات ، ومن أهم تلك الاستنتاجات (يتعزز الابتكار التنظيمي من خلال التمكين الإداري في ظل بيئة الإعمال سريعة التغيير ، والذي أصبح الابتكار جوهرياً من اجل البقاء ، ولان بقاء المنظمة لا يمكن إن يتحقق إلا من خلال مجموعة من …

خارطة تدفق القيمة: كمدخل لمواجهة الهدر دراسة حاله في المعهد التقني/ الديوانية, طاهر حميد عباس

Muthanna Journal of Administrative and Economics Sciences

تتطلع هذه الدراسة إلى توظيف خارطة نشاط العملية بأنَّها أحد أهم أدوات خارطة تدفق القيمة في إعادة تصميم الخدمة في البيئة التعليمية ، وقد تم اختيار المعهد التقني/ الديوانية كونه أحد المؤسسات العلمية الراعية للعلم وتقدم أفرادها بما يسهم في تقديم أفضل الخدمات التي يتطلعون اليها وبذل الجهود من أجل الوصول إلى ميزة تنافسية تنعكس من خلال إزالة الهدر بجميع أنواعه الذي يجعل من وقت انتظار طالب الخدمة عبئاً من الناحيتين المعنوية والمادية. تتمثل مشكلة الدراسة في كثرة وطول الاجراءات لإنجاز معاملة احتساب شهادة ماجستير ومنح القدم واللقب العلمي لمستحقيها ما أدى الى زيادة وقت الانتظار، ما أنعكس سلباً على …

Which Matters More? Effects Of Surface- And Deep- Level Diversity On Team Processes And Performance, Mai P. Trinh

Management Faculty Publications

This chapter reviews what we know about the effects of surface-level diversity (age, sex, and ethnicity) and deep-level diversity (personality characteristics such as conscientiousness, openness to experience, extraversion, emotional stability, and agreeableness) in organizational teams. It also outlines challenges to today’s diversity management and Human Resource (HR) practices, such as the lack of definite conclusions from research results, the mismatch between team diversity research designs and organizations’ needs, and the lack of research examining simultaneously different aspects of diversity. Drawing from analysis results of team data from 55 teams of volunteers from Shanghai, the author recommends that HR training and …

Ethical Leadership In Social Enterprises : Multilevel Investigation Of Its Influence On Team And Individual Prosocial Voice, Pok Man Tang

Lingnan Theses

This research paper seeks to draw on social learning theory (Bandura, 1977) as an overarching framework to examine how unit managers’ ethical leadership style affects the team and individual prosocial voice behaviors in the context of social enterprises in Hong Kong.

Ethical leadership has been found to be conducive to both desirable team and individual employee behaviors. However, scholarly understanding of the multi-level effects of ethical leadership and the underlying mechanisms involved is rather limited. Moreover, previous research has directed attention almost exclusively to the influence of ethical leadership in the context of commercial organizations. This narrow stance has curiously …

Client Importance And Audit Quality In Highly Connected Jurisdictions, Kelly Grani Yuen

Lingnan Theses

The study focuses on the audit quality issue in three culturally and commercially highly connected jurisdictions with very different legal systems which affect auditors. Hong Kong practices common law, Taiwan practices civil law, and the People’s Republic of China (Mainland China) practices a socialist legal system. Taiwan adopts a civil law system with heavy influence by common law countries. It is therefore motivating to assess how auditors in each of the three connected jurisdictions with distinctive legal environments handle the audit quality for important clients. Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation …

The Relationship Between Organizational Culture, Intrinsic Motivation, And Employee Performance: A Systematic Review And Meta-Analysis, Patricia S. Radakovich

Wayne State University Dissertations

The purpose of this study was to explore the relationship between specific organizational cultural factors (autonomy and meaningful work), intrinsic motivation, and employee performance through a systematic review and meta-analysis. Three separate studies were performed, one for each predictor variable: autonomy, meaningful work, and organizational culture/climate. The meta-analyses included only studies that contained correlations for all three variables and were set in a business environment. The first study concluded that autonomy is a predictor of performance; this relationship is partially mediated through intrinsic motivation. The second study concluded that meaningful work is a predictor of performance. The third study was …

The Transformational Leadership Communication Of Socially Close And Distant Leaders On Vision Integration, Bethany Weaver

Wayne State University Dissertations

Applying the theories of transformational leadership and distributive leadership and drawing from diffusion of innovations, this work posits that transformational leaders are successful in transferring vision and subsequently transforming the organization by enacting their communication both systematically and interpersonally. From a system level perspective, transformational leaders in executive leadership roles direct their communicative attention to the key influencers in the organization. They expend their time and effort on an interpersonal level ensuring these individuals are infused with the vision of the organization, understand it, develop the skills necessary to contribute to its achievement, and are equipped and motivated to transfer …

Aicpa Annual Report, 2016; Ready For Next, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

A Content Analysis: The Relationship Between Sentiment, Gender And Time Of Day In Ewom, Katie Bass, Laicelis Haro, Xiaotong Liu, Jaejin Liu

AMTP Proceedings 2016

This content analysis looks at several trends regarding electronic Word of Mouth (eWOM) and how consumers engage in eWOM. 304 tweets were analyzed and numerous correlations regarding gender and time-of-day. This research will be beneficial to brands and companies seeking to launch new products or services using social media as a promotional avenue.

Flirting Online And The Connection Between The Use Of Dating Websites And Dating Applications, Kristine Johnson, Olguta Vilceanu, Manuel C. Pontes

AMTP Proceedings 2016

For this research, we used data collected by the Pew Foundation's "Internet and American Life Project Tracking Survey," conducted in Spring 2013. The data was adjusted through the use of sampling weights to estimate for general population parameters. The collected data examined online flirting, use of dating websites, and the use of dating apps. Findings suggest women between the ages of 18-34 years are just as likely as men to signal their romantic interest by engaging in online flirtation. In addition, women ages 50 years or older are less likely than men to signal their romantic interest by engaging in …

Mavenism, Frugality, And Loyalty, Ronald E. Goldsmith, Leisa Reinecke Flynn

AMTP Proceedings 2016

Since Feick and Price (1987) introduced the concept of market mavenism almost 30 years ago, researchers have accumulated a large body of empirical findings describing market maven attitudes, behaviors, and characteristics. Mavenism can be defined briefly as a strong involvement in the marketplace. The purpose of the present study was to assess relationships between market mavenism and three aspects of consumption behavior largely ignored by previous research into market mavenism. Analysis of data from a sample of 351 adult U.S. consumers confirms that market mavenism is positively related to frugality and negatively related to brand loyalty. The results showed that …

An Examination Of The Marketing Of A Floundering Sport: The Case Of Powerboat Racing, Sam Fullerton

AMTP Proceedings 2016

A sample of 308 attendees at an APBA sanctioned powerboat race in July of 2015 provided insight regarding a number of key considerations germane to the decision to attend the race. Race organizers were seeking ways to reinvigorate interest in what they see as a floundering – if not sinking – sport. A self-administered survey was distributed at the race with those completing it having a chance to win a souvenir shirt from the races. The results indicate that better marketing is needed. WOM represented the most common means by which attendees learned about the event; much of this was …

Seeking Complex Health Services In The Age Of Self-Referral, Lindsay R.L. Larson, Dora E. Bock

AMTP Proceedings 2016

This study investigates the relationship between consumers’ information search and service satisfaction, specifically focused on the search for mental health professionals. The selection of a mental health provider is of interest because practitioners work from a highly diverse set of theoretical bases, may hold a wide range of different credentials and provide drastically different therapeutic approaches, therefore making the selection complex and difficult for consumers to self-navigate. Data sampling from patients of mental health suggest that consumers selecting a provider based on self-performed searches, rather than receiving external input (referrals from physicians, relatives, or friends), report lower satisfaction with their …