Business Commons^™

Exploring The Benefits Of Attracting, Recruiting And Retaining Mature Age Employees Up To And Beyond The Traditional Age Of Retirement: Perspectives From Western Australia, Jonathan Georgiou

Theses: Doctorates and Masters

There has been a recent upsurge in media attention surrounding Australia’s ageing workforce. A review of academic, media and grey literature highlighted inadequacies in existing workplace polices, as well as flaws in financial and social security schemes. Of particular concern were persistent negative attitudes and counterproductive policies regarding mature age employees (MAEs). Poor retention rates among this cohort of workers aged 45 years and over are leading to skilled labour shortages and losses in corporate knowledge. This expected mass exodus of mature cohorts into retirement has been predicted to negatively impact the socio-economic sustainability of ageing societies world-wide and is …

An Analysis Of Insider Dysfunctional Behavours In An Accounting Information System Environment, Mohd Saiyidi Mat Roni

Theses: Doctorates and Masters

Insider deviant behaviour in Accounting Information Systems (AIS) has long been recognised as a threat to organisational AIS assets. The literature abounds with a plethora of perspectives in attempts to better understand the phenomenon, however, practitioners and researchers have traditionally focussed on technical approaches, which, although they form part of the solution, are insufficient to address the problem holistically. Managing insider threats requires an understanding of the interconnectedness between the human and contextual factors in which individuals operate, since technical methodologies in isolation have the potential to increase rather than reduce insider threats. This dilemma led many scholars to examine …

Customer Relationship Management (Crm) Of Hotels In The Context Of Variety-Seeking Behaviour (Vsb), Maduka Udunuwara

Theses: Doctorates and Masters

This study combined two significant areas in marketing, customer relationship management (CRM) and variety-seeking behaviour (VSB), which are paradoxical constructs due to their contradictory intentions. While organisations implement various customer relationship management practices with an intention of retaining customers and generating loyalty, a preference for variety-seeking behaviour can make customers switch. This study investigated the impact of variety-seeking behaviour on generating outcomes of customer relationship management practices in the hotel context, by focusing exclusively on leisure travellers.

Even though customer relationship management is widely adopted in the hotel domain, much of its discussions are on implementation related aspects, rather than …

Pls-Sem Approach To Second-Order Factor Of Deviant Behaviour: Constructing Perceived Behavioural Control, Saiyidi Mat Roni, Hadrian Djajadikerta, Mohamad Azmi Nias Ahmad

Research outputs 2014 to 2021

Partial least square structural equation modelling (PLS-SEM) provides researchers with a predictive tool for theory building. In an attempt to understand deviant behaviour which can potentially become a criminal offence, PLS-SEM opens up a valuable mean to analyse latent constructs are designed from a composite of indicators. At its basic, this is called a first-order variable. Using the first-order variable in a basic predictor-criterion research model illuminates in-depth structure on how each component of these variables affects each other. However, as an analysis moves to a more complex level, the first-order variable poses a great challenge to the researchers. This …

Recovering Household Preferences For Digital Entertainment, Jin Li, Zhiling Guo, Robert J. Kauffman

Research Collection School Of Computing and Information Systems

Cable TV return path data made possible by current generation set-top boxes present a new opportunity to analyze household viewing behavior and recover household viewing preferences from it. This research develops a model of household viewing preference that supports quantifying a household's valuation for different categories of digital content within the constraints of the programs to which it subscribes. This study uses a data set of more than 1 million observations on households from a digital entertainment firm that offers basic and premium services. Our estimation is via a Bayesian hierarchical model that employs the Gibbs sampler. The results show …

Working Together To Achieve Better Work Integrated Learning Outcomes: Improving Productivity Through Better Employer Involvement, Denise Jackson, Sonia Ferns, David Rowbottom, Diane Mclaren

Research outputs 2014 to 2021

The overarching aim of this twelve-month project, funded by the Australian Chamber of Commerce and Industry, was to develop industry understanding of Work-Integrated Learning (WIL) and assess the support needed by employers to better engage in WIL. Data gathered in a survey of Western Australian employers and industry focus groups prompted the establishment of a WIL Advisory Service (WAS). The service was founded by the Chamber of Commerce and Industry of Western Australia (CCIWA) to broker relationships between employers and universities, and provide support to improve WIL outcomes. In this study, student and employer users of WAS were asked to …

The Effect Of Executive Style On Risk Management: A Healthcare Supply Chain Context, Stephen R. Spulick

College of Graduate Studies: Theses & Dissertations

This dissertation attempts to determine the effect of managerial Executive on healthcare supply chain risk management maturity. The healthcare industry is faced with constant risk to its supply chain and operates under the expectation that healthcare will continue to be delivered even under the most severe and disruptive of conditions. The effect of a manager, who operationalizes firm strategy, may impact the maturity level of a hospital’s risk management efforts. Through multi-method research, this study seeks to understand the effects of management on healthcare risk management maturity. Survey and interview methods were used to understand the relationship between healthcare supply …

The Successful Implementation Of Supply Chain Management Technology Initiatives: Technological Readiness As A Key Indicator, Scott R. Cox

College of Graduate Studies: Theses & Dissertations

The emergence of what is modern supply chain management (SCM) can be attributed to the revolutionary advances in information technology over the past three decades. Despite significant investment in supply chain management technology (SCMT) and the implementation process, many companies still experience considerable complications during SCMT implementation. There is a dearth of research concerning the implementation of SCMT. A proven path to supply chain technology implementation has yet to be established. In an effort to address this gap, this dissertation considers the role of technological readiness as a part of a comprehensive model for SCMT implementation. A model is proposed …

When Does Pre-Ipo Financial Reporting Trigger Post-Ipo Legal Consequences?, Mary Brooke Billings, Melissa F. Lewis-Western

Faculty Publications

Prior research suggests that the fear of litigation precludes most managers from manipulating earnings in the initial public offering (“IPO”) setting. Yet, managers’ restraint is perhaps unwarranted: research has not yet linked instances of aggressive pre-IPO reporting to increased litigation risk. This paper investigates when aggressive IPO reporting triggers legal consequences. Examining 2,037 IPOs, we find that even when ex post evidence indicates the presence of earnings inflation, litigation is more likely to occur when investors have relied on the suspect earnings during the pricing process. Why might investors rely on some firms’ abnormal accruals when valuing the IPO and …

Historical Cost Measurement And The Use Of Dupont Analysis By Market Participants, Asher Curtis, Melissa F. Lewis-Western, Sara Toynbee

Faculty Publications

We investigate whether historical cost measurement of assets lowers the usefulness of DuPont analysis for investors. Because firms report assets at modified historical cost under US GAAP, accounting ratios can be biased upward when assets have appreciated. Thus, variation in asset turnover, which is the DuPont ratio most affected by asset measurement, can be due to both economic forces and measurement effects. We assess the extent of measurement effects using the average age of a firm’s assets and find that asset turnover ratios are higher and more persistent for firms with older assets. Forecast errors of asset turnover are associated …

Compensation Or Feedback: Motivating Performance In Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, David A. Wood

Faculty Publications

Employees often perform tasks with multiple dimensions. In this study, we examine how employees’ performance on multidimensional tasks differs under different control structures. We conduct two experiments in which we manipulate the presence of compensation controls and the presence of feedback controls on multiple task dimensions. Our findings suggest that when employees are compensated on multiple dimensions they commit to multiple goals and divide their attention among those task dimensions. However, when feedback controls are implemented on one task dimension with compensation controls on another dimension, employees can improve performance on individual dimensions as well as their overall task performance. …

Controls And The Asymmetric Stickiness Of Norms, Scott A. Emett, Ronald N. Guymon, William B. Tayler, Donald Young

Faculty Publications

This study investigates how formal control systems and the behavior of peers influence behavior in accounting settings. We manipulate formal controls and peer behavior (social norms) in a laboratory experiment, allowing us to precisely investigate the interactive effect of these two factors on behavior. We provide evidence that weak controls lead to more socially-interested behavior, while strong controls lead to more self-interested behavior. We also provide evidence that individuals conform more to social norms that conflict with the behavior that formal controls induce. Finally, we find that individuals preferentially attend and conform to the self-interested actions of peers (as opposed …

Them’S Fightin’ Words: The Effects Of Violent Rhetoric On Ethical Decision Making In Business, Joshua R. Gubler, Nathan P. Kalmoe, David A. Wood

Faculty Publications

Business managers regularly employ metaphorical violent rhetoric as a means of motivating their employees to action. While it might be effective to this end, research on violent media suggests that violent rhetoric might have other, less desirable consequences. This study examines how the use of metaphorical violent rhetoric by business managers impacts the ethical decision making of employees. We develop and test a model that explains how the use of violent rhetoric impacts employees’ willingness to break ethical standards, depending on the source of the rhetoric. The results of two experiments suggest that the use of violent rhetoric by a …

Rotational Internal Audit Programs And Financial Reporting Quality: Do Compensating Controls Help?, Margaret H. Christ, Adi Masli, Nathan Y. Sharp, David A. Wood

Faculty Publications

A report from the Institute of Internal Auditors finds that a majority of Fortune 500 companies systematically rotate internal auditors out of the internal audit function and into operational management (IIA, 2009a). We use semi-structured interviews with 11 chief audit executives and 2 audit committee chairmen to develop an initial framework focusing on how this practice affects financial reporting quality. We then test these associations with archival data and find that companies that use a rotational staffing model for the internal audit function have significantly lower financial reporting quality than companies that do not. However, we find that several compensating …

The Effects Of Using The Internal Audit Function As A Management Training Ground Or As A Consulting Services Provider In Enhancing The Recruitment Of Internal Auditors, F. Greg Burton, Matthew W. Starliper, Scott L. Summers, David A. Wood

Faculty Publications

This paper examines factors that influence job applicants’ willingness to apply for positions in internal auditing. We predict and find evidence that job applicants are dissuaded from applying for internal audit positions. In two separate experiments involving participants at seven universities, we discover that this phenomenon is most prevalent for applicants with business experience. Experienced applicants are 20 and 33 percent less willing to apply for a position if it is labeled as “internal audit” versus “accounting” in the two experiments, respectively. In addition, we find that the only experimental condition that increases interest in applying for an internal audit …

March Market Madness: The Impact Of Value-Irrelevant Events On The Market Pricing Of Earnings News*, Michael S. Drake, Kurt H. Gee, Jacob Thornock

Faculty Publications

Each year, the NCAA basketball tournament (March Madness) is a daytime distraction for millions of people, providing a largely exogenous shock to investor attention. We investigate whether March Madness influences the market response to earnings by diverting investor attention away from earnings news. We find that the price reaction to earnings news released during March Madness is muted. This result generally holds across several samples and additional analyses. We also find that the result is more muted for low institutional ownership firms, consistent with the effect being driven by less-sophisticated investors. Furthermore, we find that it takes the market 30 …

Short Sellers And The Informativeness Of Stock Prices With Respect To Future Earnings, Michael S. Drake, James N. Myers, Linda A. Myers, Michael D. Stuart

Faculty Publications

In this paper, we examine whether short interest improves the informativeness of stock prices with respect to future earnings. We find that short selling strengthens the relation between current returns and future earnings, especially in settings where short sellers are likely to possess an information advantage, such as when a firm’s information environment is weak or when analysts are highly optimistic about future earnings growth. Collectively, our results illustrate the important role that short sellers play in improving the extent to which current stock prices reflect information about future earnings and thus, in improving market efficiency.

Disclosure Transparency About Activity In Valuation Allowance And Reserve Accounts And Accruals-Based Earnings Management, Cory A. Cassell, Linda A. Myers, Timothy Seidel

Faculty Publications

We examine the relation between the transparency of disclosures about activity in valuation allowance and reserve accounts and accruals-based earnings management. We classify disclosures as being transparent if they provide detailed information about activity in the allowance and reserve accounts during the fiscal period. We find strong evidence that the extent of accruals-based earnings management is lower among companies with transparent disclosures than among companies without transparent disclosures. We also investigate whether the extent of accruals-based earnings management is lower for companies that provide transparent disclosures in one comprehensive schedule (i.e., the Schedule II) relative to those that provide transparent …

Taking The Long Way Home: U.S. Tax Evasion And Offshore Investments In U.S. Equity And Debt Markets, Michelle Hanlon, Edward L. Maydew, Jacob Thornock

Faculty Publications

We empirically investigate one form of illegal investor-level tax evasion and its effect on foreign portfolio investment. In particular, we examine a form of round-tripping tax evasion in which U.S. individuals hide funds in entities located in offshore tax havens and then invest those funds in U.S. securities markets. Employing Becker’s (1968) economic theory of crime, we identify the tax evasion component by examining how foreign portfolio investment varies with changes in the incentives to evade and the risks of detection. To our knowledge, this is the first empirical evidence of investorlevel tax evasion affecting cross-border equity and debt investment.

Market (In)Attention And The Strategic Scheduling And Timing Of Earnings Announcements, Ed Dehaan, Terry Shevlin, Jacob Thornock

Faculty Publications

We investigate whether managers “hide” bad news by announcing earnings during periods of low attention, or by providing less forewarning of an upcoming earnings announcement. Our findings are consistent with managers reporting bad news after market hours, on busy days, and with less advance notice, and with earnings receiving less attention in these settings. Paradoxically, our findings indicate that managers also report bad news on Fridays, but we do not find lower attention on Fridays. Further, we find negative returns when the market is notified of an upcoming Friday earnings announcement, which is consistent with investors inferring forthcoming bad news.

The Landwarnet School, The Army Learning Model, And Appreciative Inquiry: How Is A Centralized Training Organization Improved By Introducing Decentralization?, Lisa Jayne Stamper

College of Graduate Studies: Theses & Dissertations

This exploratory, qualitative case study describes how a centralized training organization (LandWarNet School) was improved by introducing decentralization (Army Learning Model) toward “the best competitive position” or "sweet spot," defined by Brafman and Beckstrom (2006) as “enough decentralization for creativity, but sufficient structure and controls to ensure consistency” (pp. 189, 191). Any presence of the six chaordic elements of a decentralized organization, as described by Hock (1999), was also considered.

LandWarNet School (LWNS) trains approximately 6000 US Army Soldiers annually and is centrally organized. The new Army Learning Model (ALM) is a vision for a more decentralized training approach where …

The Five E'S In Festival Experience In The Context Of Gen Y: Evidence Form A Small Island Destination, Manuel Rivera, Kelly Semrad, Robertico Croes

Faculty Scholarship and Creative Works

The purpose of this study is threefold. First, to test the experience economy framework in the context of a small island destination (SID) in order to determine if a music festival may be used as an experiential product to lure a cohort replacement. Second, to examine a music festival's experiential domains that may influence the overall experience of Generation Y (Gen Y) tourists. And, third to determine if the overall experience of Gen Y tourists who attend a music festival may predict their behavioral intentions to return to and recommend a SID. The study investigates whether a music festival may …

Negativity Bias In Investors’ Reactions To Board Of Directors’ Risk Oversight Disclosure, Ikseon Suh, Joseph Ugrin

Accounting Faculty Research and Publications

This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when information on risk exposures is disclosed. The theoretical lens through which we examine this issue involves negativity bias. Sixty-two stock market investors who engage in the evaluation and/or investment of stocks on a regular or professional basis participated in our study. Our results reveal that the addition of BODs oversight disclosure (positive information) does not carry significant weight on investor judgments (i.e., attractiveness and investment) when financial statement disclosures indicate a high level of operational and financial …

The Effect Of Ceo Gender, Age, And Salary On Firm Value, Brandon H. D'Ewart

CMC Senior Theses

This paper investigates the academic conclusions on how CEO gender and salary affect firm value, while at the same time adding data on how CEO age affects firm value. Via an event study of S&P 500 CEO changes from 2000 to 2006 I confirm the current academic findings and discover that CEOs promoted during their 40s negatively influence firm value, while CEOs in older age brackets show a positive abnormal return on firm value. With this validation and addition to the existing data, firms and investors can more effectively assess proper candidates for the position of CEO and allocate resources …

The Influence Of Movie Reviews On Consumers, Jacob R. Pentheny

Honors Theses and Capstones

No abstract provided.

Quotas On Boards And The Gender Gap, Kevin F. Hallock

Economics Faculty Publications

Back in the late 1990s, Marianne Bertrand and the author examined the pay gap between male and female executives listed in the proxy statements of publicly traded US firms from 1992 in 1997, which they later published in the October 2011 edition of Industrial and Labor Relations Review. They found that, taken as a whole, women in these top five positions earned about 45% less than men in these positions. At the same time, they found that as much as 75% of this gap could be explained by the fact that women managed smaller companies, and were less likely to …

Interview With Barry C, Black : Reflections On Calling, Barry C. Black, Shirley Freed, Christon Arthur

Journal of Applied Christian Leadership

"[L]eadership is the mobilization of people toward shared objectives, by using your influence. and that was what I had the privilege of doing, by continuing to teach my Bible studies to the senators, continuing to have my interaction in the prayer breakfast each week, and praying each morning. I had the privilege of literally framing the day. the first comments that are uttered each day in that chamber come from the mouth of the chaplain. So that’s influence. and that’s what leadership is all about."

Collaboration In Delivering The Adventist Health Message In China: A Single Case Study, James Wu

Journal of Applied Christian Leadership

"the Adventist health message has been shared in many different ways by various institutions of the church. However, rarely is there collaboration across multiple organizations. This article describes how hospitals, universities and church entities worked together to reach the community with healthy lifestyle options. Basically the collaboration worked through four foundational activities: sharing of resources, training of health workers, operating lifestyle centers, and using the existing union governance structure. the collaboration provided outreach services in the following ways: lifestyle programs, wellness expo, health and gospel evangelism, mass media, and cooperation with NGOs."

Leadership And The Art Of Struggle: How Great Leaders Grow Through Challenge And Advertsity, Iosef Salajan

Journal of Applied Christian Leadership

"Snyder not only describes the art of struggle, but also shows how it works a positive change in the life of real characters. From a psychological standpoint, this has a powerful humanizing impact on the reader. It reinforces the indisputable truth that, no matter how famous, a leader is still a human. as George states in his foreword, “only in acknowledging our own flaws and vulnerabilities can we become authentic leaders who empower people to perform to the best of their abilities” (p. x)."

Un Estudio Comparado Del Valor Económico Y Social De Dos Universidades Adventistas, Gus Gregorutti

Faculty Publications

This study seeks to understand the key factors that contribute tothe successful continuation of the food industries of two Adventistuniversities in Colombia and Peru. These factories have been contributingsocially and economically through employment opportunitiesfor students from lower social strata. The study gathered data froma series of interviews with managers of both factories. The resultsshowed that the success of continuity and contribution is relatedto efficient administrative relations between universities and factoriesand a culture of innovation that seeks to have the best humanresources to adapt to markets. Respondents also expressed someconcerns for the future performance of the current model of university-industry. The …