Accounting Commons^™

The Degree Of Implementation Of Governance And Its Relationship To Organizational Excellence In Private Jordanian Universities In The Capital Governorate “Amman”, From The Viewpoint Of Teaching Staff, Alaa Mohammad Al-Hmoud, Kazim Al-Ghoul

Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي

The current study aimed to identify the degree of governance implementation and its relationship to organizational excellence in private Jordanian universities in the capital, Amman, from the point of view of faculty members. The study consisted of (280) faculty members of both sexes, and the descriptive survey approach was used and a questionnaire was developed with two axes. The first axis: to measure the degree of implementation of governance in the private Jordanian universities, and the second: to measure the level of organizational excellence in the private Jordanian universities. The degree of implementation of governance and organizational excellence in private …

The Relationships Among Locus Of Control, The Impostor Phenomenon, And Math Anxiety In Business Majors, Tiffany L. S. Tovey, Stephanie Kelly, Wiley Brown

International Journal for Business Education

The importance of quantitative literacy in business education cannot be overstated. A barrier to enhancing quantitative skills for many business majors is their math anxiety, an angst some individuals experience when working with numbers. This study explored the relationship between math anxiety, locus of control, and impostor phenomenon in business students. 220 business students (undergraduate and graduate) from a two moderately sized southeastern universities in the United States participated in an online survey that assessed these three phenomena. A linear regression was run to understand the relationships among the variables. The results indicated that more than one fifth of math …

The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards

Southern University College of Business E-Journal

While the original framework by Arthur Laffer focused on tax rates and the resulting revenue from such taxation, the Laffer curve has been applied to other studies in behavior as well. This paper details evidence of a Laffer curve in Iraq with respect to terrorist violence and Iraqi public support of that violence against the U.S.-led coalition forces. As insurgents began killing more Iraqi citizens in their attacks on U.S.-led forces, the increased lethality caused initial support of such violence to erode. As a result, the high-level terrorist hierarchy has suggested that its operatives reduce lethality and indiscriminate bombings.

Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya

Jurnal Akuntansi dan Keuangan Indonesia

This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show …

Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker

Southern University College of Business E-Journal

The current paper investigates the interrelatedness of twelve Midwestern states through the comovement of unemployment rates. Due to their geographic location, we would anticipate similarities and comovement among macroeconomic variables. The results show that although most of the bivariate pairings do show a relationship. Five of the sixty-five pairings show no indication of cointegration among their unemployment rates. Each of these five pairings includes North Dakota. The paper investigates geographic and socioeconomic similarities between these states to try to explain these results.

Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin

Southern University College of Business E-Journal

We estimate cost models for both public and private research universities and use partial differentials from these models to estimate different cost effects. The results suggest both Baumol’s cost disease and Bowen’s revenue theory drive cost higher and that Bowen effects are larger than Baumol effects. Tight revenue since 2008 reversed some declines in productivity and accelerated the trend in economizing on the use of tenure track faculty. This behavior under loose and tight revenue constraints is consistent with Bowen’s revenue theory.

Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield

Southern University College of Business E-Journal

We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.

2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal

Southern University College of Business E-Journal

The Tax Cuts and Jobs Act of 1917 (TCJA) amended the Internal Revenue Code of 1986 and significantly lowered the corporate tax rate, in addition to providing other tax incentives to spur corporate investments. The TCJA has the potential to impact corporate cash flows and corporate investment and financing decisions. In response to the TCJA, firms could enhance their capital expenditure budgets, return excess capital to shareholders, and/or hold excess capital for better opportunities in the future. Using S&P 500 firms as a sample, this study finds no statistical difference in the actual corporate taxes paid in the post-and pre-TCJA …

Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings

Finance Undergraduate Honors Theses

Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).

In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with what …

Text Contention Behind Sharia Supervisory Board Reports: A Critical Discourse Analysis, Ari Ermawati, M Nur A Birton, Irfan Tarmizi, Muhammad Muttaqin

Jurnal Akuntansi dan Keuangan Indonesia

Sharia Supervisory Board Reports (SSBRs) have an interest in convincing the public that entities supervised by a Sharia Supervisory Board (SSB) are sharia-compliant and reflective of Good Corporate Governance (GCG) practices. Failure in public convincing will be detrimental to Islamic banks’ reputation as well as the SSB’s image and credibility. This study aimed to critically assess how the SSB produces reports as texts to persuade the public using Critical Discourse Analysis (CDA). We analyzed four SSBRs from two Islamic Commercial Banks (ICBs) and two Islamic Business Units (IBUs) owned by other ICBs as well as interviews for data triangulation. We …

Project-Based Pedagogy: The Client's Perspective, Wayne Aho, Wendy Cagle, Jon Marvel, Michael Smith, Edward Wright

International Journal for Business Education

Project-based experiential business education seeks to provide students with lessons that are meaningful, practical, and enduring. While previous research has sought to understand how students and faculty members react to such educational experiences, it is also important to understand the perceptions of the business clients who engage with programs employing project-based education. The aim of this study was to better understand the experiences of business clients with whom students engaged as part of an undergraduate business capstone course. Two hundred fifty-three previous clients were surveyed with a 22.4% response rate. Responses were subjected to content analysis to cluster replies into …

Signature Pedagogy For Entrepreneurship Education: An Emerging Perspective, Ashley Gess, Eleonora Brivio, Gianluca De Leo

International Journal for Business Education

Entrepreneurial ways of thinking and doing intersect with the knowledge and skills that a global citizen needs to thrive. There is a robust body of scholarship that identifies core entrepreneurial skills however there is a dearth of evidence addressing how to successfully teach entrepreneurship. Using the lens of experiential learning, this qualitative study examines the surface, deep, and implicit structures of professional entrepreneurial culture toward revealing a meaningful, authentic pedagogical approach for entrepreneurship education. In order to achieve this outcome, researchers utilized a semi-structured comparable multiple-case study design to engage 19 incubated entrepreneurs in focus group interviews. A replication strategy …

Cultivating Financial Literacy Through Secondary School Economics Education: Access To Powerful Knowledge, Emanuel Mizzi

International Journal for Business Education

‘Powerful knowledge’ is disciplinary knowledge that when learned, empowers students to make decisions in a way that will influence their lives in a positive way (Young, 2008). In this paper, the researcher employs this construct to explore the financial literacy education arising from studying secondary school economics. It emerges from the author’s research aimed at exploring teaching and learning in secondary school Maltese economics classrooms. The underlying conceptual framework for this study is critical realism. The study design consisted of interviewing and observing 14 economics teachers, together with four focus groups interviews with students. Data were analyzed by employing thematic …

Promoting Employer Desired Competencies Through A Multiphased "Workgroup" Project, Ashly Smith

International Journal for Business Education

Employers and business leaders have long been advocating for the importance of career readiness skills like critical thinking/problem solving, information literacy, teamwork/collaboration, professionalism/work ethic, and oral/written communication (NACE, 2019; Partnership, 2008). While faculty and students see value in projects that develop these skills, such projects can be some of the most challenging to incorporate effectively into business courses (Chapman et al., 2010; Detmering & Johnson, 2012; Lee et al., 2016; Marks & O’Connor, 2013). This article reports on a multi-phase group project that aims to strengthen a selection of these employer-desired skills while ameliorating student concerns about the research process …

Practice Enterprises In Times Of Distance Learning: The Impact And Consequences Of The Covid-19 Pandemic To The Collaboration Of Practice Enterprises, Theresa Feuchter, Gernot Dreisiebner, Elisabeth Riebenbauer, Ph.D., Michaela Stock

International Journal for Business Education

The aim of this paper is to outline the consequences which arise from the digital transformation of the multidimensional teaching and learning setting of practice enterprises and to discuss how digital collaboration of students can be supported during the COVID-19 pandemic. As an evolutionary moment also in the field of education, one can consider the experiences of COVID-19 as a catalyst for digital transformation and distance learning in education. How digital collaboration can be fostered in times of distance learning is shown by using the example of business simulations such as practice enterprises (PE). While previously this multidimensional teaching and …

Internships As Clinical Rotations In Business: Enhancing Access And Options, Faye W. Gilbert, Jason Harkins, Pankaj Agrrawal, Taylor Ashley

International Journal for Business Education

Internships are high impact practices that offer work experiences and provide advantages for participating undergraduate students and for the talent acquisition efforts of firms. While research consistently documents the benefits of internships as a transformative experience, access and outcomes may vary for students and for underserved populations. Limitations of internships can include lack of access to enough positions as well as inadequate interactions between undergraduate students, firms, and faculty members in business programs. The purpose of this article is to describe an approach to enhancing access to internships on a larger scale with greater variety. Protocols found in clinical rotations …

Stimulating Intrapreneurial Intentions With Digital Business Training In The Vet Sector: The Potential Of Massive Open Online Courses, Christian Friedl

International Journal for Business Education

It has become imperative to stimulate and support employees to behave entrepreneurially within organizations (intrapreneurship). However, little is known about how digital, massive, and scalable business education and training formats such as massive open online course (MOOCs) can contribute to vocational and educational training (VET) in general, and to nurture intrapreneurial behavior and corresponding intentions in specific. Therefore, the purpose of this paper is to explore the potential effect of a MOOC on intrapreneurial intentions of learners.
Data were acquired from 412 employees taking a MOOC on intrapreneurship for constructs embedded in the theory of planned behavior, tailored to the …

Advances In Global Services And Retail Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte

University of South Florida (USF) M3 Publishing

This is the second volume of the Advances in Global Services and Retail Management Book Series. This volume has the following parts:

• Part 1: Hospitality and Tourism
• Part 2: Marketing, E-marketing, and Consumer Behavior
• Part 3: Management
• Part 4: Human Resources Management
• Part 5: Retail Management
• Part 6: Economics
• Part 7: Accounting and Finance
• Part 8: Sustainability and Environmental Issues
• Part 9: Information Technology

ISBN: 978-1-955833-03-5

Hospitality and Tourism

• Significance of VR in the spa: A spatial analysis
  • Irini Lai Fun Tang, Schultz Zhi Bin Xu, and Eric Chan
• Social media marketing in rural hospitality and tourism destination research
  • Samuel …

College Of Business Dean's Report: 2020-2021, Ryan Butt

College of Business Dean’s Reports

No abstract provided.

2021 Ijbe V1 Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Less Commute Miles. Decreased Tire Wear. What Would You Do?, Dylan Schwarz, Brendon M. Ford, Brandon D. Hadinger, Abbie N. Pearce, Jacinta M. Pikunas

Williams Honors College, Honors Research Projects

With the flagrant recognition of the coronavirus as one of those most impactful viruses in the history of the world, it is important to study how the effects of such a disease can create troublesome ripple effects in the world. Covid-19 has caused the death of hundreds of thousands of individuals and has negatively impacted the lives of American’s all across the country during the nationwide lockdown. Decreased work commuters, minimal road travel, and little need for car repairs hit the Goodyear Tire and Rubber Company hard. The University of Akron has teamed up with Goodyear to explore such effects …

Sounds Good To Me: How Communication Mode And Priming Affect Auditor Performance, Mary Parlee Durkin, S. Jane Jollineau, Sarah C. Lyon

Accounting Faculty Articles and Research

Audit associates routinely interact with clients to request explanations and evidence regarding financial statement account balances. Client explanations may be vague or incomplete. We examine whether auditors' assessments of the quality of client explanations and their decision to follow-up with the client are influenced by (1) communication modes that vary in media richness, and (2) a prime that is intended to stimulate skeptical behavior. Media richness refers to the amount of data inherent in the communication mode. We predict that richer communication modes, such as video, can be more distracting than less rich communication modes, such as email. More distracted …

Environmental Awareness Is Leading To A Troubling Future For The Airline Industry, Ashlyn K. Unga

Marriott Student Review

Global warming is not only causing climatic temperatures to rise— it is also heating up the socio-political scene across the globe. Caught in the crossfire is the airline industry, targeted by environmental activists who categorize flight as an unnecessary mode of travel. As this movement gains traction, how will air fare in this age of flight-shaming? Ashlyn Unga explores anticipated governmental regulations and measures the airline industry must take as a result of this movement.

Podcast Review: Amy Antonelli On Vision And Purpose, Mckayla Lindman

Marriott Student Review

A review of Amy Antonelli's podcast.

Book Review - Contagious: Why Things Catch On, Christy Swatling

Marriott Student Review

In his New York Times Bestseller, Contagious: Why Things Catch On, Jonah Berger delves into what makes products and ideas go viral. Through hundreds of intriguing and sometimes jaw-dropping stories, Berger identifies six key components to make everything—from a YouTube video to a new tech gadget—become contagious.

Putt Yourself Out There! Golf As An Upper Hand In The Business World, Allysha M. Mateo

Marriott Student Review

Most everyone is aware that networking and relationship building hold the keys to success within the business world. But just how are these networks so carefully cultivated? Recent statistics suggest that golf is a major player in cutting behind-the-scenes business deals. Approximately 90% of Fortune 500 CEOs play golf, and executives who play golf earn 17% more than those who don’t. Golf is a networking tool available to virtually anyone: the old and young, male and female, athletic and unathletic alike. It aids in building relationships with clients, customers, vendors, and colleagues, simultaneously advancing the golfer’s career and helping to …

Buzzwords: Jargon That Will Keep You Going Throughout The Year, Sarah Romney

Marriott Student Review

Five buzzwords including advertainment, "go live," pivot, customer journey, and mashup.

Learning From The Swiss, Aubrey Wright

Marriott Student Review

The trades are in trouble. With less students choosing a vocational education, the United States is facing a rapidly growing gap in skilled vocational labor. The answer: the mighty apprenticeship program, courtesy of the Swiss. The Swiss model of apprenticeships help the bottom line of companies. It also trains students for promising careers. By taking clues from the Swiss, the US can begin solving its vocational trade woes.

Fashion Copycats And Copyright Law, Rowena Natasha

Marriott Student Review

Is fashion an art? Or a utilitarian part of our life? Thanks to US copyright laws, "fast fashion" companies like H&M and Zara are making windfall gains by copying new designs, even at the expense of small start-ups. But don't start writing legislation yet. Without "fashion copycats" making affordable yet trendy products, the fashion industry would be left dependent on a small-pool of upper-class consumers.

Building Information Modeling: Risks, Benefits, And Trends In Construction, Tanner Duron

Marriott Student Review

Welcome to the information age. Building Information Technology (BIM) offers the construction industry a way to manage everything, from sourcing to construction to maintenance. BIM has significant risks, but also boasts enough benefits to make every firm in the AEC industry ready to start integrating its use. As digital natives, it is up to the rising generation of workers to spearhead the wide-spread use of BIM.