Business Administration, Management, and Operations Commons^™

Audit Firms’ Response To Audit Failures: Evidence From Partner Resource Reallocation, Elizabeth Cowle

Graduate Theses and Dissertations

I investigate whether audit firms reallocate partner resources following restatement announcements and, consequently, whether a supply-side response is beneficial in mitigating the previously documented implications of realized audit failures. I find a positive association between prior period restatement announcements and the year-over-year percentage change in the number of engagement partners allocated to a local audit office. Further analysis suggests that a supply-side response is beneficial in mitigating the persistence of low-quality audits and lost market share. However, I also find some evidence suggesting that the reallocation of partner resources can be detrimental to audit quality at offices from which partners …

Strategic Human Resource Management And Covid-19: Emerging Challenges And Research Opportunities, David G. Collings, John Mcmackin, Anthony Nyberg, Patrick M. Wright

Faculty Publications

No abstract provided.

Age’S Influence On Workplace Safety, Kelly Muhammad, Cheryl Marcham

Publications

According to the National Safety Council (NSC, n.d.), the total cost of work injuries in 2019 was an estimated $171 billion. This estimate includes wage and productivity losses, medical expenses, administrative expenses and employers’ uninsured costs. In that same year, an estimated 105 million workdays were lost due to injuries (NSC, n.d.). This report does not provide any specific details or any characteristics about the injured. However, knowledge of certain characteristics of the injured such as age can be critical information. This type of information could be useful in the development of workplace hazard prevention and mitigation programs.

The Future Of Tv And Online Video Platforms: A Study On Predictors Of Use And Interaction With Content In The Egyptian Evolving Telecomm, Media & Entertainment Industries, Hesham O. Dinana, Rasha Allam

Faculty Journal Articles

This study examines the future of TV and online video platforms in the evolving Egyptian market through using the predictors of use and interaction. Built on the unified theory of acceptance and use of technology, and the theory of technology discontinuities and platforms development, this study extends its framework to explore the relationship between the intention of use and the interaction with content behavior. A sample size of 396 university students answered the survey questions. Unlike other studies, the study found that the perceived ease of use (PEU) is the only variable that is positively correlated to the intention to …

The Effect Of Product Likes On Consumer Behavior In Online Shopping, Quynh Le

Theses and Dissertations

This research examines the impact of likes in the context of online shopping websites. Likes are popular metrics in digital and social media marketing. Previous research has investigated the roles of likes on consumer behavior and product sales in the context of social media websites such as Facebook, Instagram. However, little has been known about another type of likes, product likes, which are used on online shopping as an information cue for consumer’s purchase decisions. We propose four studies to understand the impact of product likes in the context of online shopping websites where transactions occur. We expect that the …

J Mich Dent Assoc July 2021

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists!

In this issue, the reader will find the following original content:

• A cover story on “Measuring Outcomes to Improve the Quality of Clinical Care”.
• A feature article, “Is Your Office Winning or Losing the Race? You Won’t Know Without Measurement”.
• The feature article, “The DQA and Quality Measurement in Dental Programs and Plans”.
• News you need, Editorial and regular department articles on MDA Foundation activities, Dentistry …

Unintended Consequences Of Public Policy And Government Regulation On Supply Chain Structure, Conduct, And Performance, Jonathan Phares

Graduate Theses and Dissertations

Supply chains, and the firms within them, change their behaviors in response to industry conditions so they can provide efficiency, effectiveness, strategic enablement, and customer utility. Social and economic policies enacted to promote social welfare by correcting market failures can alter these conditions. While these policies may serve their intended purposes, they may also create unintended consequences that may make managing logistics, operations, and supply chains more challenging. This dissertation contributes to the nascent body of knowledge concerning the intended and unintended consequences of policy on supply chain management by examining three unique contextual settings using different methodologies and levels …

Leveraging The Supply Chain: An Assessment Of Supply Chain Partners' Influence On Organizational Performance, Jordan M. Barker

Graduate Theses and Dissertations

The supply chain is recognized as an integral part of the value creation process and a critical driver of performance. Indeed, a supply chain relationship grants buyers and suppliers the opportunity to share in the value generated by their partners, access partner capabilities and resources to enact their own strategic initiatives, and jointly generate value above what each firm could produce in isolation. The purpose of this dissertation is to investigate how firms can leverage the supply chain to attain superior organizational performance. Specifically, three essays, each focused on a distinct organizational process, explore how supply chain partners influence a …

The Integration And Efficiency Of Brics And Pakistan Stock Markets: An Analysis Using Asymmetric Cointegration And Mf-Dfa Approaches, Rukhsana Bibi, Kalsoom Akhtar, Naveed Raza

Business Review

This study examines the asymmetric cointegration and efficiency between Pakistan and BRICS equity markets using monthly data from October 1997 to September 2018. The results reveal that the Brazilian stock market is the most efficient during the global financial crisis. Threshold and momentum threshold autoregressive models (TAR and M.TAR) confirm the presence of a long-run relationship between BRICS and Pakistan stock markets, where the speed of negative shocks is higher and significant for Pakistan Russian, Pakistan South Africa stock market pair. This infers quick adjustment of stock prices to negative shocks (bad news) as compared to positive shocks (good news). …

Two Essays On The Information Embedded In Flow Of Exchange-Traded Funds (Etfs), Hamed Yousefi

Theses and Dissertations in Business Administration

An exchange-traded fund (ETF) is a pooled investment vehicle with shares similar to common equities, and it can be bought or sold on the stock exchanges. As more money flow into an ETF, its assets increase as do the number of shares outstanding. The demand for ETFs, especially after the 2008 crisis, has grown remarkably in the United States. Features such as intraday tradability, tax efficiency, low fees, and transparency have contributed to the ETFs’ appeal to investors. According to Bloomberg terminal data, as of January 2021, there were 2584 U.S.-registered ETFs, with over $5.5 trillion assets under management. Recent …

Two Essays On Antecedents And Effects Of Board Female Representation Non-Conformity, Fatemeh Askarzadeh

Theses and Dissertations in Business Administration

Despite mounting societal demands for board gender diversity, some firms deviate below traditional norms, i.e., under-conform to expectations, while others adhere to them. To explain this variation within a national context, we build on insights from the emerging corporate governance deviance theory and gender role congruity theory. Using panel data on a globally-representative set of firms, Essay 1 shows that firms with higher entrepreneurial orientation are more likely to go below the national norms for board gender diversity. Our results also reveal that having more slack resources weakens the relationship between entrepreneurial orientation and under-conformity. This study contributes to the …

Two Essays On Corruption, Fdi, And Digitalization, Mahdi Forghani Bajestani

Theses and Dissertations in Business Administration

Corruption is detrimental to both society and economy and is yet prevalent in many countries. Thus, research in this field is imperative to help alleviate the problem. Drawing on institutional theory and eclectic paradigm, this dissertation seeks to first, delineate the mechanisms through which corruption influences economic decision-making, and second, identify its root causes and tools for controlling it.

This dissertation’s central research question is addressed in two essays. Essay 1 builds on insights from research on corruption in international business to advance our understanding of how perception of bribery in foreign markets shapes investment behaviors. The literature is dominated …

An Analysis Of The Factors Affecting Attitudes Toward Drone Delivery And The Moderating Effect Of Covid-19, Jeremy A. Frazier

Doctoral Dissertations and Master's Theses

This research explored the factors affecting attitudes toward drone delivery and the moderating effect of COVID-19. Government effort to address the COVID-19 pandemic has led to social distancing and shelter-in-place guidelines. Many states have imposed additional regulations, restricting retailers from offering in-store shopping and restaurants from offering indoor dining. As a result, the use of delivery services has increased. In a further effort to reduce virus spread, some delivery services now offer a contact-free option. The contact-free option permits orders to be left at a designated location, eliminating the physical-human interaction upon delivery. The contact-free nature and potential speed of …

Commercial Helicopter Services: Toward Quantitative Solutions For Understanding Industry Phenomena And Achieving Stakeholder Optimization, Jeremy Todd Navarre

Doctoral Dissertations and Master's Theses

An understanding of industry phenomena and optimization techniques within the upstream energy industry’s transportation sector is markedly absent in the extant literature and suitable for rigorous investigation. This manuscript presents analyses related to the optimization of offshore worker transportation and econometric analyses of factors influencing commercial helicopter operators’ stock returns, which are represented throughout the manuscript as Part I and Part II, respectively.

The global energy industry transports supplies and personnel via helicopter to offshore locations and has been increasingly focusing on optimizing upstream logistics. Using a unique sample of deepwater and ultra-deepwater permanent offshore locations in the Gulf of …

Undoing Performance In Micro Finance Institutions: Reflections On Regulatory Framework In Kenya, Victor Mwendwa Muithya, Stephen Muathe Phd, Godfrey Kinyua Phd

The Journal of Entrepreneurial Finance

The performance of Micro Finance Institutions (MFIs) has been affected negatively by the current hypercompetitive economic environment which has been characterised by as unfair competition. Huge losses have been reported among MFIs in Kenya, this has forced MFIs to innovate differently; product, financial, organisational or market innovation. This has not yielded better results. The study sought to establish the moderating effect of the regulatory framework on the relationship between strategic innovation orientation and performance of MFIs using the case of Kenya. The indicators for the regulatory framework were; prudential guidelines, non-prudential guidelines, and government laws. A descriptive and explanatory research …

Understanding The Importance Of Ambition In The Workplace, Jeff Bean

Graduate Theses and Dissertations

Though a common term, ambition is a multifaceted concept that is vastly under researched despite it being labeled necessary for success in the workplace. Of even greater irony is that several sources indicate a significant majority of the reason that employees leave organizations is due to a perceived lack of career development or opportunity, a problem that speaks directly to talent management practices. In light the costly nature of this problem and the presence of sophisticated talent management professionals in large and medium-sized organizations which comprise half or more of the workforce, it causes one to question the assumptions that …

The Value Of Assurance Over Internal Controls: Evidence From Mergers And Acquisitions, Ryan Courtlin Cating

Graduate Theses and Dissertations

In this study, I examine the value of assurance over internal controls in the mergers and acquisitions setting. Specifically, I examine the how the existence of an internal control audit mandated under Section 404(b) of SOX affects information asymmetry as proxied for by the likelihood of a company becoming the target of an acquisition. I find that companies with internal control audits are significantly more likely to receive bids than their counterparts that do not have an internal control audit. Upon further investigation, I find that the mechanism by which companies are more likely to become the target of an …

العلاقة بين ضغوط العمل والاحتراق الوظيفي دراسة حالة البنك العقاري المصري العربي في محافظة رام الله والبيرة, Odah Masharqa Dr.

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدفت الدراسة إلى معرفة العلاقة بين ضغوط العمل والاحتراق الوظيفي، بالتطبيق على البنك العقاري المصري العربي، واستخدمت المنهج الوصفي التحليلي للبيانات، التي تم جمعها باستخدام استبيان وُزع بطريقة الحصر الشامل على مجتمع الدراسة المكون من (175) موظفاً وموظفة، وقد بيَّنت النتائج وجود علاقة ارتباطية طردية بين ضغوط العمل والاحتراق الوظيفي، وأنه كلما ازدادت ضغوط العمل ارتفع مستوى الاحتراق الوظيفي لدى العاملين، وأنه يوجد أثر لأبعاد ضغوط العمل على الاحتراق الوظيفي، وفي مقدمتها الدور الوظيفي، يليه المناخ التنظيمي، ثم الموظف نفسه، كما أن الدرجة الكلية للاحتراق الوظيفي كانت متوسطة، أعلاها بعد الإنهاك العاطفي، يليه بعد الإنجاز الشخصي، وأخيراً بُعد العدائية …

قراءة واقعية لظاهرة ضغط العمل الإداري في منظومة العمل الأكاديمي "دراسة تحليلية وحلول مقترحة", Baha' Aldeen Khwaireh

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدفت هذه القراءة بشكل أساس إلى بلورة أفكار نظرية تطبيقية لتحليل جوانب ضغط العمل الإداري في نطاق منظومة العمل الأكاديمي، نورد فيها بعض الآراء النظرية والحلول العلاجية والعملية المناسبة للحد من الآثار السلبية لهذه الظاهرة الخطيرة على سير العملية التعليمية، من خلال البحث عن دوافع المشكلة والأسباب الكامنة وراء وجودها، واستخلاص الحلول المناسبة بشأنها، النظرية منها والعملية، لإيجاد نوعاً من التوازن والتجانس في هذه المجالات الدقيقة والحساسة، بما يساعد بالمحصلة النهائية في زيادة كفاءة وفعالية قطاع التعليم العالي في البلدان العربية.

الكلمات المفتاحية: ضغط العمل الإداري، التعليم العالي، علم الإدارة العامة، القانون الإداري.

Abstract:

The present study mainly aimed …

جَوْدَةُ الخِدْمَاتِ المُقَدَّمَةِ مِنْ دَوَائِرِ الضَّرِيبَةِ وَأَثَرُهَا فِي تَحْسِينِ الأَدَاءِ التَّنْظِيمِيِّ لِمَكَاتِبِ المُحَاسَبَةِ وَالتَّدْقِيقِ بِقِطَاعِ غَزَّةَ, Mahmoud A.I El Shanty, محمد عبدالعزيز دهليز

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدفت الدراسة التعرف إلى أثر أبعاد جودة الخدمات المقدمة من دوائر الضريبة بوزارة المالية في تحسين الأداء التنظيمي من وجهة نظر العاملين بمكاتب المحاسبة والتدقيق. ولتحقيق أهداف الدراسة، تمَّ تطوير الاستبانة لجمع البيانات الضرورية، وكذلك تمَّ استخدام المنهج الوصفي التحليلي، وتكوّن مجتمع الدراسة من جميع العاملين بمكاتب المحاسبة والتدقيق، والبالغ عددهم (265) موظفًا، حيث تمَّ استخدام أسلوب الحصر الشامل، وكانت نسبة الاستجابة (82.26%). واستُخدم برنامج الرزم الإحصائية للعلوم الاجتماعية (SPSS) لتحليل البيانات، وتوصّلت الدراسة إلى نتائج عدة، أهمها: مستوى جودة الخدمات المقدمة من دوائر الضريبة بوزارة المالية كانت كان بدرجة متوسطة بنسبة (56.47%)، بينما مستوى الأداء التنظيمي لمكاتب المحاسبة …

بناء نموذج للعلاقة بين جودة الخدمات السياحية في منطقة عسير ورضا الزبون ونوايا البقاء باستخدام نمذجة المعادلة البنائية وفقاً لرؤية المملكة العربية السعودية (2030), عبد الجلال عثمان إدريس أبكر, أنور الزين بابكر مصطفى

Muthanna Journal of Administrative and Economics Sciences

هدفت هذه الدراسة الى بناء نموذج لقياس جودة الخدمة السياحية في منطقة عسير وعلاقتها مع رضا الزبون والنوايا الحسنة للزبون، باعتبار رضا الزبون كمتغير وسيط. تم تصميم أداة الدراسة بناءً على النظريات والدراسات السابقة بخمس محاور لجود الخدمة وخمسة متغيرات لرضا الزبون وثلاثة متغيرات لنوايا البقاء. تم جمع البيانات من منطقة عسير بالمملكة العربية السعودية، وقد بلغ حجم العينة 420 فرد. تم استخدام نمذجة المعادلة البنائية لبناء نموذج العلاقات باستخدام برنامج أموس (AMOS 23). وقد توصلت الدراسة الي عدد من النتائج أهمها: ان جودة الخدمات السياحية في منطقة عسير تتكون من خمس عوامل، وجود علاقة ذات دلالة إحصائية بين جودة …

Complaints Of Asthenopia Symptoms In-Office Employees, Chita Widia, Ricky Rahmawinata, Darmono Darmono

Jurnal Vokasi Indonesia

An Eyes health problem that can be experienced by employees is asthenopia. The purpose of this study is to address complaints of Asthenopia symptoms in the employees of one of the offices in Tasikmalaya city in 2020. This research uses a descriptive quantitative research method, a cross-sectional design. In this study, to collect data, the tool used was a questionnaire. Research results found that the most asthenopia symptoms felt by employees of one of the offices in the City of Tasikmalaya were shaded vision when looking at objects, glare when working at a computer, difficulty focusing while working at the …

Penerapan Kebijakan Fasilitas Mitra Utamakepabeanan: Mampukah Menurunkan Cost Of Taxation?, Murwendah Murwendah, Muhammad Raihan Tsanymahdy

Jurnal Vokasi Indonesia

The Main Partner of Customs, which was implemented in 2015, aims to reduce dwelling-time rates, decrease logistics costs, and appreciate companies with good tax compliance. On the other hand, dwelling-time figures have not shown a significant decline in numbers with all the facilities provided. This study examines the Main Partner of Customs policy regarding the cost of taxation perspective at Tanjung Priok Port. The discussion of this research focuses on the burden carried by both the policymaker and the company. This research was conducted through a quantitative approach with a post-positivist paradigm. The data collection techniques for this research are …

Rehabilitasi Post Nerve Transfer Pada Ekstremitas Atas, Made Hendra Satria Nugraha

Jurnal Vokasi Indonesia

Peripheral nerve injuries mostly occur in the upper extremities with the most common cause being trauma. An alternative to nerve repair in proximal injury is restoration of function via nerve transfer. The rehabilitation process is needed to relearn the movement so that the results of the nerve transfer can function properly. The purpose of this study was to provide an overview of the post-nerve transfer rehabilitation process in the upper extremity and its benefits in maintaining and improving the quality of movement in the upper extremity. This research is a literature review with secondary data sources in the form of …

Efektivitas Active Cycle Of Breathing Technique (Acbt)Terhadap Peningkatan Kapasitas Fungsional Pada Pasien Bronkiektasis Post Tuberkulosis Paru, Aditya Denny Pratama

Jurnal Vokasi Indonesia

Bronchiectasis is a chronic disorder characterized by irreversible bronchial dilatation accompanied by an inflammatory process in the walls of the bronchi and the surrounding lung parenchyma. Bronchiectasis can be caused by infection with the bacterium Mycobacterium Tuberculosis which is the bacteria that causes pulmonary tuberculosis (pulmonary TB). The main characteristic of bronchiectasis is the accumulation of mucus, chronic bacterial infections, and persistent bronchial inflammation. The purpose of this case study was to determine the effectiveness of the Active Cycle Of Breathing Technique (ACBT) on increasing functional capacity in bronchiectasis patients with pulmonary tuberculosis. The research method used is in the …

Faktor Informasi Online Dalam Pengambilankeputusan Investor Pada Platform Crowdfunding Berbasis Donasi, Rendy Adhi Pratama, Liyu Adhi Kasari Sulung, Sri Rahayu

Jurnal Vokasi Indonesia

This study aims to analyze the role of online information in the decision-making process of investors in the form of donation-based crowdfunding. We use Kitabisa.com as a donation-based crowdfunding platform and collect 74 data on donation projects. This study uses the combination of a regression model with cross section data and an Elaboration likelihood model. The results of this study found that several very important online information variables, such as updates and shares on Facebook, proved significant to influence investors' decisions on crowdfunding platforms in Indonesia. The results of this study prove that the central routes obtained from project updates …

أثر الإدارة المفتوحة في أداء شركات التأمين في السودان : دراسة تحليلية, إبراهيم أحمد الأمين الطاهر

Muthanna Journal of Administrative and Economics Sciences

هدفت الدراسة إلى معرفة واقع تطبيق الإدارة المفتوحة بشركات التأمين( الخرطوم ــ السودان) وواقع أداء تلك الشركات ، إذ اختبرت الدراسة أثر تطبيق الإدارة المفتوحة في أداء شركات التأمين السودانية في الفترة من العام (2019 ــ 2014) و إنتهجت الدراسة المنهج الوصفي والتحليلي ، كما تم تصميم استبانة( اشتمل المتغير المستقل فيها على ثمانية محاور اتضح بعد تحليلها أن ثلاثة منها فقط وهي التقارير المكشوفة ، الإدارة المشتركة وإدارة المعرفة لها أثر في المتغير التابع الأداء ، خمسة منها مطبقة بشركات التأمين وهي الشفافية الإدارية ، تمكين العاملين، التعلم، التدريب، أنظمة الحوافز لكن ليس لها أثر في أدائها) وزعت على …

الجهل التنظيمي في المؤسسات التعليمية: الأسباب والمعالجات, آلاء عبد الموجود العاني, رحمة عبد الله محمود

Muthanna Journal of Administrative and Economics Sciences

استهدف البحث الكشف عن مدى وجود حالات الجهل التنظيمي في مؤسسات التعليم العالي ، فضلا عن التعرف عن الاسباب التي أدت الى ظهور الجهل التنظيمي وكيفية مواجهتها وادارتها من قبل القيادات الادارية في الميدان المبحوث ،وتمحورت مشكلة البحث في طرح العديد من التساؤلات كان أهمها هل تتباين حالات الجهل التنظيمي من حيث مستوى وجودها في الميدان المبحوث؟ وهل هنالك معالجة لحالات الجهل التنظيمي في الميدان المبحوث؟ وظف البحث المنهج الوصفي التحليلي في طرح الأفكار النظرية والمفاهيمية ومعالجة البيانات وتحليلها وتفسيرها، وحدد ميدان البحث بجامعة الموصل، ممثلاً بالكليات التابعة لها، وتم اختيار عينة البحث من التدريسيين العاملين في الكليات المبحوثة وبمختلف …

انموذج مقترح لبرنامج تدقيق التكاليف المشتركة في صناعة الغاز وتأثيره في مصداقية تقرير المدقق, احمد عبد الحسين مجدي, عامر محمد سلمان

Muthanna Journal of Administrative and Economics Sciences

يسعى البحث تدقيق التكاليف المشتركة في صناعة الغاز باعتباره عنصراً هاماً ومؤثراً على نتائج الأعمال والمركز المالي للشركة لأنه يركز على الكيفية التي يتم التعامل بموجبها مع التكاليف المشتركة وتحديدها وقياسها وتوصيلها وخاصة عندما توجد علاقة ما بين الكلفة وتسعيرة المنتوج ويعتبر ايضاً من المواضيع الجوهرية التي تتهم بها كافة الأطراف المستفيدة من عملية التدقيق، ابتداءاً من المدقق ذاته وصولاً بالأطراف المستفيدة من تقريره ، فهو من الاتجاهات المهمة والمتجددة لأن ما يميز أي مهنة هو المحافظة على مستوى الأداء المهني لممارسيها مما يرفع من درجة الموثوقية في تقرير المدقق وان قيام المدقق بأداء مهامه يتطلب منه وجود حصيلة علمية …

تأثير آليات حوكمة تقنية المعـلومات في الأداء التنظيمي المعتمد على تقنية المعلومات, البعد الفكري للتكامل الاستراتيجي متغير وسيط (دراسة استطلاعية لعينة من الكليات العراقية الحكومية في المنطقة الجنوبية, عبد العظيم دريفش جبار الزيادي

Muthanna Journal of Administrative and Economics Sciences

اندفع أصحاب القرار في جميع مؤسسات التعليم العالي على وجه المعمورة لزيادة استثــماراتهم في تقنية المعلومات على نحو جعلها تسير بخط متصل الى الأعلى طيلة السنوات الأخيرة، ولم يغرد المعنيون بإدارة الجامعات العراقية خارج السرب، فقد أدركوا أهمية الانتفاع من تقنية المعلومات للارتقاء بأدائها التنظيمي المعتمد على تقنية المعلومات، وأيقنوا أن ذلك يستلزم الاهتمام بحوكمتها، وتحركوا بالفعل بهذا الاتجاه. في ضوء هذا الفهم، يهدف البحث إلى دراسة العلاقة بين آليات حوكمة تقنية المعلومات (هياكل اتخاذ القرار، والعمليات، والآليات العلائقية (والاداء التنظيمي المعتمد على تقنية المعلومات لعينة من الكليات الحكومية في المنطقة الجنوبية من العراق، وإظهار دور البعد الفكري للتكامل الاستراتيجي …