Business Administration, Management, and Operations Commons^™

Audit Firm Culture: An Evolution Of The Audit Profession In Response To External Forces, Christina T. Alberti

2022

The COVID-19 pandemic is disrupting business operations throughout the world, including the working procedures of audit professionals. Yet, to date, research on COVID-19’s impact on auditing is limited. This is despite its potential long-term implications. Thus, my dissertation uses a mix of research methods to examine auditors’ response to, and regulators’ evaluation of auditors’ response to, COVID-19.

The first paper (co-authored) synthesizes research on audit firm culture (AFC) over the past decade, reviewing recent developments in research on AFC and its influence on audit quality and auditors’ work attitudes. Using a three-phase model based on prior research and professional guidance, …

Returning To The Statutory Text: Why The Language Of Section 13(B) Requires Courts To Narrowly Construe The Ftc’S Ability To Obtain Injunctive Relief, Christopher Halm

Fordham Journal of Corporate & Financial Law

The Federal Trade Commission (FTC) enforces over 70 laws in the areas of antitrust and consumer protection, and one valuable tool to support their enforcement is Section 13(b) of the Federal Trade Commission Act (“Section 13(b)”). Section 13(b), among other features, grants the FTC authority to seek an injunction in district court against any defendant that is “about to violate” one or more of those laws. For the past three decades, courts have adopted a permissive judicial interpretation of that language, authorizing injunctions against defendants when the allegedly impending violations were only “likely to recur” based on past misconduct. This …

Examining Social Mission In Kentucky Social Enterprises, Bo Milburn

Theses and Dissertations--Community & Leadership Development

Social Enterprises are business entities that incorporate social value creation into their business operations. This study aims to investigate, explore and share key insights gained through the lived experience of owners or managers of these organizations. The reputational method of sample selection was used to identify informed individuals who participated in interviews to share phenomenological knowledge by telling the stories of their organizations, describing how they manage the balance between profitability and sustainability, sharing observations about the influence of social mission at their firms and other insights. Participants identified stronger relationships between coworkers, increased professional creativity, and greater employee engagement …

Ceo Types And Firm Efficiency, Lok Chi Lam

Electronic Theses and Dissertations

This paper investigates the connection between CEO types and firm efficiency. I utilize the general ability index (GAI) as a proxy to examine and separate CEO types: generalist CEOs and specialist CEOs. Initially, I applied the pooled ordinary least square (OLS) and fixed effect regression on 26,830 firm-year observations to explore the GAI effect on firm efficiency. The finding shows that GAI has a negative impact on firm efficiency. It indicates that CEOs with lower GAI are better at improving firm efficiency; for instance, specialist CEOs are preferable to generalist CEOs. Further analysis of CEO types using the quadrant method …

Promoting A Walk/Run Event To Expand Services For Individuals With Disabilities, Mckenzie Rodgers

Mahurin Honors College Capstone Experience/Thesis Projects

The Suzanne Vitale Clinical Education Complex (CEC) at WKU provides services to many individuals and families affected by autism spectrum disorders and other developmental delays and disabilities. As a nonprofit organization, the clinic relies heavily on donations and fundraisers as sources of income. One of the CEC’s primary fundraisers is the annual LifeSkills Run/Walk for Autism. This event is held each April during autism awareness month, at the Bowling Green Ballpark, providing an opportunity for the community to support the clinic in an enjoyable way.

For an honors capstone experience, the author promoted the 15th annual LifeSkills Run/Walk for Autism …

Leadership Evolution: The Rise Of Lawyers In The C-Suite, Garry Jenkins, Jon J. Lee

Faculty Articles

The traditional thinking about the path to the top corporate executive leadership posts, reaching the so-called C-suite, is that it begins with earning an MBA degree. By contrast, the JD degree is thought of as one that prepares graduates for the practice of law, for government service, or for public interest advocacy. Since lawyers have historically been trained to protect clients from risk, law is not associated with senior business leadership. Yet, an evolving and accelerating trend is emerging: more lawyers are reaching or crossing over to become part of top corporate management teams. We present findings from our empirical …

Lessons From Psychology For Law Practice Management, Peter G. Glenn

Dickinson Law Review (2017-Present)

No abstract provided.

Do Different Data Analytics Impact Auditors' Decisions?, J F. Brazel, Efosa Ehimwenma, Jared Koreff

School of Business Faculty Research

Global stakeholders have expressed interest in increasing the use of data analytics throughout the audit process. While data analytics offer great promise in identifying auditrelevant information, auditors may not use this information to its full potential, resulting in a missed opportunity for possible improvements to audit quality. This article summarizes a study by Koreff (2022) that examines whether conclusions from different types of data analytical models (anomaly vs. predictive) and data analyzed (financial vs. non-financial), result in different auditor decisions. Findings suggest that when predictive models are used and identify a risk of misstatement, auditors increase budgeted audit hours more …

The Vanishing Tuition Quandary: A Responsibility Accounting Case Study, Bonnie R. Albritton, Amy Foshee Holmes, Janet R. Jones

School of Business Faculty Research

Hidden Gem University is evaluating the profitability of each of its degree programs. The MBA program is growing but the operating income on the performance report is negative, which makes the program a target for possible discontinuance in the interest of the financial health of the University. In this case, students will evaluate the given report and various costs allocated to the MBA program to prepare an updated performance report. Accounting concepts such as cost behavior, flexible budgets, and responsibility accounting are integrated into this case study to encourage students to critically think about how these concepts interconnect and apply …

Supply Chain Resilience And Agility During Covid19: The Case Of Automobile Manufacturing, Leor Ben-Meir, Steve Lemay, Dave Mcmahon

AMTP Proceedings 2022

In this paper, we examine disruptions in the automobile manufacturing supply chain that resulted from the COVID19 pandemic. We explore the relationships between organizational resilience and agility and supply chain resilience and agility. We frame this exploration in terms of rare earth elements (REEs) and microchips, supplies that come from Tier 3 and Tier 4 in the automobile supply chain. We look at some adaptations made by Volkswagen to adapt to these disruptions but note that organizational resilience and adaptation does not always result in supply chain adaptation.

Worker Experience A Year Into Covid: Job Demands And Resources In The Philippines, Emerald Jay D. Ilac, Jaimee Felice Caringal-Go, Ma Tonirose De Guzman Mactal, Mendiola Teng-Calleja

Psychology Department Faculty Publications

This study aimed to examine the positive and negative job characteristics that impact employees’ working experience in a country located in the Global South during the COVID-19 pandemic using the job demands and resources (JDR) theory as a framework. Data collection happened approximately one year after the onset of the COVID-19 pandemic in the Philippines. Data came from a qualitative online survey of 122 workers which was then subjected to thematic analysis. For both demands and resources, four superordinate themes emerged: intrapersonal, interpersonal, work or task-related, and organization- related. Intrapersonal job demands included health and safety, and the complexity of …

Invited Perspective - Engaging Aspirations To Nurture Communities, Kentaro Toyama

Subsistence Marketplaces

For subsistence communities, the question is whether aspirations can be applied to motivate behavior that is, on the one hand consistent with people’s aspirations, but which might otherwise be difficult to elicit. Could poorer households be encouraged to save, to spend more on their children’s education, or to act against unhealthy social norms? A couple of examples suggest this is not only possible, but highly successful in contexts where other appeals fail.

Data Analytics And Decision-Making Systems: Implications Of The Global Outbreaks, Desheng Wu, David L. Olson, James H. Lambert

Department of Supply Chain Management and Analytics: Faculty Publications

The COVID-19 pandemic has disrupted the goals and functions of technology-based systems around the world [16]. From a health perspective, the World Health Organization has reported that over six million have died of the disease. Government efforts to control the spread of COVID-19 have had drastic impact on global supply chains. The world’s health systems have been heavily taxed. Travel is difficult anywhere, and more difficult internationally. Economies are still in downturns [13], as many workers have been taken out of the economy for indefinite periods of time, and the structure of work has radically changed, with many working remotely …

Thanks For Noticing!, Christopher J. Smiley Dds

The Journal of the Michigan Dental Association

The 2021 Member Value Survey highlighted the Journal of the Michigan Dental Association (MDA) as the organization's top-rated service, reinforcing its importance as the primary internal marketing tool. The Editorial emphasizes the collaborative efforts involved in maintaining the Journal's quality, including the Editorial Advisory Board, peer-review process, and the dedicated MDA team. Despite success, the Editorial calls for continued improvement, announcing plans to restructure the Editorial Advisory Board and invites members to contribute and shape the Journal's future, ensuring its ongoing value for readers.

Dentistry And The Law: Network Leasing Arrangements And Their Effect On Fees, Dan Schulte Jd

The Journal of the Michigan Dental Association

Dentists entering network leasing arrangements often face uncertainty about fees due to the lack of transparent fee schedules. While leasing companies aim to connect dentists with insurers and plans, the absence of clear payment information poses challenges. Dentists may receive varying amounts for the same services, impacting financial predictability. The article emphasizes the importance of understanding contract terms, obtaining fee schedules, and monitoring patient volume to assess the arrangement's overall benefit.

10-Minute Ebd: Factors Impacting Gingival Margin Position Following Esthetic Crown Lengthening, I-Ting (David) Lee

The Journal of the Michigan Dental Association

The esthetic crown lengthening procedure aims to address gingival concerns and achieve harmonious crown proportions. This article explores factors influencing gingival margin position post-surgical intervention, focusing on patients with excessive gingival display. The PICO question investigates gingival changes six months post-surgery. A comprehensive literature search using keywords such as "esthetic crown lengthening" and "gummy smile" identifies relevant articles. Results indicate varied outcomes, emphasizing the importance of individualized approaches. Notably, factors like flap margin suture placement impact tissue rebound. This study underscores the complexity of esthetic crown lengthening, emphasizing the need for tailored strategies to ensure optimal outcomes.

Eating Disorders In Adolescents: Facts And Recommendations For The Oral Health Care Team, Catherine A. Miller Md, James R. Boynton Dds, Ms, Terrill Bravender Md, Mph

The Journal of the Michigan Dental Association

Eating disorders typically begin during the adolescent years. These disorders are a spectrum of thoughts and behaviors related to food, weight and exercise that lead to significant psychological and physical morbidity. Medical complications of eating disorders are common and can be life-threatening. Dental providers can play an important role in care by recognizing oral signs and symptoms associated with eating disorders, giving advice on mitigating these issues, and helping patients and families connect with appropriate care. In this article, we provide key information about eating disorders, the complications including oral health issues, and advice for dental providers regarding care and …

Inclusion Of The Mobility Impaired In Our Community: Ask First!, Jeffrey M. Heinz Dds, Msd

The Journal of the Michigan Dental Association

This DEI Series feature article provides a unique perspective on the inclusion of individuals with physical disabilities, focusing on mobility impairment, in the dental profession and community. The author, a paraplegic orthodontist, shares personal experiences and challenges, shedding light on the importance of considering physical disabilities in dental offices. Navigational difficulties in compliant yet wheelchair-unfriendly spaces are discussed, urging practitioners to have contingency plans. The article emphasizes the significance of etiquette in assisting individuals with disabilities, encouraging respectful communication and asking before offering help. Practical insights on dental chair usage and transfer assistance are provided, promoting a more inclusive environment …

Psychosocial Factors Of Covid-19 Impact Oral Health, Neeru Ramaswami Bds, Ms, Mph

The Journal of the Michigan Dental Association

The impact of psychosocial factors on oral health during the COVID-19 pandemic necessitates an interdisciplinary approach to patient care. This article, part of National Children’s Dental Health Month, focuses on adolescent oral health and eating disorders, authored by experts from the University of Michigan. With a dramatic increase in eating disorders among Michigan adolescents during the pandemic, especially affecting transgender and diverse youth, identifying such issues is crucial. General dentists, in an ideal position for interaction, can play a vital role in addressing these challenges, emphasizing the need for continued education and collaboration.

Social New Retailing Business Model And Its Applicable Regulatory Pattern, Rui Wang

Dissertations and Theses Collection (Open Access)

With the booming development of mobile Internet in China, social platforms have unlocked new channels for commodity supply chain and retailing and promoted business model innovation. Online social networking has fundamentally changed the way the entire society communicates. Social networking is no longer constrained by space, social platforms have become a stage for many ordinary people to showcase themselves, and the popularity of mobile payment has made mobile phones the wallets of Chinese residents as well. The innovative contents and interaction styles delivered by social software have triggered a qualitative change in the efficiency of everyone's communication and interaction, making …

Tap ‘Follow’ #Fitfam: A Process Of Social Media Microcelebrity, Dominic G. Morais, Florian Hemme, Camille Reyes

School of Business Faculty Research

The practice of microcelebrity in social media has become part of the internet’s mainstream, and has led to the rise of influencers–trusted tastemakers in an industry niche–who are playing increasingly larger cultural and economic roles. Scholars have examined this topic since Senft introduced it in 2001, shedding light on strategies and practices of popular influencers, as well as the cultural milieu contributing to microcelebrity practices. Missing from the literature, however, is an explanation of how these popular microcelebrities reached their social media influencer status. Thus, through phenomenological interviews with 24 participants in multiple areas of the fitness sector, this study …

Revised Corporate History Of Northern Pacific Railway Company As Of June 30, 1917. Centennial Edition Including A Foreword With Later Corporate Changes, Rollin R. Davis , Ed.

Zea E-Books Collection

doi: 10.32873/unl.dc.zea.1330

From the Foreword: Railroads have been important in American history since the mid-nineteenth century for national unification, the settlement of the American West, the industrial revolution, economic growth, models of complex organization for other large corporations, and the transition of America from rural, agrarian society to urban, industrial society. The railroads’ transformative influence of technological change and social change has been termed “railroadization” (Schumpeter 1939, 1:325-351). Alfred D. Chandler Jr. (1965, 9-12) characterized the railroad industry as the first big business in America. The transcontinental railroads were especially significant. A transcontinental railroad may be defined as a railroad …

อิทธิพลของประสบการณ์และความเชื่อใจ ที่มีต่อความพึงพอใจของผู้บริหารจากการร่วมพันธมิตร เชิงกลยุทธ์: กรณีศึกษา บริษัทเทคโนโลยีขนาดเล็กและขนาดกลางในประเทศไทย, กษิดิศ สว่างนวล

Chulalongkorn University Theses and Dissertations (Chula ETD)

งานวิจัยนี้มีวัตถุประสงค์เพื่อศึกษา อิทธิพลของประสบการณ์และความเชื่อใจ ที่มีต่อความพึงพอใจของผู้บริหารจากการร่วมพันธมิตรเชิงกลยุทธ์ ของบริษัทเทคโนโลยีขนาดเล็กและขนาดกลางในประเทศไทย โดยขั้นตอนการวิจัยแบ่งออกเป็น 3 ส่วน ประกอบด้วย 1. การสัมภาษณ์เชิงลึกกลุ่มตัวอย่างจำนวน 15 บริษัท 2.วิเคราะห์ข้อมูลด้วยวิธีวิเคราะห์แก่นสาระ 3.สรุปผลการวิจัย ซึ่งงานวิจัยนี้จัดทำขึ้นเพื่อทำความเข้าใจความสัมพันธ์รูปแบบพันธมิตรและการทำงานร่วมกันกับพันธมิตรของบริษัทเทคโนโลยีขนาดเล็กและขนาดกลางในประเทศไทย จากการวิจัยพบว่าความสัมพันธ์รูปแบบพันธมิตรอยู่บนความไว้วางใจโดยควรให้ความสำคัญทั้งความไว้วางใจระหว่างองค์กรและความไว้ใจระหว่างบุคคลเนื่องจากมีส่วนช่วยให้องค์กรเข้าถึงทรัพยากรที่มากขึ้นและส่งเสริมการร่วมมือกันในระหว่างพันธมิตรรวมถึงประสบการณ์การทำงานร่วมกันกับพันธมิตรในอดีตมีส่วนช่วยให้บริษัทสร้างแนวทางการทำงานและสามารถบริหารจัดการพันธมิตรได้ดีมากยิ่งขึ้นเพื่อให้การร่วมงานกับพันธมิตรราบรื่นที่สุดและจะทำให้ประสบความสำเร็จตามเป้าหมายของการสร้างพันธมิตรช่วยให้ความสัมพันธ์เหนียวแน่นและยืนยาวยิ่งขึ้น ส่งผลต่อความพึงพอใจแก่เจ้าของบริษัทเทคโนโลยีขนาดเล็กและขนาดกลาง งานวิจัยนี้ช่วยให้เจ้าของบริษัท ผู้บริหาร พนักงานที่เกี่ยวข้องกับบริษัทเทคโนโลยีมีความเข้าใจในขั้นตอนตั้งแต่เริ่มต้นค้นหาพันธมิตร การจัดตั้ง ทำงานร่วมกันกับพันธมิตรว่าควรทำอะไร ทำอย่างไร ทำกับใคร และทำเมื่อไหร่ เพื่อให้การร่วมมือกับพันธมิตรนั้นประสบความสำเร็จอย่างที่ตั้งใจไว้ตามจุดประสงค์

The Role Of Organizational Leaders In Employee Self-Care: A Change Management Approach, Olivia Dawn Honaker

DSW Capstone Projects

Although literature demonstrates that helping professionals have had high levels of stress and burnout for decades, the COVID-19 pandemic has only exacerbated the issue. The already burdened healthcare workers, now facing increased workloads, long hours, and high-level exposure to trauma, have created an urgency to address this significant risk to helping professionals. The current capstone will bring awareness to organizational leaders regarding the importance of employee self-care and the benefits of implementing employee self-care programs. First, a systematic literature review will examine self-care in helping professions and explore how organizational leaders operationalize employee self-care programs. In addition, the capstone aims …

Staff Matters: Evaluating Performance During Covid-19 And Staffing Shortages, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Amidst COVID-19 and staffing shortages, evaluating employee performance requires a nuanced approach. Recognizing the impact of pandemic stress, leaders must balance feedback with understanding. Acknowledge the challenges, celebrate achievements, and discuss growth areas collaboratively. Adjust expectations, focusing on essential issues and fostering a positive, forward-facing environment. Tailor evaluations to individual contributions, addressing concerns constructively. Prioritize one-on-one conversations to convey appreciation and align goals, ensuring a supportive workplace.

J Mich Dent Assoc January 2022

The Journal of the Michigan Dental Association

Monthly, The Journal of the Michigan Dental Association brings news, information, and feature articles to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists! In this January 2022 issue, the reader will find the following original content:

• A cover feature, “Eating Disorders in Adolescents: Facts and Recommendations for the Oral Health Team”
• An introduction to the Pediatric Health Series, “Psychosocial Factors of COVID-19 Impact Oral Health”
• A DEI Feature, “Inclusion of the Mobility Impaired in Our Community”
• A 10-Minute EBD, “Factors Impacting Gingival Margin Position Following Esthetic Crown Lengthening”
• News you need, an …

Managing Impressions In The Workplace: A Research On Airport Professionals, Yeşim Kurt

International Journal of Aviation, Aeronautics, and Aerospace

The main topic of this study is impression management. The study aims to reveal the awareness of airport professionals about managing impressions and the impression management tactics they use in business life. The qualitative research method was used in the research. Data were collected from a total of 25 participants who were selected by the purposeful sampling method and who took on different duties at the airports. According to the results of the research, the awareness of the participants about impression management is high and these tactics are often preferred deliberately. Exemplification is the assertive tactic most used by …

Organizational Networks, And Management Of Disruptions In The Airline Ground Operation Process During Seasonal Crises, Gökhan Tanrıverdi, Senem Besler

International Journal of Aviation, Aeronautics, and Aerospace

This study focuses on informal relationships between airlines and suppliers in managing disruptions in the airline ground operation process during peak times in the summer seasons. In this context, the study investigates the change between actors’ formal and informal networks after they face disruptions in the airline ground operation process and their informal exchanges in this process. Antalya Airport was chosen as the research area since it is a leader airport for especially non-scheduled flights during the summer seasons in Turkey. The study was carried out as network research and the network data were collected through face-to-face meetings with actors …

Work-Life Balance Effective Strategies To Enhance Personal And Professional Success, Cheryl Lentz

Publications

Two components of academic excellence are continuity and predictability (Noddings, 1991; Pierantoni, 2017). Students need academic consistency, especially at the early elementary levels, for optimal learning (Hemmeter et al., 2006; Pierantoni, 2017). Continuity and predictability are interrupted by internal and external factors that are sometimes beyond the control of education stakeholders (Coleman & Collinge, 2006). The unpredictability of crises can negatively affect people and disrupt the education sector and peoples’ livelihoods. Education systems, families, students, and educators struggle to maintain optimal learning environments because of the 2020 pandemic (Coleman & Collinge, 2006). Learning poverty means children are unable to read …

Linking Online Business Education And Academic Excellence: Outbreak Of Covid-19 Pandemic, Muhammad Rafiq, Shumaila Naz, Saif Maqbool

Business Review

The outburst of COVID-19 epidemic has enforced the higher education sector to revamp customary mode of teaching and assessing students learning. This study is a portrayal of online education and intended to critically examine how online education during COVID-19 fostered a combination of favorable and unfavorable outcomes which might disrupt and redesign academic routine process. Data were collected from professors, associate professors and rectors affiliated with higher education system through focused group discussions and semi-structured interviews. The interpretivism paradigm analysis was performed to examine the data using qualitative methodology. This study delivers a comprehensive review of enduring online education mode …