UNT Scholarly Works - 71 Matching Results

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open access

Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification

Description: This article investigates whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users.
Date: July 2016
Creator: Abernathy, John L.; Beyer, Brooke; Gross, Andrew D. & Rapley, Eric T.
Item Type: Refine your search to only Article
Partner: UNT College of Business
open access

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

Description: This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.
Date: January 2015
Creator: Abernathy, John L.; Beyer, Brooke; Masli, Adi & Stefaniak, Chad M.
Item Type: Refine your search to only Article
Partner: UNT College of Business
open access

Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures

Description: This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
Date: September 2015
Creator: Abernathy, John L.; Felix, Robert; Jamal, Karim; Krishnamoorthy, Ganesh & Pevzner, Mikhail
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Partner: UNT College of Business
open access

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements

Description: This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.
Date: December 2014
Creator: Abernathy, John L.; Hackenbrack, Karl E.; Joe, Jennifer R.; Pevzner, Mikhail & Wu, Yi-Jing
Item Type: Refine your search to only Article
Partner: UNT College of Business
open access

Cognitive biases resulting from the representativeness heuristic in operations management: an experimental investigation

Description: This article investigates the six cognitive biases resulting from the use of the representativeness heuristic, namely, insensitivity to prior probability of outcomes, insensitivity to sample size, misconception of chance, insensitivity to predictability, the illusion of validity, and misconception of regression. Specifically, the authors examine how cognitive reflection and training affect these six cognitive biases in the operations management context.
Date: April 10, 2019
Creator: AlKhars, Mohammed; Evangelopoulos, Nicholas; Pavur, Robert J. & Kulkarni, Shailesh S.
Item Type: Refine your search to only Article
Partner: UNT College of Business
open access

When expectation fails and motivation prevails: the mediating role of awareness in bridging the expectancy-capability gap in mobile identity protection

Description: Article describes how identity theft poses a significant threat to mobile users, yet mobile identity protection is often overlooked in cybersecurity literature. This study adopts a mixed-methods approach and draws on expectancy-value theory to address these gaps and explore the impact of expectations, capabilities, motivational values, technical measures, and awareness on individuals' intentions to achieve mobile identity protection.
Date: September 19, 2023
Creator: Alhelaly, Yasser; Dhillon, Gurpreet & Oliveira, Tiago
Item Type: Refine your search to only Article
Partner: UNT College of Business
open access

Future time perspective, job satisfaction, and organizational commitment: The mediating effect of self-efficacy, hope, and vitality

Description: This article analyzes the mediating role of self-efficacy, hope, and vitality in the relationship that future time perspective has with job satisfaction and organizational commitment.
Date: March 8, 2018
Creator: Arturo Cernas-Ortiza, Daniel; Mercado-Salgado, Patricia & Davis, Mark
Item Type: Refine your search to only Article
Partner: UNT College of Business
open access

Simulation Approaches for System of Systems: Event-Based Versus Agent Based Modeling

Description: This paper from the 2015 Conference on Systems Engineering Research conference proceedings reviews different modeling techniques and uses two converse techniques, i.e. agent-based and event-based modeling, to run a simulation of hypothetical systems collaborating into a system of systems.
Date: March 16, 2015
Creator: Baldwin, W. Clifton; Sauser, Brian & Cloutier, Robert
Item Type: Refine your search to only Article
Partner: UNT College of Business
open access

Network Theory

Description: This book chapter discusses network theory, defined as the proposed processes and mechanisms that relate network properties to outcomes of interest.
Date: 2011
Creator: Borgatti, Stephen P. & Lopez-Kidwell, Virginie
Item Type: Refine your search to only Book Chapter
Partner: UNT College of Business
open access

STEM or Humanities? Toward a Balance of Interest Fit

Description: Article analyses the relationship between interest fit and career/income outlooks for college students as opposed to the relationship between such outcomes and the nature of the domain.
Date: December 17, 2019
Creator: Bozorg, Hoda Vaziri; Tay, Louis; Parrigon, Scott; Bradburn, Norman M. & Pawelski, James O.
Item Type: Refine your search to only Article
Partner: UNT College of Business

Explaining the Underutilization of Inclusive Credit Programs in Subsistence Markets: The Role of Habit Under Different Regulatory Environments

Description: Presentation for the 2015 University of North Texas (UNT) Student and Faculty Research Symposium on African Studies. This presentation discusses explaining the underutilization of inclusive credit programs in subsistence markets and the role of habit under different regulatory environments.
Date: April 11, 2015
Creator: Dadzie, Kofi Q.; Dadzie, Charlene A.; Winston, Evelyn & Blankson, Charles
Item Type: Refine your search to only Presentation
Partner: UNT College of Business

Creating a Collaborative Online Project for an MBA Core course

Description: Poster presented as part of the 2012 University Forum on Teaching & Learning at UNT. This poster discusses creating a collaborative online project for an MBA core course. Traditional face-to-face classes offer the rich interactive experience gained through collaborative group projects.
Date: March 28, 2012
Creator: Evangelopoulos, Nicholas & Jayakumar, Jay
Item Type: Refine your search to only Poster
Partner: UNT College of Business

Adding New Content to MKTG 3700 - Marketing and Money

Description: Poster presented at the 2013 University Forum on Teaching & Learning at the University of North Texas. This poster discusses creating content for student success using new case studies, worksheets, and instructor-created video for better instruction and feedback.
Date: April 12, 2013
Creator: Ganesh, Gopala
Item Type: Refine your search to only Poster
Partner: UNT College of Business
open access

Theory-Based Failure Modes and Effect Analysis for Medication Errors

Description: This article presents a hybrid decision-making approach to assigning different weights to risk factors and considering the uncertainty in the ranking process in the Failure Modes and Effect Analysis (FMEA) technique. Findings highlight improper medication administration as the main failure mode, which can result in a fatality or patient injury and the utilization of multiple-criteria decision-making methods in combination with Z-number as a useful tool in the healthcare management field.
Date: April 1, 2021
Creator: Ghoushchi, Saeid Jafarzadeh; Dorosti, Shadi; Ab Rahman, Mohd Nizam; Khakifirooz, Marzieh & Fathi, Mahdi
Item Type: Refine your search to only Article
Partner: UNT College of Business
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