Search Results

Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification
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.
How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness
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.
Schedule UTP: Stock Price Reaction and Economic Consequences
This article discusses the effects of the Internal Revenue Service (IRS) requirement to disclose uncertain tax positions (UTP) on a new schedule (Schedule UTP) on firm value and firm reporting behavior.
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
This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
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
This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.
The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams
This article demonstrates the use of performance attribution analysis to construct a long-short portfolio that buys or sells stocks of firms with or without a Chief Marketing Officer in the Top Management Team.
General Counsel Prominence and Corporate Tax Policy
This article examines the role of the general counsel (GC) in corporate tax policy.
The First 10 Years of NeuroIS: A Systematic Literature Review of NeuroIS Publications (2007 – 2017)
This paper contains a systematic literature review of the NeuroIS academic research publications of the last 10 years (2007-2017).
Cognitive biases resulting from the representativeness heuristic in operations management: an experimental investigation
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.
When expectation fails and motivation prevails: the mediating role of awareness in bridging the expectancy-capability gap in mobile identity protection
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.
Future time perspective, job satisfaction, and organizational commitment: The mediating effect of self-efficacy, hope, and vitality
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.
Simulation Approaches for System of Systems: Event-Based Versus Agent Based Modeling
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.
Network Theory
This book chapter discusses network theory, defined as the proposed processes and mechanisms that relate network properties to outcomes of interest.
STEM or Humanities? Toward a Balance of Interest Fit
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.
A Textual Analysis of Logograms in Chinese IPO Roadshows: How Agreement between Investors and Management Relates to Pricing and Performance
Article analyzing the interaction between management and investors during Chinese IPO roadshows through Jaccard Similarity analysis of written Chinese logograms.
Cross-functional integration skills: Are business schools delivering what organizations need?
Article presents a research study characterizing and measuring cross-functional integration (CFI) skills.
Explaining the Underutilization of Inclusive Credit Programs in Subsistence Markets: The Role of Habit Under Different Regulatory Environments
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.
Creating a Collaborative Online Project for an MBA Core course
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.
Latent Semantic Analysis: Five methodological recommendations
Article discussing latent semantic analysis and five methodological recommendations.
Applying Game Theory for Improving and Optimizing the US Political Asylum Process
Data management plan for the grant, "Applying Game Theory for Improving and Optimizing the US Political Asylum Process"
Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity
This article investigates the public policy and theoretical economic implications associated with tax incentive proposals for child support payments.
Adding New Content to MKTG 3700 - Marketing and Money
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.
A Theory-of-Planned-Behavior Perspective on B2C E-Commerce
Article discussing a theory-of-planned-behavior perspective on B2C e-commerce and a study that shows how different shopping orientations influence customers/ shopping criteria.
Teaching Basic Marketing Accountability Using Spreadsheets: An Exploratory Perspective
Article discussing an exploratory perspective on teaching basic marketing accountability using spreadsheets.
Theory-Based Failure Modes and Effect Analysis for Medication Errors
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.
Hearing It Through the Grapevine: Positive and Negative Workplace Gossip
This article examines the complex issue of workplace gossip with the intention of providing managers with a deeper understanding of the various functions gossip serves within organizations.
Emotional Ability and Associative Learning: How Experiencing and Reasoning about Emotions Impacts Evaluative Conditioning
This article extends evaluative conditioning research by examining how differences in emotional ability impact implicit and explicit attitude formation from conditioning.
Happy Wife, Happy Life: Food Choices in Romantic Relationships
This article examines how relationship partners influence consumer eating patterns.
A New Approach to Measure Perceived Brand Personality Associations Among Consumers
This article proposes a technique to measure brand associations by asking managers about what personality associations they implement while marketing their brand.
The South Africa World Cup: The Ability of Small and Medium Firms to Profit From Increased Tourism Surrounding Mega-Events
This article examines how a mega-sport event affects small and medium businesses (SMEs) that hope to profit from the increased tourism associated with the event.
Questioning the Validity of Race as a Social Construct: Examining Race and Ethnicity in the ‘Rainbow Nation’
This article uses South Africa as a the research context to examine whether within each race group ethnic differences exist on national identity and social capital measures.
The Importance of Theorizing Social Change in Sport for Development: A Case Study of Magic Bus in London
Article using the case of an award-winning sport for development (SFD) charity that expanded their operations from India to London to illustrate the pejorative implications resulting from failing to create a theory of change. A discussion of the results, implications, and recommendations for establishing and implementing a theory of change are provided.
The Technical Efficiency of French Regional Airports and Low-Cost Carrier Terminals
Study focuses on the viability of regional airports in France through technical efficiency using data envelopment, principle component analysis, Malmquist productivity index, and regression analysis using bootstrapping.
The Relationships between Supply Chain Capability and Shareholder Value Using Financial Performance Indicators
Paper examines which financial performance indicators (FPIs) evaluate the level of supply chain capability (SCC) that explicitly touches all of the business functions and processes within and beyond the company.
Causal Latent Semantic Analysis (cLSA): An Illustration
Article discussing an illustration of causal latent semantic analysis (cLSA).
Corporate Responsibility: A Moral Agent or a Profit Agent? A TOMS Shoes Case Study
This paper was awarded a Nicholas and Anna Ricco Ethics Award for 2013. In this paper, the author discusses corporate responsibility through a case study of TOMS shoes and their stance in the business world as a for-profit company with social responsibility at its core.
Architectural dimensions of socially driven venture capital firms: social innovation in the capital markets
Article explores socially responsible VC architectural dimensions with implications for firm design based on blended measures of success.
Positioning Strategies of Financial Services Firms in Ghana: A Case Study Approach
Paper accompanying a presentation for the 2015 University of North Texas (UNT) Student and Faculty Research Symposium on African Studies. This paper discusses a case study approach for positioning strategies of financial services firms in Ghana.
Positioning Strategies of Financial Services Firms in Ghana: A Case Study Approach [Presentation]
Presentation for the 2015 University of North Texas (UNT) Student and Faculty Research Symposium on African Studies. This presentation discusses a case study approach to positioning strategies of financial services firms in Ghana.
Consumers from Emerging Markets: Perceptions and Attitudes Toward Global Sporting Brands
This article examines how the transition from emerging market to consumer market has affected consumer perceptions on global sport apparel brands.
Enhancing Cybersecurity TKSs (Tasks, Knowledge, and Skills) for Cybersecurity Education and Workforce Development
Data management plan for the grant, "Enhancing Cybersecurity TKSs (Tasks, Knowledge, and Skills) for Cybersecurity Education and Workforce Development."
Exploring the Relative Risk Severity of Phishing Techniques on Individual Phishing Susceptibility: A Mixed Approach
Data management plan for the grant, "Exploring the Relative Risk Severity of Phishing Techniques on Individual Phishing Susceptibility: A Mixed Approach."
Confirmatory Influence of Trust in E-commerce: A Data Collection Bias and Suggestion
Article explores the importance of investigating the impact of trust on intention to purchase from both successful and unsuccessful purchase cases in order to provide a more balanced view of the critical role of trust in e-commerce transaction decisions.
An Investigation of Predictors of Information Diffusion in Social Media: Evidence from Sentiment Mining of Twitter Messages
Article is a study examining how emotional arousal influences information diffusion in social media using a sentiment mining approach. The authors propose a research model and test it using data collected from Twitter.
Information Re-Sharing on Social Network Sites in the Age of Fake News
This article examines the relationship between the characteristics of social media content and re-sharing behavior.
Dynamic Interactive Visualizations: Implications of Seeing, Doing, and Playing for Quantitative Analysis Pedagogy
Article presents a sample of dynamic interactive visualizations of relatively complex quantitative topics in statistics, operations management, and management science and discuss their implications for pedagogy for undergraduate and graduate students.
Do Collaborative Relationships in Supply Chain Pay-Off?
This article attempts to articulate the theoretical foundation of collaborative relationship in supply chain and survey empirical results on financial gains reported in various research studies.
Exploring the Relative Effectiveness of Emotional, Rational, and Combination Advertising Appeals on Sport Consumer Behavior
This article examines the relative effectiveness of emotional advertising over rational advertising and combination advertising on sport consumer behavior.
Which Senses Matter More? The Impact of Our Senses on Team Identity and Team Loyalty
This article examines the relative impacts of the five senses on team identity and team loyalty.
Book Review: Using Social Media in the Classroom: A Best Practice Guide
Book review of "Using Social Media in the Classroom: A Best Practice Guide" by M. Poore.
Back to Top of Screen