UNT College of Business - 63 Matching Results
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- 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.
- 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.
- 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.
- Latent Semantic Analysis: Five methodological recommendations
- Article discussing latent semantic analysis and five methodological recommendations.
- 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.
- 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).
- 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.
- 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.
- 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.
- When Hackers Err -- The Impacts of False Positives on Information Security Games
- This article presents the first comprehensive analytical model that incorporates the false positives both from the perspective of the attacker as well as of the system defender.
- Role of Electronic Healthcare Record Adoption in Enhancing the Relationship between Quality Measures and Hospital Financial Performance
- Article asserts that the most significant government-mandated technology is the implementation of Electronic Health Records (EHRs). The present research examines EHR through the lens of Resource Advantage Theory –– to empirically assess how partial and comprehensive implementation levels of EHR adoption influence quality management and financial performance of hospitals.
- Strategic Voting and Insider Ownership
- This article outlines a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders.
- Using representational and abstract imagery to createregulatory fit effects
- Article asserts that visual imagery is one of the most important methods of communicating with consumers, but scholars have generally neglected the role of different forms of visual imagery (representational and abstract). The authors demonstrate that prevention-focused versus promotion-focused mindsets guide the interpretation of meanings conveyed by representational versus abstract visual imagery as a nonverbal means to achieve regulatory fit.
- Vice or Virtue? Exploring the Dichotomy of an Offensive Security Engineer and Government “Hack Back” Policies
- This article uses the virtue (ethics) theory and cyber attribution to argue that there exists a dichotomy among offensive security engineers, one that appreciates organizational security practices, but at the same time violates ethics in how to retaliate against a malicious attacker.
- Continued Usage and Location Disclosure of Location-Based Applications: A Necessity for Location Intelligence
- This article's research builds a continuance usage and location disclosure model from the expectation-confirmation perspective. The effect of benefit expectations on usefulness and satisfaction is hypothesized. In addition, the positive effect of usefulness on satisfaction and continuance intention is postulated. Findings contribute to the current literature in business intelligence by focusing on location disclosure behavior in the context of LBAs and the necessity of this type of information for location intelligence. This article was presented at the 52nd Hawaii International Conference on System Sciences.
- Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015
- This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
- Cause-Related versus Non-Cause-Related Sport Events: Differentiating Endurance Events Through a Comparison of Athletes' Motives
- This article compares the motives of athletes to participate in cause-related or non-cause-related sport events.
- Leadership and Knowledge Management in an E-Government Environment
- This article investigates the relationship between aspects of the Malcolm Baldrige National Quality Award's leadership triad and knowledge management in an e-government context.
- The Path to Loyalty Among Theater Patrons: The Importance of Interaction and a Sense of Brand Community
- This article studies to what extent a theater serves as a focal point for community development, and whether that sense of community leads to more loyal patrons who are more likely to attends hows and donate to the theater.
- AI Agency Risks and Their Mitigation Through Business Process Management: A Conceptual Framework
- This article builds on agency theory and identify factors that increase the risk of an agency problem between a principal (a human or an organization) and an AI agent and propose a framework for AI agency problem analysis. The framework is illustrated through AI use cases and industry examples. Implications for AI governance research and practice are discussed. It was presented at the 52nd Hawaii International Conference on System Sciences.