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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
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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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open access

Continued Usage and Location Disclosure of Location-Based Applications: A Necessity for Location Intelligence

Description: 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… more
Date: January 8, 2019
Creator: Peak, Daniel; Mousavizadeh, Mohammadreza & Koohikamali, Mehrdad
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open access

Developing Evaluation Frameworks for Business Models in China’s Rural Markets

Description: This article draws on case analysis to present two frameworks for evaluating two types of business models, and, through open coding and axial coding on eight Chinese cases, identifies the main components for the evaluation frameworks and critical factors within each component. Using the coding results as a lens, the article applies a cross-case comparative data analysis to establish the multi-level evaluation systems and provides suggestions for entrepreneurs and other stakeholders to better th… more
Date: December 26, 2018
Creator: Zhang, Xinxiang; Hu, Lijun; Salimath, Manjula & Kuo, Ching-Chung
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open access

Dynamic Interactive Visualizations: Implications of Seeing, Doing, and Playing for Quantitative Analysis Pedagogy

Description: 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.
Date: May 16, 2019
Creator: Kulkarni, Shailesh S.; Mai, Bin; Amirkiaee, S. Yasaman & Tarakci, Hakan
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open access

An empirical Bayes approach to incorporating demand intermittency and irregularity into inventory control

Description: Article asserts that spare parts inventory management is complex due to the combined impact of intermittent and variable demand patterns. This study proposes a novel nonparametric Bayesian forecasting approach with its roots in the empirical Bayes paradigm.
Date: June 8, 2022
Creator: Ye, Yuan; Lu, Yonggang; Robinson, Powell & Narayanan, Arunachalam
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open access

Error and optimism bias regularization

Description: Article describes how in Machine Learning, prediction quality is usually measured using different techniques and evaluation methods. This paper will introduce a simple regularization term to manage the number of over-predicted/under-predicted instances in a regression model.
Date: January 28, 2023
Creator: Sohaee, Nassim
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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
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