UNT College of Business - 63 Matching Results

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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.
open access

Schedule UTP: Stock Price Reaction and Economic Consequences

Description: 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.
Date: July 2012
Creator: Abernathy, John L.; Davenport, Stephan A. & Rapley, Eric T.
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
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.
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
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
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.
open access

A Theory-of-Planned-Behavior Perspective on B2C E-Commerce

Description: 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.
Date: 2010
Creator: Ganesh, Gopala & Barat, Somjit
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
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