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open access

Information Content of Non-GAAP Earnings of Cross-Listed Companies

Description: To supplement earnings reported under generally accepted accounting principles (GAAP), public companies often voluntarily report alternative measures of earnings called non-GAAP earnings (NGE). These companies assert that NGE exclude the effect of non-recurring transactions, thereby helping users of financial information to better assess the company's past performance and prospects. Because NGE measures are not well defined, managers can exploit the inherent discretion in calculating NGE to mis… more
Date: May 2018
Creator: Adhikari, Subash
Partner: UNT Libraries

Development and Exploration of End-User Healthcare Technology Acceptance Models

Description: This dissertation consists of three studies that collectively investigate the factors influencing the consumer adoption intention towards emerging healthcare technologies. Essay 1 systematically reviews the extent literature on healthcare technology adoption and serves as the theoretical foundation of the dissertation. It investigates different models that have been previously applied to study healthcare technology acceptance. Meta-analysis method is used to quantitatively synthesize the findin… more
Date: May 2021
Creator: Wei, Xinyu "Eddy"
Partner: UNT Libraries
open access

The Effects of Generational Stereotypes and Attribute Affirmation on the Collection of Audit Evidence

Description: As the workplace has evolved over the past few years, several studies have documented perceived differences in personalities, values, and preferences between generations in the workplace, including in public accounting. In this study, I examine whether exposure to a negative preconceived belief about a staff auditor's generation (generational stereotype) influences the affective state of staff auditors and ultimately causes them to reduce the extent to which they communicate with a client manag… more
Date: May 2023
Creator: Kabutey, Monica
Partner: UNT Libraries

Corporate Environmental Litigations: Peer Effects and Its Relationship to Firm Environmental, Social and Governance (ESG) Performance

Description: The dissertation analyzes three issues related to corporate environmental performance. In the first essay, I analyze the stock price reactions of the defendant firms and their peer firms to environmental lawsuits. Empirical evidence finds that the defendant and their peer firms experience negative and significant cumulative abnormal returns to the announcement of environmental lawsuits. Additionally, cross-sectional analyses find certain firm characteristics, such as profitability, growth oppor… more
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Date: May 2023
Creator: Farjana, Ashupta
Partner: UNT Libraries

Worker Displacement by Artificial Intelligence (AI): The Impact of Boundary-Spanning Employees

Description: Limited literature examines the impact of the displacement of boundary-spanning employees artificial intelligence (AI). Scholars and practitioners appear focused on tangible benefits of AI adoption, and do not seem concerned by any less tangible and possibly untoward implications of worker (particularly boundary-spanning worker) displacement. My dissertation addresses this gap in the literature. In Essay 1, a qualitative study is performed to anchor the research on the appropriate ethnographic … more
This item is restricted from view until June 1, 2025.
Date: May 2023
Creator: Ekezie, Uchenna P.
Partner: UNT Libraries

Who are You Going to Believe: Me or Your Lying Eyes? Three Essays on Gaslighting in Organizations

Description: In this dissertation, I theorize on how gaslighting manifests in managerial and organizational settings. I discuss the process of gaslighting and how the use of various manipulation tactics manifests between people in organizations over time. I take three distinctive approaches to study this complex phenomenon. First, using a rich case study, I develop new theory to explain how one notorious child molester was able to sustain a career for decades while assaulting hundreds of children and young … more
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Date: May 2023
Creator: Kincaid, Paula A.
Partner: UNT Libraries

Freight Forwarder Satisfaction: A Conceptualization and an Empirical Test of Effect on Airport Customer Loyalty and Competitiveness

Description: In 2018, global gross domestic product (GDP) was US$86.3 trillion, and almost a quarter of that value was due to international trade with a value of US$19.6 trillion. Air cargo accounts for about 35 percent of that trade value (approximately US$6.86 trillion). Moreover, from the perspective of the airport sector, air cargo revenue contributes between 20 to 70 percent of airport revenue. The global airport revenue for freight in 2018 was US$250 billion. Despite the interest and research activiti… more
Date: May 2021
Creator: Almofeez, Sarah Ibraheem
Partner: UNT Libraries

Three Essays on Internet of Things Adoption and Use

Description: Internet of Things (IoT) is a promising technology with great potential for individuals, society, governments, and the economy. IoT is expected to become ubiquitous and influence every aspect of everyday experience. Thus, IoT represents an important phenomena for both organizational and behavioral information system (IS) researchers. This dissertation seeks to contribute to IS research by studying the aspects that influence IoT adoption and use at both consumer and organizational levels. This d… more
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Date: May 2019
Creator: Aldossari, Mobark
Partner: UNT Libraries

Two Essays on Non-GAAP Reporting

Description: This dissertation investigates the interrelationships between a client's non-GAAP earnings disclosures, financial health (profit and loss status), and the external auditor's assessment of the client's going concern status. This dissertation comprises two essays. Essay 1 examines the informativeness and the quality of non-GAAP earnings disclosures in profit and loss firms separately. Using a large sample of non-GAAP earnings voluntarily disclosed by managers, I find that the informativeness and … more
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Date: May 2019
Creator: Nie, Dongfang
Partner: UNT Libraries
open access

Three Essays on Information Security Risk Management

Description: Today's environment is filled with the proliferation of cyber-attacks that result in losses for organizations and individuals. Hackers often use compromised websites to distribute malware, making it difficult for individuals to detect. The impact of clicking through a link on the Internet that is malware infected can result in consequences such as private information theft and identity theft. Hackers are also known to perpetrate cyber-attacks that result in organizational security breaches that… more
Date: May 2018
Creator: Ogbanufe, Obiageli
Partner: UNT Libraries
open access

A Foot in Two Worlds: Exploring Organizational and Professional Dual Identification

Description: Who am I? Who are you? Who are we? These are some of the fundamental questions that identity scholars have grappled with since the 1900s when researchers across multiple disciplines first began to theorize about the self, identity, and identification. While the benefits and consequences of singular identities has been largely studied, recent scholars have argued for the importance of multiple identity research, as multiple identities have become increasingly salient to individuals due to societ… more
Date: May 2018
Creator: Ostermeier, Kathryn
Partner: UNT Libraries
open access

Small world, not small competition: does spatial distance among audit partners matter?

Description: The purpose of my dissertation is to examine whether competition among audit partners affects audit quality. While prior research on audit market competition focuses on audit firm-level or office-level analyses, I argue that audit partners, as the primary decision makers in providing audit services, are likely to engage in competitive actions in the audit market. Further, I use spatial distance among audit partners to measure partner-level competition. I conjecture that spatial distance could b… more
Date: May 2019
Creator: Wu, Da
Partner: UNT Libraries

Toward A Typology of eLancers: A Psychology of Working Perspective

Description: There is currently an increasing trend among the American working population to voluntarily join the gig economy. New terms like the gig economy, sharing economy, internet freelancing, and eLancing have been created to understand this emerging trend among today's workforce. There is a small, yet highly relevant, body of scholarly literature in human resource management that is focused specifically on the eLancing economy as a subset of the gig economy. The purpose of this research is to acknowl… more
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Date: May 2019
Creator: Philip, Jestine
Partner: UNT Libraries

Three Essays on the Role of Social, Legal and Technical Factors on Internet of Things and Smart Contracts Adoption in the Context of COVID-19 Pandemic

Description: I extended and adapted the current technology acceptance models and privacy research to the peculiar context of the COVID-19 pandemic to ascertain the effective "power" of IT in fighting such a pandemic. The research models developed for the purpose of this study contain peculiar modifications to the technological-personal-environmental (TPE) framework and privacy calculus model because of the unique technologies implemented and the peculiar pandemic scenario. I developed three studies that inv… more
This item is restricted from view until June 1, 2027.
Date: May 2022
Creator: Guerra, Katia
Partner: UNT Libraries
open access

Tournament Incentives vs. Equity Incentives of CFOs: The Effect on Firms' Risk Taking and Earnings Management

Description: My dissertation consists of two essays on CFOs' promotion-based tournament incentives and performance-based equity incentives. The first essay examines the joint implications of CFOs' tournament incentives and equity incentives for firms' risk-taking. With the pay gap between the CEO and the CFO as the proxy for the CFO's tournament incentives, I find that the relationship between a firm's risk taking and the CFO's tournament incentives is non-monotonic. In particular, I show that below a certa… more
Date: May 2017
Creator: Han, Feng
Partner: UNT Libraries
open access

Factors that Drive New Technology Product and Service Use and Continuance

Description: Understanding information technology and its related products and services is increasingly important because the everyday use of technology continues to expand and broaden. Despite this need for greater understanding, the extant theories that explore the dominant factors that drive intention to use a new technology are limited. The Technology Acceptancy Model (TAM) is the most popular model in explaining traditional technology adoption. The limitations of the TAM in grasping the overall evaluat… more
Date: May 2018
Creator: Liu, Xiaotong
Partner: UNT Libraries
open access

Consequences of Coworker Bullying: A Bystander Perspective

Description: Previous research on workplace bullying primarily focuses on two main actors – the bully and the victim – while neglecting a third actor: the bystander of the bullying. The prevalence of workplace bullying is increasing across organizations, resulting in more employees becoming subjected to the effects of workplace bullying. Furthermore, witnessing coworker-on-coworker bullying is likely to influence the relationships that the bystander has with the two coworkers involved in the bullying epi… more
Date: May 2017
Creator: Medina, Michele N.
Partner: UNT Libraries
open access

Firm Performance and Analyst Forecast Accuracy Following Discontinued Operations: Evidence from the Pre-SFAS 144 and SFAS 144 Eras

Description: Because of the non-recurring and transitory nature of discontinued operations, accounting standards require that the results of discontinued operations be separately reported on the income statement. Prior accounting literature supports the view that discontinued operations are non-recurring or transitory in nature, and also suggests that income classified as transitory has minimal relevance in firm valuation. Finance and management literature, however, suggest that firms discontinue operations… more
Date: May 2017
Creator: Guragai, Binod
Partner: UNT Libraries
open access

Determinants of Corporate Governance Choices: Evidence from Listed Foreign Firms on U.S. Stock Exchanges

Description: This study analyzes corporate governance practices of foreign (non-U.S.) issuers listed on the New York Stock Exchange (NYSE) and Nasdaq. Specifically, I examine the extent to which these foreign issuers voluntarily comply with U.S. stock exchange corporate governance requirements applicable to domestic issuers. My sample consists of 201 foreign companies primarily domiciled in Brazil, China, Israel, and the United Kingdom. I find that 151 (75 per cent) of the sample firms do not elect to compl… more
Date: May 2017
Creator: Attachot, Weerapat
Partner: UNT Libraries
open access

The Valuation of Conglomerate Companies

Description: This dissertation investigates the sources of growth which are available to conglomerate companies and draws some limited conclusions with regard to which are the major sources.
Date: May 1969
Creator: Betty, Winfield Parker, 1937-
Partner: UNT Libraries
open access

A Systematic Approach to Corporate Planning

Description: The fundamental purpose of this dissertation is to determine the extent to which many of the corporations within the United States are implementing formalized planning processes. The conditions surrounding the corporation have caused the movement toward a more systematic approach to corporate planning since there appears to be no better substitute for a formalized planning process to help assure the survival and growth of the firm.
Date: May 1969
Creator: Johanson, Richard (Richard Claude)
Partner: UNT Libraries
open access

Employee Satisfaction and Performance in Managerial and Non-Managerial Levels of a State Institution for the Mentally Retarded

Description: The present sbudy is an effort to seek information from a type of organization rarely studied along the lines of employee satisfaction's correlation to job performance—a state institution for the mentally retarded—which will shed significant light on the dynamics of this question. It is unique in that it focuses closely on the specific job duties of both managerial and non-managerial employees as a basis for understanding the relationship between employee satisfaction and performance.
Date: May 1969
Creator: Ramser, Charles D. (Charles David)
Partner: UNT Libraries
open access

Corporate Social Responsibility and Brand Equity: Insights to Global, Luxury, and Co-Creation Brand Building Strategies

Description: Given the growing number of socially conscious and ethical consumers, brands have been taking a strategic approach to corporate social responsibility (CSR) by integrating socially responsible activities into the brand's core value proposition in order to remain relevant in the marketplace and drive brand equity. Extant research on CSR has investigated its effect on various consumer behavior outcomes. However, from a brand-building perspective, there is still a lack of understanding on how to ef… more
Date: May 2020
Creator: Muniz, Fernanda
Partner: UNT Libraries

Determinants of Portfolio Manager Ownership

Description: This paper investigates the determinants of mutual fund portfolio manager ownership and its association with fund performance. Using hand-collected data of 1,420 U.S. equity funds from 32 fund families, we find that variations in fund manager holdings are broadly consistent with optimal contracting theory instead of the result of managers' personal investment consideration. Portfolio manager ownership is positively and significantly correlated with variables that proxy for intensity of agency c… more
Date: May 2022
Creator: Sun, Liang
Partner: UNT Libraries
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