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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
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Impact of Relational Incongruity on Customer Ownership and Sales Outcome Performance: A Resource-Advantage Theory Approach

Description: There exists heightened research attention afforded to the pivotal demands - both internal and external - that exist within the salesperson role set. Unprecedented pressures on salespersons to acquire, retain, and build enduring customer relationships to enhance the firm's bottom-line performance coincides with increasing complexities within the work environment. This relevant and timely research introduces an original construct derived from the long-standing attention afforded to relationship … more
Date: December 2017
Creator: Fergurson, Ricky
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

The Determinants and Consequences of Having a Chief Operating Officer

Description: This study examines the determinant and consequences of having a chief operating officer (COO). Specifically, we investigate chief executive officer (CEO) related factors that affect the choice to employ a COO and look into the impact of having a COO on firm operational efficiency using a data envelopment analysis (DEA)-based measure. Although prior literature has extensively investigated the role of CEOs and chief finance officers (CFOs) on firm outcomes, few studies focus on the impact of CO… more
Date: May 2020
Creator: Le, Linh
Item Type: Refine your search to only Thesis or Dissertation
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
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

The Impact of Counter-Rumor Strategy and Source on Non-Professional Investors' Judgments over Social Media

Description: Non-professional investors often rely on information obtained from social media to make investment decisions. Extant literature has not examined the most effective strategy for the target company to counter the rumors so that investors will be more willing to continue investing in the target firm. Drawing on source credibility theory and the moral intensity model, I propose that the most effective strategy would vary given different agents who are selected to counter the rumor. After conducting… more
Date: August 2022
Creator: Li, Ziyin
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries

Optimizing Value Co-Creation in Education Supply Chains: An Evaluation of Determinants and Resiliency in Service Systems

Description: Services and service-based business are a major part of any economy. However, service-based supply chains require a greater level of interaction between provider and consumer than the traditional manufacturing or product-based supply chain. Therefore, they require optimization and resiliency models that acknowledge the constraints and goals unique to service-based industries. Value co-creation and service-dominant logistics (SDL) are relatively new to operations research. Existing literature in… more
This item is restricted from view until September 1, 2027.
Date: August 2022
Creator: Smith, Justin Thomas
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Supply Chain Learning: A Grounded Theory Analysis

Description: Under the unifying theme of supply chain learning, this three essay dissertation extends scholarship by investigating these multi-tier relationships. Theory is emerged, grounded in data, gathered from functioning supply chains in an effort to provide scholars and practitioners with an increased understanding of the SCL phenomena. Essay 1, entitled "Supply Chain Learning: An Exploratory Literature Review" examines the current literature in an attempt to address the shortcomings and emerge areas… more
Date: August 2018
Creator: Morgan, Thomas V.
Item Type: Refine your search to only Thesis or Dissertation
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
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

The Effect of Restructuring of Peer Firms on Investment

Description: Firms' operational restructuring involves information relevant to strategic choices as well as future demand and cost conditions. This study examines the relationship between peer firms' restructuring and a company's responsiveness to its growth opportunities. Peer firm restructuring can increase uncertainty with respect to a company's payoffs regarding its investment projects, leading to decreased responsiveness to growth opportunities. Using a large sample of public companies during 2006–2020… more
Date: December 2023
Creator: Kim, Hojoong
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

The Effect of Social Norms on Client Responses to Audit Inquiries

Description: Audit inquiry can be a valuable source of information for auditors, particularly when the client provides useful information about important issues that could affect the audit. Recent studies indicate that the way an audit inquiry is conducted can affect the level of cooperation in the client's response. In this study, I investigate the use of social norms as an intervention auditors could include in their inquiries to increase the likelihood of client cooperation. To test my hypotheses, I cond… more
Date: July 2023
Creator: Jordan, Jason
Item Type: Refine your search to only Thesis or Dissertation
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
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries

Optimizing Production System Maintenance Policies when Cyber Threats are Considered

Description: In a production environment, physical and cyber-related failures become unavoidable because of the complexity of highly connected manufacturing systems and a finite equipment life cycle. The main purpose of this thesis is to investigate optimal maintenance outsourcing and replacement policies in the presence of cyber-threats, as well as policies to achieve channel coordination via cost subsidization. Although well-developed maintenance outsourcing literature has addressed many advanced and tren… more
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Date: August 2019
Creator: Ta, Anh V
Item Type: Refine your search to only Thesis or Dissertation
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
This item is restricted from view until June 1, 2024.
Date: May 2022
Creator: Sun, Liang
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries

Unveiling Hidden Problems: A Two-Stage Machine Learning Approach to Predict Financial Misstatement Using the Existence of Internal Control Material Weaknesses

Description: Prior research has provided evidence that the disclosure of internal controls material weaknesses (ICMWs) is a powerful input attribute in misstatement prediction. However, the disclosure of ICMWs is imperfect in capturing internal control quality because many firms with control problems fail to disclose ICMWs on a timely basis. The purpose of this study is to examine whether the existence of ICMWs, including both the disclosed and the undisclosed ICMWs, improves misstatement prediction. I deve… more
This item is restricted from view until August 1, 2028.
Date: July 2023
Creator: Sun, Jing
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries

A Heuristic Approach to Selection of Analytical Methods: Three Empirical Healthcare Studies

Description: Managers rely on analytics to make decisions and the choice of the analytical method can influence their decision-making. This dissertation considers three cases and examines how the choice of analytical methods influence interpretations and implications. These areas are communication for health-related information in social media, health information technology investment by hospitals as it relates to patient satisfaction, and health related expenditure policies of countries. These studies deve… more
Date: August 2021
Creator: Tarakci, Yasemin
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Impact of Market State on Momentum Portfolio Risk and Performance: A Risk-Based Explanation

Description: The momentum puzzle, i.e., stocks that have performed better in the past tend to perform better in the future, has been a constant challenge to classic finance theory. Prior research has failed to provide valid risk-based explanations because winner portfolios do not exhibit higher risk characteristics. Without a convincing risk explanation, the persistence of momentum profit is a violation of the efficient market hypothesis. Today, the momentum puzzle remains one of the very few major anomalie… more
Date: December 2019
Creator: Ren, He
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries

Choice Androgyny

Description: This work provides an alternative theory of gendered consumption that explains chronic and situational shifts in consumers' preferences for masculine, feminine, and androgynous choices, beyond the effects of gender identities.
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Date: August 2019
Creator: Jones, Niusha
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Social Class and Consumer Choice

Description: Marketing research is lacking in the study of how SES influences consumption choices beyond access to purely economic resources, which merely represent purchasing power without explaining consumer preference. The first essay of this dissertation addresses this gap by examining an understudied social resource known as cultural capital—internalized knowledge, skills and behaviors reflecting cultural competence—that can influence the types of products consumers choose. The second essay examines lo… more
Date: August 2019
Creator: Mas, Erick M
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries

The Effects of the Use of Natural Language Processing and Task Complexity on Jurors' Assessments of Auditor Negligence

Description: The purpose of my dissertation is to examine jurors' evaluation of auditor negligence in response to auditors' use of natural language processing (NLP). To test my research objective, I conducted a 2x2 between-subjects experiment with 175 jury-eligible individuals. In the online experiment, I manipulated whether the audit team analyzes contracts with NLP software or by having human auditors read the contracts. I also manipulated task complexity as complex or simple. The dependent variables incl… more
Date: August 2021
Creator: Cui, Junnan
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

The Embarrassment Paradox: Encouraging Compensatory Consumption in Morality-Laden Contexts

Description: This research introduces the unique context of immoral inaction—situations in which consumers have the opportunity to engage in virtuous behaviors but opt against doing so. Through five studies I demonstrate that in such contexts, embarrassment—a negatively valenced self-conscious moral emotion evoked by the perception that one's behavior is worthy of judgment by others—interacts with the use of approach-motivated coping strategies to lead consumers to engage in prosocial compensatory behaviors… more
Date: August 2020
Creator: Bennett, Andrea Rochelle
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Client Narcissism and the Decision to Switch Tax Professionals

Description: Contentious interactions may arise between a tax professional and client upon a disagreement over a tax position. In an increasingly competitive tax return preparation market, these contentious interactions represent a significant threat to tax practitioners' client satisfaction and retention objectives. I conduct an experiment in which I examine the effect of three factors on tax clients' (1) likelihood to accept the advice of the tax accountant and (2) likelihood to switch tax accountants up… more
Date: May 2021
Creator: Kaszak, Steven E
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Enterprise Risk Management and Firm Operations: Evidence from Inventory Management

Description: Enterprise Risk Management (ERM) is a program that manages all firm risks in an integrated framework to control and coordinate offsetting risks. In this study, I provide the first archival evidence on how ERM affects firms' day-to-day, routine operations. Using hand-collected ERM adoption data and inventory information, I examine whether firms with an ERM program experience an improvement in their inventory management. My findings suggest that ERM adoption is associated with greater inventory t… more
Date: August 2021
Creator: Shadaei, Mehdi
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries

Extensions of the Neural Network Models into Applications and Comparisons with General Linear Models

Description: This dissertation is designed to answer the following questions: (1) Which measurement model is better to contribute to the research model in different areas? (2) Within a given model, how does the data size influence the performance of a neural network (NN) and some other methods? (3) Compared to partial least square (PLS), ordinary least square (OLS), XGBoost, how is the performance of NN? Essay 1 systematically compares PLS-SEM to ANN and builds the hybrid vehicle purchasing intention model… more
Date: August 2021
Creator: Wang, Yuchen
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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