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Title: An Empirical Test of a Theoretical Model of Surprise in Marketing.
Creator: Toteva, Irina T., Shaw, Eric H., Florida Atlantic University, College of Business, Department of Marketing
Abstract/Description: The purpose of this research was to construct and empirically test a theoretical model of surprise and its impact on consumer affect and behavior. First the literature on the emotion of surprise was reviewed with particular emphasis on classification and process models of surprise. A theoretical model of surprise was constructed. A new concept called motivated meaning integration (MMI) was proposed. MMI takes place in a setting that includes the interaction of the appraisal process with...
Show moreThe purpose of this research was to construct and empirically test a theoretical model of surprise and its impact on consumer affect and behavior. First the literature on the emotion of surprise was reviewed with particular emphasis on classification and process models of surprise. A theoretical model of surprise was constructed. A new concept called motivated meaning integration (MMI) was proposed. MMI takes place in a setting that includes the interaction of the appraisal process with factors such as environmental uncertainty and consumers’ individual differences. These interactions impact outcomes such as consumer affect and buying behavior. Ten hypotheses were derived from the theoretical model and empirically tested using several pretests and two main studies. The present research designed and evaluated several surprise manipulations and MMI manipulation checks to effectively test the proposed relationships. Participants were recruited from Amazon Mechanical Turk (Mturk). Although many of the hypotheses were not supported, some important ones were. The results provide some support that a consumer’s sense of personal control interacts with MMI to impact a consumer’s likelihood of choosing unknown or mystery products ( e.g. products in a known category such as beauty products but the actual products are selected by the company). Specifically, consumers who experienced a low sense of personal control (compared to a high sense personal control) were more likely to choose mystery products (vs. objectively similar known products) after they encountered surprise with mystery (vs. with known) elements. The results also provided some support that productivity orientation interacts with surprise appraisal to impact consumer affect. Particularly, consumers with high productivity orientation (vs. low) were more likely to experience higher positive affect after encountering surprise with mystery (vs. with known) elements. The primary implication for theory involves refining the conceptualization of surprise appraisal, especially fast MMI, and adopting adequate measure for testing it. The most relevant implication for marketing management is to offer products with mystery elements because consumers are more likely to choose additional mystery products. If this dissertation stimulates others to pursue research on surprise theory in marketing, my efforts to continue developing scientific theory will be worth it.
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Date Issued: 2018
PURL: http://purl.flvc.org/fau/fd/FA00013102
Subject Headings: Marketing., Surprise., Empirical Research.
Format: Document (PDF)

Title: An Examination of Factors Impacting Managerial Behavior towards Compliance Controls: Impact of the EPA Audit Policy.
Creator: Davis, Phebian, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: The United States established the Environmental Protection Agency (EPA) to monitor and enforce compliance with environmental pollution standards through various programs and policies. One such policy, the Audit Policy, allows companies to voluntarily self-report violations to the Agency in exchange for elimination of certain penalties. Despite the policy, firms still incur large environmental penalties, thus indicating the need for better understanding of the policy. A necessary but not...
Show moreThe United States established the Environmental Protection Agency (EPA) to monitor and enforce compliance with environmental pollution standards through various programs and policies. One such policy, the Audit Policy, allows companies to voluntarily self-report violations to the Agency in exchange for elimination of certain penalties. Despite the policy, firms still incur large environmental penalties, thus indicating the need for better understanding of the policy. A necessary but not sufficient condition for penalty relief under the Audit Policy requires discovery of violations by an environmental audit or a compliance management system. This research explores the option of discovery by a compliance management system and examines the motivation of managers to invest in an environmental management system (EMS). The theory of reasoned action (TRA) argues that attitude and subjective norms precede intentions. I use this theory to investigate what factors cause a manager to invest in an environmental management system (EMS). Additionally, I examine whether environmental attitude, tolerance for ambiguity and willful blindness are antecedents to attitude towards an EMS. In this study, I develop and test a scale of the willful blindness construct and measure its impact on managerial decision-making. The willful blindness construct development produced a one-item measure. My results support all hypotheses except for the predicted link between tolerance for ambiguity and attitude.
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Date Issued: 2017
PURL: http://purl.flvc.org/fau/fd/FA00005924
Subject Headings: Dissertations, Academic -- Florida Atlantic University, United States. Environmental Protection Agency--Auditing., Compliance., Environmental pollution.
Format: Document (PDF)

Title: An Empirical Test of a General Theory of Problem-Solving.
Creator: Hall, Justin, Shaw, Eric H., Florida Atlantic University, College of Business, Department of Marketing
Abstract/Description: The purpose of this research is to better understand how marketers and consumers solve problems. This research first reviews the problem-solving literature, discusses several areas of confusion related to problem-solving, and offers solutions. After resolving the confusion, this research then develops a theoretical model of problemsolving. Four hypotheses are derived from the model, and then empirically tested. The model states that the distinct cognitive domain of problem-solving begins with...
Show moreThe purpose of this research is to better understand how marketers and consumers solve problems. This research first reviews the problem-solving literature, discusses several areas of confusion related to problem-solving, and offers solutions. After resolving the confusion, this research then develops a theoretical model of problemsolving. Four hypotheses are derived from the model, and then empirically tested. The model states that the distinct cognitive domain of problem-solving begins with problem recognition. Given a problem, associative memory and associative activation provide a solution (H #1). This solution is either satisfactory or unsatisfactory. If satisfactory, the individual engages in the satisficing process and accepts the solution (H#2). If unsatisfactory, the individual engages in the decision-making process and searches for information related to an alternative solution (H #3). Thus, the difference between satisficing and decision-making is the search for information (H #4). Problemsolving ends when an intended solution is chosen. A pretest and two studies are conducted to test the four hypotheses. The Pretest demonstrated situations that elicited problem recognition. Study 1 tested hypothesis #1 and found that at least 75 percent of the time associative memory and associative activation provided a solution. Study 2 tested hypotheses #2, #3, and #4. Hypotheses #2 and #3 were tested using a two-way ANOVA, Chi-Square, and Point Biserial Correlation and hypothesis #4 was tested using an independent sample t-test and Point Biserial Correlation. Results of all empirical tests confirm each of the hypotheses, which in turn support the theoretical model.
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Date Issued: 2017
PURL: http://purl.flvc.org/fau/fd/FA00004807, http://purl.flvc.org/fau/fd/FA00004807
Subject Headings: Game theory., Problem solving., Decision making., Management science., System theory., Creative thinking., Creative ability in business.
Format: Document (PDF)

Title: Can Priming a Firm’s Organizational Identity Overcome the Influences of National Culture on Auditor Judgment?.
Creator: Killey, Michael, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: A significant challenge faced by large auditing firms is offering consistent quality across the global network. Unfortunately, variation in judgments and decision-making, resulting from cultural differences, can undermine the provision of a uniform level of audit quality for these international firms. Previous research has determined that national culture influences an auditors’ professional judgments and decisions. Relying on Social Identity Theory, I explore whether inducing one’s...
Show moreA significant challenge faced by large auditing firms is offering consistent quality across the global network. Unfortunately, variation in judgments and decision-making, resulting from cultural differences, can undermine the provision of a uniform level of audit quality for these international firms. Previous research has determined that national culture influences an auditors’ professional judgments and decisions. Relying on Social Identity Theory, I explore whether inducing one’s organizational identification can both enhance auditor judgment and mitigate any deleterious impact that culture may have on the provision of a uniform level of audit quality. I also examine current cultural variations in auditor judgment in order to ensure that the results of earlier studies still typify the international auditing environment. National culture is assessed using two dimensions (individualism/collectivism, power distance) included in Hofstede’s 1980 cultural values framework. Participants from the United States are used to represent an individualistic/low power distance culture while individuals from India are used to represent a collectivistic/high power distance culture. Firms need mechanisms to elicit desired behaviors that may not be consistent with cultural tendencies in order to provide a uniform level of audit quality. Contrary to expectations, no significant differences are identified between the judgments of auditors from India and The United States. The results, however, do provide evidence that enhancing one’s organizational identification can impact certain professional judgments during the audit process. An association between national culture and auditor attitudes pertaining to client trust is also found. The implications of these findings for the professional auditing environment and future academic research are discussed.
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004736, http://purl.flvc.org/fau/fd/FA00004736
Subject Headings: Corporate governance., Corporations--Auditing., Auditing--Quality control., Identity (Psychology), Accounting--Moral and ethical aspects., Accounting--Professional ethics., Social responsibility of business.
Format: Document (PDF)

Title: Big 4 global networks: degree of homogeneity of audit quality among affiliates and relevance of PCAOB inspections.
Creator: Kassawat, Paulina M., Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: The Big 4 global networks (Deloitte, Ernst & Young [E&Y], KPMG, and PricewaterhouseCoopers [PwC]) market themselves as providers of worldwide seamless services and consistent audit quality through their members. Under the current environment in which these auditors operate, there are three types of global network members: inspected non-U.S. affiliates (inspected affiliates, hereafter), non-inspected non-U.S. affiliates (non-inspected affiliates, hereafter), and inspected U.S. offices (U.S....
Show moreThe Big 4 global networks (Deloitte, Ernst & Young [E&Y], KPMG, and PricewaterhouseCoopers [PwC]) market themselves as providers of worldwide seamless services and consistent audit quality through their members. Under the current environment in which these auditors operate, there are three types of global network members: inspected non-U.S. affiliates (inspected affiliates, hereafter), non-inspected non-U.S. affiliates (non-inspected affiliates, hereafter), and inspected U.S. offices (U.S. offices, hereafter). The recent suspension of the China-based Big 4 affiliates from auditing U.S.-listed companies calls into question whether these global networks can deliver the same level of audit quality across all their members and whether those located in jurisdictions denying access to the Public Company Accounting Oversight Board (PCAOB or Board, hereafter) to conduct inspections may benefit from such inspections. This study examines the effect of being an affiliate and the effect of PCAOB inspections on perceived audit quality. I use earnings response coefficients (ERCs) as a proxy for perceived audit quality.
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Date Issued: 2015
PURL: http://purl.flvc.org/fau/fd/FA00004385, http://purl.flvc.org/fau/fd/FA00004385
Subject Headings: Auditing standards -- United States, Business enterprises -- Computer networks, Corporate governance, Disclosure in accounting -- United States, Financial services industry -- Management, Government accountability, Intternational standard on auditing, Public Company Accounting Oversight Board
Format: Document (PDF)

Title: Big data and analytics: the future of music marketing.
Creator: Capodilupo, Daniella, Abrams, Ira, Florida Atlantic University, College of Business, Department of Management
Abstract/Description: This is a comprehensive study of how Big Data and analytics will be the future of music marketing. There has been a recent trend of being able to turn metrics into quantifiable, real-word predictions. With an increase in online music consumption along with the use of social media there is now a clearer view than ever before about how this will happen. Instead of solely relying on big record companies for an artist to make it to the big time, there is now a plethora of data and analytics...
Show moreThis is a comprehensive study of how Big Data and analytics will be the future of music marketing. There has been a recent trend of being able to turn metrics into quantifiable, real-word predictions. With an increase in online music consumption along with the use of social media there is now a clearer view than ever before about how this will happen. Instead of solely relying on big record companies for an artist to make it to the big time, there is now a plethora of data and analytics available not just to a small number of big companies, but to anyone.
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Date Issued: 2015
PURL: http://purl.flvc.org/fau/fd/FA00004353, http://purl.flvc.org/fau/fd/FA00004353
Subject Headings: Big data -- Economic aspects, Consumer behavior, Internet marketing, Marketing -- Data processing, Music and the Internet, Musical analysis -- Data processing
Format: Document (PDF)

Title: Cognitive Dissonance and Auditor Professional Skepticism.
Creator: Adikaram, Ruwan K, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: I show that auditors experience cognitive dissonance when they fail to take appropriate professionally skeptical (hereafter PS) action in line with high PS judgment I specifically show that cognitive dissonance leads auditors to revise their attitudes on low ranking audit actions upward and lower their risk assessments, consequently, lower overall professional skepticism I also find that auditor cognitive dissonance leads to exaggerated ex-post auditor self-assessments professional skepticism...
Show moreI show that auditors experience cognitive dissonance when they fail to take appropriate professionally skeptical (hereafter PS) action in line with high PS judgment I specifically show that cognitive dissonance leads auditors to revise their attitudes on low ranking audit actions upward and lower their risk assessments, consequently, lower overall professional skepticism I also find that auditor cognitive dissonance leads to exaggerated ex-post auditor self-assessments professional skepticism Professional skepticism is fundamental to performing an audit according to auditing standards and critical to audit quality Extant research that investigates treatments to enhance professional skepticism predominantly treats both skeptical judgment and skeptical action as analogous outcomes of professional skepticism If, however, there is a breakdown between PS judgment and PS action, the overall benefits of these treatments will be trivial I show that cognitive dissonance due to the incongruence between PS judgments and PS actions leads to an unforeseeable corollary of lower overall professional skepticism I also demonstrate a specific mechanism of how auditor incentives lead to lower professional skepticism, hence, lower audit quality Both researchers and practitioners can benefit from this study by better understating the intricacies in the critical link between PS judgment and action Additionally, I provide an empirical investigation of the components in Nelson’s (2009) model of professional skepticism and extend the model to reflect the intricacies between PS judgment and PS action I test my hypotheses via a three-group research design with attitude change as a proxy measure of cognitive dissonance
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004772
Subject Headings: Cognitive dissonance, Auditing--Standards, Accounting--Standards, Accounting--Moral and ethical aspects, Accountants--Professional ethics, Auditors--Psychology, Behaviorism (Psychology)
Format: Document (PDF)

Title: Digital music streaming in the 21st century: the music industry becomes radio-active.
Creator: Paradise, Kaitlyn, Sánchez-Samper, Alejendro, Florida Atlantic University, College of Business, Department of Management
Abstract/Description: Digital music streaming websites have taken over the musical landscape. While the digital music market is booming, both data and time have revealed that the current system as it exists will not provide a sustainable future for creators of content or for technology companies. Although some consumers are willing to pay for content they can access for free, many are still enjoying content without paying. Both the technology companies and creators of content have sacrificed to meet consumer...
Show moreDigital music streaming websites have taken over the musical landscape. While the digital music market is booming, both data and time have revealed that the current system as it exists will not provide a sustainable future for creators of content or for technology companies. Although some consumers are willing to pay for content they can access for free, many are still enjoying content without paying. Both the technology companies and creators of content have sacrificed to meet consumer demands, but the technology companies have been too willing to make creators of content be the ones paying for ‘free.’ Recent legislative efforts have provided a good start to balancing a system that is clearly in distress, but there is still much be done to move the music industry forward. This paper examines the current issues facing the digital music streaming industry and several legislative and industry-prompted efforts in current discussion.
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Date Issued: 2014
PURL: http://purl.flvc.org/fau/fd/FA00004222
Subject Headings: Digital media, Mass media -- Technological innovations, Music trade, Streaming audo, Streaming technology (Telecommunications)
Format: Document (PDF)

Title: Evaluating the Demand for Tax Professionals.
Creator: Rosenthal, Leigh, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: Taxpayers who hire tax professionals to assist with tax matters have a choice as to which type of tax professional to hire. This study looks at the choice between hiring a tax accountant or a tax attorney. Stephenson (2010) identifies four constructs that explain a taxpayer’s motivation to hire a tax professional—legal compliance, time savings, money savings, and a protection from/avoidance of the Internal Revenue Service. A taxpayer may be motivated by one or more of these demand constructs....
Show moreTaxpayers who hire tax professionals to assist with tax matters have a choice as to which type of tax professional to hire. This study looks at the choice between hiring a tax accountant or a tax attorney. Stephenson (2010) identifies four constructs that explain a taxpayer’s motivation to hire a tax professional—legal compliance, time savings, money savings, and a protection from/avoidance of the Internal Revenue Service. A taxpayer may be motivated by one or more of these demand constructs. Further, the context of the advice—whether given in a planning or compliance setting—may influence the choice of a specific type of practitioner. Taxpayers also perceive certain professional features of the practitioner as being associated with either an accountant or an attorney. In a 2 x 1 between subjects research design, I investigate these issues by exploring how the perceived characteristics of the accounting and legal professions and the tax context differentially influence the demand for one of these professionals. I hypothesize that taxpayers who demand a tax professional because of legal compliance or time savings are more likely to hire an accountant. Taxpayers who demand the services of a tax professional because of money savings or a protection from/avoidance of the Internal Revenue Service are more likely to hire an attorney. Additionally, I hypothesize that taxpayers in a planning context are more likely to hire an attorney while taxpayers in a compliance setting are more likely to hire an accountant. In a hierarchal regression, the variable for accuracy was significant in a simple regression of the four Stephenson constructs. In a second tier of the regression, accuracy was again significant as were certain covariates. In the final tier of the regression, no independent variable was significant but certain covariates were significant including client advocacy which was highly significant. The results do demonstrate that taxpayers perceive professional differences between a tax accountant and a tax attorney. Many of the results and the rationales underlying the hypotheses seem to be in the right direction as far as showing the expected demand for a specific tax professional.
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004792, http://purl.flvc.org/fau/fd/FA00004792
Subject Headings: Tax return preparation industry., Finance--Law and legislation., Econometrics., Accounting--Moral and ethical aspects., Accountants--Professional ethics., Tax consultants--Professional ethics.
Format: Document (PDF)

Title: Essays in Return Predictability After Large Price Shocks.
Creator: Brady, Kevin P., Garcia-Feijoo, Luis, Florida Atlantic University, College of Business, Department of Finance
Abstract/Description: In Essay 1, I use cross-country differences in investors’ traits — trust, patience, overconfidence, and risk tolerance — to test the underreaction, overreaction, and uncertain information theories of stock returns. I find that investors’ reactions to large daily stock price shocks vary between lower and higher levels of these traits. Specifically, investors with lower levels of trust and more patience underreact more (or overreact less) to price shocks, which aligns with the predictions of...
Show moreIn Essay 1, I use cross-country differences in investors’ traits — trust, patience, overconfidence, and risk tolerance — to test the underreaction, overreaction, and uncertain information theories of stock returns. I find that investors’ reactions to large daily stock price shocks vary between lower and higher levels of these traits. Specifically, investors with lower levels of trust and more patience underreact more (or overreact less) to price shocks, which aligns with the predictions of the underreaction hypothesis. Investors with higher levels of overconfidence overreact more to positive price shocks and overreact less to negative price shocks. While this finding does not conform exactly to the predictions of the overreaction hypothesis, it is consistent with more refined theories of how overconfidence affects asset prices. Investors less tolerant of risk overreact less to positive price shocks. I also find that differences in institutional characteristics affect over/underreaction. Specifically, there is less overreaction in countries with stronger investor protections and less insider trading. Additionally, the ability to sell short is associated with more overreaction to negative shocks and less overreaction to positive shocks. In Essay 2, I investigate whether publicly available information (PAI) affects over/underreaction according to predictions of several theoretical models, and then I test if differences in investors’ traits modifies the association between publicly available information and returns. After identifying and correcting for a methodological issue in some prior research, I show that in a pooled international sample of stocks, investors overreact to price shocks not accompanied by information, and also overreact (or react efficiently in some models) to information-based price shocks. I find that the effect of PAI on returns is not the same in each country, which motivates my tests on how this variability relates to differences in investor traits. My results show that investors with higher trust tend to overreact less to shocks accompanied by PAI, while investors less tolerant of risk underreact to positive price shocks. Additionally, investors with higher overconfidence and self-attribution bias overreact more to positive price shocks, but less to negative price shocks, in accordance with behavioral theories.
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Date Issued: 2018
PURL: http://purl.flvc.org/fau/fd/FA00013153
Subject Headings: Investors, Securities--Prices, Individual investors--Attitudes
Format: Document (PDF)

Title: Corporate diversification: organization capital, organic growth, and long-term performance.
Creator: Smith, Garrett C., Garcia-Feijoo, Luis, Florida Atlantic University, College of Business, Department of Finance
Abstract/Description: Corporate diversification is a core topic in Financial Economics. The desire to better understand why a firm elects to diversify as opposed to increase in scale is the motivation of this dissertation. To accomplish this goal I test a number of dynamic models of corporate diversification, with similar predictions, to better understand the dynamic choice to diversify. I find that several previously untested models do indeed provide insight as to why a firm would diversify (Essay One). In...
Show moreCorporate diversification is a core topic in Financial Economics. The desire to better understand why a firm elects to diversify as opposed to increase in scale is the motivation of this dissertation. To accomplish this goal I test a number of dynamic models of corporate diversification, with similar predictions, to better understand the dynamic choice to diversify. I find that several previously untested models do indeed provide insight as to why a firm would diversify (Essay One). In particular two firm traits, firm talent which I use the proxy of organization capital and asset specificity which I use the proxy of asset tangibility, are strongly related to propensity of the firm to engage in corporate diversification for the first time.
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Date Issued: 2015
PURL: http://purl.flvc.org/fau/fd/FA00004468, http://purl.flvc.org/fau/fd/FA00004468
Subject Headings: Competition, Corporate reorganizations, Corporations -- Growth, Diversification in industry, Economics -- Sociological effects, Industrial organization
Format: Document (PDF)

Title: Cross-border M&A deal incompletion: institutional processes and outcomes.
Creator: Yapici, Nilufer, Hudson, Bryant A., Florida Atlantic University, College of Business, Department of Management
Abstract/Description: My objective in this dissertation was to understand the processes leading to incompletion of the high profile cross-border deals. A conceptual framework was developed which suggests that announcement of a cross-border merger and acquisition (M&A) deal starts a string of institutional processes that leads to incompletion of the bid. I proposed that less powerful host country actors threatened by the MNC’s bid proposal politicize the transaction turning the deal into a transgression. These...
Show moreMy objective in this dissertation was to understand the processes leading to incompletion of the high profile cross-border deals. A conceptual framework was developed which suggests that announcement of a cross-border merger and acquisition (M&A) deal starts a string of institutional processes that leads to incompletion of the bid. I proposed that less powerful host country actors threatened by the MNC’s bid proposal politicize the transaction turning the deal into a transgression. These actors publicize this transgression, initiating a scandal, to gather support of multiple audiences in their attempts to thwart the threat that the MNC poses. Thanks to their efforts in appealing to audiences and publicization of the deal as a transgression, these actors mobilize audiences who reveal hostile reaction against the MNC and the proposed bid. Such mobilization and hostile reaction, in turn, lead to proposed bid’s incompletion. Qualitative analysis results based on a sample of seven high profile cross-border transactions provided support for the conceptualized processes, namely politicization, scandal, mobilization and hostile reaction, while indicating a different order of process progression compared to the linear one conceptualized. I found that in all cases the process of scandal subsumed the other processes that kept scandal alive. In turn, scandal fed these processes giving more leverage to the mobilization efforts and/or increasing the hostility of the actors opposing the deal. The findings revealed that these processes happened simultaneously and that in cases where mobilization did not emerge, hostile reaction substituted for the lack of mobilization. Additionally, analysis showed that not only less powerful actors but also powerful actors, elites, sought to initiate a scandal when the host country political, legal or bureaucratic processes did not work for them in thwarting the deal. This dissertation by examining social construction, power and politics within the host country institutional environment in the context of high profile cross-border deals, presented a framework that explained how and why the hostility leading to deal incompletion emerges in the host country. In so doing, this dissertation strengthens institutional theory, theory of scandal, social movements theory and elite theory as powerful perspectives in international strategic -management.
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Date Issued: 2014
PURL: http://purl.flvc.org/fau/fd/FA00004240
Subject Headings: Consolidation and merger of corporations, Corporate governance, International business enterprises -- Management
Format: Document (PDF)

Title: DEVELOPMENT AND DEPLOYMENT OF ENTREPRENEURIAL CAPABILITIES IN INTRA- AND INTER-ORGANIZATIONAL RELATIONSHIPS.
Creator: Haim, Faridian Parisa, Neubaum, Donald, Florida Atlantic University, Department of Management, College of Business
Abstract/Description: The two essays in this dissertation investigate how entrepreneurial capabilities are developed in intra- and inter-organizational relationships. Entrepreneurial capabilities are central to firms’ survival and performance. However, the role of various forms of relationships in the development and deployment of entrepreneurial capabilities remains understudied. The constellation of the two essays in this dissertation aims to offer insights about the impact of these relationships and the...
Show moreThe two essays in this dissertation investigate how entrepreneurial capabilities are developed in intra- and inter-organizational relationships. Entrepreneurial capabilities are central to firms’ survival and performance. However, the role of various forms of relationships in the development and deployment of entrepreneurial capabilities remains understudied. The constellation of the two essays in this dissertation aims to offer insights about the impact of these relationships and the potential areas for future research. I investigate various aspects of entrepreneurial capabilities, such as value creation, value capture, and innovativeness. The first essay is an empirical investigation of the impact of alliances, as a form of inter-organizational relationship, on firms’ capabilities to create and capture value and improve performance. The second essay empirically examines the interplay between social capital, as a byproduct of intra-organizational relationships, and causal entrepreneurial process on innovativeness in new ventures.
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Date Issued: 2020
PURL: http://purl.flvc.org/fau/fd/FA00013531
Subject Headings: Entrepreneurship, Entrepreneurship--Research
Format: Document (PDF)

Title: Corporate Tax Aggressiveness, Auditor Provided Tax Services, And Audit Quality: Evidence From Recent PCOAB Rules Concerning Independence And Tax Services.
Creator: Carr, Kellie M., Cao, Jian, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: Using tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated...
Show moreUsing tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated with tax aggressive services are also more likely to experience an improvement in audit quality following the reductions in APTS. Results suggest an increase in audit quality due to a reduction in economic bonding following APTS restrictions. Consistent with the economic bonding theory, companies that significantly reduced APTS experienced a larger improvement in audit quality after the change compared to companies that did not significantly reduce APTS. For tax aggressive companies, those that reduced APTS did experience a significant increase in audit quality after the change compared to tax aggressive companies that did not significantly reduce APTS. Moreover, companies considered important tax clients by their audit firms that significantly reduced APTS did experience a marginally greater increase in audit quality after the change compared to other important tax clients that did not significantly reduce APTS. Overall, my results indicate that the PCOAB 2006 restrictions were effective in decreasing APTS and economic bonding, thereby leading to improved audit quality, especially among companies associated with tax aggressive services. Accordingly, concerns for loss of knowledge spillover seem to be minimal. There are few studies that investigate the effectiveness of the PCAOB 2006 restrictions on audit quality. Therefore, my study fills this void by using a tax specific measure of audit quality, tax accrual quality, to specifically examine the target of the restrictions— audit clients that are associated with aggressive tax services. My study confirms and expands APTS, economic bonding, audit quality, tax accrual quality, and tax aggressive research, and also provides insight into and support for current policy debates concerning APTS and tax aggressive services.
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Date Issued: 2017
PURL: http://purl.flvc.org/fau/fd/FA00004884, http://purl.flvc.org/fau/fd/FA00004884
Subject Headings: Auditing--Standards--United States., Corporations--Standards--United States., Corporations--Auditing., Organizational effectiveness--Measurement., Financial services industry--Management.
Format: Document (PDF)

Title: Comparative Analysis of Sarah Brightman and 2 Cellos, Classical Artists Applying Successful Crossover Strategy to Popular Music.
Creator: Simonovska, Dragana, Compomizzi, Joseph, Florida Atlantic University, College of Business, Department of Management
Abstract/Description: For decades now, musicians have been using crossover to expand their career and earn more knowledge about the music industry. Soprano Sarah Brightman and duo 2 Cellos are classically trained musicians who implemented crossover into their career and used their classical training as guidance of become successful. Musicians who restrict themselves only to classical music may approach danger regarding a career and livelihood, which includes audience interest, employability and financial...
Show moreFor decades now, musicians have been using crossover to expand their career and earn more knowledge about the music industry. Soprano Sarah Brightman and duo 2 Cellos are classically trained musicians who implemented crossover into their career and used their classical training as guidance of become successful. Musicians who restrict themselves only to classical music may approach danger regarding a career and livelihood, which includes audience interest, employability and financial instability. In this study the term “crossover” refers to classical artists’ who use their skills to perform other genres. Crossover gives artists the chance to appeal to larger audiences and extend their repertoire of music while using techniques used in classical works. Classical musicians such as Sarah Brightman and 2 Cellos are being forced to cross musical genres because of employability, declining audience interest in classical music and financial instability. Within this research I am going to compare and analyze the crossover of one classical vocalist, Sarah Brightman, and a classical instrumentalist group named 2 Cellos. My research will focus on the following three questions: Research Question #1 What are the critical factors for successful crossover for classical musicians to pop? Research Question #2 What crossover processes did Sarah Brightman and 2 Cello’s employ to transition from classical to pop music? Research Question #3 Was Sarah Brightman’s and 2 Cellos crossover to pop music successful according to the definition and parameters of success? This paper ends with a conclusion highlighting my findings, which summarizes the major points of this research and provide ideas for further research on the concept of crossover.
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Date Issued: 2017
PURL: http://purl.flvc.org/fau/fd/FA00004829, http://purl.flvc.org/fau/fd/FA00004829
Subject Headings: Career development., Music trade., Popular music and art music., Cover versions., Brightman, Sarah--1960-, 2Cellos (Musical group)
Format: Document (PDF)

Title: Do “Superstar” CEOs Impair Auditors’ Independence and Professional Skepticism?.
Creator: Harvin, Oscar, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: The study examines the potential threat to an auditor’s independence in fact which may result from the extraordinarily favorable personal reputation (superstar status) of an audit client’s CEO This potential threat to an auditors’ independence is the result of a halo effect bias which can distort an individual’s judgment and behavior Accounting firms use a business risk audit approach which involves conducting a strategic risk assessment which assesses the overall threats to the business...
Show moreThe study examines the potential threat to an auditor’s independence in fact which may result from the extraordinarily favorable personal reputation (superstar status) of an audit client’s CEO This potential threat to an auditors’ independence is the result of a halo effect bias which can distort an individual’s judgment and behavior Accounting firms use a business risk audit approach which involves conducting a strategic risk assessment which assesses the overall threats to the business model of an audit client Prior research has demonstrated that the strategic risk assessment can bias the judgment of auditors pertaining to financial account level risk assessments For example, the Bernie Madoff Ponzi scheme demonstrated how an extraordinarily well respected individual with superstar status can distort the judgment of knowledgeable and normally skeptical individuals An experiment was conducted to examine the potential threat of a superstar CEO on an auditor’s independence as demonstrated by the ability to distort the judgment of the auditor during the performance of the strategic risk assessment In addition, the experiment was designed to examine whether the halo cognitive bias can lessen the impact that an auditor’s professional skepticism has on his or her judgment and behavior during the audit of a client’s financial statement Unlike other studies which have sought only to demonstrate that a cognitive bias exist which impairs auditor judgment; the study also examined whether the influence of a halo effect bias can be mitigated by the formal rating of audit evidence in a similar manner that was used by Embu and Finley (1977) to successfully mitigate a framing effect The experiment did not support the main hypothesis of the study that auditors assess the strategic risk at a lower risk level for firms that employ a superstar CEO than for those whom employ a non-superstar CEO This result may primarily be due to the inability of the scenario used in the experiment to sufficiently differentiate the characteristics of the superstar and non-superstar CEO Without establishing that the participants’ judgment was being distorted by a superstar CEO; the other hypotheses which involved testing a debiasing method to mitigate the halo effect caused by a superstar CEO and investigating whether a halo effect reduces the impact that auditors’ trait skepticism level has on their judgment could not be properly tested
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004771
Subject Headings: Chief executive officers--Professional ethics, Accounting--Moral and ethical aspects, Accountants--Professional ethics, Auditors--Psychology, Behaviorism (Psychology), Industrial management
Format: Document (PDF)

Title: Entitlement in the Workplace.
Creator: Brant, Katarina K., Castro, Stephanie L., Florida Atlantic University, College of Business, Department of Management
Abstract/Description: The present research investigates entitlement in the workplace through three related papers—a review and two empirical studies. In the first paper, I conduct a review of entitlement and offer an agenda for future research. I examine entitlement’s various historical roots, definitions and conceptualizations, measures, theoretical frameworks, antecedents, consequences, and role as a moderator. I also outline avenues for future entitlement research and advocate for research that considers the...
Show moreThe present research investigates entitlement in the workplace through three related papers—a review and two empirical studies. In the first paper, I conduct a review of entitlement and offer an agenda for future research. I examine entitlement’s various historical roots, definitions and conceptualizations, measures, theoretical frameworks, antecedents, consequences, and role as a moderator. I also outline avenues for future entitlement research and advocate for research that considers the effects of perceived coworker entitlement from a state perspective. Following the research agenda of paper one, I empirically delve into the negative effects of perceived coworker entitlement in the second two papers. Specifically, in the second paper I explore how the individual can mitigate the negative effects associated with perceived coworker entitlement and in the third paper I explore how the organization can mitigate the negative effects associated with perceived coworker entitlement. In the second paper, I utilize equity theory and referent cognitions theory to examine the relationships between perceived coworker entitlement and individual outcomes including in-role behavior, organizational citizenship behavior, pay satisfaction, and counterproductive work behavior via psychological distress. I further explore the moderating role of individual difference variables including core-self evaluations, positive and negative affect, and equity sensitivity in the relationship between perceived coworker entitlement and psychological distress. Using a sample of 200 working adults, I found that core self-evaluations and equity sensitivity significantly moderate the relationship between perceived coworker entitlement and psychological distress. However, I did not find any significant mediation or moderated mediation relationships. In the third paper, I utilize fairness theory as a theoretical framework to study the relationships among perceived coworker entitlement, job satisfaction, organizational citizenship behavior, and emotional exhaustion. I further explore the moderating role of Colquitt’s (2001) four dimensions of organizational justice: distributive justice, procedural justice, interpersonal justice, and informational justice. Using the same sample of 200 working adults, I found that perceived coworker entitlement is negatively related to organizational citizenship behavior; distributive justice moderates the relationship between perceived coworker entitlement and emotional exhaustion; interpersonal justice moderates the relationship between perceived coworker entitlement and job satisfaction and emotional exhaustion; and informational justice moderates the relationship between perceived coworker entitlement and emotional exhaustion. Contributions to research, practical implications, strengths and limitations, and directions for future research are discussed.
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Date Issued: 2018
PURL: http://purl.flvc.org/fau/fd/FA00013043
Subject Headings: Entitlement attitudes, Workplace
Format: Document (PDF)

Title: Entrepreneurial Alertness, Metacognitive Knowledge, and Opportunity Identification.
Creator: Cox, Kevin, Castrogiovanni, Gary J., Florida Atlantic University, College of Business, Department of Management
Abstract/Description: The research study investigates factors that influence entrepreneur’s ability to identify new venture opportunities. Entrepreneurial alertness has been widely argued as fundamental to the opportunity identification process, yet this relationship remains largely unverified by empirical evidence. This study provides an explicit investigation into the implications of entrepreneurial alertness for opportunity identification as well as how metacognitive factors moderate the proposed relationship....
Show moreThe research study investigates factors that influence entrepreneur’s ability to identify new venture opportunities. Entrepreneurial alertness has been widely argued as fundamental to the opportunity identification process, yet this relationship remains largely unverified by empirical evidence. This study provides an explicit investigation into the implications of entrepreneurial alertness for opportunity identification as well as how metacognitive factors moderate the proposed relationship. First, Chapter 1 provides an overview the purpose, research questions, the significance of the study, and the conceptual framework. Next, a comprehensive review of the existing literature on opportunity identification is provided which is followed by the development of theoretical arguments, associated hypotheses, and the conceptual model. Subsequently, and overview of the research methodology and sampling procedure is presented. Finally, the analyses and results presented followed by a discussion, future research, and conclusions.
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004581, http://purl.flvc.org/fau/fd/FA00004581
Subject Headings: Entrepreneurship--Psychological aspects., Social entrepreneurship., Businesspeople--Psychology., Strategic planning., New business enterprises.
Format: Document (PDF)

Title: Enhancing the effectiveness of online video advertising through interactivity.
Creator: Robinson, Arnold, Korgaonkar, Pradeep, Florida Atlantic University, College of Business, Department of Marketing
Abstract/Description: This research examines how incorporating interactivity into online video advertisements effects the following key marketing dependent variables: a) Involvement with the Advertisement, b) Ad Recall, c) Attitude towards the website, d) Attitude towards the Advertisement, e) Attitude towards the Brand, and f) Purchase Intention. Deriving from past Interactivity research, three important facets of interactivity are identified; User Control, Two-way Communication and Synchronicity. In order to...
Show moreThis research examines how incorporating interactivity into online video advertisements effects the following key marketing dependent variables: a) Involvement with the Advertisement, b) Ad Recall, c) Attitude towards the website, d) Attitude towards the Advertisement, e) Attitude towards the Brand, and f) Purchase Intention. Deriving from past Interactivity research, three important facets of interactivity are identified; User Control, Two-way Communication and Synchronicity. In order to test an Internet based 2 (User Control: high or low) X 2 (two-way communication: high or low) X 2 (synchronicity: high or low) between subjects experimental design, 8 different online video platforms were created. The online video experiment was administered to approximately 400 students in a large South-Eastern school. Overall the findings regarding interactivity in online video advertising found no significant effect of synchronicity on the dependent variables. There was however a significant interaction effect of user control and two-way communication on the dependent variables. These interaction effects were examined further with a cell means multiple comparison analysis. User control and two-way communication were found to have a significant interaction effect on ad recall, purchase intention and attitude towards the brand. User control had a significant effect on involvement and two-way communication had a significant effect on attitude towards the website. There was no effect of UC or TWC on attitude towards the ad.
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Date Issued: 2014
PURL: http://purl.flvc.org/fau/fd/FA00004156, http://purl.flvc.org/fau/fd/FA00004156
Subject Headings: Internet advertising, Internet videos, Marketing -- Graphic methods, Marketing -- Management, Online social networks, Social media
Format: Document (PDF)

Title: Entropic Considerations of Efficiency in the West Texas Intermediate Crude Oil Futures Market.
Creator: Sagul, Ryan, Yuhn, Ky-hyang, Florida Atlantic University, College of Business, Department of Economics
Abstract/Description: For the last fifty years, the efficient market hypothesis has been the central pillar of economic thought and touted by all, despite Sanford Grossman’ and Nobel prize winner Joseph Stiglitz’ objection in 1980. Andrew Lo updated the efficient market hypothesis in 2004 to reconcile irrational human behavior and cold, calculating automatons. This thesis utilizes 33 years of oil futures, GARCH regressions, and the Jensen-Shannon informational criteria to provide extensive empirical objections to...
Show moreFor the last fifty years, the efficient market hypothesis has been the central pillar of economic thought and touted by all, despite Sanford Grossman’ and Nobel prize winner Joseph Stiglitz’ objection in 1980. Andrew Lo updated the efficient market hypothesis in 2004 to reconcile irrational human behavior and cold, calculating automatons. This thesis utilizes 33 years of oil futures, GARCH regressions, and the Jensen-Shannon informational criteria to provide extensive empirical objections to informational efficiency. The results demonstrate continuously inefficient oil future markets which exhibit decreased informational efficiency during recessionary periods, advocating the adaptive market hypothesis over the efficient market hypothesis.
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004730, http://purl.flvc.org/fau/fd/FA00004730
Subject Headings: Capital market -- Psychological aspects, Energy industries -- Risk management, Financial risk management -- Mathematical models, Futures, Investment analysis, Petroleum industry and trade -- Economic aspects, Stocks -- Mathematical models
Format: Document (PDF)

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