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Title: Asset securitization by non-financial firms: motivation and market valuation.
Creator: Huang, Qianyun., College of Business, School of Accounting
Abstract/Description: This dissertation examines several research questions relating to securitization by non-financial firms. Finance theories suggest securitization is most beneficial when there is high demand for liquidity. On the other hand, empirical studies have shown that firms engage in securitization to manage earnings. I find that liquidity demand, not the incentive for earnings management motivates securitization transactions by non-financial firms. I also evaluate whether earnings management in...
Show moreThis dissertation examines several research questions relating to securitization by non-financial firms. Finance theories suggest securitization is most beneficial when there is high demand for liquidity. On the other hand, empirical studies have shown that firms engage in securitization to manage earnings. I find that liquidity demand, not the incentive for earnings management motivates securitization transactions by non-financial firms. I also evaluate whether earnings management in securitization is indeed undesirable from a shareholder's perspective by examining the economic consequences of the practice. Because securitization creates a large infusion of cash, one way to evaluate the economic consequences of earnings management is to examine whether securitization proceeds encourage overinvestment. I find that earnings management in securitization (i.e., recording non-zero securitization income) is unrelated to firms' suboptimal) overinvestment in the post-securitization period. Thus, it appears that earning management in securitization has no negative economic consequence in terms of generating excess securitization proceeds that encourage overinvestment. I also examine the market's valuation of securitizable assets in the accrual components of earnings and the use of securitization proceeds. Because securitizable assets can be converted into cash through securitization, I test whether the market valuation reflects the source of liquidity in securitizable assets that is similar to the cash component of earnings. I find that, for securitization firms, the market valuation of securitizable assets is similar to that of the cash component of earnings., Lastly, I find some evidence supporting the assertion that firms' liquidity prior to securitization influences the market valuation on securitization proceeds retained on the balance sheet, in that the market assigns a discount to retained proceeds for firms with excess liquidity prior to securitiaztion.
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Date Issued: 2011
PURL: http://purl.flvc.org/FAU/3183122
Subject Headings: Asset-backed financing, Securities, Mortgage-backed securities, Debt financing (Corporations)
Format: Document (PDF)

Title: Earnings management around IPO lockup expiration and the role of auditors.
Creator: Hao, Lizhong., College of Business, School of Accounting
Abstract/Description: I examine the presence of earnings management at pre-IPO and lockup periods. Motivated by significant post-lockup insider sales documented in prior research, I investigate whether insiders (managers and venture capitalists) inflate earnings around the lockup period in order to increase share price and maximize personal wealth from selling shares at lockup expiration. I also compare levels of earnings management in the pre-IPO and lockup periods with those in the post-lockup period. Prior...
Show moreI examine the presence of earnings management at pre-IPO and lockup periods. Motivated by significant post-lockup insider sales documented in prior research, I investigate whether insiders (managers and venture capitalists) inflate earnings around the lockup period in order to increase share price and maximize personal wealth from selling shares at lockup expiration. I also compare levels of earnings management in the pre-IPO and lockup periods with those in the post-lockup period. Prior research also documents that auditor quality mitigates earnings management behavior. I explore the impact of auditor quality in the unique setting of IPO lockups. ... Cross-sectional analysis reveals that my sample IPO firms also utilize real-activities manipulation, but only in the early pre-IPO period. The results are robust with respect to alternative abnormal accruals and real-activities measures. I also find that IPO firms that hire prestigious auditors experience less earnings management in the lockup period than firms with lower-quality auditors, after controlling for the monitoring role of venture capitalist and underwriter reputation.
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Date Issued: 2013
PURL: http://purl.flvc.org/fcla/dt/3362378
Subject Headings: Going public (Securities), Business forecasting, Organizational effectiveness, Investment analysis, Portfolio management
Format: Document (PDF)

Title: The effect of income-increasing earnings management on analysts' responses.
Creator: Sankara, Jomo., College of Business, School of Accounting
Abstract/Description: As a consequence of financial analysts' joint role as information intermediaries and firm monitors, I investigate analysts' responses to opportunistic corporate earnings management as firm mispricing increases. While firms' management have capital markets and executive equity incentives to manage earnings, financial analysts have trading volume, investment banking, and management information incentives which result in analysts' optimism bias. However, prior research also finds that analysts...
Show moreAs a consequence of financial analysts' joint role as information intermediaries and firm monitors, I investigate analysts' responses to opportunistic corporate earnings management as firm mispricing increases. While firms' management have capital markets and executive equity incentives to manage earnings, financial analysts have trading volume, investment banking, and management information incentives which result in analysts' optimism bias. However, prior research also finds that analysts have reputational incentives, which motivate them to provide accurate and profitable outlooks. Using a generalized linear model (GLM), I estimate analysts' stock recommendation (price targets) responses for earnings management firms. I use the residual income model to compute fundamental value and I add proxies for earnings management to my analyst-responses models.... The main implications of my findings are that analysts use corporate earnings management and firm fundamental value in their stock recommendations (price targets) responses. In addition, my results provide evidence that, after controlling for earnings quality, analysts' stock recommendations (price targets) are consistent with strategies based on residual income models. These findings will be of interest to shareholders, regulators, and researchers as well as to finance and accounting practitioners.
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Date Issued: 2012
PURL: http://purl.flvc.org/FAU/3355872
Subject Headings: Investment analysis, Portfolio management, Earnings per share, Accounting, Financial statements, Corporations, Finance
Format: Document (PDF)

Title: 2009-2010 Program Review Accounting.
Creator: Florida Atlantic University Office of Institutional Effectiveness & Analysis, School of Accounting, College of Business
Abstract/Description: Florida Atlantic University Departmental Dashboard Indicators. Department program reviews for College of Business, Florida Atlantic University.
Date Issued: 2009-2010
PURL: http://purl.flvc.org/fau/fd/FA00007747
Subject Headings: Florida Atlantic University -- History
Format: Document (PDF)

Title: 2010-2011 Program Review Accounting.
Creator: Florida Atlantic University Office of Institutional Effectiveness & Analysis, School of Accounting, College of Business
Abstract/Description: Florida Atlantic University Departmental Dashboard Indicators. Department program reviews for College of Business, Florida Atlantic University.
Date Issued: 2010-2011
PURL: http://purl.flvc.org/fau/fd/FA00007748
Subject Headings: Florida Atlantic University -- History
Format: Document (PDF)

Title: 2013-2014 Program Review Accounting.
Creator: Florida Atlantic University Office of Institutional Effectiveness & Analysis, School of Accounting, College of Business
Abstract/Description: Florida Atlantic University Departmental Dashboard Indicators. Department program reviews for College of Business, Florida Atlantic University.
Date Issued: 2013-2014
PURL: http://purl.flvc.org/fau/fd/FA00007750
Subject Headings: Florida Atlantic University -- History
Format: Document (PDF)

Title: 2012-2013 Program Review Accounting.
Creator: Florida Atlantic University Office of Institutional Effectiveness & Analysis, School of Accounting, College of Business
Abstract/Description: Florida Atlantic University Departmental Dashboard Indicators. Department program reviews for College of Business, Florida Atlantic University.
Date Issued: 2012-2013
PURL: http://purl.flvc.org/fau/fd/FA00007749
Subject Headings: Florida Atlantic University -- History
Format: Document (PDF)

Title: 2014-2015 Program Review Accounting.
Creator: Florida Atlantic University Office of Institutional Effectiveness & Analysis, School of Accounting, College of Business
Abstract/Description: Florida Atlantic University Departmental Dashboard Indicators. Department program reviews for College of Business, Florida Atlantic University.
Date Issued: 2014-2015
PURL: http://purl.flvc.org/fau/fd/FA00007751
Subject Headings: Florida Atlantic University -- History
Format: Document (PDF)

Title: 2015-2016 Program Review Accounting.
Creator: Florida Atlantic University Office of Institutional Effectiveness & Analysis, School of Accounting, College of Business
Abstract/Description: Florida Atlantic University Departmental Dashboard Indicators. Department program reviews for College of Business, Florida Atlantic University.
Date Issued: 2015-2016
PURL: http://purl.flvc.org/fau/fd/FA00007752
Subject Headings: Florida Atlantic University -- History
Format: Document (PDF)

Title: 2016-2017 Program Review Accounting.
Creator: Florida Atlantic University Office of Institutional Effectiveness & Analysis, School of Accounting, College of Business
Abstract/Description: Florida Atlantic University Departmental Dashboard Indicators. Department program reviews for College of Business, Florida Atlantic University.
Date Issued: 2016-2017
PURL: http://purl.flvc.org/fau/fd/FA00007753
Subject Headings: Florida Atlantic University -- History
Format: Document (PDF)

Title: Are the regulatory reforms working?: evidence from audit committee members' selection of auditors.
Creator: Looknanan-Brown, Veena., College of Business, School of Accounting
Abstract/Description: The Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit...
Show moreThe Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit committee members' auditor selection process. The study examines whether Audit Committee Members use two specific types of audit quality indicators, other than managers' recommendation, in evaluating auditors. In a setting where the manager recommends the auditor, the auditors' inspection results (favorable/unfavorable) and a prior manager/auditor affiliation (absent/present) are manipulated in a between-subject research design, using financially literate professionals as a proxy for audit committee members. The study finds that audit quality perception and auditor selection are jointly determined. Inspection results are positively associated with audit quality perception and auditor selection. The nature of a manager-auditor affiliation is directly associated with audit quality perception and inversely related to auditor selection. Further, controlling for perception, audit committee members are more likely to recommend auditors with unfavorable inspection results, if a prior affiliation with management is present than if an affiliation is absent. Overall, the results indicate that audit committee members are diligent in evaluating auditors, and PCAOB inspection results are useful. The results of this study contribute to the audit committee effectiveness and PCAOB literature.
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Date Issued: 2011
PURL: http://purl.flvc.org/FAU/3318671
Subject Headings: Financial services industry, Management, Financial institutions, Law and legislation, Corporate governance, Law and legislation, Auditing, Standards, Corporations, Auditing, Standards
Format: Document (PDF)

Title: Consequences of real earnings management and corporate governance: evidence from cash holdings.
Creator: Greiner, Adam J., College of Business, School of Accounting
Abstract/Description: I examine the impact of real earnings management (REM) and corporate governance on cash holdings. Extant research documents an increase in both cash holdings and REM activity in recent years and shows that agency conflicts influence both the levels and valuations of cash holdings. Motivated by agency problems of REM and Jensen's (1986) arguments concerning the free cash flow problem, I investigate whether opportunistic asset sales and reductions in discretionary expenditures are associated...
Show moreI examine the impact of real earnings management (REM) and corporate governance on cash holdings. Extant research documents an increase in both cash holdings and REM activity in recent years and shows that agency conflicts influence both the levels and valuations of cash holdings. Motivated by agency problems of REM and Jensen's (1986) arguments concerning the free cash flow problem, I investigate whether opportunistic asset sales and reductions in discretionary expenditures are associated with levels and valuations of cash holdings. Prior research also shows that strong corporate governance mitigates opportunistic earnings management behavior and enhances the valuation of cash holdings. Using empirical models from prior research, I document that REM is positively associated with cash holdings, investors discount cash holdings of high REM firms, and, among high REM firms, valuations of cash holdings of weak corporate governance firms are discounted significantly lower relative to those of strong corporate governance firms. My study unites two lines of research by incorporating agency problems concerning REM with levels and valuations of cash holdings.
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Date Issued: 2013
PURL: http://purl.flvc.org/fcla/dt/3360788
Subject Headings: Econometrics, Corporate governance, Corporations, Corrupt practices, Corporations, Finance, Accounting, Industrial management
Format: Document (PDF)

Title: An analysis of voluntary annual report disclosures of outsourcing: determinants and firm performance.
Creator: Premuroso, Ronald F., Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: Outsourcing has become a significant factor in the U.S. economy over the past two decades. Annual report disclosures made by a firm related to outsourcing are voluntary disclosures. Understanding the determinants and firm performance implications of initial outsourcing annual report disclosures is important to capital market providers, standards developers, and to the firms themselves. I identify and study firms making initial voluntary disclosures of outsourcing in their annual reports on...
Show moreOutsourcing has become a significant factor in the U.S. economy over the past two decades. Annual report disclosures made by a firm related to outsourcing are voluntary disclosures. Understanding the determinants and firm performance implications of initial outsourcing annual report disclosures is important to capital market providers, standards developers, and to the firms themselves. I identify and study firms making initial voluntary disclosures of outsourcing in their annual reports on Form 10-K between 1993 and 2003 after they make non-annual report related public disclosures. Specifically, I investigate if determinants of the initial annual report disclosure decision and subsequent performance are associated with the initial disclosure. This study contends managers disclose information related to outsourcing in their annual reports to reduce information asymmetry and to minimize agency costs. I hypothesize and develop a firm-related variable commonly used in agency theory to test this assertion. Signaling theory and voluntary disclosure theory also explain the determinants for firm voluntary outsourcing annual report disclosures. I develop several hypotheses defining determinants potentially associated with the likelihood of initial annual report outsourcing disclosure decisions, and test these determinants using a conditional logistic regression model and a matched-pair group of firms making public outsourcing disclosures but not making annual report disclosure. Using signaling theory, I also develop hypotheses testing if the initial outsourcing annual report disclosure sends a signal regarding future firm performance--specifically testing firm performance measures related to profitability and cash flow. I test these hypotheses using OLS models and the same matched-pair group of firms. I find firms with high levels of debt, high total cost ratios, and high returns on assets are more likely to make initial annual report outsourcing disclosure., I also find firms may signal improvements in future levels of profitability when making the initial annual report outsourcing disclosure.
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Date Issued: 2008
PURL: http://purl.flvc.org/FAU/77650
Subject Headings: Offshore outsourcing, Contracting out, Economic aspects, Managerial economics, Organizational effectiveness
Format: Document (PDF)

Title: Large shareholder heterogeneity: the effect on firms' accounting quality and information asymmetry.
Creator: Trainor, Joseph E., College of Business, School of Accounting
Abstract/Description: I investigate the association between large shareholder heterogeneity and firms' accounting quality and information asymmetry. Specifically, I construct three measures of ownership heterogeneity based on the type, size, and monitoring aggressiveness of large shareholders present in a firm. Applying these three measures of heterogeneity, I examine whether large shareholder heterogeneity is associated with the variation in firms' accounting quality and information asymmetry. I also examine new...
Show moreI investigate the association between large shareholder heterogeneity and firms' accounting quality and information asymmetry. Specifically, I construct three measures of ownership heterogeneity based on the type, size, and monitoring aggressiveness of large shareholders present in a firm. Applying these three measures of heterogeneity, I examine whether large shareholder heterogeneity is associated with the variation in firms' accounting quality and information asymmetry. I also examine new block formations to provide evidence on the consequences of large shareholder investment on firms' accounting quality and information asymmetry. I find that the monitoring aggressiveness of large shareholders is positively associated with firms' accounting quality and information asymmetry. These findings suggest that large aggressive shareholders constrain earnings management, but contribute to firms' overall information asymmetry. Further, using new blockholder data, I find that investments by large aggressive shareholders are positively associated with firms' accounting quality and firms' information asymmetry in the post investment period. This finding provides additional support to my hypotheses that large shareholders play an important role in firms' accounting quality and information asymmetry.
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Date Issued: 2011
PURL: http://purl.flvc.org/FAU/3322515
Subject Headings: Investment analysis, Financial services industry, Organizational effectiveness, Measurement, Total quality management
Format: Document (PDF)

Title: PCAOB inspections and audit quality evidence from cross-listed securities.
Creator: Stewart, Errol G.G., College of Business, School of Accounting
Abstract/Description: In the period leading up to the early 2000s there were a series of large company failures attributed at least in part to audit failures. Consequently, the Sarbanes Oxley Act (SOX) was promulgated in July 2002 to restore confidence in public company financial reporting and the work of auditors. The Public Company Accounting Oversight Board (PCAOB) was established by SOX and appointed as the regulator of the accounting firms that audit the financial statements of public companies. The PCAOB is...
Show moreIn the period leading up to the early 2000s there were a series of large company failures attributed at least in part to audit failures. Consequently, the Sarbanes Oxley Act (SOX) was promulgated in July 2002 to restore confidence in public company financial reporting and the work of auditors. The Public Company Accounting Oversight Board (PCAOB) was established by SOX and appointed as the regulator of the accounting firms that audit the financial statements of public companies. The PCAOB is required to routinely inspect the operations of these accounting firms in an effort to satisfy its mandate to bring about an improvement in the audit quality of these companies. These inspections extend to the non-US auditors of companies that are cross-listed in the US. Despite various mainly US studies on inspections, there is limited evidence that the inspections have resulted in improved audit quality. ... I examine companies whose securities are cross-listed in the US in the periods before and after inspection in order to provide evidence on the benefits of inspections. I find some evidence that inspections improve the audit quality of companies that are cross-listed in the US. This suggests the audit quality of companies from countries that do not permit inspections may be positively affected should inspections be permitted.
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Date Issued: 2012
PURL: http://purl.flvc.org/FAU/3356016
Subject Headings: Auditing, Standards, Financial services industry, Management, Corporate governance, Law and legislation, Corporations, Auditing, Standards
Format: Document (PDF)

Title: Managerial incentives and auditor pricing: do auditors price risk from CEO incentives?.
Creator: Kannan, Yezen H., Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: I investigate whether and how auditors address the potential risk of CEO incentive pay and CEO incentives from their equity portfolio as an incentive to commit fraud through their pricing decisions. Using an OLS regression model I find that auditors price CEO incentive pay in the post SOX period. Also, auditors price CEOs' non-linear incentives from their holdings of stock options as a fraud risk factor but do not price linear incentives from CEO holding of stock and restricted stock....
Show moreI investigate whether and how auditors address the potential risk of CEO incentive pay and CEO incentives from their equity portfolio as an incentive to commit fraud through their pricing decisions. Using an OLS regression model I find that auditors price CEO incentive pay in the post SOX period. Also, auditors price CEOs' non-linear incentives from their holdings of stock options as a fraud risk factor but do not price linear incentives from CEO holding of stock and restricted stock. Furthermore, auditors consider CEO incentives to manipulate firm performance due to the vested portion of option holdings as a fraud risk factor which is priced, and not the unvested portion of this portfolio. Furthermore, I find evidence to suggest that auditors price CEO opportunity to commit fraud, as well as CEO rationalizing the act of committing fraud, therefore concluding that auditors price all components of the fraud triangle.
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Date Issued: 2009
PURL: http://purl.flvc.org/FAU/210448
Subject Headings: Portfolio management, Incentive awards, Compensation management, Financial services industry, Corrupt practices
Format: Document (PDF)

Title: Do investors attach higher valuation weights to cash flow-based measures than to accrual-based measures in valuing intangible-intensive, high-technology stocks?.
Creator: Al-Harbi, Abdullah D., Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: This study provides empirical evidence on the impact of high-tech firms' unrecognized intangible investments on the market valuation of cash flow and accrual amounts. In particular, this study empirically examines the different valuation weights that capital market participants attach to accrual-based versus cash flow-based measures when valuing intangible-intensive, high-technology stocks, and finds that investors appear to value, on average, a dollar of cash flows higher than a dollar of...
Show moreThis study provides empirical evidence on the impact of high-tech firms' unrecognized intangible investments on the market valuation of cash flow and accrual amounts. In particular, this study empirically examines the different valuation weights that capital market participants attach to accrual-based versus cash flow-based measures when valuing intangible-intensive, high-technology stocks, and finds that investors appear to value, on average, a dollar of cash flows higher than a dollar of accruals for intangible-intensive high-technology firms. Based on samples of Compustat high- and low-technology firms between 1992--2001, the empirical results suggest that cash flows have larger multiplier than aggregate accruals, and have incremental value-relevant information beyond that contained in the individual components of accruals for valuing high-technology stocks. This study further provides evidence that suggests that cash earnings measures of low-technology firms are dominated by those of high-technology firms as a summary indicator of share values. This study contributes to existing literature that reports no substantial difference in the value relevance of cash flow and accrual amounts in high and low tech industries. It provides evidence that suggests that capital market investors do not hold high-tech stocks to the same standards of valuation that they use for low-tech traditional stocks.
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Date Issued: 2003
PURL: http://purl.flvc.org/fau/fd/FADT12055
Subject Headings: Business Administration, Accounting
Format: Document (PDF)

Title: Bargain Purchase Gains in the Acquisitions of Failed Banks.
Creator: Dunn, Kimberly, Kohlbeck, Mark, Smith, Thomas
Date Issued: 2016-07-28
PURL: http://purl.flvc.org/fau/flvc_fau_islandoraimporter_10.1177_0148558X15618847_1650303180
Format: Document (PDF)

Title: BOARD ETHNIC AND RACIAL DIVERSITY: DOES IT IMPACT EARNINGS QUALITY?.
Creator: Mungai, Ann W. Nduati, Thevenot, Maya, Florida Atlantic University, School of Accounting, College of Business
Abstract/Description: I examine whether and how racially/ethnically diverse board impacts the quality of reported earnings. Agency theory suggests that the board of directors acts as a robust governance mechanism to reduce opportunistic managerial behavior that may harm shareholders' wealth. Further, diversity coalesces a variety of attributes from different directors that are valuable in predicting organizational outcomes. The majority of extant literature focuses on gender-diverse boards and various firm...
Show moreI examine whether and how racially/ethnically diverse board impacts the quality of reported earnings. Agency theory suggests that the board of directors acts as a robust governance mechanism to reduce opportunistic managerial behavior that may harm shareholders' wealth. Further, diversity coalesces a variety of attributes from different directors that are valuable in predicting organizational outcomes. The majority of extant literature focuses on gender-diverse boards and various firm outcomes, while little is known about how directors' race/ethnicity affects earnings quality. Using a sample of firms publicly traded in the U.S., I find that increased board racial/ethnic diversity is associated with better earnings quality as proxied by lower discretionary accruals and lower probability of internal control weaknesses and financial statement restatements. I further examine whether firms with increased diversity (racial/ethnic and gender diversity) enjoy incrementally higher earnings quality than other firms. However, I fail to find support that racial/ethnic and gender intersectionality is associated with improved earnings quality. Lastly, based on critical mass theory, I test whether an industry descriptive norm is necessary for firms to enjoy increased earnings quality. I find that racial/ethnic directors have a meaningful impact on a firm's earnings quality regardless of the level of diversity; even firms with lower than the industry descriptive norm of racial/ethnic diversity enjoy improved earnings quality.
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Date Issued: 2021
PURL: http://purl.flvc.org/fau/fd/FA00013754
Subject Headings: Boards of directors, Ethnic diversity, Corporate profits
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)

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