College of Business

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Academic integrity policies: Has your institution implemented an effective policy?
(Accounting Educators' Journal, 2016) Bristor, Julia; Burke, Megan M.
There is a strong consensus that widespread breaches of academic honesty exist on university campuses. This paper argues that effective solutions must begin with an acknowledgment that a problem exists and a plan to address it through the development of a comprehensive policy. Requirements for doing so include participation of key stakeholders with clearly defined roles and responsibilities, demonstrated support on the part of senior administrators, and a process for measuring and monitoring results as a way to “close the loop."
Analysis of small credit union trends and opportunities for accountants
(Sciedu Press, 2014) Burke, Megan
This paper reviews the benefits that small credit unions in the United States confer to their members and communities, the decrease in the number of institutions and members in recent history, the challenges facing small credit unions today, and how accountants can help small credit unions reverse these negative trends. Credit unions are able to pay higher interest rates on deposits, charge lower rates on borrowings, and charge fewer and lower fees than traditional banks. Additionally, bank customers benefit from the presence of credit unions through increased competition on rates. In the U.S., credit unions also serve traditionally underserved populations and, in the past, experienced high customer satisfaction ratings. However, there has been a 22 percent reduction in the number of small credit unions since 2008. This decrease can be linked to a decline in customer satisfaction, which is a result of the increased compliance and regulatory burden on already overworked staffs. The objective of this paper is to identify ways accountants can help small credit unions reverse these negative trends and thrive. By providing compliance and strategic planning support, accountants can reduce the time credit union staffs spend on non-customer related tasks and allow them to focus on serving their customers. This should allow credit unions to return to their previous levels of customer satisfaction and reverse the decline in membership and institutions.
Behavioral economics and monetary wisdom: A cross-level analysis of monetary aspiration, pay (dis)satisfaction, risk perception, and corruption in 32 nations
(Wiley, 2023) Li-Ping Tang, Thomas; Li, Zhen; Özbek, Mehmet Ferhat; Lim, Vivien K. G.; Teo, Thompson S. H.; Ansari, Mahfooz A.; Sutarso, Toto; Garber, Ilya; Chiu, Randy Ki-Kwan; Charles-Pauvers, Brigitte; Urbain, Caroline; Luna-Arocas, Roberto; Chen, Jingqiu; Tang, Ningyu; Tang, Theresa Li-Na; Arias-Galicia, Fernando; De La Torre, Consuelo Garcia; Vlerick, Peter; Akande, Adebowale; Al-Zubaidi, Abdulqawi Salim; Kazem, Ali Mahdi; Borg, Mark G.; Cheng, Bor-Shiuan; Du, Linzhi; Ibrahim, Abdul Hamid Safwat; Kim, Kilsun; Malovics, Eva; Mpoyi, Richard T.; Nnedum, Obiajulu Anthony Ugochukwu; Sardžoska, Elisaveta Gjorgji; Allen, Michael W.; Correia, Rosário; Jen, Chin-Kang; Moreira, Alice S.; Osagie, Johnston E.; Osman-Gani, Aahad M.; Pholsward, Ruja; Polic, Marko; Skobic, Petar; Stembridge, Allen F.; Canova, Luigina; Manganelli, Anna Maria; Pitariu, Adrian H.; Pereira, Francisco José Costa
Corruption involves greed, money, and risky decision-making. We explore the love of money, pay satisfaction, probability of risk, and dishonesty across cultures. Avaricious monetary aspiration breeds unethicality. Prospect theory frames decisions in the gains-losses domain and high-low probability. Pay dissatisfaction (in the losses domain) incites dishonesty in the name of justice at the individual level. The Corruption Perceptions Index, CPI, signals a high-low probability of getting caught for dishonesty at the country level. We theorize that decision-makers adopt avaricious love-of-money aspiration as a lens and frame dishonesty in the gains-losses domain (pay satisfaction-dissatisfaction, Level 1) and high-low probability (CPI, Level 2) to maximize expected utility and ultimate serenity. We challenge the myth: Pay satisfaction mitigates dishonesty across nations consistently. Based on 6500 managers in 32 countries, our cross-level three-dimensional visualization offers the following discoveries. Under high aspiration conditions, pay dissatisfaction excites the highest- (third-highest) avaricious justice-seeking dishonesty in high (medium) CPI nations, supporting the certainty effect. However, pay satisfaction provokes the second-highest avaricious opportunity-seizing dishonesty in low CPI entities, sustaining the possibility effect—maximizing expected utility. Under low aspiration conditions, high pay satisfaction consistently leads to low dishonesty, demonstrating risk aversion—achieving ultimate serenity. We expand prospect theory from a micro and individual-level theory to a cross-level theory of monetary wisdom across 32 nations. We enhance the S-shaped Curve to three 3-D corruption surfaces across three levels of the global economic pyramid, providing novel insights into behavioral economics, business ethics, the environment, and responsibility.
Behavioral economics: who are the investors with the most sustainable stock happiness, and why? Low aspiration, external control, and country domicile may save your lives—monetary wisdom
(Springer, 2022) Tang, Ningyu; Li, Zhen; Chen, Jingqiu; Tang, Thomas Li-Ping
Slight absolute changes in the Shanghai Stock Exchange Index (SHSE) corresponded to the city’s immediate increases in coronary heart disease deaths and stroke deaths. Signifcant fuctuations in the Shenzhen Stock Exchange Index (SZSE) corresponded to the country’s minor, delayed death rates. Investors deal with money, greed, stock volatility, and risky decision-making. Happy people live longer and better. We ask the following question: Who are the investors with the highest and most sustainable stock happiness, and why? Monetary wisdom asserts: Investors apply their deep-rooted values (avaricious love-of-money aspiration and locus of control, Level 2) as a lens to frame critical concerns in the proximal-immediate (Shanghai Stock Exchange Index changes, Level 1) and the omnibus-distal contexts (domicile: city vs. country, Level 2) to maximize expected utility (portfolio changes, Level 1) and ultimate serenity (stock happiness, Level 1). We collected multilevel data—the longitudinal SHSE and 227 private investors’ daily stock happiness and portfolio changes for 36 consecutive trading days in four regions of China. Investors had an average liquid asset of $76,747.41 and $54,660.85 in stocks. This study is not a “one-shot” game with “nothing at stake.” We classifed Shanghai and Beijing as the city and Shenzhen and Chongqing as the country. Our cross-level 3-D visualization reveals that regardless of SHSE volatility, investors with low aspiration, external control, and country domicile enjoy the highest and most sustainable stock happiness with minimum fuctuations. Independently, investors with low aspiration, external control, and country domicile tend to make fewer portfolio changes than their counterparts. Behaviorally, less is more, debunking the myth—risky decisions excite stock happiness. Our longitudinal study expands prospect theory, incorporates attitude toward money, and makes robust contributions to behavioral economics and business ethics. We help investors and ordinary citizens make happy, healthy, and wealthy decisions. Most importantly, the life you save may be your own.
Benefits of an employee stock ownership plan in succession planning
(Association of International Certified Professional Accountants, 2015) Burke, Megan M.
Employee stock ownership plans (ESOPs) provide numerous benefits for small business owners and their employees, many of which are realized while the owner is still actively engaged in the business. In addition, proper planning for the owner's exit from the business can result in sizable tax savings. Many owners take advantage of the opportunities under Sec. 1042, which permits nonrecognition (or, more accurately, deferral) of gain on the sale of stock to an ESOP (or a worker-owned cooperative) if the seller purchases qualifying replacement property. This benefit can be magnified by using either a charitable remainder trust (CRT) or a family limited partnership (FLP) along with additional trusts. Although the IRS has recently increased its scrutiny of FLPs, owning an active business through an FLP should bolster the position that the structure has the characteristics of what the IRS considers a "good" FLP.
Building trans-disciplinary sustainability studies into the college curriculum
(Common Ground Research Networks, 2013) Robb, Jeffrey; Rylander, David; Maguire, Cynthia
While some universities, such as Arizona State and the University of Michigan, have large-scale interdisciplinary sustainability programs with major funding (Fogg 2006, George 2007), few have incorporated team teaching across disciplines and applied service projects at the undergraduate level with minimal resources. Processes, challenges and implications will be presented for discussion. The Texas Woman’s University “Science, Society and Sustainability” certificate begins with a gateway course team taught by science, business, and law instructors; requires building block courses from a variety of disciplines; and culminates in a capstone course with an applied service learning project. Goals for the program include: (1) to prepare students for jobs in different disciplines that require understanding of sustainability principles, (2) to allow students to use critical thinking and applied learning in a multidisciplinary way, and (3) to implement local, student-led sustainability initiatives. The program integrates the principles and values of sustainable practices into all aspects of education and learning so students have the necessary skills to address emerging social, economic, legal, cultural and environmental problems. In a trans-disciplinary world with multi-dimensional challenges such as sustainability, higher education institutions must re-think their approach to education, including more integrative, cross-discipline learning experiences (Conceicao et al. 2010). This type of innovation also lends itself to Quality Enhancement Plan initiatives (e.g., service learning, critical thinking, research or communication skills). Potential learning outcomes can apply to faculty as well as students. Challenges can include faculty buy-in and training, infrastructure impediments to team teaching, functional territorialism and lack of support from administration and the community. Yet with successful implementation, this type of program can add value for students and bring distinction to the university.
Causal effect of business accreditation on the CPA exam success rate
(2023) Baker, Pamela; Maurer, Robert; Li, Zhen; Zou, Lin; Tengesdal, Mark
We examine the relationship between AACSB post-secondary business program accreditation and program success rate on the CPA Exam. We use panel data and a difference-in-differences quasi-experimental design to identify the causal effect of AACSB accreditation on the CPA exam success rate. In programs with intermediate to large numbers of exam candidates, we find no evidence that accreditation per se is causally related to the pass rate although a positive correlation between them is supported. In programs with small numbers of exam candidates, our results show the existence of causal effect of accreditation on the pass rate.
College students and credit card companies: Implications of attitudes
(Palgrave Macmillan, 2016) Singh, Shweta; Rylander, David; Mims, Tina C.
More knowledge and understanding is needed regarding the mechanisms influencing college student attitudes toward credit card companies and the behavior that students exhibit using credit cards. Prior literature in the area has been sparse. The current article is an attempt to fill the gap in existing literature. Using survey data, we try to find the determinants of college student attitude toward credit card companies and the responsible use of credit cards. Our findings indicate that a strong positive link exists between student attitude toward credit card companies and responsible credit behavior. Two distinct groups of students are identified – one with a positive attitude toward credit card companies and positive credit use behaviors; the other with the opposing attitude and behavior. Reward cards, payment behavior, number of credit cards, modes of acquisition, awareness about credit card policies, purpose for using credit cards, impulsiveness and certain student characteristics are all indicated as variables that help discriminate between the two different student groups. Our findings have implications for both higher education institutions and credit card firms.
Colorectal cancer education and screening program for the un- or under- insured in a primarily rural setting in Northeast Texas: Design and methods
(Company of Scientists and Physicians, 2019-10-20) Orsak, Gabriela; Allen, Carlton M.; Miller, Anastasia; Singh, Karan P.; McGaha, Paul
Background: Although early detection and screening for colorectal cancer saves lives, screening rates remain suboptimal, especially for minorities, underserved populations, older adults (>60), men, un/under insured, and those living in rural settings. The goal of the colorectal cancer education and screening program is to target the un- or under- insured in a 19-county primarily rural target area to provide: 1) education concerning CRC and CRC screening to 12,000 individuals, and 2) CRC screenings (colonoscopy and/or FIT) to 5,1613 un- or under- insured individuals.
Coming to America: Work visas, international diversity, and organizational attractiveness among highly skilled Asian immigrants
(Taylor & Francis, 2017-04-28) Lambert, Jason R.; Basuil, Dynah A.; Bell, Myrtle P.; Marquardt, Dennis J.
U.S. firms are increasingly seeking foreign workers to help satisfy growing demands for technical and highly skilled labor, and many immigrants continue to seek jobs in America. Despite this, few studies in the management discipline examine immigration issues as they relate to organizational attraction and recruitment. In an experimental study, we investigated the relationship between stated recruitment policies, perceived work-related expectancy, and organizational attractiveness among graduate students from Asia as potential job seekers to companies in the United States. We found a relationship between perceived work-related expectancy and either emphasizing international diversity or work visa sponsorship. However, emphasizing work visa sponsorship weakened the effect of international diversity on perceived work-related expectancy. Perceived work-related expectancy was also found to positively affect organizational attractiveness, resulting in a conditional indirect effect of international diversity statements on organizational attractiveness. Implications for organizations and directions for future research are discussed.
Comparison of multiple chronic obstructive pulmonary disease (COPD) indices in Chinese COPD patients
(The Korean Academy of Tuberculosis and Respiratory Diseases, 2018-04) Zhang, Jinsong; Miller, Anastasia; Li, Yongxia; Lan, Qinqin; Zhang, Ning; Chai, Yanling; Hai, Bing
Background: Chronic obstructive pulmonary disease (COPD) is a serious chronic condition with a global impact. Symptoms of COPD include progressive dyspnea, breathlessness, cough, and sputum production, which have a considerable impact on the lives of patients. In addition to the human cost of living with COPD and the resulting death, COPD entails a huge economic burden on the Chinese population, with patients spending up to one-third of the average family income on COPD management in some regions is clinically beneficial to adopt preventable measures via prudent COPD care utilization, monetary costs, and hospitalizations.
Coping mechanism and professional quality of life in northeast Texas EMS personnel during the COVID-19 pandemic: An exploratory study
(SAGE, 2021-06-10) Miller, Anastasia; Brown, Lee Warren
Introduction - The purpose of this study was to conduct an exploratory evaluation of employee professional quality of life and factors associated with it at an emergency medical service (EMS) agency in northeast Texas in the United States. Initially, we intended to evaluate typical day-to-day factors, however we ended up capturing these factors during the unique environment of the COVID-19 pandemic.
Corporate political activity and free riding under market uncertainty: An investigation of TARP funding
(Wiley, 2019) Brown, Lee Warren; De Leon, John A.; Rasheed, Abdul A.
Given that the benefits of Corporate Political Activity (CPA) are usually granted in the form of favorable industry regulation that benefits all industry participants rather than a single firm, small politically inactive firms are often able to take advantage of the benefits from CPA without investing in them. We argue that the free‐riding problem is context specific. Situations of extreme uncertainty create institutional voids that enable individual firms to more fully appropriate the returns from their CPA. In this paper, we examine the influence that CPA had on the U.S. government’s disbursements of TARP funding in 2008. We find that politically active firms were able to avoid the free‐rider problem by obtaining more instances of TARP funding when compared to firms that were not politically active. In addition to being more likely to receive TARP funds, politically active firms received larger amounts of TARP funding than those firms who were not politically active.
A cross-national study of nomophobia among Brazilian, Chinese, French, and U.S. young people: The role of materialism
(Sage, 2023) Gentina, Elodie; Maille, Virginie; Li, Zhen
Why do young people from Generation Z (born between 1995 and the mid-2000s) become nomophobic consumers of smartphones? This research aims for a better understanding of nomophobia, the fear of being without mobile phone contact, and this from a cross-national perspective. Data collected from 1,326 young people (aged 16-24) from Brazil, China, France, and the United States demonstrate that nomophobia is positively related to materialism, the value that consumers place on the acquisition of material objects. A structural equation model shows that the different dimensions of materialism do not affect nomophobia uniformly across national identity. Nomophobia is positively related to the happiness dimension (possessions needed for happiness) in Brazil, to the success dimension (possessions as indicators of success) in China, and to the centrality dimension (possessions as central for the self) in France and the United States. These findings have notable implications for practitioners and researchers.
Cultural diversity as a mechanism for innovation: Workplace diversity and the absorptive capacity framework
(Allied Business Academy, 2016) Lambert, Jason
Although prior research demonstrates a relationship between organizational diversity and firm performance, there lacks detailed explanation describing how and why organizational diversity impacts firm performance. This limited understanding of the diversity “black box” may explain why prior research has produced mixed results concerning the relationship between diversity and either group or firm outcomes. Culturally diverse firms experience improved performance when an innovation strategy is in place, and group diversity has been linked to creativity in prior research. This may mean that diversity-creativity linkages are variables responsible for firm performance outcomes. However, there is scant attention paid to how individual- and group- levels of creativity and innovation within the firm result in firm-level innovation. The author of this article explores how firms that value diversity become innovative through their ability to harness creativity and transform it into useful ideas, products, and services. Multi-level creativity is described by the author, and using the diversity perspectives and absorptive capacity framework, the paper discusses how diversity and the manner in which it is managed creates an environment ripe for firm-level innovation to flourish.
Diversity in Organization
(OpenStax, 2019) Lambert, Jason; Leopold, Joy
After reading this chapter, you should be able to answer these questions: What is diversity? How diverse is the workforce? How does diversity impact companies and the workforce? What is workplace discrimination, and how does it affect different social identity groups? What key theories help managers understand the benefits and challenges of managing the diverse workforce? How can managers reap benefits from diversity and mitigate its challenges? What can organizations do to ensure applicants, employees, and customers from all backgrounds are valued?
Do we feel safer today? The impact of smiling customer service on airline safety perception post 9–11
(Springer, 2016-01-23) Hunter, Joyce A.; Lambert, Jason R.
The 9–11 attacks in 2001 were the most notorious airline safety breaches to ever occur in airline history. This attack stunned America’s airline industry and government, causing both to realize how ill equipped they were to deal with the terrorist attacks that impacted New York and Washington, D.C. This tragedy triggered psychological, social, economic, and political implications that propelled various reform strategies. Responding swiftly to the 9–11 tragedy, the government created the Transportation Security Administration (TSA), which implemented more invasive security procedures. As a result, some travelers are less attracted to flight travel. This paper explores whether safety procedures actually make individuals feel safer. Furthermore, smiling customer service ameliorates the negative attitude that some have towards airline safety. Responses from more than 100 travelers reveal their opinions on current safety in the skies. Results indicate that smiling customer service mitigates safety perceptions about airline travel for research participants, and younger travelers feel safer than older travelers.
The dynamic labor force: Findings from the 2009 annual meeting of the Southern Management Association
(Emerald, 2010) Lambert, Jason
Purpose: The purpose of this paper is to review the highlights of research on gender and diversity that was presented at the recent 2009 annual meeting of the Southern Management Association in Asheville, North Carolina.
The effect of U.S. investor sentiment on cross-listed securities returns: A high-frequency approach
(MDPI, 2021) Gutierrez Pineda, Juan Pablo; Perez Liston, Daniel
This paper studies the impact of a high-frequency investor sentiment measure (New FEARS) on the returns of foreign securities listed in U.S. markets as American Depository Receipts (ADRs). We recreate a high-frequency investor sentiment measure by aggregating search volume indices (SVIs) for a set of negative economic search terms. We find that ADR aggregate market returns exhibit a negative reaction to increases in searches for negative economic terms such as “recession”, “crisis”, and “bankruptcy” by U.S. households. This is the first paper to measure the effects of high-frequency investor sentiment on cross-listed securities. Moreover, the results are consistent throughout our study regardless of the variation of sentiment and aggregate market return measure we use. We also explore ADR regional market indices and show that Latin American ADRs are more sensitive to this investor sentiment measure.
Efficiency of online vs. offline learning: A comparison of inputs and outcomes
(Center for Promoting Ideas (CPI), USA, 2012) Singh, Shweta; Rylander, David; Mims, Tina C.
As the trend toward online education intensifies, questions remain regarding the overall efficiency of online courses versus their in-class counterparts. The current paper seeks to estimate the efficiency of students who take online courses relative to the efficiency of students who are enrolled in offline courses. Efficiency outcomes are defined in terms of (1) quantitative scores achieved by the student at the end of the course, (2) the student’s viewpoint of how much they learned in the course and (3) the student’s level of satisfaction with the course. The authors use Data Envelopment Analysis (DEA) to estimate a model of student efficiency. Demographics, student experience and student preferences are examined as differentiating attributes. The sample is taken from a course offered both online and in a traditional classroom setting, with both formats being taught by the same instructor in a single semester. Implications include a better understanding of the strengths and weaknesses in efficiency of different course formats.

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