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Business, School of: Recent submissions
Now showing items 101-120 of 239
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A Formal Model of Auditor Independence Risk
(Wiley, 2002)Although the published literature on auditor independence is extensive, an accepted comprehensive theory, framework or model of auditor independence risk does not exist. This paper develops a formal model of auditor ... -
Applications of Belief Functions in Business Decisions: A Review
(Springer, 2003)In this paper, we review recent applications of Dempster-Shafer theory (DST) of belief functions to auditing and business decision-making. We show how DST can better map uncertainties in the application domains than Bayesian ... -
Application of Uncertain Reasoning to Business Decisions: An Introduction
(Springer, 2003) -
A Conceptual Framework and Belief-Function Approach to Assessing Overall Information Quality
(Wiley, 2003)We develop an information quality model based on a user-centric view adapted from Financial Accounting Standards Board1, Wang et al.2, and Wang and Strong3. The model consists of four essential attributes (or assertions): ... -
Alternative Form of Dempster's Rule for Binary Variables
(Wiley, 2005)This article develops an alternative form of Dempster’s rule of combination for binary variables. This alternative form does not only provide a closed form formulae for efficient computation but also enables researchers ... -
An Information Systems Security Risk Assessment Model Under Dempster- Schafer Theory of Belief Functions
(M.E. Sharpe, 2006)This study develops an alternative methodology for the risk analysis of information systems security (ISS), an evidential reasoning approach under the Dempster-Shafer theory of belief functions. The approach has the following ... -
The Framing and Evaluation of Multiple Hypotheses
(Taylor and Francis, 2008)This study provides exploratory evidence on auditors’ framing and evaluation of hypotheses, identifies implications for improving audit decision-making and facilitates the interpretation of prior research. Prior studies ... -
Bayesian and Belief-Functions Formulas for Auditor Independence Risk Assessment
(Wiley, 2009)This paper illustrates two formulas for assessing independence risk based on the Bayesian and belief-functions frameworks. These formulas can be used to assess the role of threats to auditor independence as well as the ... -
The Dempster-Schafer Theory of Belief Functions for Managing Uncertainties: An Introduction and Fraud Risk Assessment Illustration
(Wiley, 2011)The main purpose of this paper is to introduce the Dempster-Shafer theory (“DS” theory) of belief functions for managing uncertainties, specifically in the auditing and information systems domains. We illustrate the use ... -
The Effects of Firm Size, Corporate Governance Quality, and Bad News on Disclosure Compliance
(Springer, 2011)Motivated by calls for increased compliance, size-based regulation, and continued exemption of small firms from internal control reporting requirements, we assess the incremental effects of firm size, corporate governance ... -
The Effect of SFAS No. 131 on the Cross-Segment Variability of Profits Reported by Multiple Segment Firms
(Springer, 2006)Our study assesses whether SFAS No. 131 improved disclosure about the diversity of multiple segment firms’ operations. We find a post-SFAS No. 131 increase in cross-segment variability of segment profits, an increase in ... -
A Theory of Coarse Utility
(Kluwer Academic Publishers, 1995)This article presents a descriptive theory for complex choice problems. In line with the bounded rationality assumption, we hypothesize that decision makers modify a complex choice into some coarse approximations, each ... -
Electrical Analogs of Atomic Radiative Decay Processes
(American Association of Physics Teachers, 1977-03)Simple electrical circuits are analyzed, and the results show that for high frequencies they have frequency and time responses identical to the spontaneous radiative decays of atoms. As an illustration of the analogy a ... -
Paying Attention: Overnight Returns and the Hidden Cost of Buying at the Open
(Cambridge Journals, 2012)We find a strong tendency for positive returns during the overnight period followed by reversals during the trading day. This behavior is driven by an opening price that is high relative to intraday prices. It is concentrated ... -
Endogenous Policy Decentralization Testing the Central Tenet of Economic Federalism
(University of Chicago Press, 2002)The economic theory of federalism is largely built around the premise that more heterogeneous preferences result in more decentralized policy making. Despite its prominence and importance, this central tenet of economic ... -
Leverage Expectations and Bond Credit Spreads
(Cambridge University Press, 2012-08-04)In an efficient market, spreads will reflect both the issuer’s current risk and investors’ expectations about how that risk might change over time. Collin-Dufresne and Goldstein (2001) show analytically that a firm’s ... -
THE RELATIONSHIP BETWEEN HIGH INVOLVEMENT WORK SYSTEMS, SUPERVISORY SUPPORT, AND ORGANIZATIONAL EFFECTIVENESS: THE ROLE OF EMPLOYEE EXPERIENCES AT WORK
(University of Kansas, 2012-08-31)This study adopts a multilevel, multiple stakeholder perspective to examine the impact of high involvement work systems (HIWS) and supervisory support on organizational effectiveness. Organizational effectiveness is measured ... -
Author Order and Research Quality
(Southern Economic Association, 2005)We observe a great deal of heterogeneity in the manner in which author orderings are assigned both across and within academic markets. To better understand this phenomenon, we develop and analyze a stochastic model of ... -
Corporate Sustainability Reporting: Investigation of Assurance Process, Assurance Characteristics and Assurance Frameworks Used
(University of Kansas, 2012-08-31)This dissertation is on assured sustainability reporting. It has three parts that are titled as follows: Part 1. Planning Assurance Services for Sustainability Reporting: An Analysis of Cost versus Assurance in Audit ... -
The role of executive capital and the market for alternative candidates in CEO dismissal and labor market consequences for dismissed chief executives
(University of Kansas, 2012-08-31)Research on the dismissal of Chief Executive Officers has primarily examined how firm performance and executive power affect dismissal. However, the process used to evaluate a CEO's capabilities is complex, as a myriad of ...