http://idea.library.drexel.edu/handle/1860/830 http://idea.library.drexel.edu/retrieve/8363 http://idea.library.drexel.edu/handle/1860/830 Search the Channel search http://idea.library.drexel.edu/simple-search http://idea.library.drexel.edu/handle/1860/2750 Title: The relation between national cultural dimensions and tax evasion <br/> <br/>Authors: Tsakumis, George T.; Curatola, Anthony P.; Porcano, Thomas M. <br/> <br/>Abstract: Although penalties and audits exist, tax evasion is a widespread phenomenon and continues to be a problem for many countries. National culture may contribute to a further understanding of intentional noncompliance across countries. In this study, we investigate the influence of national culture on tax compliance levels across 50 countries. Using Hofstede’s (1980) cultural framework as a basis for our hypotheses, we find that a noncompliant country’s profile is characterized by high uncertainty avoidance, low individualism, low masculinity, and high power distance. Our results have implications for both research and practice. This is the first study to employ Hofstede’s cultural framework as an explanator of international tax compliance diversity and serves as the starting point for the development of an international tax compliance framework. Tax policy implications also are addressed. http://idea.library.drexel.edu/handle/1860/2747 Title: Will competitive bidding decrease medicare prices? <br/> <br/>Authors: Katzman, Brett; McGeary, Kerry Anne <br/> <br/>Abstract: Recent measures to reduce Medicare spending include the use of competitive bidding in determining reimbursement prices. Several competitive bidding experiments have been conducted by the Centers for Medicare and Medicaid Services (CMS) to determine reimbursement prices. This paper investigates the use of competitive bidding to set reimbursement prices for durable medical equipment, prosthetics, orthotics, and supplies. First, the competitive bidding process is examined on a theoretical level. It is shown that the CMS competitive bidding process (auction) is inefficient, leads to price increases, and may cause decreases in the quality of services. Next, data supporting the theoretical predictions are presented. Finally, we suggest that a descending variant of the Ausubel, Cramton, and Milgrom (2006) clock-proxy auction be used. http://idea.library.drexel.edu/handle/1860/2739 Title: An examination of auditor planning judgements in a complex accounting information system environment <br/> <br/>Authors: Brazel, Joseph F.; Agoglia, Christopher P. <br/> <br/>Abstract: This study investigates the effects of computer assurance specialist (CAS) competence and auditor accounting information system (AIS) expertise on auditor planning judgements in a complex AIS environment. Recent professional standards state that auditors need to change their audit strategies in reaction to the all-encompassing changes in their clients’ AIS (American Institute of Certified Public Accountants [AICPA] 2001, 2002). Information technology (IT) applications, such as enterprise resource planning (ERP) systems, are significantly changing the ways in which companies operate their businesses (e.g., business process reengineering) and auditors perform their duties (Helms 1999; Public Oversight Board [POB] 2000). For example, the implementation and utilization of ERP systems at many major corporations can increase audit-related risks such as business interruption, data base security, process interdependency, and overall control risk (Hunton, Wright, and Wright 2004). As technological developments continue, auditors must expand their AIS knowledge and skills in order to perform effective and efficient audits (POB 2000; Kinney 2001; AICPA 2002). Prior research suggests that expertise in the AIS domain may make auditors more cognizant of AIS-specific risks and provide them with the sophisticated audit skills required in such settings (Lilly 1997; Hunton et al. 2004). To our knowledge, our study is the first to examine whether auditors’ AIS expertise levels affect their risk assessments and subsequent testing decisions in a complex AIS setting. http://idea.library.drexel.edu/handle/1860/2640 Title: Do cross-border listing firms manage earnings or seize a window of opportunity? <br/> <br/>Authors: Ndubizu, Gordian A. <br/> <br/>Abstract: Firms raising new equity capital at cross-listing (IPO) and those crosslisting existing home-country public shares (non-IPO) benefit from earnings that are high when they cross-list on U.S. stock exchanges. IPO firms have greater benefits than non-IPO firms because they receive cash infusion at listing. I find that performance (ROA) and cash flows peak at cross-listing period for all cross-border firms. Using a matched-firm research design to control for industry and performance, the results suggest that both IPO and non-IPO firms time cross-listing when performance is peaking (seize a window of opportunity). Further tests investigate whether IPO and non-IPO firms differ in their incentives to engage in earnings management at the time of crosslisting. The results suggest that both appear to engage in the same level of earnings management at the time of cross-listing. This suggests that incentives to boost earnings to obtain higher cash infusion are not the main motivation for the earnings management observed. Other incentives, such as greater investor recognition could be a stronger motivation. http://idea.library.drexel.edu/handle/1860/2620 Title: Validity of the structural properties of text-based causal maps: an empirical assessment <br/> <br/>Authors: Nadkarni, Sucheta; Narayanan, V.K. <br/> <br/>Abstract: Recently, text-based causal maps (TBCMs) have generated enthusiasm as a methodological tool because they provide a way of accessing large, untapped sources of data generated by organizations. Although TBCMs have been used extensively in organizational behavior and strategic management research, studies assessing the psychometric properties of TBCM measures are virtually non-existent. With the intention of facilitating large sample substantive research using TBCMs, we examine the construct validity of two most frequently employed structural properties of TBCMs: complexity and centrality. In assessing construct validity, we examine the internal consistency, dimensionality and predictive validity of the structural properties. Our results suggest that complexity is not a general cognitive attribute. Rather, it is indicative of domain knowledge. On the other hand, centrality, which reflects the degree of hierarchy characterizing the TBCM, is related to cognitive ability, and may reflect general information processing. Moreover, we found that complexity and centrality, but not cognitive ability, predicted student performance. We discuss the implications of these results. http://idea.library.drexel.edu/handle/1860/2618 Title: The neuropsychology of borderline personality disorder: a meta-analysis and review <br/> <br/>Authors: Ruocco, Anthony C. <br/> <br/>Abstract: The neuropsychological profile of borderline personality disorder (BPD) is unclear. Past investigations have produced seemingly inconsistent results of precisely what neuropsychological deficits characterize the patient with BPD. A meta-analysis of 10 studies was conducted comparing BPD and healthy comparison groups on select neuropsychological measures comprising six domains of functioning: attention, cognitive flexibility, learning and memory, planning, speeded processing, and visuospatial abilities. BPD participants performed more poorly than controls across all neuropsychological domains, with mean effect sizes (Cohen’s d) ranging from -.29 for cognitive flexibility to -1.43 for planning. The results suggest that persons with BPD perform more poorly than healthy comparison groups in multiple neurocognitive domains and that these deficits may be more strongly lateralized to the right hemisphere. Although neuropsychological testing appears to be sensitive to the neurocognitive deficits of BPD, the clinical utility of these results is limited. Implications of these findings for future neurocognitive investigations of BPD are discussed. http://idea.library.drexel.edu/handle/1860/2614 Title: Dynamic correlation analysis of financial contagion: evidence from Asian markets <br/> <br/>Authors: Chiang, Thomas C.; Jeon, Bang Nam; Li, Huimin <br/> <br/>Abstract: We apply a dynamic conditional correlation model to nine Asian daily stock-return data from 1996 to 2003. The empirical evidence confirms a contagion effect. By analyzing the correlation-coefficient series, we identify two phases of the Asian crisis. The first shows an increase in correlation (contagion), and the second shows a continued high correlation (herding). Statistical analysis of the correlation coefficients shows shift in variance during the crisis period, casting doubt on the benefit of international portfolio diversification. Evidence shows that international sovereign credit-rating agencies play a significant role in shaping the structure of dynamic correlations in the Asian markets. http://idea.library.drexel.edu/handle/1860/2610 Title: The relationship between work commitment models and employee withdrawal intentions <br/> <br/>Authors: Carmeli, Abraham; Gefen, David <br/> <br/>Abstract: This study is an attempt to contribute to an emerging stream of research (e.g., Cohen, 1999, 2000), which attempts to explore how work commitment forms affect one another and how together they serve to influence work behaviour and outcomes. Drawing on Morrow’s (1993) five universal forms of work commitment, we tested the relationships between two work commitment models, namely Morrow (1993) and Randall and Cote (1991), and two forms of employee withdrawal intentions: from their organisation and from their occupation. To this end, we investigated professional employees (social workers) employed in the Israeli healthcare system through a structured questionnaire. Path analysis results cast doubt on the applicability of both models in their original form, across scenarios. At the same time, with some modifications, both models show a good potential for explaining variance in employee withdrawal intentions from both their organisation and their occupation. This research contributes to work commitment literature by (1) providing empirical findings and theoretical interpretations regarding the role of a particular professional setting in explaining the interrelationships among models of work commitment, and (2) how some constellations of different work commitment foci explain multiple withdrawal intentions. http://idea.library.drexel.edu/handle/1860/2592 Title: Dynamic delegation: shared, hierarchical, and deindividualized leadership in extreme action teams <br/> <br/>Authors: Klein, Katherine J.; Ziegert, Jonathan C.; Knight, Andrew P.; Xiao, Yan <br/> <br/>Abstract: This paper examines the leadership of extreme action teams—teams whose highly skilled members cooperate to perform urgent, unpredictable, interdependent, and highly consequential tasks while simultaneously coping with frequent changes in team composition and training their teams’ novice members. Our qualitative investigation of the leadership of extreme action medical teams in an emergency trauma center revealed a hierarchical, deindividualized system of shared leadership. At the heart of this system is dynamic delegation: senior leaders’ rapid and repeated delegation of the active leadership role to and withdrawal of the active leadership role from more junior leaders of the team. Our findings suggest that dynamic delegation enhances extreme action teams’ ability to perform reliably while also building their novice team members’ skills. We highlight the contingencies that guide senior leaders’ delegation and withdrawal of the active leadership role, as well as the values and structures that motivate and enable the shared, ongoing practice of dynamic delegation. Further, we suggest that extreme action teams and other “improvisational” organizational units may achieve swift coordination and reliable performance by melding hierarchical and bureaucratic role-based structures with flexibility-enhancing processes. The insights emerging from our findings at once extend and challenge prior leadership theory and research, paving the way for further theory development and research on team leadership in dynamic settings. http://idea.library.drexel.edu/handle/1860/2540 Title: Investigating postadoption utilization: an examination into the role of interorganizational and technology trust <br/> <br/>Authors: Lippert, Susan K. <br/> <br/>Abstract: Grounded in the technology acceptance model (TAM), this study examines the influence of technology trust and interorganizational trust on postadoption utilization. This study extends the innovation diffusion literature by drawing upon past diffusion research and considering trust-based determinants in facilitating technology usage. Field interviews were conducted to develop an understanding of the user population and the unique challenges the individuals experienced while working with the new system. The results of the interviews enabled the author to identify which variables to investigate further through the use of a survey data collection protocol. In the present study, 273 first-tier supply chain members of the second-largest U.S. automotive service-parts logistics operation, who were recently introduced to a new supply chain management technology, were surveyed. Using a structural equation model, nine hypotheses were tested. As hypothesized, an individual’s technology trust and interorganizational trust have an effect on perceived ease of use and perceived usefulness, which further influence postadoption technology utilization behavior. The results suggest that even in supply chains where usage is mandated, the presence of technology and interorganizational trust can increase individual utilization of new technologies. Implications of this study along with suggestions for future research are provided.