2024-03-28T21:58:17Zhttps://thescholarship.ecu.edu/oai/requestoai:TheScholarship.intra.ecu.edu:10342/98422022-02-23T08:15:06Zcom_10342_5com_10342_1col_10342_7
Active Fund Managers and Earnings Management at Portfolio Companies
Ngo, Thanh
Mutual Funds
Active versus Passive Funds
Earnings Management
2022-02-22T18:39:06Z
2022-02-22T18:39:06Z
2020-06-27
Article
1475-7702
http://hdl.handle.net/10342/9842
10.1108/raf-11-2017-0209
en_US
oai:TheScholarship.intra.ecu.edu:10342/98472022-02-23T08:15:02Zcom_10342_5com_10342_1col_10342_7
Institutional Ownership Stability and Dividend Payout Policy
Ngo, Thanh
Dividend
Payout policy
Institutional ownership stability
2022-02-22T18:39:34Z
2022-02-22T18:39:34Z
2017-10-09
Article
0307-4358
http://hdl.handle.net/10342/9847
10.1108/mf-09-2016-0272
en_US
oai:TheScholarship.intra.ecu.edu:10342/50972021-03-03T20:58:46Zcom_10342_5com_10342_1com_10342_122col_10342_37col_10342_124
Embedded and Exposed: Exploring the Lived Experiences of African American Tourists
Tucker, Charis N.
Deale, Cynthia S.
Hospitality Leadership
Sustainability
African American studies
Tourist experiences
The United States is experiencing a shift in racial demographics. Recent projections suggest that minority groups will make up nearly 50% of the population by 2023. Such increases have made the topics of race, ethnicity, and culture an appealing area of study for researchers and tourism professionals alike. Existing explanations of differences in African American travel suggest that decisions are made due to marginality (generally economic) or ethnicity (subcultural values). Because travel preferences may be a byproduct of learned behaviors passed down through generations, it is imperative to understand both current and historical aspects of leisure behavior. The stories of 12 African American tourists provided information which suggests that marginality, ethnicity, and issues related to discrimination impact their attitudes and behaviors regarding tourism choice. Capturing the voices of African American travelers offers a more inclusive understanding of their travel experiences, while at the same time offering explanations between the relationship between race and tourism.
2016-01-14T17:15:03Z
2016-01-14T17:15:03Z
1/13/16
Master's Thesis
http://hdl.handle.net/10342/5097
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/115122022-10-14T07:15:59Zcom_10342_5com_10342_1col_10342_7
Non-Operating Earnings and Firm Risk
Ngo, Thanh
Jory, Surendranath
Wang, Hongxia
non-operating earnings
earnings volatility
stock price volatility
2022-10-13T18:57:16Z
2022-10-13T18:57:16Z
2021
Article
1058-3300
http://hdl.handle.net/10342/11512
10.1002/rfe.1111
en_US
oai:TheScholarship.intra.ecu.edu:10342/62592022-11-08T16:49:59Zcom_10342_5com_10342_1col_10342_6col_10342_72
A Case Study on the Statistical Sensitivity of Conclusions in an Auditor's Going Concern Report
Holloway, Brandon
Reisch, John
Going Concern
Audit
I have developed a case study that addresses how auditors evaluate a client’s going concern assumption. In this case scenario, the client has significant negative trends indicating doubt about its ability to continue as a going concern. To mitigate the going concern issue, the client uses a discounted cash flow valuation to show the auditors its projected financial position. Students, acting as auditors, must evaluate the feasibility of management’s discounted cash flow analysis and make a judgment on whether the going concern issue is mitigated.
2017-06-19T14:02:19Z
2017-06-19T14:02:19Z
2017-05
2017-05-10
May 2017
2017-06-14T20:03:56Z
Honors Thesis
http://hdl.handle.net/10342/6259
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/115732022-10-22T07:19:02Zcom_10342_5com_10342_1col_10342_9
Behavior Change Through Wearables: The Interplay Between Self-Leadership and IT-Based Leadership
Eseryel, U. Yeliz
Lehrer, Christiane
Rieder, Annamina
Jung, Reinhard
Health information systems
Technology-based leadership
Behavior change
2022-10-21T12:30:23Z
2022-10-21T12:30:23Z
2021-05-24
Article
1019-6781
http://hdl.handle.net/10342/11573
10.1007/s12525-021-00474-3
en_US
oai:TheScholarship.intra.ecu.edu:10342/62702022-09-29T15:25:23Zcom_10342_5com_10342_1col_10342_6col_10342_72
DO JURORS HOLD AUDITORS TO A DIFFERENT NEGLIGENCE STANDARD UNDER U.S. GAAP AND IFRS?
Glave, Sarah E
O'Reilly, Dennis
Accounting
US GAAP
IFRS
In order to fulfill the requirements of East Carolina University’s Honors College, I created the research study described in this paper to examine the effects on auditor liability under United States Generally Accepted Accounting Principles compared to the International Financial Reporting Standards. The Financial Accounting Standards Board and the International Accounting Standards Board have been working towards convergence between U.S. GAAP, a rules-based system, and IFRS, a principles-based system. This research study examines whether potential jurors would hold auditors to a different negligence standard between rules-based and principles-based accounting. This study also explores how juror assessments of auditor responsibility differ when auditor liability is limited, as opposed to, unlimited. An experiment was conducted with students at a large state university representing jurors. I found evidence that auditor liability was held to a higher dollar value under unlimited liability and when relevant accounting standards were rules-based.
2017-06-19T14:16:53Z
2017-06-19T14:16:53Z
2017-05
2017-05-04
May 2017
2017-06-14T19:54:25Z
Honors Thesis
http://hdl.handle.net/10342/6270
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/75662022-03-29T12:54:49Zcom_10342_5com_10342_1com_10342_74com_10342_73col_10342_9col_10342_106
Systems, methods and computer program products for creating and maintaining electronic medical records
Pories, Walter J.
Tabrizi, Mohammad
medical records
database
Systems, methods, and computer program products that generate electronic clinical medical records from patient encounters are provided. An illness for a particular patient is entered into a data processing system via an input device. Next, a defined retrievable clinical lexicon for that illness is displayed via the input device. The defined retrievable clinical lexicon comprises words and phrases associated with the illness. After the lexicon is displayed, a subset of words and phrases is selected from the lexicon for that patient encounter. A clinical medical record is then generated from the selected subset of words and phrases. A clinical medical record may be stored with like records for that patient and other patients, and associated with demographic records, fiscal records, drug administration records and the like for the patient. The collection of clinical records so created may be readily searched due to the enhanced uniformity of the records so created.
2019-12-02T15:43:39Z
2019-12-02T15:43:39Z
2002-07-04
Patent
International Publication # WO2002052482A2
http://hdl.handle.net/10342/7566
en_US
https://patents.google.com/patent/WO2002052482A2/en?oq=inassignee:%22East+Carolina%22
oai:TheScholarship.intra.ecu.edu:10342/63822021-03-03T21:15:13Zcom_10342_5com_10342_1com_10342_122com_10342_2com_10342_6421col_10342_37col_10342_124col_10342_8858col_10342_6422
BARRIERS TO SUSTAINABILITY: A CROSS-CASE ANALYSIS OF SMALL TOURISM ACCOMMODATION ENTERPRISES (STAEs) IN DARE COUNTY, NORTH CAROLINA
Midgett, Chelsea C.
Deale, Cynthia S.
School of Hospitality Leadership
barriers
small tourism accommodation enterprises
case study
cross-case analysis
Small tourism accommodation enterprises (STAEs) are a continually growing segment of the hospitality industry, with considerable influence on the adoption of sustainability. Incorporating sustainability can present challenges, especially in STAEs. To explore this phenomenon, a cross-case analysis was conducted in the summer of 2016 focusing on STAEs in Dare County in the Outer Banks of North Carolina. This analysis aimed to determine if STAEs lacked the incorporation of sustainability or simply were failing to advertise and then, if STAEs did lack the incorporation of sustainability, to identify the barriers. The findings indicated low to some levels and degree/understanding of sustainability in the majority of STAEs due to cost, owner/operator's knowledge and understanding, a disconnect with outside forces, and availability. Seasonality and sustainability marketing were also found to function within some of these barriers. Specific outlets of low to high incorporation of sustainability in STAEs were also revealed.
2017-08-09T16:24:30Z
2018-03-14T18:00:41Z
2017-08
2017-07-05
August 2017
2017-08-07T21:52:16Z
Master's Thesis
http://hdl.handle.net/10342/6382
en
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/98432022-02-23T08:15:05Zcom_10342_5com_10342_1col_10342_7
Options Trades, Short Sales and Real Earnings Management
Ngo, Thanh
Stock Options
Short Selling
Real Earnings Management
2022-02-22T18:39:11Z
2022-02-22T18:39:11Z
2019-02-17
Article
0001-4788
http://hdl.handle.net/10342/9843
10.1080/00014788.2019.1573655
en_US
oai:TheScholarship.intra.ecu.edu:10342/68602022-10-03T17:24:50Zcom_10342_1com_10342_5col_10342_72col_10342_10
Efficiency Analysis of Women's Collegiate Athletics
Nandwani, Meenal
Falasca, Mauro
Marketing and Supply Chain Management
Women’s Athletics, Financial Efficiency, Data Envelopment Analysis
Allegations of lack of institutional control, unethical conduct and out-of-control spending by university athletic departments have prompted the necessity to investigate the efficiency of collegiate sports programs. This investigation develops a novel analytical approach to measure the efficiency of university athletic departments. This study specifically focuses on three primary indicators of intercollegiate athletic success (total revenues generated, student-athlete graduation rate, and athletic performance) within the context of women’s athletics programs. The findings of this study suggest that certain women’s athletic programs are more financially efficient than others and provide potential solutions to increase the efficiency of athletic departments.
2018-07-11T18:17:48Z
2020-05-01T08:01:54Z
2018-05
2018-05-01
May 2018
2018-07-03T17:16:52Z
Honors Thesis
http://hdl.handle.net/10342/6860
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/48322021-03-03T20:56:34Zcom_10342_1com_10342_5col_10342_72col_10342_10
THE RELATIONSHIP OF ORGANIZATIONAL QUALITY MANAGEMENT PRACTICE WITH SUPPLY CHAIN RISK MANAGEMENT PROGRAM MATURITY
Florio, Tyler
Dellana, Scott
Marketing and Supply Chain Management
Supply chain
Risk management
ISO
Various companies covering a wide variety of industries are ISO certified. Because ISO is intended to unify and improve business practices as a whole, the question raises itself: Are companies who are ISO certified better equipped to handle risk? Companies using ISO 9000 and ISO 31000, specifically, are the top candidates to potentially be best equipped to handle any issues pertaining to risk. Researching companies who have ISO certifications and how their business has improved since implementing ISO standards can help us to better understand if these standardizations actually assist in protecting a company’s assets, operations, and its structure. Companies who do not use standards of quality certifications will also be assessed to see how they efficiently there business runs and how they handle risk. This research will assist in verifying the following statement: A company's use of standardized quality certifications, specifically International Standard of Organization certifications, ensure a high level of risk aversion and correction through more efficient business standards and practices when implemented compared to the level of risk management of companies who do not implement these certifications.
2015-05-07T20:06:39Z
2015-05-07T20:06:39Z
2015
Honors Thesis
Florio, Tyler. (2015). THE RELATIONSHIP OF ORGANIZATIONAL QUALITY MANAGEMENT PRACTICE WITH SUPPLY CHAIN RISK MANAGEMENT PROGRAM MATURITY. Unpublished Manuscript, Honors College, East Carolina University, Greenville, N.C.
http://hdl.handle.net/10342/4832
oai:TheScholarship.intra.ecu.edu:10342/55802022-10-04T18:59:56Zcom_10342_5com_10342_1col_10342_6col_10342_72
The Impact of Client and Auditor Gender on Auditors’ Judgments: A Replication and Extension
Little, Raleigh E.
Reisch, John
Accounting
Accounting
Audit
Gender Stereotypes
Bias
This study is a replication and extension of a previously published experiment. We replicate an experiment that examines whether an auditor’s judgment is influenced by the gender of a client and the gender of the auditor. We modified the instrument to test whether a potential impairment of auditor independence also impacts an auditor’s judgment. We find equivocal support for the initial experiment; specifically, the client’s gender has a significant effect on auditors’ judgment but we find no impact based on the gender of the auditor. In addition, we find that the potential impairment of the auditor did not impact the auditors’ judgments.
2016-06-14T14:10:57Z
2016-06-14T14:10:57Z
2016-05
2016-05-02
May 2016
2016-06-14T13:19:21Z
Honors Thesis
http://hdl.handle.net/10342/5580
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/107132022-06-23T07:16:05Zcom_10342_5com_10342_1col_10342_6
Auditing While Black: Revealing Microaggressions Faced by Black Professionals in Public Accounting
Davis, Phebian L.
Dickins, Denise
Higgs, Julia L.
Reid, Joseph D.
diversity
Black accountants
microaggression
2022-06-22T15:42:43Z
2022-06-22T15:42:43Z
2021
Article
1936-1270
http://hdl.handle.net/10342/10713
10.2308/CIIA-2020-035
en
oai:TheScholarship.intra.ecu.edu:10342/62332022-09-29T16:21:25Zcom_10342_5com_10342_1col_10342_6col_10342_72
Exploring Irish Fiddling: A Traditional Performance
Pashby, Shannon Nicole
Nelson, Jocelyn
Accounting
Violin
Traditional Irish
Through earning my Minor in Music with a concentration in Violin Performance, I never encountered chances to learn traditional music. My studies were mostly focused on classical sonatas, concertos, and technique refining works including etudes, scales, and arpeggios. This research project is valuable to me, as it gave me insight into a topic that I had always been interested in, but never had the chance to perform. Each piece of music has its own background and story that shows when one plays the music. Learning, listening to, and researching the pieces composed a significant portion of my research. Finally, practicing the selected music solidified my preparation for the final project as I explored what each piece had to offer. For this research recital project, I incorporated as much of the truly traditional aspects of Irish fiddle music as is feasible. This project allowed me to explore the Celtic music genre at a deeper level. The performance required me to combine all the techniques and advice I've gained over the years in addition to the new skills I acquired as I carried out this process.
2017-06-16T13:10:36Z
2017-06-16T13:10:36Z
2017-05
2017-05-05
May 2017
2017-06-15T18:00:01Z
Honors Creative Endeavor
http://hdl.handle.net/10342/6233
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/16982021-03-03T20:52:53Zcom_10342_1com_10342_5com_10342_6421col_10342_72col_10342_37col_10342_6422
Measuring Importance, Performance, and Frequency of Green Initiatives among North Carolina Bed and Breakfast Operators: A Pilot Study
Sanderson, Mary S.
Crawford, Alleah
School of Hospitality Leadership
Bed and breakfast (B&B)
North Carolina
Importance-performance analysis (IPA)
Green initiatives
Pilot study
Sustainability
A bed and breakfast (B&B) is a house or small hotel where someone can rent a room for a price that includes breakfast the next morning (Bed and Breakfast, 2012). According to Tsai (2008), green hotels are lodging facilities that use "operation techniques that have a low impact on the environment, while maintaining their business environment, to provide clients with green products (meals), green services (housekeeping), and living environments that are natural, healthy, clean, and comfortable" (p.286). In order to better understand the adoption of green practices within the NC B&B industry, the purpose of this study was to investigate, not only how important green initiatives are to owner/operators, but also how frequently they are performed. The research design that this study employed was a cross-sectional design, and an importance-performance analysis (IPA) was used to analyze the data. From the data gathered for this study, a list of most frequently used green practices of North Carolina B&Bs was generated. The results of the study showed that NC B&Bs are implementing green practices well in all categories, except for marketing.
2013-05-22T13:47:33Z
2015-05-20T06:30:13Z
2013
Undergraduate Thesis
http://hdl.handle.net/10342/1698
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/107172022-06-23T07:16:05Zcom_10342_5com_10342_1col_10342_9
New Findings on Student Multitasking with Mobile Devices and Student Success
Eseryel, U. Yeliz
Jiang, Dan
Eseryel, Deniz
multitasking
undergraduate students
learning performance
2022-06-22T15:43:16Z
2022-06-22T15:43:16Z
2021-03-04
Article
2165-3151
http://hdl.handle.net/10342/10717
10.28945/4723
en
oai:TheScholarship.intra.ecu.edu:10342/68202022-09-29T16:51:09Zcom_10342_5com_10342_1col_10342_7col_10342_72
Acquisition of Financial Education Among College Students: How Attitudes and Future Expectations Shape Desire for Personal Finance Educatio
Smith, Haley M
Beierlein, Jaclyn
Finance
personal finance, education
This study used a sample of undergraduate students at a public university to determine students’ interest in and views of personal finance. Students who were surveyed responded that personal finance topics are important, but they are not taking the initiative to learn about such issues. Additionally, this research found that females may be less motivated to learn about personal finance topics, perhaps because they expect to rely on their spouses, while males are more motivated to learn about personal finance topics, perhaps because they have higher expectations that they will make future financial decisions alone.
2018-07-10T12:08:00Z
2018-07-10T12:08:00Z
2018-05
2018-05-24
May 2018
2018-07-03T17:11:06Z
Honors Thesis
http://hdl.handle.net/10342/6820
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/120832023-02-02T08:15:52Zcom_10342_5com_10342_1col_10342_10
The Effects of Task Service Fit on Brand Loyalty: A Study of Branded Apps
Tran, Trang P.
Furner, Christopher P.
Brand Co-Creation
Brand Loyalty
Branded Apps
2023-02-01T16:29:27Z
2023-02-01T16:29:27Z
2022
Article
1941-627X
http://hdl.handle.net/10342/12083
10.4018/IJESMA.285545
en_US
oai:TheScholarship.intra.ecu.edu:10342/107142022-06-23T07:16:06Zcom_10342_5com_10342_1col_10342_9
A Cognitive Approach to Assessing the Materials in Problem-Based Learning Environments
Drake, John R.
Paul, Ravi
cognitive biases
problem-based learning
continuous improvement
2022-06-22T15:42:47Z
2022-06-22T15:42:47Z
2021
Article
2165-3151
http://hdl.handle.net/10342/10714
10.28945/4812
en
oai:TheScholarship.intra.ecu.edu:10342/68412022-09-30T17:38:08Zcom_10342_5com_10342_1col_10342_6col_10342_72
Public Perception of Tax Avoidance
Eker, Rachel M
Quick, Linda
Accounting
Tax
Public Perception
Ethics
Many conversations about business ethics involve the question of if something is legal, is it ethical? This research study examines participants’ personal ethical beliefs about tax havens, tax avoidance, tax evasion. It also compares how participants react to media biases and if the factors presented affect the participant’s ethical views of tax decisions.
Participants believe that tax avoidance, while legal, is slightly unethical. Biases in media sources can also affect a participant’s viewpoint of a company or person. Companies and individuals should use this evidence in determining the harm of their reputation if there were to be a scandal involving tax avoidance strategies.
2018-07-10T17:48:38Z
2018-07-10T17:48:38Z
2018-05
2018-05-03
May 2018
2018-07-03T17:15:04Z
Honors Thesis
http://hdl.handle.net/10342/6841
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/107212022-06-23T07:16:07Zcom_10342_5com_10342_1col_10342_6
Seeing is Believing: The Effects of Images on Trust and Purchase Intent in eWOM for Hedonic and Utilitarian Products
Zinko, Robert
de Burgh-Woodman, Helene
Furner, Zhan Zhang
Kim, Soo Jung
Consumer Behavior
E-Commerce
Purchase Intention
2022-06-22T17:44:37Z
2022-06-22T17:44:37Z
2021-03
Article
1546-2234
http://hdl.handle.net/10342/10721
10.4018/JOEUC.20210301.oa5
en
oai:TheScholarship.intra.ecu.edu:10342/68452022-09-30T17:29:10Zcom_10342_1com_10342_5com_10342_6421col_10342_72col_10342_10col_10342_6422
Sustainability Attitudes of College Students as Future Business Leaders
Hinton, Garrett William
Kirchoff, Jon
Marketing and Supply Chain Management
Sustainability Attitudes, Employment Desires
Limited time and finite resources are motivating firms to make significant changes in policy and business practices to maintain profits, sustain the environment, and further a companies’ strategic goals. Managers now value sustainability information and do not discard sustainability activities as being a burden for a firm's financial viability. This is a step in the right direction, but the current CEOs and leaders of today’s business world will only drive businesses for so long and will eventually hand to reins to a new generation of business leaders. The future of business lies with college students, the soon-to-be future employees in the business world.
Sustainability has become an almost ubiquitous term at colleges and universities across the United States and world. Professors and managers can stress the importance of sustainable business practices to their students and employees respectively, but are they listening and comprehending? Several recent studies on business education indicate that including sustainability as a topic in the curriculum of universities and business schools is becoming a trend. Introducing a select few students is just the first step though. To witness real change, sustainability must become a focus across all curriculums. This is just the first piece to our two-pronged question. Whether students are conceptualizing sustainability remains to be seen.
During the Spring, 2018 semester, an electronic survey will be distributed to undergrads in classrooms through Qualtrics Solutions. Survey participants undergrad students currently studying supply chain management at East Carolina University. These are students who have been introduced to the concept of sustainability. We will be testing to see what their attitudes and behaviors towards the concept are, and if there is any effect on their employment choices later in life.
2018-07-10T17:50:32Z
2018-07-10T17:50:32Z
2018-05
2018-05-03
May 2018
2018-07-03T17:13:39Z
Honors Thesis
http://hdl.handle.net/10342/6845
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/109022022-07-21T08:32:53Zcom_10342_5com_10342_1col_10342_8
Development of a Clinical Research Consortium Position Interview Panel within the Department of Veterans Affairs Health Care System
Johnson, Marcus R.
Willis, Cyenthia
Velarde, Kandi
Bratcher, Karen
Condon, Debra
Clinical Research
Management
Hiring
2022-07-20T14:09:52Z
2022-07-20T14:09:52Z
2021
Article
1539-1590
http://hdl.handle.net/10342/10902
en_US
oai:TheScholarship.intra.ecu.edu:10342/98442022-02-23T08:15:05Zcom_10342_5com_10342_1col_10342_7
Real Activities Manipulation and Firm Valuation
Ngo, Thanh
Earnings Management
Real Activities Manipulation
Mispricing
2022-02-22T18:39:17Z
2022-02-22T18:39:17Z
2018-08-09
Article
0924-865X
http://hdl.handle.net/10342/9844
10.1007/s11156-017-0659-4
en_US
oai:TheScholarship.intra.ecu.edu:10342/99942022-03-12T08:15:19Zcom_10342_5com_10342_1col_10342_37
Women at a Music Festival: Biological Sex Defining Motivation and Behavioral Intentions
Lee, Seung Hyan
Music festival
Female
Motivation
2022-03-11T18:01:51Z
2022-03-11T18:01:51Z
2015-06-24
Article
1525-9951
http://hdl.handle.net/10342/9994
10.3727/152599515X14297053839818
en_US
oai:TheScholarship.intra.ecu.edu:10342/48172021-03-03T20:56:31Zcom_10342_1com_10342_5col_10342_72col_10342_37oai:TheScholarship.intra.ecu.edu:10342/99222022-12-12T18:04:14Zcom_10342_5com_10342_1col_10342_37
Embedded and Exposed: Exploring the Lived Experiences of African American Tourists
Deale, Cynthia S.
African Americans
tourists
qualitative
2022-03-10T13:25:41Z
2022-03-10T13:25:41Z
2018-03-03
Article
1476-6825
http://hdl.handle.net/10342/9922
10.1080/14766825.2018.1445745
en_US
oai:TheScholarship.intra.ecu.edu:10342/116492022-10-25T08:35:35Zcom_10342_5com_10342_1col_10342_9
Why Users Comply with Wearables: The Role of Contextual Self-Efficacy in Behavioral Change
Eseryel, U. Yeliz
Rieder, Annamina
Lehrer, Christiane
Jung, Reinhard
Wearables
personal health
Behavioral Change
2022-10-24T14:04:23Z
2022-10-24T14:04:23Z
2021
Article
1044-7318
http://hdl.handle.net/10342/11649
10.1080/10447318.2020.1819669
en_US
oai:TheScholarship.intra.ecu.edu:10342/56072022-10-04T15:57:11Zcom_10342_5com_10342_1col_10342_6col_10342_72
Examining Motivational Factors That Influence the Likelihood of Fraud
Roebuck, Samuel
Quick , Linda
Accounting
Fraud, Accounting
In partial fulfillment of my undergraduate Honors College requirements, I have conducted the research study described in this paper investigating the motivational factors that influence the likelihood of fraud. In recent past, corporate America has seen some of the largest fraud scandals in history. This research study examined motivational factors, used as independent variables, money, ideology, and coercion to see how participants responded to hypothetical scenarios in which they had to make a decision on revenue recognition. By distributing online surveys, I collected data supporting the idea that ideology potentially is a stronger motivational than money or coercion. By analyzing and running tests through SAS Analytical Software, the data directionally supported my hypotheses. After conducting further analysis, interesting facts show that those employees who have been working for six months or more are more likely to fraudulently recognize more revenue than those who have been working less than six months. This information could lead to serious insights on how companies and auditors should address different scenarios.
2016-06-14T14:35:18Z
2017-08-24T14:50:54Z
2016-05
2016-05-05
May 2016
2016-06-14T13:20:17Z
Honors Thesis
http://hdl.handle.net/10342/5607
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/122072023-02-08T08:16:38Zcom_10342_5com_10342_1col_10342_6
The Infuence of Political Regime on State‑Level Disciplinary Actions of CPAs Sanctioned by the PCAOB
Dickins, Denise
Al‑Moshaigeh, Abdullah
Higgs, Julia L.
Board of Accountancy
Sanctions
Enforcement
2023-02-07T19:23:15Z
2023-02-07T19:23:15Z
2022
Article
0167-4544
http://hdl.handle.net/10342/12207
10.1007/s10551-020-04733-9
en_US
oai:TheScholarship.intra.ecu.edu:10342/68592022-09-29T16:59:04Zcom_10342_5com_10342_1col_10342_7col_10342_72
EFFECTS OF PHYSICAL CHARACTERISTICS ON INITIAL LISTING PRICE, TIME ON MARKET, AND ULTIMATE SELLING PRICE
Jones, Meredith
Luchtenberg, Kimberly
Finance
single-family residence
days on market
real estate
initial list price
ultimate selling price
housing attributes
A house is comprised of many different attributes that may affect how well it performs when listed for sale on the market. This study examines how certain physical characteristics of a house affect its listing price, time on market, and ultimate selling price. The physical characteristics in this study include age of the house, size of the house, number of bedrooms, number of bathrooms, presence of a fireplace, number of stories, and whether the home is waterfront. Data were collected from an Eastern North Carolina county and regression analysis was performed. The findings indicate age, size, number of baths, and whether a fireplace is present in a house all have a significant impact on the list price and sold price. The physical attributes of a house have no clear effect on the total number of days the house is for sale on the market.
2018-07-11T18:17:01Z
2018-07-11T18:17:01Z
2018-05
2018-04-20
May 2018
2018-07-03T17:09:52Z
Honors Thesis
http://hdl.handle.net/10342/6859
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/68672022-10-03T17:08:36Zcom_10342_1com_10342_5col_10342_72col_10342_9
Individual Virtual Competence Across the Generations in a Workforce
Tuttle, Madeline Claire
Paul, Ravi
Management Information Systems (MIS)
Individual Virtual Competence
Virtuality
Generations on a Virtual Team
Many companies have found huge benefits in having work groups who have the flexibility to work from any location at any time by using various tools for virtual communication, also known as virtual teams. The success of a virtual team is dependent on many factors. These factors include computer self-efficacy, remote work self-efficacy, virtual media skill, and virtual social skill, the four components that make up the Individual Virtual Competence construct. These factors also include generational differences that play a role in shaping how a team works. This paper intends to determine how Individual Virtual Competence differs across the different generations in a workforce and the distinguishing factors of these generations that could account for these differences.
2018-07-12T16:08:36Z
2018-07-12T16:08:36Z
2018-05
2018-05-01
May 2018
2018-07-03T17:16:56Z
Honors Thesis
http://hdl.handle.net/10342/6867
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/47642021-03-03T20:55:54Zcom_10342_1com_10342_5col_10342_72col_10342_10
Marketing Development with New Detroit Resto-Mods
Schachle, Brendan
Zemanek, James E. Jr
Marketing and Supply Chain Management
Marketing
Business
This project gave me the ability to combine the two different types of Senior Honors Projects, the research-based thesis paper and the creative endeavor. I started out doing research into the company New Detroit Resto-Mods, a local small business that specializes in the restoration of American muscle cars. I also performed research in the automotive restoration industry and the environment around the company. The creative aspect started when I began helping develop things that would aid the company in growing from a relatively small business based on a love and enthusiasm for classic American muscle into what has the potential to be a larger business that is able to serve a variety of customers.
2015-04-27T21:00:44Z
2015-04-27T21:00:44Z
2015
Honors Thesis
Schachle, Brendan. (2015). Marketing Development with New Detroit Resto-Mods. Unpublished manuscript, Honors College, East Carolina University, Greenville, N.C.
http://hdl.handle.net/10342/4764
oai:TheScholarship.intra.ecu.edu:10342/68372022-10-03T17:27:44Zcom_10342_1com_10342_5col_10342_72col_10342_10
Mastering Branding Application: The Relationship Between University Branding and Program Enrollment
Flowers, Allison
Rowe, William
Marketing and Supply Chain Management
Marketing
branding
university branding
MBA
business school
In recent years, university enrollment, in particular that of Master of Business Administration programs (MBA), has experienced a noticeable decline. Though there are a number of factors that may affect enrollment rates, a university’s marketing and branding are two facets of its persona that may have a significant impact. The purpose of this study is to define the characteristics of the ECU MBA brand and to develop a strategy that can be utilized to increase the quality of its perception from the viewpoints of current students. In terms of methodology, qualitative and quantitative data were gathered by implementing surveys among current ECU College of Business students. It can be concluded that there is a high level of brand recognition and brand loyalty to the ECU MBA program among undergraduate students surveyed. This study suggests ECU may combat negative enrollment trends by focusing marketing efforts around these student perceptions.
2018-07-10T17:35:47Z
2018-07-10T17:35:47Z
2018-05
2018-05-01
May 2018
2018-07-03T17:16:54Z
Honors Thesis
http://hdl.handle.net/10342/6837
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/124792023-04-19T14:27:15Zcom_10342_5com_10342_1col_10342_9
Using STEM Camps to Improve Female Interest in Technology Careers
Reed, April H.
Angolia, Mark G.
Sluder, Lyubov G.
Pagliari, Leslie R.
STEM
technology gender gap
management information systems
2023-04-19T14:27:15Z
2023-04-19T14:27:15Z
2022
Article
2325-4009
http://hdl.handle.net/10342/12479
10.5195/jyd.2022.1233
en_US
oai:TheScholarship.intra.ecu.edu:10342/99452022-03-12T08:15:18Zcom_10342_5com_10342_1col_10342_37
Exploring the Role of Human Judgment in Making Discount Decisions in the Lodging Industry
Lee, Seung Hyun
Lodging Industry
Discount Decisions
Human Judgment
2022-03-11T17:08:50Z
2022-03-11T17:08:50Z
2015-01-02
Article
1091-3211
http://hdl.handle.net/10342/9945
10.1080/10913211.2015.1040703
en_US
oai:TheScholarship.intra.ecu.edu:10342/62832022-09-29T15:27:09Zcom_10342_5com_10342_1col_10342_6col_10342_72
EVALUATING EMPLOYEES’ RESPONSES TO INTERNAL CONTROLS
Wagner, Rebecca M
O'Reilly, Dennis
Accounting
Accounting
Internal Controls
Business
This study explores employees’ responses to internal controls that are put in place by management in a workplace. This study investigates if employee performance is affected by either being given a performance based bonus or penalty and whether monitoring progress during the task versus monitoring progress after a task is completed. By having participants perform word searches to simulate an everyday work task under different conditions I was able to analyze their performance to see how employees were affected by two internal controls. Using a 2x2 between-subjects based study, I manipulated the framing of the economic outcome as a penalty vs a bonus and I manipulated the timing of progress checks (intermittently throughout the task or only at the end of the task) The dependent variable was the number of words correctly found in a word search. The results of the experiment showed that the participants performed better in the bonus condition versus the penalty condition. Likewise, the participants performed better when their supervisors checked on them intermittently compared to participants who were not checked by their supervisor until the end of the task. These results allow employers to have a more comprehensive understanding of how employees are affected by internal controls in a workplace.
2017-06-19T14:26:13Z
2017-06-19T14:26:13Z
2017-05
2017-05-03
May 2017
2017-06-14T19:54:18Z
Honors Thesis
http://hdl.handle.net/10342/6283
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/117622022-11-18T08:16:11Zcom_10342_5com_10342_1col_10342_8
Manipulating Common Method Variance via Experimental Conditions
Waterwall, Brian
common method variance
psychological separation
marker variable
2022-11-17T19:44:41Z
2022-11-17T19:44:41Z
2022
Article
1477-7029
http://hdl.handle.net/10342/11762
10.34190/ejbrm.20.1.2196
en_US
oai:TheScholarship.intra.ecu.edu:10342/98452022-02-23T08:15:04Zcom_10342_5com_10342_1col_10342_7
Disentangling the Impacts of Industrial and Global Diversification on Firm Risk
Ngo, Thanh
diversification
firm risk
Financial crisis
2022-02-22T18:39:24Z
2022-02-22T18:39:24Z
2018-08-01
Article
1044-0283
http://hdl.handle.net/10342/9845
10.1016/j.gfj.2018.04.006
en_US
oai:TheScholarship.intra.ecu.edu:10342/98482022-02-22T18:39:39Zcom_10342_5com_10342_1col_10342_7
The Effect of Shareholder Activism on Bondholders and Stockholders
Ngo, Thanh
shareholder activism
bondholders
wealth-transfer effect
2022-02-22T18:39:39Z
2022-02-22T18:39:39Z
2017
Article
1062-9769
http://hdl.handle.net/10342/9848
10.1016/j.qref.2017.04.004
en_US
oai:TheScholarship.intra.ecu.edu:10342/115232022-10-15T07:16:09Zcom_10342_5com_10342_1col_10342_9
Responding to Negative Electronic Word of Mouth to Improve Purchase Intention
Furner, Christopher P.
Zinko, Robert
Patrick, Angela
Gaines, Shalanda
Kim, Mi Dya
Negri, Matthew
Orellana, Elsy
Torres, Shelby
Villarreal, Carmen
electronic word of mouth
online reviews
company responses
2022-10-14T19:13:35Z
2022-10-14T19:13:35Z
2021-06-28
Article
0718-1876
http://hdl.handle.net/10342/11523
10.3390/jtaer16060109
en_US
oai:TheScholarship.intra.ecu.edu:10342/118302022-12-09T08:16:48Zcom_10342_5com_10342_1col_10342_9
Black Lives Matter: A Perspective From Three Black Information Systems Scholars
Mbarika, Victor
Payton, Fay Cobb
Yarger, Lynette
anti-racism
Black professors
equity
2022-12-08T16:25:22Z
2022-12-08T16:25:22Z
2022
Article
1350-1917
http://hdl.handle.net/10342/11830
10.1111/isj.12342
en_US
oai:TheScholarship.intra.ecu.edu:10342/68522022-10-03T17:21:44Zcom_10342_5com_10342_1col_10342_7col_10342_72
The Impact of Social Influences on the Perceived Likelihood of Academic Dishonesty Among Undergraduate Business Students
Harrison, Joseph
Reisch, John
Finance
Academic Dishonesty
Social Impact Theory
This study explores the impacts of social influences on the perceived likelihood of undergraduate students participating in academic dishonesty. The influential factors used in this study come from Latané’s (1981) social impact theory, or SIT. The theory uses a mathematical equation to explain that the social impact experienced by an individual is a function of the strength of the information sources, immediacy (proximity of the information sources to the target), and number of information sources. This study investigates these factors as they pertain to the instructor in a classroom setting. Specifically, I examine how instructor attributes impact students’ propensity to cheat. In the study, the instructor’s strength is measured as the reputation of the instructor in the classroom, immediacy is measured as the proximity of the instructor to students, and number is measured as the number of proctors monitoring the instructor’s test setting. The objective of the study is to determine whether knowledge of these factors can assist universities in reducing the incidence of academic irregularities on campus.
2018-07-11T18:13:37Z
2018-07-11T18:13:37Z
2018-05
2018-05-01
May 2018
2018-07-03T17:16:57Z
Honors Thesis
http://hdl.handle.net/10342/6852
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/99212022-12-12T18:04:05Zcom_10342_5com_10342_1col_10342_37
What Does It Mean to Follow? An Exploration of a Followership Profile in Hospitality and Tourism
Deale, Cynthia S.
Followership
hospitality
education
2022-03-10T13:25:33Z
2022-03-10T13:25:33Z
2016-05-09
Article
1531-3220
http://hdl.handle.net/10342/9921
10.1080/15313220.2016.1180964
en_US
oai:TheScholarship.intra.ecu.edu:10342/107612022-07-07T08:31:13Zcom_10342_5com_10342_1col_10342_37
Corporate Social Responsibility Reporting in the Casino Industry: A Content Analysis
Cho, Kyuha
Choi, Younggin
Lee, Junghoon (Jay)
Hwang, Jinsoo
corporate social responsibility
content analysis
responsible gaming
2022-07-07T01:18:55Z
2022-07-07T01:18:55Z
2021-10-11
Article
2071-1050
http://hdl.handle.net/10342/10761
10.3390/su132011185
en_US
oai:TheScholarship.intra.ecu.edu:10342/98462022-02-23T08:15:03Zcom_10342_5com_10342_1col_10342_7
Real Earnings Management Activities Prior to Bond Issuance
Ngo, Thanh
Real activities manipulation
Debt issues
Earnings management
2022-02-22T18:39:30Z
2022-02-22T18:39:30Z
2017-07-01
Article
2340-9436
http://hdl.handle.net/10342/9846
10.1016/j.brq.2017.04.004
en_US
oai:TheScholarship.intra.ecu.edu:10342/133272024-02-16T17:00:39Zcom_10342_5com_10342_1col_10342_6col_10342_72
Investigating Fraud and Strategies to Decrease Fraud within Youth Sports Organizations
Hudnall, Mason
Reisch, John
Accounting
Fraud, Youth Sports
Occupation fraud is one of the most common financial crimes. Occupational fraud is defined as fraud committed by individuals against the organization that employs them. Most people that commit occupational fraud have access to the organization’s accounts. There are 3 common forms of occupational fraud but the most common is asset misappropriation. According to the Report to the Nations, in 2020 86% of all occupational fraud cases were asset misappropriation. Asset misappropriation involves the theft of assets, fraudulent disbursement of funds, and misuse of assets. Youth sports organizations are a big part of every community. These youth sports organizations are normally non-profit organizations that rely heavily on parents and other volunteers to help. This study investigates occupational fraud within youth sports organizations. Using the Fraud Triangle Theory which shows the leading indicators for fraud. The main indicators for fraud are motivation (i.e. financial struggles), opportunity (i.e. accessibility to financial accounts), and rationalization (i.e. self-justification). The findings indicate that age, position within an organization, and time period of fraud play a large role in determining who is most likely to commit occupational fraud within youth sports organizations. This study also goes into various fraud prevention methods and training that should be in place for youth sports organizations.
2024-02-16T17:00:39Z
2024-02-16T17:00:39Z
2023-12
2023-12-06
December 2023
2024-02-05T20:00:23Z
Honors Thesis
http://hdl.handle.net/10342/13327
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/107252022-06-28T07:16:05Zcom_10342_5com_10342_1col_10342_10
Evaluating Learning Space Designs for Flipped and Collaborative Learning: A Transactional Distance Approach
Swart, William
MacLeod, Ken
learning space design
transactional distance
blended learning
2022-06-27T20:25:49Z
2022-06-27T20:25:49Z
2021
Article
2227-7102
http://hdl.handle.net/10342/10725
10.3390/educsci11060292
en
oai:TheScholarship.intra.ecu.edu:10342/115272022-10-18T07:16:27Zcom_10342_5com_10342_1col_10342_9
Functional and Visionary Leadership in Self-Managing Virtual Teams
Eseryel, U. Yeliz
Crowston, Kevin
Heckman, Robert
self-managing teams
virtual teams
structuration theory
2022-10-17T14:43:16Z
2022-10-17T14:43:16Z
2021
Article
1059-6011
http://hdl.handle.net/10342/11527
10.1177/1059601120955034
en_US
oai:TheScholarship.intra.ecu.edu:10342/120062023-01-11T08:16:23Zcom_10342_5com_10342_1col_10342_37
Psychological Benefits of Purchasing Home Meal Replacement in the Context of Eco-Friendly TV Home Shopping Broadcast: The Moderating Role of Personal Norm
Lee, JungHoon (Jay)
Kim, Heather Markham
eco-friendly
TV home shopping broadcast
psychological benefits
2023-01-10T15:26:19Z
2023-01-10T15:26:19Z
2022-06-24
Article
1660-4601
http://hdl.handle.net/10342/12006
10.3390/ijerph19137759
en_US
oai:TheScholarship.intra.ecu.edu:10342/68242022-09-29T16:54:08Zcom_10342_5com_10342_1col_10342_7col_10342_72
COLLEGE STUDENTS’ PERSONAL FINANCE SKILLS AND THE ROLE OF EXTERNAL INFLUENCES
Launsby, Kaleigh L
Beierlein, Jaclyn
Finance
personal finance
financial skills
financial knowledge influences
This study examines the methods college students use to become financially literate and the manner in which they will approach unfamiliar financial situations in the future. Using survey responses from 192 undergraduate students at a large, public university, this study investigates what students know about personal finance, where they obtained their current knowledge, and where they plan to go in the future when they have financial questions. The results show college students tend to be, on average, financially literate. Results also show that students learn about personal finance from their parents and their own experience more than any other sources and that they will seek financial knowledge primarily from their parents, online, and from financial advisors when they have financial questions in the future.
2018-07-10T12:10:35Z
2020-01-23T09:01:54Z
2018-05
2018-05-01
May 2018
2018-07-03T17:09:53Z
Honors Thesis
http://hdl.handle.net/10342/6824
East Carolina University
oai:TheScholarship.intra.ecu.edu:10342/55782022-10-04T19:01:56Zcom_10342_5com_10342_1col_10342_6col_10342_72
The Objectivity of Accountants' Judgments: A Replication and Extension
Dawson, Samantha L.
Reisch, John
Accounting
objectivity
accounting
conflict of interest
contingent fee
This study examines accountants’ objectivity in estimating the value of an account. Its purpose is to determine whether professional objectivity, in generating a fair and unbiased accounting estimate, will be influenced by a possible conflict of interest. Students, proxying as accountants, completed an experiment to test the impact of two factors that could create a conflict of interest: a client’s legal position and fee structure of the engagement. We hypothesize that accountants will be influenced by their client’s legal position when providing estimates, and will be even more influenced when there is the possibility of being paid a fee contingent on the estimate.
2016-06-14T14:02:36Z
2016-06-14T14:02:36Z
2016-05
2016-05-02
May 2016
2016-06-14T13:19:16Z
Honors Thesis
http://hdl.handle.net/10342/5578
East Carolina University