2022 Research and Publication Contributions
Measuring and disclosing corporate valuations of impacts and dependencies on nature
Calibrating environmental impacts and dependencies in financial metrics, known as natural capital accounting (natural capital valuations; assessments), is critical for transparency and effective decision-making. Understanding the financial impact of a firm’s effects and dependencies on nature not only surfaces new priorities and insights, but also informs and encourages companies’ efforts to protect natural resources. Given that transparency and accountability go hand-in-hand, natural capital valuations help companies mitigate impacts and dependencies on the natural world. ...
Published: California Management Review
Ñý¼§Ö±²¥ contributor: Regents Professor of Marketing and Poe Family Distinguished Faculty Fellow, Dr. Jakki Mohr
Emphasizing “me” or “we”: Training framing and self-concept in network-based leadership development
It has long been understood that a key ingredient in career success is effectively managing workplace relationships. This study explores how the motivational framing of a network training program may positively or (inadvertently) adversely impact participants' discomfort with strategic networking and motivation to network. Examined is the impact of a “me-focused” framing (i.e., on the personal career benefits that individuals can accrue through strategic networking) and a “we-focused” framing (i.e., on the benefits to the team/organization of individuals' strategic networking) compared to a control group in two field-based quasi-experiments.
Published: Human Resource Management
Ñý¼§Ö±²¥ contributors: Associate Professor of Management and the James and Maggie Gleason Faculty Fellow, Dr. Theresa Floyd
Ethics of U.S. government policy responses to the COVID-19 pandemic: A utilitarianism perspective
This research analyzes the ethical choices of initial responses of the COVID-19 pandemic by reviewing early U.S. government responses and the impact of culture, federalism, and justice. It is concluded that utilitarian analyses of balancing infection rates and economic impacts must be supplemented with Kantian principles of not treating people as means to an end, balancing the protection of individual freedoms with the good of society, and protecting vulnerable groups. As governments prepare for future crises, ethical considerations should be built into those plans as guardrails to guide decision-makers.
Published: Business and Society Review
Ñý¼§Ö±²¥ contributor: Paul & Betty Haack Distinguished Faculty Fellow and Professor in Accounting, Dr. Terri Herron. Rudyard B. Goode Professor in Finance, Dr. Tim Manuel
The impact of adopting IFRS on earnings quality: Evidence from Mexico
This research investigates the impact of changing from local GAAP to IFRS in 2012 on earnings management by public firms in Mexico. Given the institutional environment and managerial incentives in Mexico, there is not a clear theoretical prediction for the impact of Mexico's adoption of IFRS on earnings management. Thus, it is an empirical question whether a change in accounting standards had any effect on earnings management.
Published: Journal of Accounting in Emerging Economies
Ñý¼§Ö±²¥ contributor: KPMG Kayreen Handley Faculty Fellow and Associate Professor of Accounting, Dr. Lisa Eiler. Knick Family Faculty Fellow and Associate Professor of Accounting, Dr. Isho Tama-Sweet
Blockchain use-case in ballistics and crime gun tracing and intelligence: Towards overcoming gun violence
In the U.S. and around the world, gun violence has become a long-standing public safety concern and a security threat, due to violent gun-related crimes, injuries, and fatalities. Although legislators and lawmakers have attempted to mitigate its threats through legislation, research on gun violence confirms the need for a comprehensive approach to gun violence prevention. This research entails addressing the problem in as many ways as possible, such as through legislation, new technological advancements, re-engineering supply, and administrative protocols, among others. The research focuses on the technological, supply, and administrative aspects, in which it is proposed a manner of managing gun-related data efficiently from the point of manufacture/sale, as well as at points of transfers between secondary sellers for the improvement of criminal investigation processes.
Published: ACM Transactions on Management Information Systems
Ñý¼§Ö±²¥ contributor: Assistant Professor of Management Information Systems, Dr. Patricia Akello
Additional Research and Scholarly Work from the UM College of Business
| • | Published: Electronic Commerce Research |
| • | Ñý¼§Ö±²¥ contributor: Assistant Professor of Management Information Systems, Dr. Patricia Akello |
| • | Published: Epidemiology |
| • | Ñý¼§Ö±²¥ contributors: Clinical Professor, Dr. John Chandler |
| • | Published: Environmental Research Letters |
| • | Ñý¼§Ö±²¥ contributor: Associate Professor of Management and the James and Maggie Gleason Faculty Fellow, Dr. Theresa Floyd |
| • | Published: Journal of Environmental Management |
| • | Ñý¼§Ö±²¥ contributor: Associate Professor of Management and the James and Maggie Gleason Faculty Fellow, Dr. Theresa Floyd |
| • | Published: Organizational Dynamics |
| • | Ñý¼§Ö±²¥ contributor: Associate Professor of Management and the James and Maggie Gleason Faculty Fellow, Dr. Theresa Floyd |
| • | Published: Human Resource Management |
| • | Ñý¼§Ö±²¥ contributor: Associate Professor of Management and the James and Maggie Gleason Faculty Fellow, Dr. Theresa Floyd |
Ethical Considerations of Business Corporate Social Responsibility During the COVID-19 Pandemic
| • | Published: Ethics International Press |
| • | Ñý¼§Ö±²¥ contributor: Paul & Betty Haack Distinguished Faculty Fellow and Professor in Accounting, Dr. Terri Herron. Rudyard B. Goode Professor in Finance, Dr. Tim Manuel |
An Overview of Regulation of Independent Issuer Auditors
| • | Published: Pathways to Research in Business and Economics |
| • | Ñý¼§Ö±²¥ contributor: Paul & Betty Haack Distinguished Faculty Fellow and Professor in Accounting, Dr. Terri Herron |
| • | Published: Issues in Accounting Education |
| • | Ñý¼§Ö±²¥ contributor: Paul & Betty Haack Distinguished Faculty Fellow and Professor in Accounting, Dr. Terri Herron |
Clustering and Rounding in Retail Prices and Financial Data
| • | Published: EBSCO: Pathways to Research |
| • | Ñý¼§Ö±²¥ contributor: Donald & Carol Jean Byrnes Professor of Finance, Dr. Keith Jakob |
| • | Published: California Management Review |
| • | Ñý¼§Ö±²¥ contributor: Regents Professor of Marketing and Poe Family Distinguished Faculty Fellow, Dr. Jakki Mohr |
| • | Published: Experiential Learning & Teaching in Higher Education |
| • | Ñý¼§Ö±²¥ contributor: Adjunct Professor of Management, Dr. Zen Parry |