Corporate environmental social and governance (ESG) reporting is becoming subject to increased scrutiny by regulators, investors and public. This dissertation will contribute to several research streams in the extant literature. This dissertation is the first to show the impact of employee environmental values and attitudes on reporting and whistleblowing decisions, making contributions to accounting, management, whistleblowing and environmental psychology literatures. Next, it is among the first to examine the role of the identity of ESG assurance provider in ESG reporting context. Further, it is among the first to examine the impact of SEC assurance mandate and the value of assurance over ESG information, thus contributing to audit literature. Using experimental methodology, I examine how ESG report assurance, ESG report assurance provider, ESG issue type, and environmentalism as a personality factor influence employee decisions to accede to a supervisory request to misrepresent ESG information, to report management's actions to a corporate hotline, to post information about management wrongdoing on social media, to switch jobs, and to judge ESG misreporting actions as unethical. The results indicate that (1) employee personality factor environmentalism impacts their ESG reporting decisions; (2) pro-environmental employees are more likely to whistleblow when assurance is not mandated, and they …

Goal and incentive alignment are a means of establishing collaborative behavior in supply chains. Essay 1 examines goal and incentive alignment at the strategic level in the purchasing process. It employs survey research in conjunction with structural equation modelling to examine the source selection strategy as a means of aligning the goals of the offeror with those of the buyer. Essay 2 examines goal and incentive alignment at the tactical level. It uses discrete event simulation to explore how the pursuit of localized profit objectives affects the global profitability of a supply chain. Lastly, Essay 3 examines goal and incentive alignment at the operational level. By employing a hybrid simulation approach to model a complex product refurbishment process, this research demonstrates that evaluating subprocesses based solely on their throughput does not equate to greater cost savings for the company at the focal point of this case study. These essays contribute to the body of knowledge in several ways. To the best of the author's knowledge, Essay 1 demonstrates the first empirical linkage, in the realm of public procurement, between the fear of a bid protest and the appropriateness of the sourcing strategy. Similarly, Essay 2 represents the first adaptation of …

Audit inquiry can be a valuable source of information for auditors, particularly when the client provides useful information about important issues that could affect the audit. Recent studies indicate that the way an audit inquiry is conducted can affect the level of cooperation in the client's response. In this study, I investigate the use of social norms as an intervention auditors could include in their inquiries to increase the likelihood of client cooperation. To test my hypotheses, I conducted a 2x2 between-subjects experiment with 138 MBA and senior accounting students who proxied for non-accounting and accounting managers, respectively. I manipulated the auditor's use of a positive descriptive norm, which informed participants that the desired behavior is typical among similar others. I also manipulated the auditor's use of a negative injunctive norm, which informed participants of social disapproval for not engaging in the desired behavior. The dependent variable was a scaled measure of the likelihood the participant would disclose useful information in their response to the auditor. I find evidence of a main effect for both social norms I test. I do not find evidence of an interaction between the two social norms. My findings contribute to the audit literature as …

Prior research has provided evidence that the disclosure of internal controls material weaknesses (ICMWs) is a powerful input attribute in misstatement prediction. However, the disclosure of ICMWs is imperfect in capturing internal control quality because many firms with control problems fail to disclose ICMWs on a timely basis. The purpose of this study is to examine whether the existence of ICMWs, including both the disclosed and the undisclosed ICMWs, improves misstatement prediction. I develop a two-stage machine learning model for misstatement prediction with the predicted existence of ICMWs as the intermediate concept; my model that outperforms the model with the ICMW disclosures. I also find that the model incorporating both the predicted existence and the disclosure of ICMWs outperforms those with only the disclosure or the predicted existence of ICMWs. These results hold across different input attributes, machine learning methods, and prediction periods, and training-test samples splitting methods. Finally, this study shows that the two-stage models outperform the one-stage models in predictions related to financial reporting quality.

Linguistic racism is faced by non-native customers due to their different language style when they go through the service exchange process. Despite its prevalence and importance, there is a dearth of research about linguistic racism in the marketing literature, especially from consumers' perspectives. This dissertation thus aims to address this gap by focusing on consumers' cognitive and affective responses as a result to their linguistic racism experiences when they interact with service employees (native speakers) from the host country. Toward this goal, first (Essay 1), a qualitative study is performed to anchor the dissertation in the customers' real-life experiences and to help identify key associated themes which are further empirically examined (Essay 2 & 3) in this three-essay format dissertation. Essay 2 empirically investigates if the identity assignment through ones' language style makes customers feel stigmatized and influence their psychological well-being. In addition, how these experiences subsequently influence their inclination to use technology-mediated interfaces. Similarly, the main objective of Essay 3 was to employ a sociological perspective to examine the impact of language-based chronic social exclusion on non-native customers' psychological and behavioral responses in the marketplace. Moreover, their intention to pay higher tip as a refocusing strategy when these customers …

AI-enabled information systems (AI-enabled IS) offer enhanced utility and efficiency due to their knowledge-based endowments, enabling human agents to assign and receive tasks from AI-enabled IS. As a result, this leads to improved decision-making, ability to manage laborious jobs, and a decrease in human errors. Despite the performance-based endowments and efficiencies, there are significant ethical concerns regarding the use of and delegation to AI-enabled IS, which have been extensively addressed in the literature on the dark side of artificial intelligence (AI). Notable concerns include bias and discrimination, fairness, transparency, privacy, accountability, and autonomy. However, the Information Systems (IS) literature does not have a delegation framework that incorporates ethics in the delegation mechanism. This work seeks to integrate a mixed deontological-teleological ethical system into the delegation mechanism to (and from) AI-enabled IS. To that end, I present a testable model to ethically appraise various AI-enabled IS as well as ethically evaluate delegation to (and from) AI-enabled IS in various settings and situations.

This research presents a mathematical model for the transportation and distribution of COVID-19 vaccine, a simulation model for fleet optimization, and a measurement model for "Healthcare 4.0." Essay 1 examines the development of a distribution model using mixed integer programming (MIP) with the objective of maximizing the number of vaccinated individuals, minimizing transportation costs across the entire network, and ensuring widespread access. This research primarily focuses on the distribution aspect of the vaccine and accordingly devises a model for transportation and distribution that ensures swift and efficient delivery of the COVID-19 vaccine. Essay 2 provides a simulation-based model to enhance logistics performance by including drones along with vaccine trucks and air cargo in the vaccine distribution fleet. The simulation model focuses on minimization of the overall cost of distribution of medical supplies. This second study shows that the types of vehicles utilized have an impact on overall system performance. The selection of the appropriate mix for the mode of transportation impacts transportation costs and lead time. To increase the responsiveness and cost-effectiveness of the logistics system for delivery of the vaccine a proper fleet configuration is required. The model developed in this study is validated via application in Telangana, India …

This dissertation consists of three studies that investigate the information privacy & security associated with healthcare technology use. Essay 1 PRISMA-style systematically reviews the existing literature on privacy information disclosure in IoT technology and serves as the theoretical foundation of the current research. It is crucial to comprehend why, how, and under what consequences individuals choose to disclose their personal and health information since doing so is beneficial to the company. This SLR method allows us to find those factors that significantly impact individuals' behavioral intention to disclose personal information while using IoT technologies. Essay 2 posits, develops, and tests a comprehensive theoretical framework built upon the theory of planned behavior and the health belief model to examine factors affecting willingness to disclose PHI in order to use WFDs. A research survey is designed and distributed to a crowdsourcing platform, Mechanical Turk (M-Turk). Research hypotheses are tested using partial least square – structural equation modeling (PLS-SEM). To achieve this purpose, Essay 3 extends the findings from the previous essay and further investigates the caregiver context. Therefore, we developed a novel theoretical model utilizing privacy calculus theory and the technology acceptance model to investigate the willingness of the elderly to disclose …

Extant research on technology adoption provides limited insights into the extent of technology penetration into an organization's work routines, especially in collaborative efforts across supply chains. Further research is required to delve into the broader scope of permanent technology-based solutions that effectively tackle specific issues within the supply chain. This dissertation examines blockchain through three essays to fill these research gaps and contributes to blockchain-based supply chain collaboration and performance literature. Essay 1 examines supply chain behavioral drivers of blockchain assimilation by grounding the hypotheses on social network theory. Findings indicate that supply chain learning, collaboration, and network prominence will affect blockchain assimilation through a cross-sectional survey of supply chain professionals familiar with blockchain. It provides psychometrically validated scales for blockchain assimilation and network prominence, adding to the blockchain literature. Essay 2 builds on institutional theory to argue that peripheral organizations in the blockchain-based network will succumb to institutional pressures and that blockchain principles will require them to play crucial roles in supply chain collaboration efforts to gain legitimacy. By adopting a multi-method approach of a vignette-based experiment and a survey, the findings help supply chain collaboration practitioners manage institutional pressures across emerging blockchain-based systems, particularly for organizations in the …

Logistics 4.0 suggests that increased automation can enhance performance, while Logistics 5.0 emphasizes the advantages of a modern workforce that combines humans and emerging technologies. However, the logistics industry needs a deeper understanding of human factors, an area that has been overlooked so far. To bridge this research gap, this dissertation investigated distracted driving behavior among individuals involved in transportation and logistics-based applications. This investigation employed both qualitative and quantitative research methods. Essay 1 focuses on a systematic literature review (SLR) that comprehensively analyzes published research on self-response studies regarding distracted driving behavior. The study identifies five overarching categories of distractions: (a) cell phone-related, (b) technology-related, (c) nontechnology-related, (d) psychological, and (e) personality. The findings underscore the substantial research conducted on self-reported distractions associated with cell phones and technology. Essay 2 employs the protection motivation theory (PMT) to develop hypotheses that predict the engagement of young drivers in texting while driving (TWD). In addition to TWD, the survey also included cognitive failure to examine the indirect effects of PMT on TWD within a mediation framework. The results, obtained through structural equation modeling with 674 respondents aged 18-25, indicate that several factors including response cost, threat vulnerability, cognitive failure, self-efficacy, and …

Supply chain transparency is principally focused on a company's efforts toward disclosing information about their products, and their supply chain operations to the public. Essay 1 is a conceptual paper that examines the risks of disclosing supply chain mapping information to consumers and proposes an approach to developing risk mitigation strategies. This essay also develops a set of supply chain mapping conventions that support the development of an agility-focused supply chain map. Essay 2 employs an experimental design methodology to examine the impact of disclosing the ethnicity of a supplier on consumers' behaviors, while also capturing the extent to which a consumers' ethnic identity and prosocial disposition influence their behaviors. Finally, also using an experimental design, Essay 3 analyzes consumer outcomes based on disclosing no, partial, and full supply chain transparency information, and accounts for heterogenous consumer traits such as the importance of information to a consumer and their perceived quality of information. Collectively, these essays advance the body of knowledge that seeks to understand the risks and benefits of supply chain transparency, by conceptually identifying risks and proposing an approach to minimize the risks associated with supply chain transparency, and by illuminating the conditions that prompt favorable consumer outcomes.

Ambient lighting has emerged as a key atmospheric factor influencing how consumers process environmental cues and their behaviors. However, surprisingly little research has examined how people think and feel in the dark (lower than 15 lux). This is particularly relevant given that consumers routinely work, pay bills, relax, consume and make purchases in settings with little or no light. My dissertation addresses this gap by examining how consumers regulate their goals and process information when the light is off, and how that impacts their decision making in three substantive domains: risk-taking behavior, decision quality, and persuasion. In Essay 1, I propose darkness enables risk-taking behavior, and this effect happens through the calmness and relaxation induced in the dark. One caveat is that the decisions have to be made in a familiar setting. The effect was reflected in participants' decisions to invest in riskier yet lucrative stocks, to gamble with the riskier choice, to eat at a foreign restaurant, and to choose a supplement that has potential side effects in a field experiment and three lab experiments (pre-registered). In Essay 2, I propose that when the light is off, consumers are indeed induced to adopt an effortful processing mode. Across four …

In Essay 1, we seek to expand the insights on an individual's decision to share group content. Social networking sites (SNS) have become a ubiquitous means of socializing in the digital age. Using a survey, we collected data from 520 respondents with corporate work experience to test our research model. Our analysis highlights the complex interplay between individual and group factors that shape users' risk-benefit analysis of sharing group content on social networking sites. Furthermore, the results of this study have important implications for social networking site design and policy, particularly with regard to providing granular control over the privacy settings of group content and clear and concise information about the potential risks and benefits of sharing group content. Essay 2 aims to extend the knowledge of information security policy (ISP) compliance. Using a comprehensive approach, we extended the perspective of control mechanisms in the context of ISPs. It is evident that maintaining information security is an important concern for organizations of all sizes and industries. Organizations can establish policies and procedures to regulate and ensure compliance with information security policies, and various control mechanisms can be employed to ensure compliance. Among these control mechanisms, enforcement, punishment, evaluation, and recognition …