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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015 (open access)

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015

This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
Date: October 2015
Creator: Rezaee, Zabihollah; Abernathy, John L.; Causholli, Monika; Michas, Paul N.; Roush, Pamela B.; Rowe, Stephen et al.
Object Type: Article
System: The UNT Digital Library
Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures (open access)

Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures

This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
Date: September 2015
Creator: Abernathy, John L.; Felix, Robert; Jamal, Karim; Krishnamoorthy, Ganesh & Pevzner, Mikhail
Object Type: Article
System: The UNT Digital Library

Explaining the Underutilization of Inclusive Credit Programs in Subsistence Markets: The Role of Habit Under Different Regulatory Environments

Presentation for the 2015 University of North Texas (UNT) Student and Faculty Research Symposium on African Studies. This presentation discusses explaining the underutilization of inclusive credit programs in subsistence markets and the role of habit under different regulatory environments.
Date: April 11, 2015
Creator: Dadzie, Kofi Q.; Dadzie, Charlene A.; Winston, Evelyn & Blankson, Charles
Object Type: Presentation
System: The UNT Digital Library
Fan Community Identification: An Empirical Examination of Its Outcomes in Japanese Professional Sport (open access)

Fan Community Identification: An Empirical Examination of Its Outcomes in Japanese Professional Sport

This article tests a model of fan community identification that includes outcome and moderator variables in the contexts of two major professional sport leagues (soccer and baseball) in Japan.
Date: 2015
Creator: Yoshida, Masayuki; Gordon, Brian; Heere, Bob & James, Jeffrey D.
Object Type: Article
System: The UNT Digital Library
General Counsel Prominence and Corporate Tax Policy (open access)

General Counsel Prominence and Corporate Tax Policy

This article examines the role of the general counsel (GC) in corporate tax policy.
Date: August 2015
Creator: Abernathy, John L.; Kubick, Tom & Masli, Adi
Object Type: Article
System: The UNT Digital Library
How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness (open access)

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.
Date: November 2014
Creator: Abernathy, John L.; Beyer, Brooke; Masli, Adi & Stefaniak, Chad M.
Object Type: Article
System: The UNT Digital Library

The Path to Loyalty Among Theater Patrons: The Importance of Interaction and a Sense of Brand Community

Access: Use of this item is restricted to the UNT Community
This article studies to what extent a theater serves as a focal point for community development, and whether that sense of community leads to more loyal patrons who are more likely to attends hows and donate to the theater.
Date: 2015
Creator: Shaomian, Armen & Heere, Bob
Object Type: Article
System: The UNT Digital Library
Positioning Strategies of Financial Services Firms in Ghana: A Case Study Approach (open access)

Positioning Strategies of Financial Services Firms in Ghana: A Case Study Approach

Paper accompanying a presentation for the 2015 University of North Texas (UNT) Student and Faculty Research Symposium on African Studies. This paper discusses a case study approach for positioning strategies of financial services firms in Ghana.
Date: April 11, 2015
Creator: Ketron, Seth & Blankson, Charles
Object Type: Paper
System: The UNT Digital Library

Positioning Strategies of Financial Services Firms in Ghana: A Case Study Approach [Presentation]

Presentation for the 2015 University of North Texas (UNT) Student and Faculty Research Symposium on African Studies. This presentation discusses a case study approach to positioning strategies of financial services firms in Ghana.
Date: April 11, 2015
Creator: Ketron, Seth & Blankson, Charles
Object Type: Presentation
System: The UNT Digital Library
Questioning the Validity of Race as a Social Construct: Examining Race and Ethnicity in the ‘Rainbow Nation’ (open access)

Questioning the Validity of Race as a Social Construct: Examining Race and Ethnicity in the ‘Rainbow Nation’

This article uses South Africa as a the research context to examine whether within each race group ethnic differences exist on national identity and social capital measures.
Date: January 2015
Creator: Heere, Bob; Walker, Matthew; Gibson, Heather; Thapa, Brijesh; Geldenhuys, Sue & Coetzee, Willie
Object Type: Article
System: The UNT Digital Library
Simulation Approaches for System of Systems: Event-Based Versus Agent Based Modeling (open access)

Simulation Approaches for System of Systems: Event-Based Versus Agent Based Modeling

This paper from the 2015 Conference on Systems Engineering Research conference proceedings reviews different modeling techniques and uses two converse techniques, i.e. agent-based and event-based modeling, to run a simulation of hypothetical systems collaborating into a system of systems.
Date: March 16, 2015
Creator: Baldwin, W. Clifton; Sauser, Brian & Cloutier, Robert
Object Type: Article
System: The UNT Digital Library
The South Africa World Cup: The Ability of Small and Medium Firms to Profit From Increased Tourism Surrounding Mega-Events (open access)

The South Africa World Cup: The Ability of Small and Medium Firms to Profit From Increased Tourism Surrounding Mega-Events

This article examines how a mega-sport event affects small and medium businesses (SMEs) that hope to profit from the increased tourism associated with the event.
Date: March 2, 2015
Creator: Heere, Bob; Van Der Manden, Pieter & Van Hemert, Patricia
Object Type: Article
System: The UNT Digital Library
Sport Marketing in Asia: Exploring Trends and Issues in the 21st Century (open access)

Sport Marketing in Asia: Exploring Trends and Issues in the 21st Century

This article develops five research propositions for sport consumer decision-making in a cross-cultural context.
Date: 2015
Creator: Yoshida, Masayuki & Heere, Bob
Object Type: Article
System: The UNT Digital Library