Internet of Things (IoT) is a promising technology with great potential for individuals, society, governments, and the economy. IoT is expected to become ubiquitous and influence every aspect of everyday experience. Thus, IoT represents an important phenomena for both organizational and behavioral information system (IS) researchers. This dissertation seeks to contribute to IS research by studying the aspects that influence IoT adoption and use at both consumer and organizational levels. This dissertation achieves this purpose in a series of three essays. The first essay focuses on IoT acceptance in the context of smart home. The second essay focuses on examining the effect of artificial intelligence (AI) capabilities on consumers' IoT perceptions and intentions. Finally, the third essay focuses on the organizational investment and adoption of IoT technologies.

This dissertation investigates the interrelationships between a client's non-GAAP earnings disclosures, financial health (profit and loss status), and the external auditor's assessment of the client's going concern status. This dissertation comprises two essays. Essay 1 examines the informativeness and the quality of non-GAAP earnings disclosures in profit and loss firms separately. Using a large sample of non-GAAP earnings voluntarily disclosed by managers, I find that the informativeness and the quality of non-GAAP earnings vary in firms cross-classified by GAAP loss status and non-GAAP loss status. I also find that loss firms have higher quality non-GAAP exclusions relative to profit firms, although the expenses excluded by both profit and loss firms are associated with firms' future performance. Further, I posit and find that profit firms which voluntarily disclose non-GAAP losses have high-quality exclusions, while other non-GAAP reporting profit firms have low-quality exclusions. Having found that non-GAAP earnings in loss firms is opportunistic to some extent, I next study, in Essay 2, whether auditors understand the implications of low-quality non-GAAP reporting in these firms. Specifically, I examine 1) whether non-GAAP earnings disclosures are associated with the propensity of the auditor's going concern issuance to loss firms, and 2) whether non-GAAP earnings disclosures …

This manuscript includes an investigation of decision making in alternative modes of transportation in order to understand consumers' decision in different contexts. In essay 1 of this study, the motives for participation in situated ridesharing is investigated. The study proposes a theoretical model that includes economic benefits, time benefits, transportation anxiety, trust, and reciprocity either as direct antecedents of ridesharing participation intention, or mediated through attitude towards ridesharing. Essay 2 of this study, focuses on self-driving vehicles as one of the recent innovations in transportation industry. Using a survey approach, the study develops a conceptual model of consumers' anticipated motives. Both essays use partial least square- structural equation modeling for assessing the proposed theoretical models.

The purpose of my dissertation is to examine whether competition among audit partners affects audit quality. While prior research on audit market competition focuses on audit firm-level or office-level analyses, I argue that audit partners, as the primary decision makers in providing audit services, are likely to engage in competitive actions in the audit market. Further, I use spatial distance among audit partners to measure partner-level competition. I conjecture that spatial distance could better reflect the dynamics of audit market competition than the Herfindahl index, the traditional proxy for competition used in most extant studies. Drawing on the spatial economics theory and the social comparison theory, I hypothesize a negative association between competition measured by spatial distance and the quality level delivered by the incumbent audit partner. Using newly available data of U.S. audit partners, this study provides evidence that audit quality is higher (lower) when the spatial distance between the incumbent partner and the closest competing partner is larger (smaller). In addition, the results reveal that the effects of competition measured by spatial distance on audit quality is mainly a partner-level phenomenon rather than an office-level one. Overall, this study highlights the importance of studying competitive dynamics among audit …

There is currently an increasing trend among the American working population to voluntarily join the gig economy. New terms like the gig economy, sharing economy, internet freelancing, and eLancing have been created to understand this emerging trend among today's workforce. There is a small, yet highly relevant, body of scholarly literature in human resource management that is focused specifically on the eLancing economy as a subset of the gig economy. The purpose of this research is to acknowledge and contribute to this timely literature, which has adequately recognized the enormous potential of this new trend of working. Grounded in the psychology of working theory, a theoretical typology of eLancers is proposed based on the workers' level of volition to be able to choose eLancing as their employment. Further, various predictors such as demographics and personality characteristics were explored on the basis of which eLancers can be classified into types. The study also proposes that different types of eLancers differ in their attitudinal and behavioral work and life outcomes. Prior research has shown that career decisions made by individuals with high work volition relate to higher levels of overall well-being. Hence, classifying eLancers on the basis of their varying levels of …