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Three Essays on Internet of Things Adoption and Use

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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.
Date: May 2019
Creator: Aldossari, Mobark
System: The UNT Digital Library

Two Essays on Non-GAAP Reporting

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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 …
Date: May 2019
Creator: Nie, Dongfang
System: The UNT Digital Library

Decision Making in Alternative Modes of Transportation: Two Essays on Ridesharing and Self-Driving Vehicles

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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.
Date: May 2019
Creator: Amirkiaee, Seyede Yasaman
System: The UNT Digital Library
Small world, not small competition: does spatial distance among audit partners matter? (open access)

Small world, not small competition: does spatial distance among audit partners matter?

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 …
Date: May 2019
Creator: Wu, Da
System: The UNT Digital Library

Toward A Typology of eLancers: A Psychology of Working Perspective

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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 …
Date: May 2019
Creator: Philip, Jestine
System: The UNT Digital Library

Choice Androgyny

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This work provides an alternative theory of gendered consumption that explains chronic and situational shifts in consumers' preferences for masculine, feminine, and androgynous choices, beyond the effects of gender identities.
Date: August 2019
Creator: Jones, Niusha
System: The UNT Digital Library

Three Essays on Artificial Intelligence Adoption and Use

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Artificial intelligence (AI) is quickly transforming business operations and society, as AI capabilities are incorporated into applications ranging from mobile personal assistants to self-driving cars. The potentially disruptive nature of AI calls for an extensive investigation into all aspects of AI-human interactions at individual, group, organizational and market levels. However, there is paucity of academic information systems (IS) research in this area that goes beyond the development and testing of specific narrow AI capabilities. AI represents an important opportunity for organizational and behavioral IS researchers, but also presents challenges associated with the underlying complexity of AI technologies and the diversity of AI applications. Understanding how existing AI research and business practice relate to traditional areas of IS research is an important step towards creating a comprehensive behavioral and organizational AI research agenda. This dissertation seeks to achieve a dual purpose in a series of three essays. Essay 1 seeks to understand the current state of business AI research and practice in business through a quantitative literature review, relate the findings to traditional IS research areas, and identify potentially fruitful research areas for AI-focused IS research. Essays 2 and 3 seek to address specific research questions related to one of such …
Date: August 2019
Creator: Nguyen, Quynh
System: The UNT Digital Library
The Use of Data Analytics in Internal Audit to Improve Decision-Making: An Investigation of Data Visualizations and Data Source (open access)

The Use of Data Analytics in Internal Audit to Improve Decision-Making: An Investigation of Data Visualizations and Data Source

The purpose of this dissertation was to examine how managers' judgments from an internal auditor's recommendation are influenced by some aspects of newer data sources and the related visualizations. This study specifically examined how managers' judgments from an internal auditor's recommendation are influenced by the (1) supportiveness of non-financial data with the internal auditor's recommendation and (2) evaluability of visual representations for non-financial data used to communicate the recommendation. This was investigated in a setting where financial data does not support the internal auditor's recommendation. To test my hypotheses, I conducted an experiment that uses an inventory write-down task to examine the likelihood that a manager agrees with an internal auditor's inventory write-down recommendation. This task was selected as it requires making a prediction and both financial and newer non-financial data sources are relevant to inform this judgment. The study was conducted with MBA students who proxy for managers in organizations. Evaluability of visual representations was operationalized as the (1) proximity of financial and non-financial graphs, and (2) type of non-financial graph as requiring a length judgment or not. This dissertation contributes to accounting literature and the internal auditing profession. First, I contribute to recent experimental literature on data analytics …
Date: August 2019
Creator: Seymore, Megan
System: The UNT Digital Library

Relationship Quality in Social Commerce Decision-Making

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This research study involves three essays and examines CRQ-driven decision making from the points of view of the common firm, social-commerce platform provider, and social-commerce echo-system. It addresses CRQ's progression from traditional business-to-consumer (B2C) initiatives to social platform-specific antecedents and to environment-driven factors lying outside the direct control of the platform provider, yet influencing social commerce business decisions, such as user-generated content from peers (e.g. family, friends) and expert authority (e.g. specialists, experts, professional organizations). The research method used statistical, data mining and computer science techniques. The results suggest that social platform providers should take a proactive approach to CRQ, fully leverage their online platform to improve CRQ while paying special attention to security as a potential barrier, and consider the analysis of elements of the echo-system such as the electronic word of mouth (eWOM) to further drive CRQ and determine the level of alignment between customers and experts, suppliers and products featured, that may lead to value-added managerial insights such as the prioritization, promotion and optimization of such relationships.
Date: August 2019
Creator: Dinulescu, Catalin C
System: The UNT Digital Library
Hybrid Models in Automobile Insurance: Technology Adoption and Customer Relations (open access)

Hybrid Models in Automobile Insurance: Technology Adoption and Customer Relations

Customer relationship management (CRM), a primary activity in the business value chain to relate to the customer, involves solicitation, analysis, and the use of the knowledge about the customer to provide goods and services through effective and efficient methods. It is a wise strategy and source of competitive advantage for customer behavior understanding and business performance management. The use of information technology (IT) in CRM allows companies to simplify their processes, to integrate product or service related decision making with the business strategies, and to optimize their operations by embracing analytical techniques. The insurance industry is facing unprecedented challenges and decisions in this data-driven business paradigm. It is a strategic necessity for customer-centric insurers to utilize emerging IT capability to support interactions between customers and business operations. The research in the dissertation seeks to provide insights into the application of early technology innovation and data-driven strategies by investigating the following two groups of CRM technology issues: technology adoption and data-driven technology application. Through three essays, the dissertation explores the use of information technology and data analytical tools to provide insight into how automobile insurance companies make decisions regarding their relationships with their customers. The results from these studies provide a …
Date: August 2019
Creator: Tian, Xiaoguang
System: The UNT Digital Library

Measurement of Positive Continuance Intention Drivers within a Service Domain

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The contribution of this dissertation is how model measurement allows examination of the balance between what is practical in terms of consumer concerns versus what is optimal in terms of cost control. Essay 1 examines a research framework that incorporates various service recovery strategies and simultaneously evaluates their comparative influences. Essay 2 evaluates the complex interrelationships among different factors related to the post-complaint behavioral process. Essay 3 fills a research gap by examining the role of brand equity by operationalizing a reflective model using PLS in operations management (OM) research. These three essays provide insight into the quality management domain and the value that is achieved via a data driven examination of theory. Moreover, this research will provide operations management practitioners a basis to carry out future research on quality management phenomena as well as insight into how to balance cost control and service recovery strategies with the goal of achieving a competitive advantage.
Date: August 2019
Creator: Harun, Md Ahasan Uddin
System: The UNT Digital Library

Exploring EHR Adoption and Implementation: The Impact of Resource Advantage Theory on Healthcare Organization's Competitive Position

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The hospitals and their healthcare providers need to optimize simultaneously three outcomes: healthcare costs, healthcare options offered to customers, and information utilization efficiency. The adoption of electronic healthcare record (EHR) technologies is a potential managerial mechanism for balancing these outcomes. EHR offers patient management and decision support capabilities that can ameliorate health delivery outcomes for patients, doctors, and hospitals through better-informed business and care decisions. The analysis of data collected in an EHR system may lower costs and improve health care delivery (or both). In sum, it could be argued that EHR is a source of competitive advantage. Despite this prima facie appeal, many hospitals remain reluctant to adopt and implement EHR due to lack of insights into return on investment, unavailability of tested systems and data entry obstacles. To address this gap between the potential of EHR system and lack of its adoption, the purpose of this research is to investigate the role of EHR as a resource of competitive advantage for hospital. Essay 1, titled "Implementation and Adoption of EHR: A Conceptual Model based on Resource Advantage Theory", describes the antecedents and consequences of EHR adoption and implementation. Essay 2, titled "Exploring the Relationship Between Electronic Healthcare Record …
Date: August 2019
Creator: Malhan, Amit Sundeep
System: The UNT Digital Library
Enhancing the Efficacy of Predictive Analytical Modeling in Operational Management Decision Making (open access)

Enhancing the Efficacy of Predictive Analytical Modeling in Operational Management Decision Making

In this work, we focus on enhancing the efficacy of predictive modeling in operational management decision making in two different settings: Essay 1 focuses on demand forecasting for the companies and the second study utilizes longitudinal data to analyze the illicit drug seizure and overdose deaths in the United States. In Essay 1, we utilize an operational system (newsvendor model) to evaluate the forecast method outcome and provide guidelines for forecast method (the exponential smoothing model) performance assessment and judgmental adjustments. To assess the forecast outcome, we consider not only the common forecast error minimization approach but also the profit maximization at the end of the forecast horizon. Including profit in our assessment enables us to determine if error minimization always results in maximum profit. We also look at the different levels of profit margin to analyze their impact on the forecasting method performance. Our study also investigates how different demand patterns influence maximizing the forecasting method performance. Our study shows that the exponential smoothing model family has a better performance in high-profit products, and the rate of decrease in performance versus demand uncertainty is higher in a stationary demand environment.In the second essay, we focus on illicit drug overdose …
Date: August 2019
Creator: Najmizadehbaghini, Hossein
System: The UNT Digital Library
Social Class and Consumer Choice (open access)

Social Class and Consumer Choice

Marketing research is lacking in the study of how SES influences consumption choices beyond access to purely economic resources, which merely represent purchasing power without explaining consumer preference. The first essay of this dissertation addresses this gap by examining an understudied social resource known as cultural capital—internalized knowledge, skills and behaviors reflecting cultural competence—that can influence the types of products consumers choose. The second essay examines low SES politically conservative consumers' desire to use consumption choices as signals to attain more status. Together, this dissertation extends our understanding of how SES influences consumer preferences for hedonic (vs. utilitarian) products, as well as their preference for product acquisition via access-based consumption (vs. ownership). Furthermore, the psychological processes underlying these effects and the conditions and personality differences moderating these effects are uncovered. Managerial and theoretical implications are provided.
Date: August 2019
Creator: Mas, Erick M
System: The UNT Digital Library

How the Conflict of Autonomous and Controlled Motivation Influences Sales Controls to Inside Sales Agents' Work Outcomes

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Through the use of multiple methodologies and analytical approaches, this dissertation combines (1) sales control; (2) call center service; and (3) motivational theory to extend sales control literature beyond its current state, to consider the conflicting motivational perspectives an inside sales agent has to experience. To achieve this unification, this dissertation consists of three essays intended to: (1) identify the influence of autonomous and controlled motivation on operational sales outcome controls and performance; (2) explore the influence these motivators have on sales controls and sales performance; and, (3) understand the impact of autonomous and controlled motivation on sales agent tenure.
Date: August 2019
Creator: Conde, Gonzalo R
System: The UNT Digital Library

Optimizing Production System Maintenance Policies when Cyber Threats are Considered

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In a production environment, physical and cyber-related failures become unavoidable because of the complexity of highly connected manufacturing systems and a finite equipment life cycle. The main purpose of this thesis is to investigate optimal maintenance outsourcing and replacement policies in the presence of cyber-threats, as well as policies to achieve channel coordination via cost subsidization. Although well-developed maintenance outsourcing literature has addressed many advanced and trending issues such as the costs and benefits of new technology adoptions, learning effects, forgetting effects, and systems with back-up machines, no study has looked at the effect of cyber threats on connected production systems. Besides filling this gap, this thesis addresses the most common replacement policies including preventive maintenance with minimal repairs and age replacement. The advent of the Internet of Things (IoT) has enabled the creation of "smart" manufacturing systems, However the resulting connected format makes these systems potential targets for cyber-attacks. Manufacturers have to face a difficult decision as to whether they should adopt costly security technologies or let the manufacturing systems be vulnerable to cyber-threats. This study develops a model addressing this dilemma by providing some insights into the effects of cost subsidization and installation of security systems on the …
Date: August 2019
Creator: Ta, Anh V
System: The UNT Digital Library
From Property to Person: Understanding the Mediating Role of Control on Ovulation in the Female Consumer Experience (open access)

From Property to Person: Understanding the Mediating Role of Control on Ovulation in the Female Consumer Experience

My aim is to design a research program that emphasizes inclusivity through empiricism rather than anecdotes and benevolent sexism. To accomplish this goal, I review and build on the work assessing the influence of fertility in the female consumer experience (FCE). Fertility, especially menstruation, has been used anecdotally for too long. This research was designed to address the gap in knowledge around the way in which women perceive advertisements. More specifically, the role fertility plays in the process women go through when assessing advertisements and offerings. Does a woman's desire to seek variety become reduced when she sees a rival endorsing the offering? If this is the case, then there is a need to find a mediating variable that can overcome this effect. Internal locus of control, the level a person feels they are in control of the outcomes in their lives, was selected as a starting point. Having a high internal LOC should buffer a person's perceptions of another as a threat. A cross-sectional design from a convenience sample of university students was used to address a series of five research questions: 1) Does fertility status influence locus of control, 2) Does fertility status influence rival assessment, 3) Does …
Date: August 2019
Creator: Njoroge, Lydia
System: The UNT Digital Library
Impact of Market State on Momentum Portfolio Risk and Performance: A Risk-Based Explanation (open access)

Impact of Market State on Momentum Portfolio Risk and Performance: A Risk-Based Explanation

The momentum puzzle, i.e., stocks that have performed better in the past tend to perform better in the future, has been a constant challenge to classic finance theory. Prior research has failed to provide valid risk-based explanations because winner portfolios do not exhibit higher risk characteristics. Without a convincing risk explanation, the persistence of momentum profit is a violation of the efficient market hypothesis. Today, the momentum puzzle remains one of the very few major anomalies that cannot be explained by Fama-French factor models. I find prior empirical efforts to measure momentum profits and its sources are contaminated by the state of the market during both formation and holding periods. By looking into different market states, classified by both traditional and non-traditional bull and bear market definition, I find the key to at least partially solve the momentum mystery. Momentum stocks are riskier when formed in bull market, and momentum profit is much higher in continuation of market than reverses of market condition, lending empirical support to a risk-based explanation. My definition of market states is essentially based on the risk premium of major risk factors. When market risk is considered a risk factor, if realized market risk premium is …
Date: December 2019
Creator: Ren, He
System: The UNT Digital Library
An Empirical Investigation into the Value of Credit Lines (open access)

An Empirical Investigation into the Value of Credit Lines

Access to adequate liquidity to finance future investments is an essential element of financial management. The two main questions that this dissertation attempts to answer are (i) what is the net valuation effect of LoC? and (ii) if LoC create value, what are the sources of this value? To answer these questions, I constructed a sample of 85,232 firm-years spanning from 1993 to 2016, with credit line data obtained from Capital IQ and Bloomberg. I investigated the valuation effects of LoC with a methodology extensively used in the analysis of the valuation implications of cash. I used this methodology because cash and LoC are two alternatives to manage liquidity and estimated the changes in shareholders' value associated with changes in existing LoC undrawn balances and on new LoC agreements. The results from this analysis demonstrates a positive association between increases in LoC capacity and shareholder's value. These findings are also obtained in univariate and event study analyses. The results also suggest that LoC create more value for firms that are rich in cash, indicating the LoC and cash are complementary liquidity management tools. I then focused on the sources of the value created by credit lines. I examined whether information …
Date: December 2019
Creator: Al-Ghamdi, Saleh A.
System: The UNT Digital Library