Contentious interactions may arise between a tax professional and client upon a disagreement over a tax position. In an increasingly competitive tax return preparation market, these contentious interactions represent a significant threat to tax practitioners' client satisfaction and retention objectives. I conduct an experiment in which I examine the effect of three factors on tax clients' (1) likelihood to accept the advice of the tax accountant and (2) likelihood to switch tax accountants upon receiving professional advice counter to their preferred tax position. The three factors are: (1) clients' antagonistic narcissism; (2) clients' relationship with the accountant; and (3) how the advice is framed by the tax accountant. The results are based on a sample of 93 taxpayers. First, this study examines how clients' measured levels of narcissistic antagonism (hereafter, antagonism) impacts their reaction to "being told no" by their tax professional. Results indicate that upon the receipt of advice contrary to their preferences, highly antagonistic clients are more likely to (1) engage in a contentious interaction with their professional and (2) switch to a new tax professional. Supplemental path analyses document that individuals with high levels of antagonism cognitively react to instances of "being told no" by simultaneously devaluing …

This dissertation consists of three studies that collectively investigate the factors influencing the consumer adoption intention towards emerging healthcare technologies. Essay 1 systematically reviews the extent literature on healthcare technology adoption and serves as the theoretical foundation of the dissertation. It investigates different models that have been previously applied to study healthcare technology acceptance. Meta-analysis method is used to quantitatively synthesize the findings from prior empirical studies. Essay 2 posits, develops, and tests a comprehensive biotechnology acceptance model from the end-user's perspective. Two new constructs, namely, perceived risk and trust in technology, are integrated into the unified theory of acceptance and use of technology. Research hypotheses are tested using survey data and partial least square – structural equation modeling (PLS-SEM). Essay 3 extends the findings from the Essay 2 and further investigates the consumer's trust initiation and its effect on behavioral adoption intention. To achieve this purpose, Essay 3 posits and develops a trust model. Survey data allows testing the model using PLS-SEM. The models developed in this dissertation reflect significant modifications specific to the healthcare context. The findings provide value for academia, practitioners, and policymakers.

In 2018, global gross domestic product (GDP) was US$86.3 trillion, and almost a quarter of that value was due to international trade with a value of US$19.6 trillion. Air cargo accounts for about 35 percent of that trade value (approximately US$6.86 trillion). Moreover, from the perspective of the airport sector, air cargo revenue contributes between 20 to 70 percent of airport revenue. The global airport revenue for freight in 2018 was US$250 billion. Despite the interest and research activities surrounding competition and competitiveness of airports and specifically among airlines and passengers, it appears scholars have overlooked research concerning the competitiveness of airports when it comes to air cargo. This study attempts to fill the gap in the supply chain and logistics literature by putting forward a framework and ultimately operationalizing the framework highlighting the pivotal role of air cargo in the supply chain domain and within the global economy. Specifically, the framework is operationalized within the freight forwarding air cargo supply chain domain – providing insight into this important yet understudied phenomenon. The population of interest is freight forwarders from the Dubai International Airport, United Arab Emirates. The Middle East represents 18 percent of the world's air cargo volume and …

Social media platforms create rich social structures, expand users' boundaries of social networks and revolutionize traditional forms of communications, social interactions and social relationships. These platforms not only facilitate the creation and sharing of news and information, but they also drive various kinds of businesses models, processes and operations, knowledge sharing, marketing strategies for brand management and socio-political discourses essential for healthy and democratic functions. As such, social media has greater implications on organizations and society brought about by individuals' social media usage patterns, and therefore, calls for further investigations. The main objective of this dissertation is to explore and offer insights into such social media usage and information sharing behaviors via data driven examination of various theories. This dissertation involves three studies that focus on factors that explain individuals' three different social media usage behaviors. Essay 1 investigates individuals' perceived importance of online affiliation, self-esteem, self-regulation and risk-benefit structure as antecedents of users' geo-tagging behavior on social media. Essay 2 examines the role of online news quality, source credibility, individuals' perception towards online civic engagement, attitude towards news sharing and social influences to understand users' news sharing behavior on social media platforms. Essay 3 seeks to examine the individuals' …

Although suspected to be a widespread phenomenon, workplace favoritism is an under-researched area of study. Scholars have queried the effects of perceived favoritism on employee outcomes through only a handful of studies, and the majority of those studies have been conducted at private firms in Middle Eastern countries where tribalism (i.e., loyalty to one's family or social group) is conventional. Further, differences in conceptual definitions of favoritism and subsequent subdimensions have muddied the understanding of what elements are considered essential to each phenomenon. Finally, favoritism research lacks examinations of conditional indirect effects of favoritism on employee outcomes. Therefore, the purpose of this research is three-fold. The first aim is to develop a comprehensive, multidimensional measure of favoritism that will capture essential elements of the phenomenon that are specific to its subdimensions. Additionally, this study aims to increase our understanding of favoritism by examining the its indirect effects on job satisfaction, organizational commitment, counterproductive work behavior, and turnover intention through organizational justice, as well as explore differences in these effects among the supervisor's ingroup/outgroup members and among employees who vary in their perceptions of permeability to their supervisor's ingroup.

The purpose of my dissertation is to examine jurors' evaluation of auditor negligence in response to auditors' use of natural language processing (NLP). To test my research objective, I conducted a 2x2 between-subjects experiment with 175 jury-eligible individuals. In the online experiment, I manipulated whether the audit team analyzes contracts with NLP software or by having human auditors read the contracts. I also manipulated task complexity as complex or simple. The dependent variables include a binary verdict variable and a scaled assessment of negligence. This dissertation makes several contributions to the accounting literature and practice. First, it contributes to the recent juror literature on emerging technologies by providing evidence that jurors attribute higher negligence assessments to auditors when auditors use NLP to examine contracts than when human auditors examine contracts. I also find that auditors' use of NLP leads to jurors' higher perceived causation, which, in turn, increases jurors' assessments of auditor liability. Second, this study answers the call of other researchers to examine the relationship between task complexity and negligence in different settings. I also find a marginally significant interaction effect of the use of NLP compared to human auditors to perform audit testing that is greater for complex …

Enterprise Risk Management (ERM) is a program that manages all firm risks in an integrated framework to control and coordinate offsetting risks. In this study, I provide the first archival evidence on how ERM affects firms' day-to-day, routine operations. Using hand-collected ERM adoption data and inventory information, I examine whether firms with an ERM program experience an improvement in their inventory management. My findings suggest that ERM adoption is associated with greater inventory turnover ratios and lower inventory impairments. These results are robust to a range of models in addressing endogeneity concerns. Additionally, I find that ERM's effect on inventory management is stronger among firms with greater financial distress, with less investments in innovation, or with higher information asymmetries, and when firms' ERM program grows more mature. My study documents ERM's real economic benefits to firms' operations and highlights how ERM contributes to operating performance.

This dissertation is designed to answer the following questions: (1) Which measurement model is better to contribute to the research model in different areas? (2) Within a given model, how does the data size influence the performance of a neural network (NN) and some other methods? (3) Compared to partial least square (PLS), ordinary least square (OLS), XGBoost, how is the performance of NN? Essay 1 systematically compares PLS-SEM to ANN and builds the hybrid vehicle purchasing intention model (HVPIM). It investigates different models that have been previously applied to study the theory of planned behavior (TPB). The methods find those factors that significantly correlated with consumer purchase intention. Essay 2 posits, develops, and tests a PNN model with healthcare data. A research survey is designed and distributed to undergraduate students from a major research school in the U.S. southwest region. Research hypotheses are tested using PLS-SEM and PNN. Essay 3 targets on testing the performance of the NN model with panel data from the soccer transfer market. To achieve this purpose, the essay posits and develops an empirical test built on game theory. The NN model is tested and compared to OLS and XGBoost. As the research compares the …

Managers rely on analytics to make decisions and the choice of the analytical method can influence their decision-making. This dissertation considers three cases and examines how the choice of analytical methods influence interpretations and implications. These areas are communication for health-related information in social media, health information technology investment by hospitals as it relates to patient satisfaction, and health related expenditure policies of countries. These studies develop theoretical models and empirically test them on primary or secondary data, comparing the performance of popular analytical methods. The conduct of these three studies contributes to a better understanding about the choice of analytical methods and allow development of a heuristic approach by offering guidelines for selecting an appropriate methodology. They demonstrate the value of heuristic approaches for use with non-traditional and traditional statistical methods, as the information gained from non-traditional methods (NNs) provides insights into traditional statistical methods, similar to insights gained from exploratory data analysis. The studies also show the value in examining any dataset with multiple methods because they either confirm each other or fail to confirm, providing insights.

Drawing attention to an under-examined process during organizational socialization, we develop theory to explain how newcomers' new organizational roles and social identities become embedded. The process of identities becoming embedded is influenced by how an individual's preexisting identities interact with new organizational identities during socialization. Perceived harmony relationships among identities indicate if newcomers experience identities interacting in a positive or negative manner generally. Using a network perspective, we suggest that the identity embeddedness of new roles and identities are indicated by: degree centrality in an intrapersonal identity harmony network, perceived harmony with the network itself, and the perceived cost of lacking harmony with a focal identity. Newcomers are likely to be more satisfied and engaged with identities with greater embeddedness as well as find such identities more salient. Organizations can work to embed their employees' new identities through initiating identity work directed towards increasing harmony perceptions among the newcomers' new organizational identities and preexisting identities. Through helping individuals create harmony relationships among identities, organizations can improve socialization outcomes.

This work embraces three essays on information privacy: 1) Measures of Personal Information Privacy in Social Networks: Information Control and Situation Awareness, 2) Care to Share your Personal Information? and 3) Privacy Breaches: How Resilient Are You? Every transaction made either online or offline, and every social interaction that is transferred or stored electronically in some way, are generally consumed as big data and ultimately drives the analytics from which consumers benefit. However, this raises some concerns about privacy and ethics. For example, should companies that consumers interact with be allowed to sell their personal information? Consumers derive certain benefits such as personalized content when they choose to offer their data to many websites. However, consumers providing personal data to websites subject themselves to possible privacy invasion when third parties purchase their data. In this case, since the consumer willfully gave away their personal information, is it genuinely personal, and should they retain some, if any, control over it? Theories such as privacy calculus and protection motivation theory (PMT) are a couple of prominent examples that focus on the privacy risks and benefits that drive consumer behavior. However, there is still a lack of research on the instantiation of privacy …

Now more than ever, consumers are deciding to forgo modern products and are buying vintage instead. Yet, despite the growing importance of vintage products in the consumer marketplace, research investigating why consumers buy old, often outdated products remains limited. Research that examines customer shopping behavior in second-hand retail markets, were vintage products are bought and sold, is similarly rare. What drives consumers to buy vintage products? What factors influence customer-shopping behavior at second-hand retailers? This three-paper dissertation addresses these gaps by developing better and more actionable insights into why some consumers purchase vintage items. Furthermore, this three-paper dissertation looks to explain customer-shopping behavior and drives consumers to make a purchase at second-hand retail establishments.

This research aims to investigate the (1) review effects on consumer decision making process, (2) effects of negative reviews on brand equity, and (3) consumers' likely response to a brand's request for reviews. The objective of the first essay is to investigate the nature of the relationship between skepticism and consumer decision making in an online behavior context. Its second objective is to know whether people's belief on their abilities or their hedonic principle moderates the relationship between a person's skepticism toward online reviews and their reliance on online reviews. The objective of the second essay is to explore whether negative online reviews that focus on service quality specific dimensions have a different effect on a service organization's perceived brand equity. Its second objective is to analyze the role of emotional contagion in the relationship between negative reviews related to various service quality dimensions and its effect on perceived brand equity. The main objective of the third essay is to know whether consumers are more likely to write an online review for a brand when the request comes from a higher equity brand. This essay also investigates how message trust and persuasion knowledge influence the relationship between a brand's request …

This dissertation research explores the factors that influence direct selling agents' sales performance and job satisfaction. In the direct selling channels, the agents not only sell the products to customers. They may concurrently perform a "distributor" role as a stand-alone entity composed of their own sales network. This dissertation research features two essays. The first essay investigates how direct selling agents' perceptions of control and sense of belonging relate to PO. This essay further explores how PO influences job performance and job satisfaction. Results suggest that perception of control and sense of belonging fuel PO. Furthermore, leader-member exchange mediates the relationship between PO and sales performance, as well as PO and job satisfaction in direct selling networks. The second essay introduces a new construct (relational incongruity) and discusses how complex sales environments and direct selling agents' organizational structures influence the relational incongruity in their organization and its ensuring effect on sales performance and job satisfaction. The results indicate that organizational complexity is positively related to relational incongruity. However, customer complexity has a negative impact on relational incongruity. Relational incongruity in direct selling agents' organizations has negative effects on job satisfaction but has no effects on sales performance. Epistemic curiosity undermines …