The dissertation analyzes three issues related to corporate environmental performance. In the first essay, I analyze the stock price reactions of the defendant firms and their peer firms to environmental lawsuits. Empirical evidence finds that the defendant and their peer firms experience negative and significant cumulative abnormal returns to the announcement of environmental lawsuits. Additionally, cross-sectional analyses find certain firm characteristics, such as profitability, growth opportunities and leverage can influence the market reaction. Furthermore, if the plaintiffs are government agencies or corporations instead of individual citizens, the defendant and peer firms experience higher negative market reactions. The second essay examines if a firm's environmental, social, and governance (ESG) performance can moderate the negative market response to environmental lawsuits. The results are mixed. The overall sample of the defendant and their peer firms show that ESG performance is not a significant factor in mitigating the negative market response. However, an interesting finding shows, for defendant and peer firms in the environmentally sensitive industries, better ESG ratings help reduce the adverse market reactions. The final essay investigates whether the defendant and peer firms improve their ESG performance in the next two years following the lawsuits. The results indicates that firms generally experience …

As the workplace has evolved over the past few years, several studies have documented perceived differences in personalities, values, and preferences between generations in the workplace, including in public accounting. In this study, I examine whether exposure to a negative preconceived belief about a staff auditor's generation (generational stereotype) influences the affective state of staff auditors and ultimately causes them to reduce the extent to which they communicate with a client manager to gather the necessary information to perform an audit adequately. I also investigate whether attribute affirmation from a work buddy helps elicit positive affect to mitigate the effects that exposure to negative generational stereotypes may have on audit evidence collection. I conducted a 2 x 2 experiment using graduate auditing students as a proxy for staff auditors. I find that general affect (i.e., mood) rather than interpersonal affect (i.e., likability), drives the negative effect of exposure to generational stereotypes on willingness to collect more audit evidence. I also find that high levels of negative mood can negatively impact participants' self-efficacy. I, however, failed to find evidence of a moderated mediation. The presence of an attribute affirmation results in an insignificant increase in positive affect. When staff auditors are …

In this dissertation, I theorize on how gaslighting manifests in managerial and organizational settings. I discuss the process of gaslighting and how the use of various manipulation tactics manifests between people in organizations over time. I take three distinctive approaches to study this complex phenomenon. First, using a rich case study, I develop new theory to explain how one notorious child molester was able to sustain a career for decades while assaulting hundreds of children and young women. In doing so, I introduce the concept of gaslighting which previously has only been rigorously applied to intimate interpersonal relationships in domestic (e.g., at home) settings. In essay 2, I expand on the individual level theory developed in essay 1 to develop a more generalized theory of gaslighting in organizations. I situate gaslighting within a nomological net of related constructs and illustrate how gaslighting is a unique construct with different antecedents and consequences that occurs in organizations more often than it should. In my final essay, I build on one of the propositions developed in essay 2 and empirically test what antecedents are likely to influence whether or not a firm is accused of gaslighting on Twitter. Through doing so, I find …

Limited literature examines the impact of the displacement of boundary-spanning employees artificial intelligence (AI). Scholars and practitioners appear focused on tangible benefits of AI adoption, and do not seem concerned by any less tangible and possibly untoward implications of worker (particularly boundary-spanning worker) displacement. My dissertation addresses this gap in the literature. In Essay 1, a qualitative study is performed to anchor the research on the appropriate ethnographic setting, the firms where this displacement phenomenon is taking place, by utilizing the Straussian grounded theory approach. The outcome of iterative coding of the first order data collected from the interviews and content analysis is a conceptual framework which amongst other findings shows how the unique competences of boundary-spanning employees and those of AI are best suited for different spectra of interorganizational collaborative activities. In Essays 2 and 3, I investigate major themes that emerged from Essay 1 utilizing quantitative and qualitative research methods in both studies. Initially I test research models using structural equation modelling on practitioner survey data, after which I probe further via focused interviews to better understand the survey results. The two papers allow us to put forth several theoretical and managerial contributions, specifically emphasizing the positive essential …

Team psychological safety fosters interpersonal risk-taking and constructive debate. Yet, how psychological safety develops in diverse teams needs to be explained. I apply collective regulatory lenses to shed light on how collective prevention focus (status quo) and collective promotion focus (growth) uniquely affect team psychological safety. I believe promotion focus makes it easier to attain psychological safety, while prevention focus makes it harder. Under a collective promotion lens, teams seek growth. Under a collective prevention lens, teams desire protection and not making things any worse. A pilot study of 76 students in 17 student project teams provided initial support for individual relationships in my model. In Study 2, an experiment, I manipulated team regulatory foci in three tasks (building towers, selling a house, negotiating a salary). I did not find significant mean group differences in psychological safety between promotion (n = 17) and prevention (n = 15) teams; yet, promotion teams experienced greater team viability in the final activity. In Study 3, I employed an experimental vignette method that suggested leadership conditions (e.g., leader humility vs transactional leadership) created differences in regulatory foci and subsequent differences in psychological safety with 343 working professionals in 7 scenarios.

This paper investigates the determinants of mutual fund portfolio manager ownership and its association with fund performance. Using hand-collected data of 1,420 U.S. equity funds from 32 fund families, we find that variations in fund manager holdings are broadly consistent with optimal contracting theory instead of the result of managers' personal investment consideration. Portfolio manager ownership is positively and significantly correlated with variables that proxy for intensity of agency conflicts. Specifically, portfolio managers hold more mutual fund shares when the size of concurrently managed hedge fund increases and when the advisor is affiliated to the bank. In addition, fund managers invest more in funds with primary investment in growth stock, non-index funds, and solo-managed funds. Regarding to the alternative governance mechanism, higher threat of dismissal for outsourced funds, stronger monitoring from institutional investors, and long-term performance based bonus work as substitutes of fund manager ownership while director ownership works as a compliment. Finally, we find little evidence supporting the notion that funds with higher portfolio manager ownership perform better.

I extended and adapted the current technology acceptance models and privacy research to the peculiar context of the COVID-19 pandemic to ascertain the effective "power" of IT in fighting such a pandemic. The research models developed for the purpose of this study contain peculiar modifications to the technological-personal-environmental (TPE) framework and privacy calculus model because of the unique technologies implemented and the peculiar pandemic scenario. I developed three studies that investigate the interaction between social, legal, and technical factors that affect the adoption of IoT devices and blockchain systems implemented to fight the spread of COVID-19. Essay 1 systematically reviews existing literature on the analysis of the social, legal, and technical components in addressing phenomena related to IoT architecture and blockchain technology. The employment of a comparable coding method allows finding which of the above components is prominent in relation to the study of IoT and blockchain. Essay 2 develops a technological acceptance model by integrating the TPE framework with new constructs, i.e., regulatory environment, epidemic ecosystem, pre-epidemic ecosystem, perceived social usefulness, and technical characteristics. Essay 3 further explores the interplay between social, legal, and technical factors toward the adoption of smart contracts in the context of the COVID-19 pandemic. …

AI-enabled virtual assistants (AIVAs) have become increasingly popular (e.g., Amazon Alexa, Google Home) and assist consumers with various tasks, including home automation, access to media, entertainment, and shopping. Essay 1 focuses on the outcomes of consumers' lost autonomy after information search using AIVAs versus an online search engine (e.g., Google). Drawing on research in advances in AI technology, I predict that interacting with AIVAs (versus online search engines) will lead to several consumer outcomes: decreased cognitive task performance, word of mouth (WOM) intentions, and the desire for an unrelated subsequent search. I find support for my predictions across five studies, using different tasks to assess performance (verbal and quantitative), after interactions with both real (Amazon Alexa) and fake (Halo) AIVA brands, across different respondent populations (CloudResearch, MTurk, Prolific), thereby enhancing confidence in my findings. In Essay 2, I consider a different consumer outcome - embarrassment, and also a different underlying process variable – social presence. I predict that when consumers engage in information search using an AIVA, they will subsequently experience greater embarrassment when asked about embarrassing products (e.g., condoms, medication for gas, etc.). The increased embarrassment occurs even when the information search is unrelated to the embarrassing products (e.g., …

In a society fixated on leaders, where does that leave followers? Followership highlights the follower in the leadership process, examines who are followers, and explores how and why people follow. Much of the existing literature on followership has focused on classifying followers into follower types. However, less is known about why an employee might enact a particular follower role. The purpose of this dissertation is to understand how leaders influence the likelihood that followers to enact a particular follower role orientation, either coproducing or passive. Specifically, this research contributes to understanding the impact of transformational leadership on follower motivation and follower role orientation. An additional contribution of this dissertation is to establish the theoretical mechanism that explains the connection between leader behavior and follower role orientation by integrating self-determination theory (SDT) into the process of followership. Through SDT, we gain understanding of the origins of these roles by explaining their underlying motivation. Study 1 consisted of sequential experiments with a between-subject design that used distinct vignettes for transformational leadership and work-based need satisfaction. Findings support the causal relationship between transformational leadership and follower needs satisfaction; however, the casual relationship between follower need satisfaction and follower role orientation was not significant. …

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' …

Given the growing number of socially conscious and ethical consumers, brands have been taking a strategic approach to corporate social responsibility (CSR) by integrating socially responsible activities into the brand's core value proposition in order to remain relevant in the marketplace and drive brand equity. Extant research on CSR has investigated its effect on various consumer behavior outcomes. However, from a brand-building perspective, there is still a lack of understanding on how to effectively leverage CSR, and not enough directions on how to overcome its challenges in order to build brand equity. Therefore, through three essays, the objective of this dissertation is to provide a deep understanding of the effect that CSR has on brand equity while revealing brand-building strategies that can be implemented to effectively leverage CSR, specifically within the (1) global, (2) luxury, and (3) co-creation contexts.

This study examines the determinant and consequences of having a chief operating officer (COO). Specifically, we investigate chief executive officer (CEO) related factors that affect the choice to employ a COO and look into the impact of having a COO on firm operational efficiency using a data envelopment analysis (DEA)-based measure. Although prior literature has extensively investigated the role of CEOs and chief finance officers (CFOs) on firm outcomes, few studies focus on the impact of COOs. Thus, this study explores characteristics associated with the likelihood that a firm will have a COO. This research also sheds light on the effect of COOs on firm operational efficiency because the core duties of COOs include optimizing operational performance and improving cost efficiency. Our results imply that CEO busyness, CEO ability, CEO demographic characteristics, and CEO network size have a significant impact on the decision to employ a COO. We also find that firms that have a COO have a lower level of operational efficiency than firms that do not. This result implies that the cost of having a COO outweighs the benefit of having one. The effects last for three years on average. Further, we find that firms with a COO …

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 …

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.

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 …

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 …

Supply chain resilience refers to the capability of a supply chain to both withstand and adapt to unexpected disturbances. In today's turbulent business environment, firms are continually seeking to create more resilience within their supply chain through increased information communication technology use and enhanced business-to-business relationships. The focus of this dissertation is the investigation of how information communication technology creates resilience at the differing process levels of supply chain operations. Past research into information communication technology use within supply chains has often been conducted at the macro-level of supply chain phenomena. As such, there is still much to understand about how decision-makers interact with information communication technology at the micro-level of supply chain decision-making. A more in-depth, broad coverage of this interaction will provide both practitioners and academics a better understanding of how to leverage information communication technology in achieving supply chain resilience. To meet this aim, this dissertation contains three essays that re-orient conceptual thinking about supply chain phenomenon, explore how advances in information communication technology influence business-to-business relationships, and identify how information communication technology effects the decision-making of supply chain managers.

Understanding information technology and its related products and services is increasingly important because the everyday use of technology continues to expand and broaden. Despite this need for greater understanding, the extant theories that explore the dominant factors that drive intention to use a new technology are limited. The Technology Acceptancy Model (TAM) is the most popular model in explaining traditional technology adoption. The limitations of the TAM in grasping the overall evaluation of technology or service are one of motivations for developing new models in this dissertation. The two antecedents of the TAM- perceived usefulness and perceived ease of use- only capture partial utility of a service (or product). In addition, some researchers argued that key factors used in an initial acceptance model such as perceived usefulness and perceived ease of use are not strong predictors of future continuance intention of the service because they do not consider future switching intention in the later stage. Hence, one goal of this dissertation is to develop and test new models to predict factors that drive intention and continuance intention decisions of new technology related products or services. This research involves three studies that examine different aspects of adoption and continuance intention decisions …

Who am I? Who are you? Who are we? These are some of the fundamental questions that identity scholars have grappled with since the 1900s when researchers across multiple disciplines first began to theorize about the self, identity, and identification. While the benefits and consequences of singular identities has been largely studied, recent scholars have argued for the importance of multiple identity research, as multiple identities have become increasingly salient to individuals due to societal and organizational changes including globalization and technological advancements. An important phenomenon within multiple identity research is dual identification, of which I explore a specific type– identification with both one's organization and one's profession. Using a three-study, quantitative design spanning two industries, I studied the effects of dual identification and identity conflict on individual psychological outcomes, turnover intentions, and OCB engagement. Findings from these three studies, holistically, indicate that when individuals experience identity conflict between their organizational and professional identities, they experience negative outcomes. These negative outcomes – increased emotional exhaustion, psychological distress, and turnover intentions, in addition to reduced OCB engagement – have important ramifications for the individuals themselves and their organization. However, post-hoc results indicate that dual identification – through the main effects of …

To supplement earnings reported under generally accepted accounting principles (GAAP), public companies often voluntarily report alternative measures of earnings called non-GAAP earnings (NGE). These companies assert that NGE exclude the effect of non-recurring transactions, thereby helping users of financial information to better assess the company's past performance and prospects. Because NGE measures are not well defined, managers can exploit the inherent discretion in calculating NGE to mislead users. Prior studies provide arguments and evidence on the informative as well as opportunistic use of NGE. However, the studies have examined the characteristics and informativeness of NGE with a focus on U.S. companies. The results of studies that consider the NGE disclosure by U.S. companies may not be generalizable to the cross-listed companies because foreign financial reporting standards are different from the U.S. GAAP. Further, prior studies report a difference in earnings quality of U.S. firms and cross-listed firms, which can also result in a difference in the informativeness of their NGE. To fill this gap in literature, I examine whether the informativeness of NGE of cross-listed companies is different from that of U.S. companies. This study contributes to the debate on the informativeness of NGE. It provides evidence that in general, …