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Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification (open access)

Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification

This article investigates whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users.
Date: July 2016
Creator: Abernathy, John L.; Beyer, Brooke; Gross, Andrew D. & Rapley, Eric T.
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
Schedule UTP: Stock Price Reaction and Economic Consequences (open access)

Schedule UTP: Stock Price Reaction and Economic Consequences

This article discusses the effects of the Internal Revenue Service (IRS) requirement to disclose uncertain tax positions (UTP) on a new schedule (Schedule UTP) on firm value and firm reporting behavior.
Date: July 2012
Creator: Abernathy, John L.; Davenport, Stephan A. & Rapley, Eric T.
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
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements (open access)

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements

This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.
Date: December 2014
Creator: Abernathy, John L.; Hackenbrack, Karl E.; Joe, Jennifer R.; Pevzner, Mikhail & Wu, Yi-Jing
Object Type: Article
System: The UNT Digital Library
The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams (open access)

The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams

This article demonstrates the use of performance attribution analysis to construct a long-short portfolio that buys or sells stocks of firms with or without a Chief Marketing Officer in the Top Management Team.
Date: December 2013
Creator: Abernathy, John L.; Kubick, Tom & Masli, Adi
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
The First 10 Years of NeuroIS: A Systematic Literature Review of NeuroIS Publications (2007 – 2017) (open access)

The First 10 Years of NeuroIS: A Systematic Literature Review of NeuroIS Publications (2007 – 2017)

This paper contains a systematic literature review of the NeuroIS academic research publications of the last 10 years (2007-2017).
Date: January 3, 2018
Creator: Al Mamun, Md Rasel; David, Alsius; Mai, Bin; Kim, Dan J. & Parsons, Thomas D.
Object Type: Paper
System: The UNT Digital Library
Cognitive biases resulting from the representativeness heuristic in operations management: an experimental investigation (open access)

Cognitive biases resulting from the representativeness heuristic in operations management: an experimental investigation

This article investigates the six cognitive biases resulting from the use of the representativeness heuristic, namely, insensitivity to prior probability of outcomes, insensitivity to sample size, misconception of chance, insensitivity to predictability, the illusion of validity, and misconception of regression. Specifically, the authors examine how cognitive reflection and training affect these six cognitive biases in the operations management context.
Date: April 10, 2019
Creator: AlKhars, Mohammed; Evangelopoulos, Nicholas; Pavur, Robert J. & Kulkarni, Shailesh S.
Object Type: Article
System: The UNT Digital Library
When expectation fails and motivation prevails: the mediating role of awareness in bridging the expectancy-capability gap in mobile identity protection (open access)

When expectation fails and motivation prevails: the mediating role of awareness in bridging the expectancy-capability gap in mobile identity protection

Article describes how identity theft poses a significant threat to mobile users, yet mobile identity protection is often overlooked in cybersecurity literature. This study adopts a mixed-methods approach and draws on expectancy-value theory to address these gaps and explore the impact of expectations, capabilities, motivational values, technical measures, and awareness on individuals' intentions to achieve mobile identity protection.
Date: September 19, 2023
Creator: Alhelaly, Yasser; Dhillon, Gurpreet & Oliveira, Tiago
Object Type: Article
System: The UNT Digital Library
Future time perspective, job satisfaction, and organizational commitment: The mediating effect of self-efficacy, hope, and vitality (open access)

Future time perspective, job satisfaction, and organizational commitment: The mediating effect of self-efficacy, hope, and vitality

This article analyzes the mediating role of self-efficacy, hope, and vitality in the relationship that future time perspective has with job satisfaction and organizational commitment.
Date: March 8, 2018
Creator: Arturo Cernas-Ortiza, Daniel; Mercado-Salgado, Patricia & Davis, Mark
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
Network Theory (open access)

Network Theory

This book chapter discusses network theory, defined as the proposed processes and mechanisms that relate network properties to outcomes of interest.
Date: 2011
Creator: Borgatti, Stephen P. & Lopez-Kidwell, Virginie
Object Type: Book Chapter
System: The UNT Digital Library
STEM or Humanities? Toward a Balance of Interest Fit (open access)

STEM or Humanities? Toward a Balance of Interest Fit

Article analyses the relationship between interest fit and career/income outlooks for college students as opposed to the relationship between such outcomes and the nature of the domain.
Date: December 17, 2019
Creator: Bozorg, Hoda Vaziri; Tay, Louis; Parrigon, Scott; Bradburn, Norman M. & Pawelski, James O.
Object Type: Article
System: The UNT Digital Library
A Textual Analysis of Logograms in Chinese IPO Roadshows: How Agreement between Investors and Management Relates to Pricing and Performance (open access)

A Textual Analysis of Logograms in Chinese IPO Roadshows: How Agreement between Investors and Management Relates to Pricing and Performance

Article analyzing the interaction between management and investors during Chinese IPO roadshows through Jaccard Similarity analysis of written Chinese logograms.
Date: February 16, 2022
Creator: Brau, James C.; Cicon, James & Owen, Stephen R.
Object Type: Article
System: The UNT Digital Library
Cross-functional integration skills: Are business schools delivering what organizations need? (open access)

Cross-functional integration skills: Are business schools delivering what organizations need?

Article presents a research study characterizing and measuring cross-functional integration (CFI) skills.
Date: April 2, 2022
Creator: D'Souza, Derrick E.; Bement, Danuse & Cory, Kenneth
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

Creating a Collaborative Online Project for an MBA Core course

Poster presented as part of the 2012 University Forum on Teaching & Learning at UNT. This poster discusses creating a collaborative online project for an MBA core course. Traditional face-to-face classes offer the rich interactive experience gained through collaborative group projects.
Date: March 28, 2012
Creator: Evangelopoulos, Nicholas & Jayakumar, Jay
Object Type: Poster
System: The UNT Digital Library
Latent Semantic Analysis: Five methodological recommendations (open access)

Latent Semantic Analysis: Five methodological recommendations

Article discussing latent semantic analysis and five methodological recommendations.
Date: 2012
Creator: Evangelopoulos, Nicholas; Zhang, Xiaoni & Prybutok, Victor R.
Object Type: Article
System: The UNT Digital Library
Applying Game Theory for Improving and Optimizing the US Political Asylum Process (open access)

Applying Game Theory for Improving and Optimizing the US Political Asylum Process

Data management plan for the grant, "Applying Game Theory for Improving and Optimizing the US Political Asylum Process"
Date: 2024-01-01/2024-12-31
Creator: Fathi, Michel
Object Type: Text
System: The UNT Digital Library
Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity (open access)

Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity

This article investigates the public policy and theoretical economic implications associated with tax incentive proposals for child support payments.
Date: February 10, 2014
Creator: Fleischman, Gary M.; Khan, Zafar Dad & Hutchison, Paul D.
Object Type: Article
System: The UNT Digital Library

Adding New Content to MKTG 3700 - Marketing and Money

Poster presented at the 2013 University Forum on Teaching & Learning at the University of North Texas. This poster discusses creating content for student success using new case studies, worksheets, and instructor-created video for better instruction and feedback.
Date: April 12, 2013
Creator: Ganesh, Gopala
Object Type: Poster
System: The UNT Digital Library
A Theory-of-Planned-Behavior Perspective on B2C E-Commerce (open access)

A Theory-of-Planned-Behavior Perspective on B2C E-Commerce

Article discussing a theory-of-planned-behavior perspective on B2C e-commerce and a study that shows how different shopping orientations influence customers/ shopping criteria.
Date: 2010
Creator: Ganesh, Gopala & Barat, Somjit
Object Type: Article
System: The UNT Digital Library
Teaching Basic Marketing Accountability Using Spreadsheets: An Exploratory Perspective (open access)

Teaching Basic Marketing Accountability Using Spreadsheets: An Exploratory Perspective

Article discussing an exploratory perspective on teaching basic marketing accountability using spreadsheets.
Date: February 2010
Creator: Ganesh, Gopala & Paswan, Audhesh K.
Object Type: Article
System: The UNT Digital Library