Research

2017

A Generalization of Polyak’s Convergence Result for Subgradient Optimization

October

This paper generalizes a practical convergence result first presented by Polyak. This new result presents a theoretical justification for the step size which has been successfully used in several specialized algorithms which […]

2015

Rotational Internal Audit Programs and Financial Reporting Quality: Do Compensating Controls Help?

July

A report from the Institute of Internal Auditors finds that a majority of Fortune 500 companies systematically rotate internal auditors out of the internal audit function and into operational management (IIA 2009a). […]

Sharing is caring: Toward a model of proactive caring through shared leadership

September

In this paper we address an age-old expression – “sharing is caring.” We offer a model and propositions suggesting that shared leadership proactively increases group-level caring and ultimately group-level performance within organizations through two […]

Structural interdependence in teams: An integrative framework and meta-analysis

March

Although interdependence is a central aspect of team design, there has been a lack of clarity regarding the meaning and impact of different forms of interdependence. To provide theoretical clarity and to […]

Optimal Inside Debt Compensation and the Value of Equity and Debt

April

We study the effect of changes in CEO inside debt on equity and debt values during the period in which firms’ disclosure of inside debt increased. We predict optimal CEO relative debt-equity […]

Who’s Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press

March

This study examines the determinants of financial analyst coverage in the business press and the effects of such coverage on analysts’ careers. Using a sample of business press articles that quote a […]

Behavior-Based Pricing: An Analysis of the Impact of Peer-Induced Fairness

March

Firms tracking consumer purchase information often use behavior-based pricing (BBP), i.e., price discriminate between consumers based on preferences revealed from purchase histories. However, behavioral research has shown that such pricing practices can […]

A 10/7-Approximation Algorithm for an Optimum Cyclic Solution in Additive Travel-time Robotic Cells

February

This paper considers the problem of scheduling operations in bufferless robotic cells that produce identical parts. Finding a cyclic solution that minimizes the long-run average time to produce a part has long […]

Approximations to Optimal Sequences in Single-Gripper and Dual-Gripper Robotic Cells with Circular Layouts

June

This article considers the problems of scheduling operations in single-gripper and dual-gripper bufferless robotic cells in which the arrangement of machines is circular. The cells are designed to produce identical parts under […]

My family made me do it: A cross-domain, self-regulatory perspective on antecedents to abusive supervisioin

May

Drawing on resource drain theory, we introduce self-regulatory resource (ego) depletion stemming from family-to-work conflict (FWC) as an alternative theoretical perspective on why supervisors behave abusively toward subordinates. Our two-study examination of a cross-domain antecedent […]

Balancing Production and Distribution in Paper Manufacturing

January

A paper manufacturing plant minimizes its production cost by using long production runs that combine the demands from its various customers. As jobs are completed, they are released to distribution for delivery. […]

All Things Great and Small: Organizational Size, Boundaries of the Firm, and a Changing Environment

May

Research findings have established a relationship between organizational size and a substantial set of organizational outcomes, resulting in size’s distinction as “perhaps the most powerful explanatory organizational covariate in strategic analysis”. We […]

Inside the “Black Box” of Sell-Side Financial Analysts

March

Our objective is to penetrate the “black box” of sell-side financial analysts by providing new insights into the inputs analysts use and the incentives they face. We survey 365 analysts and conduct […]

Maximizing Revenue Through Two-Dimensional Shelf Space Allocation

January

We consider the problem of optimally allocating contiguous rectangular presentation spaces in order to maximize revenues. Such problems are encountered in the arrangement of products in retail shelf-space and in the design […]

Traffic-based labor planning in retail stores

June

Staffing decisions are crucial for retailers since staffing levels affect store performance and labor-related expenses constitute one of the largest components of retailers’ operating costs. With the goal of improving staffing decisions […]

Collective organizational engagement: Linking motivational antecedents, strategic implementation, and firm performance

February

We present a comprehensive theory of collective organizational engagement, integrating engagement theory with the resource management model. We propose that engagement can be considered an organization-level construct influenced by motivationally focused organizational practices that represent […]

2014

Employee Compensation and Benefits Tax Guide, 2014 Edition

May

Since the  publication of the first edition of this book in 2013, there have been a number of new statutory provisions, regulations, administrative rulings, and cases impacting the taxation of employee compensation […]

Arachnophobia: A case on impairment and accounting ethics

November

This case requires students to apply accounting and ethical decision-making within the context of a potential land impairment decision. Students are required to research the relevant professional literature and provide appropriate FASB […]

Channeled autonomy: The joint effects of autonomy and feedback on team performance through organization goal clarity

May

Past research suggests that autonomy has highly variable effects on team performance, and that one explanation for this pattern of findings is that autonomous teams fall into a state of disorder where they […]

Bender’s 2014 Payroll Tax Guide–Special Table and Forms Supplement

January

The supplement to the 2014 Bender’s Payroll Tax Guide contains updated tax rate schedules and tax tables and certain forms as well as certain updates to the text of this edition of […]

How Do Auditors Address Control Deficiencies that Bias Accounting Estimates?

September

Auditors commonly rely on reviewing management’s estimation process to audit accounting estimates. When control deficiencies bias the estimation process, by creating omissions of critical inputs, standards require that auditors replace or supplement […]

Tax services, consequence severity, and jurors’ assessment of auditor liability

January

Purpose – The purpose of this research is to determine whether the type of tax services provided by a public accounting firm to its audit client and the consequence severity of an […]

Common Trust Funds and Financial Securitization Trusts (FASITs)

May

This chapter covers the law and related planning considerations concerning common trust funds and FASITs as used by banks and updated through January of 2014, including the application of the American Tax […]

… and the Cross-Section of Expected Returns

October

Hundreds of papers and hundreds of factors attempt to explain the cross-section of expected returns. Given this extensive data mining, it does not make any economic or statistical sense to use the […]

Call of duty: A framework for auditor’s ethical decisions

April

This chapter examines the concept of duty as it applies to audit professionalism. Providing professional literature, examples from practice, and research as support, we assert that duty as an ethical perspective is […]

Bank Holding Companies

May

This chapter covers the tax rules and planning considerations concerning bank holding companies updated through January of 2014 .

Collaborative Product Development: The Effect of Project Complexity on the Use of Information Technology Tools and New Product Development Practices

August

Collaboration is an essential element of new product development (NPD). This research examines the associations between four types of information technology (IT) tools and NPD collaboration. The relationships between NPD practices and […]

Competitive dynamics of energy, environment, and economy in the U.S.

June

This paper applies the Lotka-Volterra model to investigate the competitive interactions among energy, environment, and economy (3Es) in the U.S. The proposed Lotka-Volterra COmpetition Model for SUstainable Development (LV-COMSUD) has satisfactory performance […]

Essentials of Federal Taxation

April

The article discusses federal income taxation associated with investing in U.S. hedge funds. Topics addressed include the provision of hedge fund investment advice by certified public accountants (CPA), the tax return obligations […]

Insolvent Banks

May

This chapter covers the tax rules and planning considerations related to insolvent banks updated through January of 2014.

Scheduling parallel machines with single vehicle delivery

May

We investigate the integrated production and distribution scheduling problem in a supply chain. The manufacturer’s production environment is modeled as a parallel machine system. A single capacitated vehicle is employed to deliver […]

Foreign Banks Engaged in Business In the United States and Foreign Income of United States Banks

November

This chapter publication represents an extensive revision of the subject matter concerning U.S. taxation of foreign banks and of foreign income of United States banks. The revision concerns the description and analysis […]

Empirical Evidence on Repeat Restatements

March

This study examines the characteristics and market consequences of repeat restatements. We find that 38 percent of the restating companies in our sample restate at least twice between 2002 and 2008, and […]

Bender’s 2015 Payroll Tax Guide

December

This book provides a comprehensive analysis of and planning considerations related to federal and state employment taxes and social security benefits. The books covers each type of employment tax, including federal and […]

Estimating retail demand with Poisson mixtures and out-of-sample likelihood

August

Estimation of retail demand is critical to decisions about procuring, shipping, and shelving. The idea of Poisson demand process is central to retail inventory management and numerous studies suggest that negative binomial (NB) […]

Drift and adjustment in organizational rule compliance: Explaining the ‘regulatory pendulum’ in financial markets

February

This article integrates research on rule development, compliance, and organizational change to model rule development and compliance in organizations, using causal-loop modeling from system dynamics to articulate explicitly a few key underlying processes. We […]

Fired up or burned out? How developmental challenge differentially impacts leader behavior

July

Leadership development research has largely drawn on experiential and enactive learning theories to explore the positive effects of developmental challenge on leaders. In contrast, we examined potential positive and negative effects of developmental challenge […]

Introduction to Global Business

January

This global business textbook starts with the foundations of global business, covers the global business environment, and ends with global business strategy and management. It provides comprehensive materials that enable students to […]

2013

A Multiple Lender Approach to Understanding Search and Supply in the Equity Lending Market

March

Using unique data from 12 lenders, we examine how equity lending fees respond to demand shocks. We find that, when demand is moderate, fees are largely insensitive to demand shocks. However, at […]