Research

2015

System dynamics perspectives and modeling opportunities for research in operations management

November 

The OM research community has a long tradition of dynamic modeling, going back at least to the pioneering work of Forrester (1958) and Holt, Modigliani, Muth and Simon (1960). These innovators recognized […]

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 […]

Inventory record inaccuracy: Causes and labor effects

November 

Inventory record inaccuracy (IRI) is a pervasive problem in retailing and causes non-trivial profit loss. In response to retailers’ interest in identifying antecedents and consequences of IRI, we present a study that […]

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 […]

Parent Inheritance, Founder Expertise, and Venture Strategy: Determinants of New Venture Knowledge Impact

March 

A genealogical theory of new venture creation posits that “parent” firm routines are transferred to “progeny” ventures founded by the former employees of these parents. This study examines how the knowledge available […]

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 […]

Airport Emergency Evacuation Planning: An Agent-based Simulation Study of Dirty Bomb Scenarios

November 

Emergency evacuation from airports is an important consideration given the continuing occurrence of both natural and human caused disasters. Unfortunately, the traditional evacuation-drill approach to prepare for emergency situations presents several practical […]

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 […]

Analytical Methods for Dynamic Modelers

November 

Simulation modeling is increasingly integrated into research and policy analysis of complex sociotechnical systems in a variety of domains. Model-based analysis and policy design inform a range of applications in fields from […]

Linking sructure to behavior using eigenvalue elasticity analysis

November 

Eigenvalue elasticity analysis (EEA) is a set of methods to assess the effect of structure on behavior in dynamic models. It works by considering observed model behavior as a combination of characteristic […]

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). […]

Impact of Customer Traffic and Service Process Outsourcing Levels on e-Retailer Operational Performance

November 

Many service firms deliver services via a mix of internally developed and delivered (i.e., insourced) and externally developed and delivered (i.e., outsourced) service processes. Service process outsourcing is especially common in e-retailing. […]

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 […]

When the Customer is Stressed

October 

Introduction Customers’ assessments of quality and value, decisions about what and where to buy, and recommendations to others are all influenced by emotions. But too often companies don’t adequately anticipate those emotions […]

Federal Taxation of Business Organizations and Their Owners (2nd Edition)

May 

The book considers the Federal taxation of business organizations, emphasizing C corporations and S corporations. It is designed for use in professional programs in accounting and is adaptable for use both in […]

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 […]

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 […]

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 […]

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. […]

Internal control quality: the role of auditor-provided tax services

July 

We propose that auditor-provided tax services (tax NAS) improve internal control quality by accelerating audit firm awareness of transactions material to the financial statements. Using data from 2004 to 2012, we find robust […]

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 […]

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 […]

Impact of Customer Traffic and Service Process Outsourcing Levels on e-Retailer Operational Performance

November 

Many service firms deliver services via a mix of internally developed and delivered (i.e., insourced) and externally developed and delivered (i.e., outsourced) service processes. Service process outsourcing is especially common in e-retailing. […]

2014

Insolvent Banks

May 

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

Capital Structure: Implications

January 

(Please see source.) A tax environment that allows for the deduction of interest charges, but not the deduction of dividends, results in an optimal capital structure for a company. The optimal structure […]

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 […]

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 […]

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 […]

Accounting and Economics—Critical Perspectives

January 

This article reveals some important differences between accounting and economics. It does not seek to explain the various arguments that prompt, support, or question such differences. The ultimate objectives are an awareness […]

The Effects of Cross-Border and Cross-Industry M&As on Home-Region and Global MNEs

January 

We examine the effects of international and product diversification through mergers and acquisitions ( M& As) on the firm’s risk-return profile. We identify the rewards from different types of M& As and […]

Optimal Per-Use Rentals and Sales of durable Products and Their Distinct Roles in Price Discrimination

March 

We consider a setting in which consumers experience distinct instances of need for a durable product at random intervals. Each instance of need is associated with a random utility and the consumers […]

Audit committee financial expertise and earnings management: the role of status

November 

Regulatory pressure to increase both audit committee financial expertise and board independence has resulted in lower status for audit committees relative to management. This status differential is relevant because expertise and relative […]

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 […]

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 […]

… 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 […]

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 […]

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 […]

Predicting Credit Losses: Loan Fair Values Versus Historical Costs

January 

Standard setters and many investors argue that loan fair values provide more useful information about credit losses than historical cost information while bankers and others generally disagree. We examine the ability of […]

The Perils of Endogeneity and Instrumental Variables in Strategy Research: Understanding Through Simulations

July 

In this paper we use simulations to examine how endogeneity biases the results reported by ordinary least squares (OLS) regression. In addition, we examine how instrumental variable techniques help to alleviate such […]

The use of variance decomposition in the investigation of CEO effects: How large must the CEO effect be to rule out chance?

December 

Variance decomposition analysis is often used to examine the degree to which CEOs influence their companies’ performance (the so-called CEO effect). Such studies play an important role in a body of literature […]