Research

2016

Mobile Marketing: The Way Forward

May 

Firms spent about a quarter of their digital budget on mobile, and mobile will contribute nearly a quarter of all digital revenues in 2015 (eMarketer 2015). Mobile marketing has grown substantially in […]

Seeing the forest for the trees: Institutional environment impacts on reimbursement processes and healthcare operations.

November 

Healthcare reimbursement processes perform an annual multi-trillion dollar task to remunerate healthcare organizations, physicians, and patients. Healthcare reimbursement entails coding, billing, and payment processes based on care pro- vided to patients. As […]

2015

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. […]

Family Ties in Entrepreneurs’ Social Networks and New Venture Growth

March 

Family ties are an important conduit of resources for entrepreneurs, but both positive and negative outcomes can arise. Building upon a family embeddedness perspective, we develop hypotheses about curvilinear relationships between the […]

Service delivery to moving demand points using mobile servers

November 

We consider serving moving customers that follow a structured route through a system. Demand for resources by these customers occurs during their time in the system and is met at discrete points. […]

Does internal audit function quality deter management misconduct?

March 

Standard-setters believe high-quality internal audit functions (IAFs) serve as a key resource to audit committees for monitoring senior management. However, regulators do not enforce IAF quality or require disclosures relating to IAF […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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. […]

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). […]

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

July 

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 […]

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 […]

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 […]

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

Bank Holding Companies

May 

This chapter covers the tax rules and planning considerations concerning bank holding companies 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 […]

Insolvent Banks

May 

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

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 […]