ASBBS Program of THE TWENTY FOURTH Annual Conferenceasbbs.org/files/2017/Conference_Program_2017.pdf · Impact of Career Regret on Career Outcomes of Information Technology Professionals

PROGRAM OF THE 24th

ANNUAL CONFERENCE

Golden Nugget Hotel and Casino

LAS VEGAS, NEVADA MARCH 23-25, 2017

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AMERICAN SOCIETY OF BUSINESS AND BEHAVIORAL SCIENCES

PROGRAM OF THE 24th ANNUAL CONFERENCE GOLDEN N UGGET HOTEL AND CASINO, LAS VEGAS

MARCH 23-25, 2017

PROGRAM COMMITTEE

Conference ChairWali I. Mondal

National University

Program Chair Howard Combs

San Jose State University

Hospitality Committee Lisa Flynn, Chair SUNY, Oneonta Carol Sullivan

University of Texas Permian Basin Mitchell Franklin

Le Moyne College

CPA Coordinator Carol Sullivan

University of Texas of the Permian Basin

Proceedings Editor Wali I. Mondal

National University

ASBBS PROGRAM OF THE TWENTY FOURTH ANNUAL CONFERENCE

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Program Summary

THURSDAY, MARCH 23

REGISTRATION: 11:00 AM - 5:00 PM CONFERENCE CENTER HALLWAY

FRIDAY, MARCH 24 REGISTRATION: 7:30 AM - 10:00 AM 3:30 PM - 5:00 PM

CONFERENCE CENTER HALLWAY COMPETITIVE SESSIONS: 8:00 AM – 12:30 PM; 2:30 PM – 5:30 PM

ASBBS LUNCH AND AWARD CEREMONY: 12:30 PM – 2:20 PM KEYNOTE SPEECH

SUCCESS STORIES OF WOMEN LEADERS IN BUSINESS AND EDUCATION Virginia Gean

California Lutheran University

SATURDAY, FRIDAY, MARCH 24 REGISTRATION: 7:30 AM - 10:00 AM

COMPETITIVE SESSIONS: 8:30 AM – 3:00 PM


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From the Conference Chair

Dear Colleagues,

Welcome to the ASBBS 24th Annual Conference. The conference will begin on Thursday, March

23 and conclude on Saturday, March 25. Please stop by the Foyer of the Convention Center to

pick up your registration materials or to register onsite, if you have not pre-registered. We will be

open for registration during the hours posted on page 3. You are invited to the ASBBS Award

Luncheon on Friday from 12:30 to 2:20 PM. In keeping with our tradition, we have invited one of

our own, Virginia Gean of California Lutheran University to deliver the Keynote Speech at the

ASBBS Award Luncheon. She will be speaking on Success Stories of Women Leaders in Business

and Education. Like past years, we will also recognize and award Certificates for the “Best Papers”

of the conference and the Outstanding Service Awards during the luncheon.

Most competitive sessions are organized with 4 papers except for a handful of sessions with 3 or

5 papers. Depending on the number of papers in a session, each presenter will get 17-20 minutes

to present their paper. Session Chairs will allocate time for general discussion at the end of the

presentation and will end the session on time. Unless it is necessary, we ask that you use the

conference laptop computer for your Power Point presentation. No Internet connection will be

available in the conference rooms. I have tried to preserve your presentation time if you requested

it.

I take this opportunity to thank you all for your continued participation. Over 80% of you have

participated in this conference for more than 10 years, and I am deeply grateful for that. With the

help of many colleagues, I have compiled the conference program from the inception, and for the

past 24 years, I have looked forward to working on the conference program. My thanks to all track

chairs whose service is vital to the continuous improvement of this conference and to our

publications.

Best wishes and see you all soon.

Wali I. Mondal


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BEST PAPERS OF TRACKS

The following papers were selected by respective Track Chairs and the Conference Chair as the

Best Papers of Tracks. Each author of these papers will be recognized with a certificate of Best Paper at

the ASBBS Award Luncheon on Friday, March 24, 2017. Congratulations to all authors!

Puerto Rico’s Corporate AMT Is Declared Unconstitutional as It Violates the Dormant

Commerce Clause Aquilio, Mark

St. John’s University

International Students’ Adjustment to U.S. Universities: Utilizing a Campus Mediation Approach

Bienstock, Joshua

Swid, Amr

New York Institute of Technology

Perceptions and Gender Differences in Work Engagement of Hotel Managers

Blayney, Candace

Blotnicky, Karen A.

Mount Saint Vincent University, Canada

Can Benford’s Law Contribute to the E.M.H.?

Bootheway, G.B.P.

Cassagnol, Sydney

St Bonaventure University

The Mandela Effect: From Fringe to Brand Implications

Bruer-Hess, Shanna

Conrad, Craig

Western Illinois University

Employer Appearance and Grooming Standards: Legal, Policy, and Practice Issues Involving

Tattos and Body Piercings Calvasina, Gerald E. Southern Utah University

Calvasina, Richard V.

University of West Florida

Internet Trolling in Social Networking Sites: A Preliminary Investigation of Undergraduate

Student Victimization Case, Carl J.

King, Darwin L.

St. Bonaventure University


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The Death of the Oceans: Implications for Business and Society

Demirdjian, Z.S.

California State University, Long Beach

Mokatsian, Zara

Near East Museum, Yereven

Regarded as Disabled: Another Pitfall for Managements

Findley, Hank

Dove, Laura

Edwards, Toni

Troy University

The Relationship between Tolerance for Scholastic Dishonesty and Tolerance for Dishonest

Work Place Practices Amongst University Business Management Students

Furutan, Omid

University of Laverne

An Overview Analysis of Expected Potential Returns from Selected Tex-Mex Franchises

Gerhardt, Steve

Hazen, Samuel

Joiner, Sue

Tarleton State University

Presidential Elections and Industry Stock Returns: A Test of Market Efficiency

Gobran, Patrick

Longwood University

Bacon, Frank

Longwood University

The Behavior of Total Monthly Returns of Small Stocks: 1926 to 2013

Hamid, Sheikh A.

Southern New Hampshire University

Direct Mail Scams Targeted to Older Adults: An Exploratory Study of Low-Elaboration “Trigger”

Appeals

Handlin, Amy

Monmouth University

Using Different Probability Distributions for Managerial Accounting Technique: The Cost-

Volume-Profit Analysis

Hassan, Said A.

Austin Peay State University

A Brief History of Accountancy Examinations as the Uniform CPA Exam Turns 100 in 2017

King, Darwin L.

Case, Carl J.

Senecker, Kimberly M.



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Special Business Entity Reporting: One Plugged Hole is Better Than None

Fischer, Mary

University of Texas at Tyler

Marsh, Treba A.

Stephen F. Austin State University

An Analysis of the Common Rhetoric Surrounding Cuisine Identity Mills Jr., Richard J. Robert Morris University

Banking Regulatory Trends in the United States

Mossavar-Rahmani, Farhang

National University

Perceptions of Academic Tenure, Post-Tenure Review and Organizational Commitment among

University Professors

Obeng, Kofi

Ugboro, Isaiah O.

North Carolina A&T State University

Impact of Career Regret on Career Outcomes of Information Technology Professionals in India

Santra, Sayoni

Giri, Vijay Nath

Indian Institute of Technology, Kharagpur

A Modified Approach to Calculate the Stock Price that has Nonconstant Growth Rates in Dividends: A

Teaching Note

Ueng, Joe

University of St. Thomas, Houston

CPAs Assess Effectiveness of Auditing Curriculum

Ulrich, Thomas A.

Blouch, William E. Michenzi, Alfred R.

Loyola University Maryland

Election 2016: Popular Vote and Electoral Models

Walker, David A.

Georgetown University

What Factors Contribute to or Detract from Employees’ Commitment to their Organizations? A Two-Sector

Analysis

Yavas, Ugur

East Tennessee State University

Karatepe, Osman M.

Eastern Mediterranean University

Babakus, Emin

The University of Memphis


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New Trends on Strategic Planning: Virtual Environment, Tech Innovation, Globalization and

Organizational Performance

Zomorrodian, Asghar Walden University

Perceived Deceptiveness of Insurance Fraud: A Cross-Cultural Perspective

Zourrig, Haithem

Consentino, Joseph

Kent State University

OUTSTANDING SERVICE AWARDS

In recognition of scholarly excellence, commitment for distinguished service to

business and behavioral sciences, to the Academy, to students, and to colleagues,

ASBBS Program Committee 2016-17 presents the following Outstanding Service

Awards to:

Rudd, Denis P.

Robert Morris University

Islam, Shahidul

MacEwan University, Canada

Krishnan, V. Sivarama

University of Central Oklahoma

These awards will be presented at the ASBBS Award Luncheon on Friday, March

24, 2017.


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Friday 8:00 – 9:30 Hillcrest

Track: Accounting II: Audit and Forensic Accounting

Chair: Yun, J.K.


Session: Audit, Forensic and Business Accounting

Chair: Yun, J.K.


Current Trends in Prevention, Detection and Prosecution of Healthcare Fraud Cases: Lessons

Learned from Recent Litigation

Blythe, Spephen

Goodpasture, James


“U.S. vs. Geoffrey Ricketts et al” Applying Forensic Accounting to a Medicare Fraud Crime

Titard, Pierre L.

Southeastearn Louisiana University

Special Business Entity Reporting: One Plugged Hole is Better Than None

Fischer, Mary

University of Texas at Tyler

Marsh, Treba A.

Stephen F. Austin State University

IFRS Allow Disclosure Options for the Statement of Cash Flows that are Preferable to What US

GAAP Allow

Gean, Farrell

Pepperdine University

Gean, Virginia


Examining the Effects of Macroeconomic Conditions on the Frequency and Magnitude of

Management Fraud

Green, Brian Patrick

Redding, Lee

University of Michigan-Dearborn


10

Friday 8:00 – 9:30 Oakmont

Track: Economics V: All Other Areas

Chair: Amato, Louis (Ted)

University of North Carolina, Charlotte

Session: Contemporary Economic Issues

Chair: Fadaei, Reza

National University

Central Bank Independence: A Walk Through Good Times and Bad

Griffin, Carroll H.

Georgia Gwinnett College

Cheng, Yun

University of West Georgia

Estimates of the Equilibrium Real Interest rate in Canada: A Common Trends Approach

Crowder, William J

University of Texas at Arlington

Decomposing Demographic Differences in Gun Ownership Patterns

Stivender, Carol O

Amato, Louis (Ted) University of North Carolina – Charlotte

Election 2016: Popular Vote and Electoral Models

Walker, David A.


Economic Bubbles: History and Lessons

Chawla, Gurdeep K.

National University


11

Friday 8:00 – 9:30 Merion

Track: Marketing III: E-Commerce and Technology

Chair: Merz, Michael A.


Session: Branding, Internet Trolling and Gender Issues in Marketing

Chair: Case, Carl J.


Branding Across Cultures: The Role of Advertising Claims

Merz, Michael A.

Merz, Miwa Y. San Jose State University

An Exploratory Examination of the Adoption of Textbooks

Singh, Mandeep Western Illinois University

Technology Acquisition, Ownership and Industrial Performance: An Empirical Research of

Chinese High-tech Industries

Feng, Bing

University of Science and Technology of China

Internet Trolling in Social Networking Sites: A Preliminary Investigation of Undergraduate

Student Victimization

Case, Carl J.

King, Darwin L.


What is Co-Creation of Value? A Theoretical and Empirical Analysis

Merz, Michael A.


Morioka, Kosaku

Tokyo Keizai University


12


Track: Finance II: Investments

Chair: Bacon, Frank

Longwood University

Session: Investments

Chair: Bacon, Frank

Longwood University

A Study of the Performance of 401K Catch-Up Contributions

Lamb, Reinhold

University of North Florida

Mendez, Brandon

Ever Bank

Schnusenberg, Oliver


Presidential Elections and Industry Stock Returns: A Test of Market Efficiency

Gobran, Patrick

Longwood University

Bacon, Frank

Longwood University

Back-Testing Methods Used to Estimate Future Spot Exchange Rates Utilizing Bloomberg Data

Racic, Stanko


The Good, the Bad and the Ugly: An Analysis of India’s Demonetization Experiment

Krishnan, V. Sivarama


Sukar, Abdulhamid

Cameron University


13


Track: Educational Leadership Chair: Marandos, Sam A.

National University

Session: Classroom and Adjustment Issues at Home and Abroad

Chair: Randall, Ida

National University

What are the Major Concerns of Teachers in Today’s Classrooms?

Marandos, Sam A.

Randall, Ida

National University

How Can Principals Provide Real Support for Effective Learning in the Classroom?

Randall, Ida

Marandos, Sam A.

National University

International Students’ Adjustment to U.S. Universities: Utilizing a Campus Mediation Approach

Bienstock, Joshua

Swid, Amr


The Palolo (Elementary School) Stock Market Challenge

Sue, Erin Ah

Tanna, Wayne

Chaminade University


14


Track: Accounting VI: Financial Accounting

Chair: Whitten, Linda K

Skyline College

Session: Current Federal Tax and Related Issues

Chair: Aquilio, Mark


The FASB’s Final Word on Leases: Navigating the New Rules

Morris, Joseph L.

Southeastern Louisiana University

Revisit to Stock Buyback in the Perspective of the Theory of the Firm

Ke, Ping

Yun, J. K.


State Sales/Use Tax Laws and Lost Revenue: Considerations and Applications

Crespi, Cheryl

Central Connecticut State University

Puerto Rico’s Corporate AMT Is Declared Unconstitutional as It Violates the Dormant

Commerce Clause

Aquilio, Mark


CPA Exam Pass Rates: The Impact of Gender and Cognitive Information Processing Models

Myers, Joan

Franklin, Mitchell

Lepak, Greg

Graham, Judy

Le Moyne College


15


Track: Entrepreneurship Chair: Walker, David A.


Session: Entrepreneurship and Microentrepreneurship Issues

Chair: Parhizgar, Kamal Dean

Texas A&M International University

Does Different Determinants Influence Handloom Microentrepreneurial Performance

Differently Across Gender in North-East India?

Goswami, Kishor

Handique, Kalpana


Hazarika, Bhabesh

National Institute of Public Finance and Policy, India

Analyses of Globalization of Infopreneurship and Intrapreneurship in Business Joint Venturing

Partnerships

Parhizgar, Kamal Dean


Parhizgar, Robert R.

An Overview Analysis of Expected Potential Returns from Selected Tex-Mex Franchises

Gerhardt, Steve

Hazen, Samuel

Joiner, Sue


Schumpeter’s Model of Entrepreneurship Perfected by Tagore and Neither Schumpeter nor Tagore Knew

about it

Mondal, Wali I.

National University


16


Track: MIS II: Information Systems Chair: Haried, Peter

University of Wisconsin – La Crosse

Session: Data Entry and Data Error

Chair: Haried, Peter


Evaluation of Health Information Systems Topics in Top Tier Information Systems Journals: A

Content Analysis

Haried, Peter


An Entity-Process Model for Data Error Propagation and Tracking

Lee, C. Sophie


An Empirical Application of Goal Programming and AHP in Real Estate Assessment

Jamshidi, Hossein

McDaniel, Larry

Harris, Dana

Alabama A&M University

Impact of Project Manager’s Intellectual Competencies on Project Success

Ahmed, Riaz

Bahria University, Pakistan


17


Track: Finance I: Corporate Finance Chair: Krishnan, V. Sivarama


Session: Investment and Small Business Issues

Chair: Jung, Minje


A Modified Approach to Calculate the Stock Price that has Nonconstant Growth rates in Dividends: A

Teaching Note

Ueng, Joe

University of St. Thomas, Houston

Returns on Reverse Carry Trade When Carry Trade Unwinds: The Case of Yen

Jung, Minje


Monitoring for Learning by Institutional Investors: Evidence from Managerial Stock Awards

Zhang, Jingyu

Imperial College, London

Price Discovery in the Onshore and Offshore RMB Markets

Chen, Yu-Lun

Chung Yuan Christian University

Business Process Re-Engineering: A Critical Tool for Small Business

Shaki, Mohammed

Kodua, Leat

Saint Leo University


18

ASBBS LUNCH AND AWARD CEREMONY Bel Air 1

12:30 PM – 2:20 PM

KEYNOTE SPEECH SUCCESS STORIES OF WOMEN LEADERS

IN BUSINESS AND EDUCATION Gean, Virginia



19


Track: Management VIII: Leadership

Chair: Nixon, Maureen

South University – Virginia Beach

Session: Leadership in National and International Management

Chair: Clapham, Maria M.

Drake University

Teaching Ethics in a Leadership Development Program

Kenney, Tamara R.

Regent University

Effects of Leadership Education on Perceptions of Leadership

Clapham, Maria M.

Drake University

The Relationship between Community Building Antecedents and Followers’ Perceptions of

Community

Howard, Christopher S.

Pfeiffer University

Enterprise Fintech: A Metaphor for Modern Organizations

Jones, Rebecca L.

Regent University


20


Track: Accounting V: Ethics

Chair: Franklin, Mitchell

Le Moyne College

Session: Accounting Ethical Issues

Chair: Franklin, Mitchell

Le Moyne College

Integration of Ethics into the Introductory Accounting Course Through Active Learning

Franklin, Mitchell

Le Moyne College

Ethical Leadership Formation in Accounting Education: An Ignatian Approach with an

Appreciative Focus.

O'Connor, Dennis

Le Moyne College

The Ethics of Tax Evasion: A Survey of Chinese Business Students in USA and China

McGee, Robert W.

Fayetteville State University

Salimi, Anwar Y.

University of LaVerne

Accounting Student Dishonesty: What Accounting Faculty and Administrators Believe

Boyle, Douglas M.

Boyle, James F.

Carpenter, Brian W.

University of Scranton


21


Track: Finance III: Insurance and Banking Chair: Haye, Eric

Ramapo College of New Jersey

Session: National and International Banking and Financial Issues

Chair: Mossavar-Rahmani, Farhang

National University

Banking Regulatory Trends in the United States

Mossavar-Rahmani, Farhang

National University

Evaluating Communication Skills in the Senior Finance Course: An Approach, A Rubric, and a

Pattern of Success

Pashley, Mary M.

Tennessee Tech University

Real Options Logic in Angel Fund Investor Decisions: A Useful Tool for Decision Making Under

Uncertainty

Street, Jeffrey N.

Idaho State University

Determinants of Mergers and Acquisitions in Indian Cement Industry: A Firm-level Analysis

Jaiswal, Neha

Mishra, Pulak

Dube, Indrajit



22


Track: Economics IV: Growth and Development

Chair: Ito, Ryoji

Niigata University, Japan

Session: National and International Growth and Development Issues

Chair: Litzinger, Patrick J.


Cuba: What Now? A Look at the Tourism Industry in New Dynamic.

Becker, Hilary

Carleton University, Canada

An Assessment of Residential Solid Waste Management in Jos Metropolis, Nigeria

Peter, Gwom

Jones, Colin

Adeloye, Adebayo

Heriot-Watt University, Edinburgh

Economic Theory of the Public Sector versus the Private Sector in a Changed Political

Environment

Litzinger, Patrick J.


Elderly Population and Economic Burden of Chronic Diseases in India: An Investigation

Chatterjee, Chandrima

Nayak, Narayan Chandra

Mahakud, Jitendra

Chatterjee, Suhita Chopra



23


Track: Accounting VI: Financial Accounting

Chair: Whitten, Linda K

Skyline College

Session: Financial Accounting Issues

Chair: Hassan, Said A.


Using Different Probability Distributions for Managerial Accounting Technique: The Cost-

Volume-Profit Analysis

Hassan, Said A.


Audit Fees in School Districts: An Analysis of Audit Lag and Auditor Market Concentration Dorata, Nina T.

Phillips, Cynthia R.

Trainor, Joseph E


Serena: A Teaching Case on relevant Quantitative and Qualitative factors in Movie-Making

Decisions

Barton, Thomas L.

MacArthur, John B.


Improved Transparency in Financial Reporting? An Evaluation of FASB’s Going Concern

Standard Update Phillips, Cynthia R. Trainor, Joseph E.



24


Track: Marketing III: E-Commerce and Technology

Chair: Merz, Michael A.


Session: Contemporary National and International Marketing Issues

Chair: Conrad, Craig


Taste Phenotyping: A Novel Approach to Market Segmentation

Pickering, Gary

Brock University, Canada

Hayes, John

Pennsylvania State University

Tablets Vs. Smart Phones: The Battle of the Century

Santandreu, Juan

Shurden, Michael C. Lander University

Determinants of Marketing Responsiveness of the Paddy Farmers in Assam, India

Hazarika, Atanu

Goswami, Kishor

Indian Institute of Technology Kharagpur

The Mandela Effect: From Fringe to Brand Implications

Bruer-Hess, Shanna

Conrad, Craig



25

Saturday 8:00 – 9:30 Hillcrest

Track: Economics I: General Economics

Chair: Kondeas, Alexander G. Winston-Salem State University

Session: Macroeconomics and Electoral Models

Chair: Kondeas, Alexander G. Winston-Salem State University

Analysis of the Effectiveness of the European Central Bank’s Quantitative Easing Programs

Kondeas, Alexander G. Winston-Salem State University

The Determinants of Life Expectancy – A Case of Four Largest Cities in China

Cai, Francis

Zhang, Ge

William Patterson University

Can Benford’s Law Contribute to the E.M.H.?

Bootheway, G.B.P.

Cassagnol, Sydney


Decomposition of Gender Income Gap in Rural Informal Microenterprises: An Unconditional

Quantile Approach in the Handloom Industry

Hazarika, Bhabesh

National Institute of Public Finance and Policy, New Delhi, India

Production Relations and Agrarian Change in India with Special Reference to Odisha

Nayak, Dinesh K.

National Institute of Public Finance and Policy, New Delhi, India


26

Saturday 8:00 – 9:30 Oakmont

Track: Accounting IV: Accounting Education Chair: Trainor, Joseph E.


Session: Current Issues in Accounting Education

Chair: Phillips, Cynthia R.


Factors Affecting Audit Students’ Ethical Judgments and Intentions: Moral Cognition, Moral

Philosophy, and Locus of Control

Buchan, Howard

Flynn, Lisa

SUNY, Oneonta The Financing of Learning at Scale Initiatives: Bulgaria’s TELERIK Academy and Software University

Blaber, Zlatinka

Salem State University

Guogumanova, Guergana N.

Incorporating Gamification Concepts into Accounting Education Trainor, Joseph E.

Pirrone, Maria


GRIT and Growth Mindset and the Development of Soft Skills in Undergraduate Accounting

Majors

Kermis, George F.

Kermis, Marguerite D.

Canisius College


27

Saturday 8:00 – 9:30 Merion

Track: Marketing X: All Other Areas

Chair: Purinton, Elizabeth

Marist College

Session: Diverse Marketing Issues

Chair: Yavas, Ugur


The Role of Market Orientation in Creating Sustainable Competitive Advantage in Retailing Kajalo, Sami

Aalto University Business School, Finland

Direct Mail Scams Targeted to Older Adults: An Exploratory Study of Low-Elaboration “Trigger”

Appeals

Handlin, Amy

Monmouth University

Rethinking the Social Cause Exchange

Bebko, Charlene Pleger

Indiana University of Pennsylvania

What Factors Contribute to or Detract from Employees’ Commitment to their Organizations? A Two-Sector

Analysis

Yavas, Ugur


Karatepe, Osman M.

Eastern Mediterranean University

Babakus, Emin

The University of Memphis


28


Track: Management V: Management Education

Chair: Dunphy, Steve

Indiana University Northwest

Session: Various Aspects of Management Education

Chair: Dunphy, Steve

Indiana University Northwest

Analyses of Professional Ethical, Collegial, Cordial and Congenial Relationships among

Physicians, Nurses, Patients, and Administrators

Parhizgar, Suzan S.

Hemet Medical Valley Center



The Relationship between Tolerance for Scholastic Dishonesty and Tolerance for Dishonest

Work Place Practices Amongst University Business Management Students

Furutan, Omid

University of La Verne

Fostering a Global Citizen-Travel Study Course in China

Fitzpatrick, Thomas M.

Husson University

Bechard, Bonnie

Plymouth State University

Guanxi, Reciprocity, and Reflection – Applying Cultural Keys to Resolve Difficult Negotiations Arnesen, David W.

Foster, T. Noble

Seattle University


29


Track: Economics III: Economic Education

Chair: Islam, Shahidul

MacEwan University, Canada

Session: Economic Education

Chair: Gordon, David

University of Saint Francis

Personal Financial and Economic Issues for College Students

Gordon, David

University of Saint Francis

Is Higher Education the Great Equalizer? Evidence from Canadian Provinces

Ferede, Ergete

MacEwan University

Explaining Variations in Gender Composition of Economics Major Across Colleges and

Universities

Lang, David M.

California State University, Sacramento

An International Economic Comparative: Dispel the Myths and Report the Facts

Hilston, John

Eastern Florida State University


30


Track: Accounting VIII: Accounting History

Chair: King, Darwin L.


Session: Past and Present Issues of CPA Exam and Experiential Learning

Chair: King, Darwin L.


An Examination of Age and Gender Impact on CPA Examination Pass Rates

Franklin, Mitchell

Myers, Joan K. Lepak, Greg

Le Moyne College

Using Internal Audit Service Projects for Experiential Learning

Holmes, Narita

Sullivan, Carol

University of Texas of the Permian Basin

A Brief History of Accountancy Examinations as the Uniform CPA Exam Turns 100 in 2017

King, Darwin L.

Case, Carl J.

Senecker, Kimberly M.


Corporate Inversions and Earning Stripping: Is the Tide Finally Turning?

Ward, Suzanne O.

Ward, Dan R.

Bundy, Tracy L.

The University of Louisiana at Lafayette


31


Track: Communication

Chair: Erdemir, Ayse Simin

Istanbul Commerce University, Turkey

Session: Issues in Communication

Chair: Erdemir, Ayse Simin


The Fourth Estate in Crises: Fake News and the Legacy Media

McAnear, Michael

National Unversity

Choosing between Silence and Voice: What Must Organizations Do to Encourage Members to Speak

Out?

Clapham, Stephen E.

Cooper, Robert W.

Drake University

Issue and Crisis Management in the Digital World: A Case Study of PR Strategies Employed in Brand

Reputation Management

Erdemir, Ayse Simin



32


Track: Interdisciplinary VI: Multicultural Issues Chair: Fountain, Usha

East Central University

Session: Multicultural Business and Technological Issues

Chair: Zourrig, Haithem


Perceived Deceptiveness of Insurance Fraud: A Cross-Cultural Perspective

Zourrig, Haithem

Consentino, Joseph


Field Dependent/Field Independent Learning Styles of Online Hispanic Students

Jones, Irma S.

Blankenship, Dianna

The University of Texas Rio Grande Valley

Relationships First

Godfrey, Janelle

White, Lisa R.

Letourneau, Erica

Greiner, Dana

University of Phoenix

Impact of Culture on Worker Motivation in Selected Economic Sectors of the United States and

Latin American Countries Utilizing the Hackman and Oldham Model

Robbins, Jay

Ouachita Baptist University

Casey, Rickey

University of the Ozarks


33


Track: Management IX: Emerging Trends: Innovation and Creativity

Chair: Zomorrodian, Asghar

Walden University

Session: Emerging Trends in Management

Chair: Zomorrodian, Asghar

Walden University

Understanding Personality Models as a Predictor of Leader Effectiveness

Thomas, Earl

Middle Tennessee State University

Solar Power Generation in the United States

Fuller, Jack

West Virginia University

New Trends on Strategic Planning: Virtual Environment, Tech Innovation, Globalization and

Organizational Performance

Zomorrodian, Asghar Walden University

Impact of Behavior Science on Business/Franchising

Hoy, Frank

Worcester Polytechnic Institute

Slavin, Craig

Franchise Central and The Navigator


34


Track: Accounting IV: Accounting Education Chair: Trainor, Joseph E.


Session: Curriculum Issues

Chair: Blouch, William E.

Loyola University

Technology Experience in the Classroom: Is Flipped Classroom an Alternative?

Alfonzo-Martínez, Olga D. University of Puerto Rico at Arecibo

Technology Usage and the Flipped Classroom: Professors’ Perspective

Alfonzo-Martínez, Olga D. University of Puerto Rico at Arecibo

Understanding Benefit Corporations: The Corporate Entity and its Implementation in Pennsylvania

Wright, Melissa

Lawrence, Robyn

University of Scranton

An Analysis of Accounting Ethics Articles Published in Practitioner and Academic Journals

Thompson, James H

Central Washington State University

McCoy, Timothy L.

Lamar University

CPAs Assess Effectiveness of Auditing Curriculum

Ulrich, Thomas A.

Blouch, William E. Michenzi, Alfred R.

Loyola University Maryland


35


Track: Marketing V: Marketing/Business Practices in Emerging Markets

Chair: Combs, Howard


Session: Marketing and Business Practices in National and Global Markets

Chair: Foote, David

Middle Tennessee State University

Body Shaming: Body Type Preferences by Race, and Implications for Marketers

Bruer-Hess, Shanna

Lin, Jessica Harriger

Dobson, Joe


Synchronous Learning: A Case Study for Designing the Virtual Business Classroom on a Budget

Conrad, Craig

Hunt, Ryan


An Analysis of Global, Ethical, Moral and Legal Principles in On-Site, Online and On-Skype

Higher Educational Systems

Parhizgar, Fuzhan F.

Nevada College of Medicine



Study Abroad Program: Lessons Learned

Espana, Juan

National University


36


Track: Interdisciplinary VIII: Hospitality and Tourism

Chair: Rudd, Denis P.


Session: Hospitality and Tourism

Chair: Flanegin, Frank R.


The Cruise Industry Today: Norovirus, Reality or Nonsense

Rudd, Denis P. Mills Jr., Richard J.

Flanegin, Frank R


An Analysis of the Common Rhetoric Surrounding Cuisine Identity Mills Jr., Richard J. Robert Morris University

Delivering Quality Living Integrity in Supporting Community Growth and Profitability: The

Concord Hospitality Group

Faulk, Alisa


Identifying the Magnitude of Priorities in Consumer Preference of Hotel Choice for Optimal Resource

Allocation and to Develop Competitive Advantages

Brauer, David B.

Rudd, Denis P.


Perceptions and Gender Differences in Work Engagement of Hotel Managers

Blayney, Candace

Blotnicky, Karen A.



37


Track: Accounting III: Tax Chair: Pirrone, Maria


Session: Recent Tax Developments

Chair: Pirrone, Maria


Roth IRAs and Qualified Charitable Distributions

Smith, Sheldon R.

Smith, Lynn R. Utah Valley University

Tax Case Discussion

Simpson, Rick

Stovall, Julie

Southeastern Louisiana University

IRS Acquiescence Gives Unmarried Couples a Double Deduction

Pirrone, Maria



38


Track: Finance II: Investments

Chair: Bacon, Frank

Longwood University

Session: Investments

Chair: Hamid, Sheikh A.


The Behavior of Total Monthly Returns of Small Stocks: 1926 to 2013

Hamid, Sheikh A.


The Behavior of Total Monthly Returns of Large Stocks: 1926 to 2013

Hamid, Sheikh A.


Information Spillovers and Cross Monitoring between the Stock Market and Loan Market:

Evidence from Regulatory SHO

Billett, Matthew T.

Indiana University

Financial and Pricing Strategies: Creating Value for Entrepreneurial Companies in Early

Development Stage

Soobrian, Lloyd

Berkeley College

An Alternative Model to Measure the Cost of Equity Capital for Small Closely Held Firms

Boudreaux, Denis

Rao, SP Uma

Das, Praven

University of Louisiana at Lafayette


39


Track: Management I: Human Resource Chair: Findley, Hank

Troy University

Session: HR Issues at Home and Abroad

Chair: Calvasina, Gerald E.

Southern Utah University

Impact of Career Regret on Career Outcomes of Information Technology Professionals in India

Santra, Sayoni

Giri, Vijay Nath


Employer Appearance and Grooming Standards: Legal, Policy, and Practice Issues Involving

Tattos and Body Piercings Calvasina, Gerald E. Southern Utah University

Calvasina, Richard V.

University of West Florida

Sexual Harassment Policies: The Future Under Trump

Hagen, Janet W.

Hagen, Willis B.

University of Wisconsin Oshkosh

Regarded as Disabled: Another Pitfall for Managements

Findley, Hank

Dove, Laura

Edwards, Toni

Troy University

Impact of Procedural Justice on Organizational Commitment with Mediating Effect of Pay

Satisfaction

Arif, Muhammad

Bahria University, Islamabad, Pakistan

Urooj, Syeda Faiza

Federal Urdu of Arts, Science and Technology, Islamabad, Pakistan


40


Track: Management X: All Other Areas

Chair: Baugher, Dan

Pace University

Session: Diverse Management Issues

Chair: Ramos, Chris

Pace University

Verbal Argumentativeness: A Study of Retail Store Managers

Winkelhake, Brett

College of Southern Nevada

The Death of the Oceans: Implications for Business and Society

Demirdjian, Z.S.


Mokatsian, Zara

Near East Museum, Yereven

The Consistency of Online ratings of DVDs Across Global Markets

Baugher, Dan

Ramos, Chris

Pace University

Perceptions of Academic Tenure, Post-Tenure Review and Organizational Commitment among

University Professors

Obeng, Kofi

Ugboro, Isaiah O.

North Carolina A&T State University


41


Track: Accounting VII: Behavioral Accounting Chair: Coulter, John M.

Western New England University

Session: Behavioral Accounting

Chair: Coulter, John M. Western New England University

FASB’s Disclosure Framework Project: A Review of Proposed Disclosure for pensions, Income Tax and

Fair Value

Redpath, Ian

Vogel, Thomas

Canisius College

The Behavioral Effects of Excise Taxes

Redpath, Ian

Vogel, Thomas

Canisius College

Why You Should Have an Accounting Advising Syllabus

Corthell, Tara G.

Coulter, John M.

Sullivan, Shelly R.

Western New England University

Share-Based Compensation at Apple, Inc.: A Historical Perspective Vogel, Thomas

Canisius College

Protecting Constitutional Rights and Warrantless Searches at the Borders: An Analysis of the

Current Law Redpath, Ian

Redpath, Eric

Canisius College


42


Track: Marketing VII: Consumer Behavior

Chair: Blotnicky, Karen A.


Session: All About Consumers

Chair: Wright, Doris N.

Troy University

How the Hiring of Stigmatized Populations Can Lead to a CSR Backfire Effect with Consumers

Shang, Jingzhi

Thompson River University

Peloza, John

University of Kentucky

Customer Concentration and Corporate Payouts

Liu, Bei

China Harbor Engineering Co. Ltd.

Zhang, Xu

University of Macau

How Culture and Friends Affect Consumers’ Acceptance and Purchase Intention of Social Media

Commerce: A Comparative Study of Americans and Chinese

Han, Min Chung

Kean University

Kim, Youjeong


Crowdfunding, Market Research or Social Media Marketing: The Case of the Counter-Top

Nugget Ice Machine

Wright, Doris N.

Troy University

Wright, Alan D.

Southern Arkansas University


43

INDEX OF AUTHORS

A

Adeloye, Adebayo ............................................................ 22 Ahmed, Riaz ...................................................................... 16 Alfonzo-Martínez, Olga D. ................................................. 34 Amato, Louis (Ted) ............................................................ 10 Aquilio, Mark ............................................................... 5, 14 Arif, Muhammad ............................................................... 39 Arnesen, David W. ............................................................ 28

B

Babakus, Emin ............................................................... 7, 27 Bacon, Frank ........................................................... 6, 12, 38 Barton, Thomas L. ............................................................. 23 Baugher, Dan .................................................................... 40 Bebko, Charlene Pleger .................................................... 27 Bechard, Bonnie ................................................................ 28 Becker, Hilary .................................................................... 22 Bienstock, Joshua .......................................................... 5, 13 Billett, Matthew T. ............................................................ 38 Blaber, Zlatinka ................................................................. 26 Blankenship, Dianna ......................................................... 32 Blayney, Candace .......................................................... 5, 36 Blotnicky, Karen ...................................................... 5, 36, 42 Blouch, William E. ......................................................... 7, 34 Blythe, Spephen .................................................................. 9 Bootheway, G.B.P. ........................................................ 5, 25 Boudreaux, Denis .............................................................. 38 Boyle, Douglas M. ............................................................. 20 Boyle, James F. .................................................................. 20 Brauer, David B. ................................................................ 36 Bruer-Hess, Shanna ................................................. 5, 24, 35 Buchan, Howard ............................................................... 26

C

Cai, Francis ........................................................................ 25 Calvasina, Gerald E. ....................................................... 5, 39 Calvasina, Richard V. ..................................................... 5, 39 Carpenter, Brian W ........................................................... 20 Case, Carl J. ......................................................... 5, 6, 11, 30 Casey, Rickey..................................................................... 32 Cassagnol, Sydney ......................................................... 5, 25 Chatterjee, Chandrima ...................................................... 22 Chatterjee, Suhita Chopra ................................................. 22 Chawla, Gurdeep K. .......................................................... 10 Chen, Yu-Lun ..................................................................... 17 Cheng, Yun ........................................................................ 10

Clapham, Maria M. ........................................................... 19 Clapham, Stephen E. ........................................................ 31 Combs, Howard ................................................................ 35 Conrad, Craig .......................................................... 5, 24, 35 Consentino, Joseph ...................................................... 8, 32 Cooper, Robert W. ........................................................... 31 Corthell, Tara G. ............................................................... 41 Coulter, John M ................................................................ 41 Coulter, John M. ............................................................... 41 Crespi, Cheryl ................................................................... 14 Crowder, William J ........................................................... 10

D

Das, Praven....................................................................... 38 Demirdjian, Z.S. ............................................................ 6, 40 Dobson, Joe ...................................................................... 35 Dorata, Nina T. ................................................................. 23 Dove, Laura .................................................................. 6, 39 Dube, Indrajit ................................................................... 21 Dunphy, Steve .................................................................. 28

E

Edwards, Toni ............................................................... 6, 39 Erdemir, Ayse Simin ......................................................... 31 Espana, Juan ..................................................................... 35

F

Fadaei, Reza ..................................................................... 10 Faulk, Alisa........................................................................ 36 Feng, Bing ......................................................................... 11 Ferede, Ergete .................................................................. 29 Findley, Hank .................................................................... 39 Fischer, Mary .................................................................. 7, 9 Fitzpatrick, Thomas M. ..................................................... 28 Flanegin, Frank R. ............................................................. 36 Flynn, Lisa ......................................................................... 26 Foote, David ..................................................................... 35 Foster, T. Noble ................................................................ 28 Fountain, Usha ................................................................. 32 Franklin, Mitchell .................................................. 14, 20, 30 Fuller, Jack ........................................................................ 33 Furutan, Omid .............................................................. 6, 28

G

Gean, Farrell ....................................................................... 9 Gean, Virginia ............................................................... 9, 18


44

Gerhardt, Steve ............................................................. 6, 15 Giri, Vijay Nath .............................................................. 7, 39 Gobran, Patrick ............................................................. 6, 12 Godfrey, Janelle ................................................................ 32 Goodpasture, James ........................................................... 9 Gordon, David ................................................................... 29 Goswami, Kishor ......................................................... 15, 24 Graham, Judy .................................................................... 14 Green, Brian Patrick ............................................................ 9 Greiner, Dana .................................................................... 32 Griffin, Carroll H. ............................................................... 10 Guogumanova, Guergana N. ............................................. 26

H

Hagen, Janet W. ................................................................ 39 Hagen, Willis B. ................................................................. 39 Hamid, Sheikh A. ........................................................... 6, 38 Han, Min Chung ................................................................ 42 Handique, Kalpana ............................................................ 15 Handlin, Amy ................................................................ 6, 27 Haried, Peter ..................................................................... 16 Harris, Dana ...................................................................... 16 Hassan, Said A. .............................................................. 6, 23 Haye, Eric .......................................................................... 21 Hayes, John ....................................................................... 24 Hazarika, Atanu ................................................................. 24 Hazarika, Bhabesh....................................................... 15, 25 Hazen, Samuel .............................................................. 6, 15 Hilston, John ..................................................................... 29 Holmes, Narita .................................................................. 30 Howard, Christopher S. ..................................................... 19 Hoy, Frank ......................................................................... 33 Hunt, Ryan ........................................................................ 35

I

Islam, Shahidul .............................................................. 8, 29 Ito, Ryoji ............................................................................ 22

J

Jaiswal, Neha .................................................................... 21 Jamshidi, Hossein .............................................................. 16 Joiner, Sue ..................................................................... 6, 15 Jones, Colin ...................................................................... 22 Jones, Irma S. .................................................................... 32 Jones, Rebecca L. .............................................................. 19 Jung, Minje........................................................................ 17

K

Kajalo, Sami....................................................................... 27 Karatepe, Osman M. ..................................................... 7, 27 Ke, Ping ............................................................................. 14 Kenney, Tamara R. ............................................................ 19 Kermis, George F. .............................................................. 26 Kermis, Marguerite D. ....................................................... 26

Kim, Youjeong .................................................................. 42 King, Darwin L. .....................................................5, 6, 11, 30 Kodua, Leat ...................................................................... 17 Kondeas, Alexander G. ..................................................... 25 Krishnan, V. Sivarama ............................................. 8, 12, 17

L

Lamb, Reinhold................................................................. 12 Lang, David M. .................................................................. 29 Lawrence, Robyn .............................................................. 34 Lee, C. Sophie ................................................................... 16 Lepak, Greg ................................................................ 14, 30 Letourneau, Erica ............................................................. 32 Lin, Jessica Harriger .......................................................... 35 Litzinger, Patrick J. ............................................................ 22 Liu, Bei .............................................................................. 42

M

MacArthur, John B. ........................................................... 23 Mahakud, Jitendra............................................................ 22 Marandos, Sam A. ............................................................ 13 Marsh, Treba A. .............................................................. 7, 9 McAnear, Michael ............................................................ 31 McCoy, Timothy L. ............................................................ 34 McDaniel, Larry ................................................................ 16 McGee, Robert W. ............................................................ 20 Mendez, Brandon ............................................................. 12 Merz, Michael A. ........................................................ 11, 24 Merz, Miwa Y. .................................................................. 11 Michenzi, Alfred R. ....................................................... 7, 34 Mills Jr., Richard J. ............................................................ 36 Mishra, Pulak ................................................................... 21 Mokatsian, Zara ............................................................ 6, 40 Mondal, Wali I. ................................................................. 15 Morioka, Kosaku ............................................................... 11 Morris, Joseph L. .............................................................. 14 Mossavar-Rahmani, Farhang ........................................ 7, 21 Myers, Joan ................................................................ 14, 30 Myers, Joan K ................................................................... 30

N

Nayak, Dinesh K. ............................................................... 25 Nayak, Narayan Chandra .................................................. 22 Nixon, Maureen................................................................ 19

O

Obeng, Kofi ................................................................... 7, 40 O'Connor, Dennis ............................................................. 20

P

Parhizgar, Fuzhan F. ......................................................... 35 Parhizgar, Kamal Dean ......................................... 15, 28, 35 Parhizgar, Suzan S. ........................................................... 28


45

Pashley, Mary M. .............................................................. 21 Peloza, John ...................................................................... 42 Peter, Gwom ..................................................................... 22 Phillips, Cynthia R........................................................ 23, 26 Pickering, Gary .................................................................. 24 Pirrone, Maria ............................................................. 26, 37 Purinton, Elizabeth ........................................................... 27

R

Racic, Stanko ..................................................................... 12 Ramos, Chris ..................................................................... 40 Randall, Ida ....................................................................... 13 Rao, SP Uma ...................................................................... 38 Redding, Lee ....................................................................... 9 Redpath, Eric ..................................................................... 41 Redpath, Ian ...................................................................... 41 Robbins, Jay ...................................................................... 32 Rudd, Denis P. ............................................................... 8, 36

S

Salimi, Anwar Y. ................................................................ 20 Santandreu, Juan ............................................................... 24 Santra, Sayoni ............................................................... 7, 39 Schnusenberg, Oliver ........................................................ 12 Senecker, Kimberly M. .................................................. 6, 30 Shaki, Mohammed ............................................................ 17 Shang, Jingzhi .................................................................... 42 Shurden, Michael C. ......................................................... 24 Simpson, Rick ................................................................... 37 Singh, Mandeep ................................................................ 11 Slavin, Craig ....................................................................... 33 Smith, Lynn R. ................................................................... 37 Smith, Sheldon R. .............................................................. 37 Soobrian, Lloyd ................................................................. 38 Stivender, Carol O ............................................................. 10 Stovall, Julie ..................................................................... 37 Street, Jeffrey N. ............................................................... 21 Sue, Erin Ah ....................................................................... 13 Sukar, Abdulhamid ............................................................ 12 Sullivan, Carol ................................................................... 30 Sullivan, Shelly R. .............................................................. 41 Swid, Amr ...................................................................... 5, 13

T

Tanna, Wayne .................................................................. 13 Thomas, Earl ..................................................................... 33 Thompson, James H ......................................................... 34 Titard, Pierre L. ................................................................... 9 Trainor, Joseph E .................................................. 23, 26, 34 Trainor, Joseph E. ................................................. 23, 26, 34

U

Ueng, Joe ...................................................................... 7, 17 Ugboro, Isaiah O. .......................................................... 7, 40 Ulrich, Thomas A. ......................................................... 7, 34 Urooj, Syeda Faiza ............................................................ 39

V

Vogel, Thomas .................................................................. 41

W

Walker, David A. ..................................................... 7, 10, 15 White, Lisa R. .................................................................... 32 Whitten, Linda K ......................................................... 14, 23 Winkelhake, Brett ............................................................ 40 Wright, Alan D. ................................................................. 42 Wright, Doris N. ................................................................ 42 Wright, Melissa ................................................................ 34

Y

Yavas, Ugur ....................................................................... 27 Yun, J. K ............................................................................ 14 Yun, J.K. .............................................................................. 9

Z

Zhang, Ge ......................................................................... 25 Zhang, Jingyu .................................................................... 17 Zhang, Xu .......................................................................... 42 Zomorrodian, Asghar .................................................... 8, 33 Zourrig, Haithem .......................................................... 8, 32

Documents

ASBBS Program of THE TWENTY FOURTH Annual Conferenceasbbs.org/files/2017/Conference_Program_2017.pdf · Impact of Career Regret on Career Outcomes of Information Technology Professionals