A5082308307- Accounting and Organizational Management
- Auditing, Earnings Management, Governance
- Customer Service Quality and Loyalty
- Management and Organizational Studies
- Experimental Behavioral Economics Studies
- Public Policy and Administration Research
- Job Satisfaction and Organizational Behavior
- Corruption and Economic Development
- Taxation and Compliance Studies
- Human Resource Development and Performance Evaluation
- Innovations in Medical Education
- Management Theory and Practice
- Health Systems, Economic Evaluations, Quality of Life
- Complex Systems and Decision Making
- Artificial Intelligence in Healthcare and Education
- Pharmaceutical industry and healthcare
- Corporate Finance and Governance
- Robotic Process Automation Applications
University of Wisconsin–Oshkosh
2018-2024
Norwegian School of Economics
2020
University of Central Florida
2017-2020
ABSTRACT ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT student performance 28,085 questions accounting assessments textbook test banks. As of January 2023, provides correct answers 56.5 percent partially an additional 9.4 When considering point values questions, students significantly outperform with 76.7 average on compared 47.5 if no partial...
ABSTRACT This study extends recent research on the interaction of formal and informal controls that may create divergence between economic self-interest social norms consistent with organizational belongingness. We use a sequence two experiments to explore interactive effects performance incentives contemporary value statement promoting Experiment 1 focuses moderating effect general statement, showing increases (decreases) productivity associated fixed pay (piece-rate) incentives. 2 further...
Accounting research examines accountability in the healthcare field but little attention is paid to how contemporary regulatory innovations (e.g. AI-driven data algorithms) impact objectives. We address this concern through a study of may appropriate by (de)legitimising actions. This examined case innovation enacted US sector. Specifically, we employ provider subject oversight highlight actors (de)legitimise provision services. Our findings show that generates debates around illegitimate...
Abstract The purpose of this study is to examine how the presence a value statement (an informal control) alters effect differing financial incentives (a formal in an environment consisting both rewarded and unrewarded tasks. Results show that under fixed pay, motivates performance on important but discretionary Conversely, piece‐rate compensation, statements negatively influence In contemporary work environments, where such tasks are common organisational effectiveness, these results...
Conceived as a behavior, trait, and attitude Behavioral theorists echo Due professional care Trait caution Beware of recency bias Attitude theorists?Endorse critical assessment Before taming audit risks rotating firms And changing auditors Or Partners adopting questioning mind Assessing the auditors' frame Verify Conservative-aggressive reporting Managers engaging under pressure Diligently Scrutinized via an eye presumptive doubt lens neutrality Perceiving first their judgment […]...
A recent focus within the management control literature has been recognition of need to consider how packages controls interact influence employee behavior. This study extends research on interaction formal and informal controls. We use a sequence two experiments expand upon by Kachelmeier, Thornock, Williamson (2016) who find that value statement focused quality can moderate productivity associated with incentive schemes. Experiment 1 replicates Kachelmeier et al., but substitutes general...
Abstract This study examines the relationship between CFO turnover and adverse SOX Section 404 opinions relating to IT material weaknesses over a 4‐year period after implementation of requirements. Prior research has shown that in internal controls are associated with higher audit fees than other types weaknesses. also suggests an association poor financial performance turnover. The results this show companies related more likely have relative non‐IT These contribute stream exploring...
ABSTRACT Changes in public sector management systems have resulted organizations adopting business models similar to private corporations. Using two experiments that vary the service quality provided constituents, this study examines how different incentive schemes impact employees’ decision-making. We find performance-based increase self-interest and lead them focus more on maximizing their personal wealth (which is aligned with organizational economic efficiency) at expense of constituents...
The purpose of this study was to investigate the impact an important aspect organizational context, specifically culture, and different types compensation schemes on strategy surrogation. Strategy surrogation occurs when managers focus measures in strategic performance measurement systems (SPMS) which they are compensated completely or partially lose overall objectives organization. This utilized a 2x2 between-participants experimental design that manipulates culture (control-dominant vs....
The purpose of this study was to investigate the impact an important aspect organizational context, specifically culture, and different types compensation schemes on strategy surrogation. Strategy surrogation occurs when managers focus measures in strategic performance measurement systems (SPMS) which they are compensated completely or partially lose overall objectives organization. This utilized a 2x2 between-participants experimental design that manipulates culture (controldominant vs....
Management control systems research increasingly recognizes the interactive effects of packages controls.These may be exacerbated in multitask settings consisting both rewarded and unrewarded tasks.Organizational value statements are informal controls shown to alter relationship between compensation schemes performance.This study's purpose is examine these statement a environment tasks.Results show that under fixed pay compensation, presence motivates performance on important but...