Department: Business Administration ![[clear]](close-x.png "Remove this limiter")
11 matches in the database.
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1.
Borzelleca, Daniel C.
The Potential Market Impacts of a More Concentrated Audit Market.
Degree: Bachelor of Business Administration (BBA), Business Administration, 2012, Ohio University Honors Tutorial College
► As the Big 8 public accounting firms condensed into the Big 4,…
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▼ As the Big 8 public accounting firms condensed into the Big 4, the government and large public companies have expressed growing concern over the high levels of concentration. However, there are realistic scenarios that could lead to an even more concentrated Big firm audit market. This research studies the effects that a more concentrated audit market would have on the financial markets. In particular, it examines how the financial markets would perceive audit quality from the Big firms and the next-tier of public accounting firms.
Advisors/Committee Members: Gabriel, E. Ann.
Subjects: Accounting
Keywords: Market Concentration; Auditing; Audit Quality; Accounting Firms
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2.
DiFilippo, Michael D.
Early Season Inefficiencies in the NFL Sports Betting Market.
Degree: Bachelor of Business Administration (BBA), Business Administration, 2012, Ohio University Honors Tutorial College
► This thesis contains two scholarly articles that were written to fulfill the…
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▼ This thesis contains two scholarly articles that were written to fulfill the requirements for undergraduate thesis work as part of the graduation requirements for the Honors Tutorial College at Ohio University. In addition to the articles, an expanded literature review and reflection are included. The abstracts for the two aforementioned articles are below. "Inefficient Pricing from Holdover Bias in NFL Point Spread Markets" - We identify inefficiency in the NFL gambling market indicative of sticky preferences by bettors. NFL teams that qualified for the playoffs in the prior season are favored by too large a margin in the opening week of the following season. Systematic betting based on this trend results in significant profitability over the 2004-2011 seasons with an average return over 25% per game. We posit this can be explained by gamblers’ tendencies to cling to perceptions of teams formed from observation in the prior season. This confirms research in more traditional markets suggesting investors can be slow to update asset valuations. "Early Season NFL Over/Under Bias" - Popular wisdom regarding athletics is that offenses are at a relative disadvantage in the early portion of seasons. We present evidence that this anecdotal belief holds true over the 2000-2010 National Football League (NFL) seasons. This is reflected in lower offensive yardage, fewer first downs, and fewer points scored. While total points scored are significantly lower in Week 1 of NFL seasons, bookmakers fail to reduce the total lines posted on these games. We find a strategy betting under total lines of all Week 1 games over the 2000-2010 NFL season yields a statistically significant profit of 13.6% per game.
Advisors/Committee Members: Fodor, Dr. Andrew.
Subjects: Finance
Keywords: Sports Wagering; Efficient Markets; Holdover Bias; Irrational Investment
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3.
Johnson, Caroline.
Singing your way into the Consumer's Mind: Music's Impact on Implicit and Explicit Attitudes.
Degree: Bachelor of Business Administration (BBA), Business Administration, 2011, Ohio University Honors Tutorial College
► Music in advertising is a relatively new area of study with limited…
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▼ Music in advertising is a relatively new area of study with limited academic literature. The following studies examine music’s effect on viewers’ implicit, or subconscious, and explicit, or conscious, attitudes toward a brand. In her first study, the researcher showed participants three freecreditreport.com commercials with or without the jingle playing. She then administered the Implicit Association Test (IAT) to measure participants’ attitudes towards freecreditreport.com below their level of consciousness. After completing the IAT, participants also took a self-report explicit measure. Results showed that while individuals self-reported disliking freecreditreport.com more when they heard the jingle playing, the implicit results demonstrated that subconsciously participants had higher brand attitudes when they heard the jingles. At the same time of the conclusion of the first study, freecreditreport.com changed its name, got a new band, and created a new jingle. This presented an excellent opportunity for a second study. The methodology in the follow-up study was the same as the original, but instead of showing the freecreditreport.com commercials, the new freecreditscore.com commercials were presented. Results were the exact opposite from the first study. While participants said they liked the brand much more when they watched the commercials with the new jingles, subconsciously participants held much lower attitudes when the jingle played. The studies and their implications are discussed in the following thesis.
Advisors/Committee Members: Wagner, Carson B.
Subjects: Business Administration; Communication; Experiments; Marketing; Music; Psychology
Keywords: Music; Implicit; Explicit; Attitudes; Account Planning; Routes of Persuasion; freecreditreport.com; freecreditscore.com
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4.
Laird, Mark.
Logistics Management: A Firm’s Efficiency Performance Model.
Degree: Bachelor of Business Administration (BBA), Business Administration, 2012, Ohio University Honors Tutorial College
► This research aims to create a model able to rate the success…
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▼ This research aims to create a model able to rate the success of a company’s logistics processes by rating the success of each logistics activity. It determines and defines four logistics activities and finds them to be the most vital to a firm’s logistics success. Those logistics processes found to be of the utmost importance are: transportation, warehousing, packaging, and inventory management. Optimal efficiency is used as the determinant for success, and the basic efficiency equation is manipulated for use in the business world. Value-added and associated costs are the variables of the efficiency ratio, which is financially driven. An analysis of the soft drink industry in the United States is provided, as the created model is implemented through use of this industry’s data. Findings include flexibility of the model in managers’ favor and the potential use of the model to evaluate success at the industry, firm, and product levels.
Advisors/Committee Members: Bhutta, M. Khurrum S.
Subjects: Operations Research
Keywords: Logistics Management; Efficiency; Transportation; Warehousing; Packaging; Inventory Management
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5.
Miller, Lisa C.
IS THE UNITED STATES READY TO WORK WITH THE GLOBAL FINANCIAL REPORTING LANGUAGE?.
Degree: Bachelor of Business Administration (BBA), Business Administration, 2012, Ohio University Honors Tutorial College
► This study involves an investigation of the current state of IFRS education…
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▼ This study involves an investigation of the current state of IFRS education and training in the United States as well as a comparison of the current and future needs in the industry. The study sought to establish that universities needed to increase their IFRS coverage in order to meet industry demands. Mentioned as an item in need of further research in several IFRS-related articles, this information provides valuable insights to academia, students, and financial professionals for their academic planning. Through research and interviews with professionals and professors in finance and accounting, the study reveals a multidimensional perspective on IFRS education and training in the United States. The research also includes an analysis of students’ and professionals’ desire to advance their knowledge in the subject area, as well as industry opinions on what IFRS knowledge is needed for different levels of financial careers and responsibilities. The study overall explores the implications of IFRS on accounting education programs as a whole as well as the change that is needed to address the growing influence of the international standards on the United States financial community.
Advisors/Committee Members: Yost, Christine.
Subjects: Accounting
Keywords: Accounting; University Education
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6.
O'Malley, Sean L.
A State of Flux: The Future of the Financial Accounting Standards Board (FASB) in the Face of International Financial Reporting Standards (IFRS).
Degree: Bachelor of Business Administration (BBA), Business Administration, 2012, Ohio University Honors Tutorial College
► This paper explores the history of accounting standards in the United States…
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▼ This paper explores the history of accounting standards in the United States with emphasis on the recent alignment of US Generally Accepted Accounting Standards (US GAAP) with International Financial Reporting Standards (IFRS). Through a qualitative study, the future role of the Financial Accounting Standards Board (FASB) was explored. The interviewees, a group of experts in the accounting industry, had a consensus on many of the questions including the main research question. The majority of respondents believe that the FASB will continue its role as standards setter for US GAAP and will serve as a carve-out function for any future IFRSs issued by the International Accounting Standards Board (IASB).
Advisors/Committee Members: Yost, Christine.
Subjects: Accounting; International Law; International Relations
Keywords: FASB; Financial Accounting Standards Board; IASB; International Accounting Standards Board; Accounting; GAAP; IFRS
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7.
Pels, Sarah E.
INCREASING GENDER DIVERSITY IN THE IT WORKFORCE: CHARACTERIZING AND EVALUATING ORGANIZATIONAL EFFORTS.
Degree: Bachelor of Business Administration (BBA), Business Administration, 2012, Ohio University Honors Tutorial College
► The objective of the study is gain a better understanding of gender…
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▼ The objective of the study is gain a better understanding of gender diversity efforts within organizations and their effectiveness. To this end the study develops a framework for characterizing and measuring the effectiveness of organizational efforts for gender diversity using a comparative case study. An extensive framework is developed that encompasses effort characteristics including catalysts, objectives, methods and practices, and measurement strategies. The framework also captures factors that help gauge effort effectiveness including perceived effort outcomes, barriers and challenge for women in IT, and informal ways women in IT overcome these barriers. The framework is further developed using an empirical comparative case study that evaluates the characteristics of nine organizational efforts. The data proves to be rich and full of interesting trends, as it was analyzed across different companies, industries, initiative types, and employee role types. As a result of the analysis, this study provides five recommendations to improve the current state of gender diversity in the IT workforce.
Advisors/Committee Members: Annabi, Hala.
Subjects: Gender; Industrial Engineering; Information Systems; Information Technology
Keywords: gender diversity; diversity; IT; Information Technology; workforce diversity; organizational initiative; gender initiatives; initiative evaluation; program effectiveness
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8.
Shirkman, Jordan.
The Viability of the Low-Profit Limited Liability Company: What it Will Take for the L3C to Become Social Entrepreneurship's Next Big Thing.
Degree: Bachelor of Business Administration (BBA), Business Administration, 2011, Ohio University Honors Tutorial College
► The low-profit limited liability company (L3C) has emerged as a result of…
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▼ The low-profit limited liability company (L3C) has emerged as a result of the growing fourth sector of the American economy. As social entrepreneurship grows and a desire for businesses to make a social impact along with profits continues, some believe the solution is a “for-profit business with a non-profit soul” as the L3C creator Robert Lang has dubbed the new legal entity. L3C legislation has been ratified in eight states, starting with Vermont. Due to the ambiguity and newness of the L3C, there are a number of unanswered questions about the legal status, from funding to branding. Debates have swirled about the legitimacy and necessity of the L3C status since its inception. This paper attempts to answer the question of what must change for L3Cs to become the legal option of choice for social enterprise. By conducting phone interviews with founders and managers of 16 Vermont-established L3Cs and asking questions about the hurdles, hardships and happenings of L3Cs, this paper concludes L3Cs should take advantage of their branding platform to advance as the legal status of choice for social business, and that L3Cs must individually pursue foundations with nearly identical social missions if they hope to acquire program related investments. Using qualitative-interpretivist exploratory interviewing methodology, this is one of the first qualitative research studies on low-profit limited liability companies.
Advisors/Committee Members: Davis, Justin L.
Subjects: Entrepreneurship
Keywords: L3C; low-profit limited liability company; social entrepreneurship; fourth sector; Vermont; qualitative interviews
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9.
Simmons, John D. Jr.
The Effects of Firm Size on the Entrepreneurial Orientation Dimensions of Innovativeness, Proactiveness, and Risk-Taking.
Degree: Bachelor of Business Administration (BBA), Business Administration, 2010, Ohio University Honors Tutorial College
► This research examined the relationship between firm size and the three entrepreneurial…
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▼ This research examined the relationship between firm size and the three entrepreneurial orientation dimensions of innovativeness, proactiveness, and risk-taking. Significantly positive, linear relationships were found to exist for innovativeness and proactiveness. The risk-taking results showed that a concave downward, curvilinear relationship exists. Furthermore, post-hoc analysis looked at the effects of environmental hostility on the amount of risk-taking. The results showed that the firms in hostile environments take less risk than firms in non-hostile environments, but only for the smallest of firms. For larger firms, those operating in hostile environments take more risk than firms that operate in non-hostile environments.
Advisors/Committee Members: Kreiser, Dr. Patrick M.
Subjects: Management; Organizational behavior
Keywords: entrepreneurship; entrepreneurial orientation; firm size; innovativeness; proactiveness; risk-taking
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10.
Templeton, Jordan L.
The Industrial Eater: An Exploration Into the Underlying Values Motivating American Fast Food Consumption.
Degree: Bachelor of Business Administration (BBA), Business Administration, 2010, Ohio University Honors Tutorial College
► A grounded theory research method and laddering interview technique was used to…
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▼ A grounded theory research method and laddering interview technique was used to probe beyond the initial attributes that induce consumers to buy fast food, and uncover the underlying values motivating American fast food consumption. The results showed that the speed and convenience of fast food is valuable to respondents because it gives them more time and energy to pursue endeavors that are important to them; and that reinforce their personal values of security, self-fulfillment, a sense of accomplishment, and a sense of belonging. Concerns about health, social, and environmental problems associated with fast food was therefore found to be secondary to the pursuit of the respondents’ values. Based on the results of this study, two propositions with social and business implications were proposed. First, to be accepted by the American public, fast food alternatives must reinforce the values found to motivate fast food consumption. Second, it was found that respondents focus on food consumption, giving little thought to how food is produced, or how it will affect their future health. Additional research that investigates the disconnect Americans have between the food they eat, how it was produced, and their future health may hold implications for how to best address diet-related health problems and unsustainable food production methods.
Advisors/Committee Members: Sojka, Jane.
Keywords: Fast Food, American Values, Industrial Agriculture, Grounded Theory, Laddering, Food Culture
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11.
Tuttle, Lauren E.
Leveling the Playing Field: Creating Transparency and Consistency in Accounting for Division I College Athletics.
Degree: Bachelor of Business Administration (BBA), Business Administration, 2009, Ohio University Honors Tutorial College
► This thesis is a study of the current cost allocation process of…
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▼ This thesis is a study of the current cost allocation process of Division I college athletic departments. It describes the current process used by the athletic department and then discusses a more appropriate cost allocation process that could be applied to athletic departments. This process is Activity-Based Costing, the most prominent cost accounting process in management accounting today.
Advisors/Committee Members: Gabriel, Ann.
Subjects: Accounting
Keywords: Activity-Based Costing; Athletic Departments; Cost Allocation; College Athletics
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