2022 Research and Publication Contributions

Measuring and disclosing corporate valuations of impacts and dependencies on nature

Calibrating environmental impacts and dependencies in financial metrics, known as natural capital accounting (natural capital valuations; assessments), is critical for transparency and effective decision-making. Understanding the financial impact of a firm’s effects and dependencies on nature not only surfaces new priorities and insights, but also informs and encourages companies’ efforts to protect natural resources. Given that transparency and accountability go hand-in-hand, natural capital valuations help companies mitigate impacts and dependencies on the natural world. Read more...

Published: California Management Review

University of Montana contributor: Regents Professor of Marketing and Poe Family Distinguished Faculty Fellow, Dr. Jakki Mohr

Emphasizing “me” or “we”: Training framing and self-concept in network-based leadership development

It has long been understood that a key ingredient in career success is effectively managing workplace relationships. This study explores how the motivational framing of a network training program may positively or (inadvertently) adversely impact participants' discomfort with strategic networking and motivation to network. Examined is the impact of a “me-focused” framing (i.e., on the personal career benefits that individuals can accrue through strategic networking) and a “we-focused” framing (i.e., on the benefits to the team/organization of individuals' strategic networking) compared to a control group in two field-based quasi-experiments. Read more...

Published: Human Resource Management

University of Montana contributors: Associate Professor of Management and the James and Maggie Gleason Faculty Fellow, Dr. Theresa Floyd

Ethics of U.S. government policy responses to the COVID-19 pandemic: A utilitarianism perspective

This research analyzes the ethical choices of initial responses of the COVID-19 pandemic by reviewing early U.S. government responses and the impact of culture, federalism, and justice. It is concluded that utilitarian analyses of balancing infection rates and economic impacts must be supplemented with Kantian principles of not treating people as means to an end, balancing the protection of individual freedoms with the good of society, and protecting vulnerable groups. As governments prepare for future crises, ethical considerations should be built into those plans as guardrails to guide decision-makers. Read more...

Published: Business and Society Review

University of Montana contributor: Paul & Betty Haack Distinguished Faculty Fellow and Professor in Accounting, Dr. Terri Herron. Rudyard B. Goode Professor in Finance, Dr. Tim Manuel 

The impact of adopting IFRS on earnings quality: Evidence from Mexico

This research investigates the impact of changing from local GAAP to IFRS in 2012 on earnings management by public firms in Mexico. Given the institutional environment and managerial incentives in Mexico, there is not a clear theoretical prediction for the impact of Mexico's adoption of IFRS on earnings management. Thus, it is an empirical question whether a change in accounting standards had any effect on earnings management. Read more...

Published: Journal of Accounting in Emerging Economies

University of Montana contributor: KPMG Kayreen Handley Faculty Fellow and Associate Professor of Accounting, Dr. Lisa Eiler. Knick Family Faculty Fellow and Associate Professor of Accounting, Dr. Isho Tama-Sweet

Blockchain use-case in ballistics and crime gun tracing and intelligence: Towards overcoming gun violence

In the U.S. and around the world, gun violence has become a long-standing public safety concern and a security threat, due to violent gun-related crimes, injuries, and fatalities. Although legislators and lawmakers have attempted to mitigate its threats through legislation, research on gun violence confirms the need for a comprehensive approach to gun violence prevention. This research entails addressing the problem in as many ways as possible, such as through legislation, new technological advancements, re-engineering supply, and administrative protocols, among others. The research focuses on the technological, supply, and administrative aspects, in which it is proposed a manner of managing gun-related data efficiently from the point of manufacture/sale, as well as at points of transfers between secondary sellers for the improvement of criminal investigation processes. Read more...

Published: ACM Transactions on Management Information Systems

University of Montana contributor: Assistant Professor of Management Information Systems, Dr. Patricia Akello

Additional Research and Scholarly Work from the UM College of Business

A literature survey of security issues in Cloud, Fog, and Edge IT infrastructureTaking Root in Fertile Ground: Community Context and the Agglomeration of Hybrid Companies

Thunderstorms, pollen and severe asthma in a Midwestern, U.S. urban environment, 2007-2018

Adaptive capacity beyond the household: A systematic review of empirical social-ecological research

Big events, little change: Extreme climatic events have no region-wide effect on Great Barrier Reef governance

Crossing the bridge from network training to development: A guide to move trainees from classroom insights to effective networks

A social network perspective on workplace inclusion: The role of network closure, network centrality, and need for affiliation

Ethical Considerations of Business Corporate Social Responsibility During the COVID-19 Pandemic 

An Overview of Regulation of Independent Issuer Auditors 

Using Storytelling to Apply Lessons from PCAOB Enforcements

Clustering and Rounding in Retail Prices and Financial Data

Transformational Transparency in Supply Chains: Leveraging Technology to Drive Radical Change

Unlearning Your Colonial Course Description to Transform Your Learning Culture

2021 Research and Publication Contributions

Is Nestle a Lady? The Feminine Brand Name Advantage

Across six studies, using both observational analyses of real brands and experimental manipulations of invented brands, the authors show that linguistically feminine names increase perceived warmth, which improves brand outcomes. Read more...

Published: Journal of Marketing

University of Montana contributor: Associate Professor of Marketing and the Poe Family Distinguished Faculty Fellow, Dr. Justin Angle

Turnover During a Corporate Merger: How Workplace Network Change Influences Staying

The upheaval created by a merger can precipitate voluntary employee turnover, causing merging organizations to lose valuable knowledge-based resources and competencies precisely when they are needed most to achieve the merger’s integration goals. The study suggests that network activation theory can be extended to explain network changes and not simply network cognition. Read more...

Published: Journal of Applied Psychology

University of Montana contributors: Associate Professor of Management and the James and Maggie Gleason Faculty Fellow, Dr. Theresa Floyd

Reframing Affirmative Action Discourse and White Entitlement on Black Twitter

The results and discussion of this research frame Affirmative Action discourse as a racial project. The content of specific tweets demonstrates that social media can connect people experiencing marginalization, encourage discussion, and engender participation as an exercise of collective resiliency. Read more...

Published: Journal of Diversity in Higher Education

University of Montana contributor: Associate Professor of Management Information Systems and the Ruff Family MSBA Faculty Fellow, Dr. Jason Triche

The Impact of IFRS on Earnings Management: Evidence from Mexico

This research investigates the impact of changing from local GAAP to IFRS in 2012 on earnings management by public firms in Mexico.  Results of research in this area provide important insights to capital market participants and regulators in Mexico. Read more...

Published: Journal of Accounting in Emerging Economies

University of Montana contributor: Associate Professor of Accounting and the KPMG Kayreen Handley Faculty Fellow, Dr. Lisa Eiler; Associate Professor of Accounting, Dr. Isho Tama-Sweet

Changing Currencies and Cognitive Biases: Evidence of Impact of Introducing the Euro on Dividend Heaping in Europe

This research targets on dividends in four key European markets (Germany, France, the UK, and Switzerland) over the 1981–2019 period. In the long run, after the adoption of the Euro, the likelihood of heaping recovers for small rounding intervals, but remains well below the previous levels for larger rounding intervals. Read more...

Published: The European Journal of Finance

University of Montana contributor: Professor of Finance and the Donald and Carol Jean Byrnes Professor of Finance, Dr. Keith Jakob

Additional Research and Scholarly Work from the UM College of Business

Taking Root in Fertile Ground: Community Context and the Agglomeration of Hybrid Companies

The Impact of Emergency eLearning During a Pandemic on University Faculty and Student

The Ties That Bind: Knowledge-Sharing Networks and Auditor Performance

Making Time: Words, Narratives, and Clocks in Elementary Mathematics

Managing Stakeholder Demands: Governance Decisions and Stakeholder Standing

Real Earnings Management and the Properties of Analysts' Forecasts

Using Stakeholder Empathy to Promote Corporate Social Responsibility

Using Storytelling to Apply Lessons from PCAOB Enforcements

2020 Research and Publication Contributions

Turnover During a Corporate Merger: How Workplace Network Change Influences Staying

The upheaval created by a merger can precipitate voluntary employee turnover, causing merging organizations to lose valuable knowledge-based resources and competencies precisely when they are needed most to achieve the merger's integration goals. This study suggests that network activation theory can be extended to explain network changes and not simply network cognition. Read more...

Published: Journal of Applied Psychology

University of Montana contributor: James and Maggie Gleason Faculty Fellow and Associate Professor of Management, Dr. Theresa Floyd

An Ethical Perspective of Business CSR and the COVID-19 Pandemic

What decisions are businesses making in this pandemic environment? What ethical foundations most align with these decisions? This paper focuses on business responses to the COVID-19 pandemic through an ethical lens and makes recommendations for future research in this unique environment. Read more...

Published: Society and Business Review

University of Montana contributors: Rudyard B. Goode Professor in Finance, Dr. Tim Manuel, and Paul & Betty Haack Distinguished Faculty Fellow/Professor in Accounting, Dr. Terri Herron

Salesperson Socialization to the Consumption of Organizationally Provided Support Services: Differences Between High- and Low-Performing Salespeople

Get to understand the much-neglected phenomenon of the salesperson interface with organizationally provided support services (OPS) and find ways to help managers identify effective ways to enhance OPS utilization and employee satisfaction with such service provision. Read more...

Published: Journal of Marketing Theory and Practice

University of Montana contributor: Professor of Marketing, Dr. Simona Stan

Technology-Enhanced Auditing: Improving Veracity and Timeliness in Social and Environmental Audits of Supply Chains

Explore how technology-enhanced auditing relates to issues of scope/focus, firm motivations for social and environmental audits (SEA), and governance of the audit function; three conditions under which the benefits of technology-enhanced audits are most likely; the four V's of data (volume, variety, velocity/timeliness and veracity); and possible mechanisms by which veracity and timeliness affect social and environmental performance in the supply chain.  Read more...

Published: Journal of Cleaner Production

University of Montana contributor: Regents Professor of Marketing and Poe Family Distinguished Faculty Fellow, Dr. Jakki Mohr

A Longitudinal Analysis of Job Skills for Entry-Level Data Analysts

Using the results of the study on entry-level data analytics positions, universities can make informed curriculum decisions, and instructors can decide what skills to teach based on industry needs. Read more...

Published: Journal of Information Systems Education

University of Montana contributor: Ruff Family Master's of Science in Business Analytics Faculty Fellow and Management Information Systems Associate Professor, Dr. Jason Triche

Additional Research and Scholarly Work from the UM College of Business

Institutional logics and technology development: Evidence from the wind and solar energy industries

Risk-Adjusted Returns of Socially Responsible Mutual Funds II: "How Do They Stack Up in Australia?"

The Role of Dividend Size and Information Uncertainty

Experiential Learning Revisited: Lessons from a Student-Led Public Opinion Polling Class

Internationalization's Effect on Mobility and Firms' Employee-based Resources

Currency Magnitude and Cognitive Biases: Evidence of Dividend Rounding in Latin America

Do Ownership Restrictions Affect Firm Value? Evidence from Mexico

Beyond Myopia: Wealth Accumulation Mechanisms and Evolving Risk Behaviors