Scholarly Works, Accounting and Information Systems

Permanent URI for this collection

https://hdl.handle.net/10919/24336

Research articles, presentations, and other scholarship

Browse

Now showing 1 - 15 of 15

Voices of Privacy
Wertalik, Donna; Belanger, France (Webflow, 2023-02-08)
The effects of digital nativity on nonvolitional routine and innovative usage
Martins, Patricia; Picoto, Winnie Ng; Bélanger, France (Emerald, 2022-11-08)
Purpose: This study explores the differences between digital immigrants (DIs) and digital natives (DNs) in the continuance of routine and innovative information system use. Design/methodology/approach: A quantitative survey was conducted with two different samples comprising 100 DIs and 152 DNs in mandatory information system use contexts. Data were analyzed with structural equation modeling to examine the hypothesized relationships in the research model. Findings: Results revealed differences among digital nativity groups. The effect of confirmation of expectations about system use on satisfaction is stronger for DNs whereas the effect on task–technology fit (TTF) is similar in both digital groups. Interestingly, significant differences between digital nativity groups occur in routine use. For DIs, TTF and habit are significant while for DNs, satisfaction significantly affects routine use. The results show no difference between digital native groups regarding innovative use. Originality/value: This study extends the concept of digital nativity to routine and innovative system use, contributing to an enhanced understanding about the differences in information systems continuance (ISC) based on digital nativity. It also provides a fine-grained discussion of how to classify digital nativity and its impact in working contexts and extends the IS continuance model by considering two types of IS usage.
The Mediating Role of Group Dynamics in Shaping Received Social Support from Active and Passive Use in Online Health Communities
James, Tabitha L.; Calderon, Eduardo D.; Belanger, France; Lowry, Paul Benjamin (Elsevier, 2022-04-01)
Exchanging social support on online health communities (OHCs) can be beneficial to people's health, but the OHC characteristics that promote environments in which users feel socially supported are understudied. We develop a model that examines the mediating influence of OHC cohesiveness, altruism, and universality on the relationships between active and passive use and received OHC social support. Our findings indicate that social support can be derived from both active and passive use of the OHC. Although active use can directly stimulate received OHC social support, the relationship between passive use and social support is fully mediated by OHC group dynamics.
The impact of E-commerce capabilities on online retailer performance: Examining the role of timing of adoption
Fuller, Robert M.; Harding, Michelle K.; Luna, LeAnn; Summers, Jama D. (Elsevier, 2022-03-01)
This study examines how the timing of the adoption of e-commerce capabilities affects the performance of online retailers. By applying a resource-based view and innovation diffusion theory, we examine capability adoption by the top 500 US online retailers over seven years period. We present how e-commerce capabilities differentially contribute to performance outcomes. Capabilities vary in the durability of benefit, with some providing earlier adopter benefits and others showing benefits later in their life cycles. We find that some capabilities reward later adopters, contrary to prior research. These results support that adoption timing is key to the understanding of the contribution of e-commerce capabilities to online retailer performance.
The Mediating Role of Fitness Technology Enablement of Psychological Need Satisfaction and Frustration on the Relationship between Goals for Fitness Technology Use and Use Outcomes
James, Tabitha L.; Bélanger, France; Lowry, Paul Benjamin (2021-10-30)
The aim of fitness technologies, a combination of wearables and associated applications, is to support users’ health and fitness regimes. The market for fitness technologies continues to increase, and the technologies themselves are quickly advancing. However, it is unclear how effective fitness technologies are in generating wellness outcomes, and there is concern regarding frequent discontinuance behaviors. Accordingly, we develop a model to explain how the perception that fitness technologies satisfy or frustrate the users’ basic psychological needs (BPNs) in exercise mediates the relationships between the users’ goals for fitness technology use and psychological well-being and continuance. We find that users who start using fitness technologies for enjoyment, challenge, revitalization, affiliation, or to make positive improvements to their health or strength and endurance are more likely to report that the fitness technologies are satisfying their BPNs, whereas users who start using them for stress management, social recognition, competition, or weight management are more likely to report BPNs frustration. Notably, users who start using fitness technologies for enjoyment and to make positive improvements to their health or strength and endurance are less likely to report BPNs frustration, and use driven by social recognition goals can decrease BPNs satisfaction. BPNs satisfaction is associated with both increased psychological well-being and continuance, whereas BPNs frustration is negatively associated with both. Fitness technologies must thus be perceived by users to satisfy their BPNs (i.e., autonomy, competence, and relatedness) in exercise to ensure positive outcomes from use.
SEC Comment Letters on Form S-4 and M&A Accounting Quality
Johnson, Bret; Lisic, Ling; Moon, Joon; Wang, Mengmeng (2021-10-13)
Prior research on SEC comment letters has almost exclusively focused on reviews of periodic filings, such as 10-Ks. Transactional filing reviews, such as those related to mergers and acquisitions (M&A), are a fundamental priority of the SEC and to which it dedicates significant resources. We help fill the void in the literature by examining the influence of SEC comment letters on one type of transactional filing, Form S-4, on the accounting quality of the newly merged entity. We find that S-4s that receive an SEC comment letter are less likely to have a restatement or a goodwill impairment after the M&A deal is completed. Our inferences remain the same using either an entropy-balanced sample or a propensity-score-matched sample based on firm and deal characteristics. These results are stronger for S-4 comment letters with higher intensity and M&A- specific comments. Finally, to explore plausible mechanisms and provide further context, we examine specific disclosure changes in S-4 amendments filed during the filing review process and find evidence that the improved M&A accounting quality is related to revisions to the pro forma financial statements, the total purchase price, and goodwill allocations. Overall, our findings provide evidence on the effectiveness of the SEC’s comment letter process related to M&A deals.
Corporate Social Performance and Managerial Labor Market
Dai, Xin; Gao, Feng; Lisic, Ling; Zhang, Ivy (2021-10-13)
This paper examines the impact of a firm’s social performance on the CEO’s employment prospects. We find that CEOs are more (less) likely to leave office when there is a significant recent decline (improvement) in social performance. We then track departing CEOs’ subsequent employment records and find that the social performance of their previous employers improves their labor market outcomes. These CEOs are more likely to find a new executive position, move up to a larger public firm, and receive higher compensation from the new public firm. Using a Cox proportional hazard model, we find that the strong social performance of the previous employer helps CEOs find their next executive positions sooner. Overall, our results suggest that corporate social performance enhances CEOs’ labor market potentials.
Executives’ Legal Records and the Deterrent Effect of Corporate Governance
Davidson, Robert; Dey, Aiyesha; Smith, Abbie (2019-09-08)
We study whether the effectiveness of corporate governance mechanisms varies depending on the characteristics of the executives subject to these mechanisms - namely, their “psychological type”, as proxied by their history of legal infractions. In particular, we examine insider trading, where we can compare the trading behavior of different types of executives in the same firm. We find that “recordholder” executives, i.e., those with prior legal infractions, earn significantly higher profits from purchases and sales than nonrecordholder executives. Further, the profitability of both purchases and sales is significantly increasing in the severity of the infraction. Governance mechanisms, such as blackout policies, lower profits of executives with only traffic infractions; however, profits for executives with serious infractions appear insensitive to blackout policies. Insiders with serious infractions are also more likely to trade during blackout periods and before large information events and are more likely to report their trades to the SEC after the filing deadline. Collectively, our evidence suggests that while governance mechanisms can discipline executives with minor offenses, they appear largely ineffective for those with more serious infractions.
Use of a GPS-Embedded Accelerometer to Evaluate the Complexity of the Running Gait. Part 2: Effects of Fatiguing Activity
Tegarden, David P.; Williams, Jay H.; Jaskowak, Daniel J. (2019-01-03)
In the companion study, we report a new approach for analyzing gait complexity and the structure of gait variability (12). Previous studies show that the fractal scaling index (FSI) determined using detrended uctuation analysis (DFA) is reduced by neuromuscular disorders (6) as well as low back pain, fatigue, injury and overtraining (2, 5, 8, 10), indicating a less healthy gait (1). On the other hand, physical training increases DFA (9).
An Extended Perspective on Individual Security Behaviors
Crossler, Robert E.; Bélanger, France (ACM, 2014-11)
Security threats regularly affect users of home computers. As such, it is important to understand the practices of users for protecting their computers and networks, and to identify determinants of these practices. Several recent studies utilize Protection Motivation Theory (PMT) to explore these practices. However, these studies focus on one specific security protection behavior or on intentions to use a generic measure of security protection tools or techniques (practices). In contrast, this study empirically tests the effectiveness of PMT to explain a newly developed measure for collectively capturing several individual security practices. The results show that PMT explains an important portion of the variance in the unified security practices measure, and demonstrates the importance of explaining individual security practices as a whole as opposed to one particular behavior individually. Implications of the study for research and practice are discussed.
Religiosity and Information Security Policy Compliance
Borena, Berhanu; Bélanger, France (AMCIS, 2013-08)
Information security is a top concern of managers, often addressed with technical, behavioral and procedural solutions. Information Security Policies (ISPs) are among these solutions. ISPs require organizational members to conform to security measures but individuals often fail to comply with them. While prior studies investigated several factors leading to compliance, the effect of religiosity on intention to comply with ISP (ICISP) has been overlooked. This research, therefore, studies the role of religiosity and conservation value in addition to existing factors. The proposed model is tested with students in universities in Ethiopia and USA to obtain a wide array of religious beliefs. The findings show subjective norm and religiosity indirectly but positively affects ICISP via attitude. They also show direct positive effect of religiosity on ICISP. Contrary to prior studies, conservative-value affects ICISP positively; and, when moderated by religiosity, the relationship becomes stronger. Consistent with prior studies, self-efficacy positively affects ICISP.
Privacy in the Digital Age: A Review of Information Privacy Research in Information Systems
Bélanger, France; Crossler, Robert E. (University of Minnesota, Management Information Systems Research Center, 2011-12)
Information privacy refers to the desire of individuals to control or have some influence over data about themselves. Advances in information technology have raised concerns about information privacy and its impacts, and have motivated Information Systems researchers to explore information privacy issues, including technical solutions to address these concerns. In this paper, we inform researchers about the current state information privacy research in IS through a critical analysis of the IS literature that considers information privacy as a key construct. The review of the literature reveals that information privacy is a multilevel concept, but rarely studied as such. We also find that information privacy research has been heavily reliant on student- based and USA-centric samples, which results in findings of limited generalizability. Information privacy research focuses on explaining and predicting theoretical contributions, with few studies in journal articles focusing on design and action contributions. We recommend that future research should consider different levels of analysis as well as multilevel effects of information privacy. We illustrate this with a multilevel framework for information privacy concerns. We call for research on information privacy to use a broader diversity of sampling populations, and for more design and action information privacy research to be published in journal articles that can result in IT artifacts for protection or control of information privacy.
The Mobile Privacy-Security Knowledge Gap Model: Understanding Behaviors
Crossler, Robert E.; Bélanger, France (Hawaii International Conference on System Sciences, 2017-01-04)
Increasing collection of individuals’ information has led to several security and privacy issues, such as identity theft and targeted marketing. These risks are further heightened in the mobile realm as data collection can occur continuously and ubiquitously. Most existing research considers threats to privacy and security as separate concerns, resulting in separate research streams. However, focusing on information privacy alone results in a lack of understanding of the security ramifications of individual information disclosure. Using the Information Motivation Behavioral (IMB) Skills Model as a theoretical foundation, we develop the Knowledge Gap Model of Security and Privacy Behavior. In the model, we propose that two knowledge gaps exist that affect how individuals enact security and privacy behaviors: the security-privacy knowledge gap, and the knowledge-belief gap. We use the model to develop a research agenda for future research.
A Surrogate-based Generic Classifier for Chinese TV Series Reviews
Ma, Yufeng; Xia, Long; Shen, Wenqi; Zhou, Mi; Fan, Weiguo (2016-11-21)
With the emerging of various online video platforms like Youtube, Youku and LeTV, online TV series' reviews become more and more important both for viewers and producers. Customers rely heavily on these reviews before selecting TV series, while producers use them to improve the quality. As a result, automatically classifying reviews according to different requirements evolves as a popular research topic and is essential in our daily life. In this paper, we focused on reviews of hot TV series in China and successfully trained generic classifiers based on eight predefined categories. The experimental results showed promising performance and effectiveness of its generalization to different TV series.
Spline function smooth support vector machine for classification
Yuan, Yubo; Fan, Weiguo; Pu, Dongmei (American Institute of Mathematical Sciences, 2007-08)
This paper presents a duality theory for solving concave minimization problem and nonconvex quadratic programming problem subjected to nonlinear inequality constraints. By use of the canonical dual transformation developed recently, two canonical dual problems are formulated, respectively. These two dual problems are perfectly dual to the primal problems with zero duality gap. It is proved that the sufficient conditions for global minimizers and local extrema (both minima and maxima) are controlled by the triality theory discovered recently [5]. This triality theory can be used to develop certain useful primal-dual methods for solving difficult nonconvex minimization problems. Results shown that the difficult quadratic minimization problem with quadratic constraint can be converted into a one-dimensional dual problem, which can be solved completely to obtain all KKT points and global minimizer.

Browse

Recent Submissions