-
作者：Abbasi, Ahmed; Albrecht, Conan; Vance, Anthony; Hansen, James
作者单位：University of Virginia; Brigham Young University
摘要：Financial fraud can have serious ramifications for the long-term sustainability of an organization, as well as adverse effects on its employees and investors, and on the economy as a whole. Several of the largest bankruptcies in U.S. history involved firms that engaged in major fraud. Accordingly, there has been considerable emphasis on the development of automated approaches for detecting financial fraud. However, most methods have yielded performance results that are less than ideal. In cons...
-
作者：Goodhue, Dale L.
作者单位：University System of Georgia; University of Georgia
-
作者：Goes, Paulo B.; Karuga, Gilbert G.; Tripathi, Arvind K.
作者单位：University of Arizona; University of Kansas; University of Auckland
摘要：Retailers are increasingly exploiting sequential online auctions as an effective and low cost distribution channel for disposing large quantities of inventory. In such auction environments, bidders have the opportunity of participating in many auctions to learn and choose the bidding strategy that best fits their preferences. Previous studies have mostly focused on identifying bidding strategies in single, isolated online auctions. Using a large data set collected from sequential online auctio...
-
作者：Straub, Detmar
作者单位：University System of Georgia; Georgia State University
-
作者：Carlo, Jessica Luo; Lyytinen, Kalle; Rose, Gregory M.
作者单位：Michigan State University; University System of Ohio; Case Western Reserve University; Washington State University
摘要：In this paper, we adopt the lens of absorptive capacity (ACAP), defined by two dimensions the-knowledge base (consisting of knowledge diversity, depth, and linkages) and routines (consisting of sensing and experimentation)-to explain how a software firm's knowledge endowments influence its level of radical information technology innovation during a technological breakthrough. We distinguish three types of IT innovations-base, processes, and service innovation-that form an innovation ecology. W...
-
作者：Carlo, Jessica Luo; Lyytinen, Kalle; Boland, Richard J., Jr.
作者单位：Michigan State University; University System of Ohio; Case Western Reserve University
摘要：In unpredictable and unforgiving environments, organizations need to act with care and reliability, often referred to as collective mindfulness. We present a theory-generating, interpretative field study of a highly complex and successful building project by architect Frank O. Gehry. We argue that what has been labeled collective mindfulness is only possible through a dialectic process of collective minding, in which organizational actors simultaneously exhibit elements of being mindful and mi...
-
作者：Gupta, Alok; Zhdanov, Dmitry
作者单位：University of Minnesota System; University of Minnesota Twin Cities; University of Connecticut
摘要：Managed security service provider (MSSP) networks are a form of collaboration where several firms share resources such as diagnostics, prevention tools, and policies to provide security for their computer networks. While the decision to outsource the security operations of an organization may seem counterintuitive, there are potential benefits from joining an MSSP network that include pooling of risk and access to more security-enabling resources and expertise. We examine structural results ex...
-
作者：Allen, Gove N.; March, Salvatore T.
作者单位：Brigham Young University; Vanderbilt University
摘要：Empirical research is an important methodology for the study of conceptual modeling practices. The recently published article Representing Part-Whole Relations in Conceptual Modeling: An Empirical Evaluation (Shanks et al. 2008) uses the lens of ontology to study a relatively sophisticated aspect of conceptual modeling practice, the representation of aggregation and composition. It contends that some analysts argue that a composite should be represented as a relationship while others argue tha...
-
作者：Li, Chan; Peters, Gary F.; Richardson, Vernon J.; Watson, Marcia Weidenmier
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; University of Arkansas System; University of Arkansas Fayetteville; Mississippi State University
摘要：In this article, the association between the strength of information technology controls over management information systems and the subsequent forecasting ability of the information produced by those systems is investigated. The Sarbanes-Oxley Act of 2002 highlights the importance of information system controls by requiring management and auditors to report on the effectiveness of internal controls over the financial reporting component of the firm's management information systems. We hypothe...
-
作者：Lau, Raymond Y. K.; Liao, Stephen S. Y.; Wong, K. F.; Chiu, Dickson K. W.
作者单位：City University of Hong Kong; City University of Hong Kong; Chinese University of Hong Kong; Chinese University of Hong Kong
摘要：Globalization has triggered a rapid increase in cross-border mergers and acquisitions (M&As). However, research shows that only 17 percent of cross-border M&As create shareholder value. One of the main reasons for this poor track record is top management's lack of attention to nonfinancial aspects (e.g., sociocultural aspects) of M&As. With the rapid growth of Web 2.0 applications, online environmental scanning provides top executives with unprecedented opportunities to tap into collective web...
