Working Paper Series Archive - Coles College of Business

Accepted Articles from Fall 2021 (Regular Issue)

Jomon A. Paul, Mona Sinha, Justin D. Cochran. Development of Novel Critical Thinking Assessment Instruments. FALL21-01, November 2021.
Douglas R. Moodie. Comparing the Outcomes of the Different Teaching Modes; Face-to-Face, Hybrid, and Online, for Different Student Demographics – A Case Study. FALL21-02, November 2021.
René M. Stulz, James Tompkins, Rohan Williamson, Zhongxia (Shelly) Ye. Why Do Bank Boards Have Risk Committees? FALL21-03, November 2021.
Gohar Sedrakyan. Spillovers of Western Economic Sanctions against Russia into Transition Economies FALL21-04, November 2021.
Ishtiaque Fazlul, Cory Koedel, Eric Parsons. Free and Reduced-Price Meal Eligibility Does Not Measure Student Poverty: Evidence and Policy Significance. FALL21-05, November 2021.
Alexander Maslov, Jesse A. Schwartz. Imperfect Competition in Online Auctions. FALL21-06, November 2021.
Brett Katzman, Jesse A. Schwartz, Roger C. Tutterow. An Alternative Approach to Risk with Many Commodities. FALL21-07, November 2021.
Prachi Gala, Saim Kashmiri, Duncan Nicol. How Does Compensation Affect New Product Valuation? FALL21-08, November 2021.
Shelby R. Meek. Literature Review and Preliminary Synthesis of Perspective taking Research Relevant for Entrepreneurship. FALL21-09, November 2021.
Talha Hashmi, Dominic Thomas, Monica Nandan. Mental Health Call Triage: Coding Systems and Opportunities for Research. FALL21-10, November 2021.
Krishna Regmi. Minimum Wages and the Uptake of SSI. FALL21-11, November 2021.
Krishna Regmi. New Evidence on Teacher Pay. FALL21-12, November 2021.
Krishna Regmi, Andrew Ju. Collective Bargaining Laws and Returns to STEM Majors in the Teachers’ Labor Market. FALL21-13, November 2021.
Isaac D. Swensen, Jason M. Lindo, Krishna Regmi. Stable Income, Stable Family. FALL21-14, November 2021.

Accepted Articles from Fall 2021 (Special Issue - Coles Research Symposium on Homeland Security)

Jomon A. Paul, Xinfang (Jocelyn) Wang. A Scenario Robust Bi-objective Model for Integrating Disaster Mitigation and Preparedness. SIFALL21-01, November 2021.
Humayun Zafar. Detecting and Rectifying the Non-Malicious Insider Threat in a Healthcare Setting. SIFALL21-02, November 2021.
Jomon A. Paul, Abhra Roy. A Strategic Model of Cyber-Security with Multiple Agents and Actions. SIFALL21-03, November 2021.
Jomon A. Paul, Aniruddha Bagchi. Immigration, Terrorism, and the Economy. SIFALL21-04, November 2021.

Accepted Articles from Spring 2021

Abhra Roy. Informativeness of News, Signal quality, and Media Capture. SPRING21-01, March 2021.
Luc Noiset. A General Equilibrium Supply and Demand Framework for Demonstrating the Fundamental Theorems of Welfare Economics. SPRING21-02, March 2021.
Sharon A. Simmons, Chong Kyoon Lee, Susan L. Young, MaQueba Massey. The Effect of Social Costs of Failure on Women Entrepreneurs Across Countries. SPRING21-03, March 2021.
Susan L. Young, Birton Cowden. The Effect of FOMO on Stakeholder Enrollment. SPRING21-04, March 2021.
Oluwagbenga Ogungbemi, Saurabh Gupta, Sweta Sneha. Assessment of Healthcare Informatics Education in USA: The Current State and Comparisons Across Program Types. SPRING21-05, March 2021.

Accepted Articles from Fall 2020

Douglas R. Moodie. Comparing the Outcomes of the Different Teaching Modes, F2F, Hybrid, and Online, for Different Student Demographics in a Business School. FALL20-01, November 2020.
John L. Abernathy, J. Philipp Klaus, Linh Le, Adi Masli. Does Greater Access to Employees with Information Technology Capability Improve Financial Reporting Quality? FALL20-02, November 2020.
Rafael R. Guthmann, Brian C. Albrecht. On the Informational Efficiency of Markets. FALL20-03, November 2020.
Mark Hiatt, Lisa Schurer Lamber. Trust Tests: An Active Approach to Evaluating Trustworthiness. FALL20-04, November 2020.
Rongbing Huang, Hong Qian, Santhosh Ramalingegowda. Seasoned Equity Issues’ Prospectus Filings: How Informative are the Tones?”. FALL20-05, November 2020.
Abhra Roy. Discrimination, Repression and the Index of Human Rights in an Autocracy. FALL20-06, November 2020.
Sina Golara, Nasim Mousavi, Jesse Bockstedt. Can Motivational Interventions Improve User Performance in Massive Open Online Courses? FALL20-07, November 2020.
Graham Lowman, Mark Hiatt, Lee Macenczak, Ji Qi, Peter D. Harms. “Think Leader – Think...”: Examining the Centrality of Being Male and Masculine Within the Ideal Leader Concept. FALL20-08, November 2020.

Accepted Articles from Spring 2020

Saptarshi Purkayastha, Rajaram Veliyath, Rejie P. George. Performance Implications of Diversification Strategies of Business Group and M-form Firms. SPRING20-01, March 2020.
Robert V. Randolph, Esra Memili, Susan Young, Burcu Koç, Ozlem Yildirim-Öktem, Sevil Sönmez. Family Firm Innovativeness and Psychological Capital on CSR Activities: Evidence from Hospitality and Tourism. SPRING20-02, March 2020.
Yuyuan Chang Xi’, Yangyang Fan, Duanping Hong. Foreign Operations and Audit Quality of U.S. Multinational Corporations: Evidence from the Access of PCAOB International Inspections. SPRING20-03, March 2020.
Alexander Maslov, Jianwei Zhong. Skill Mismatch of Indigenous Peoples in Canada: Findings from PIAAC. SPRING20-04, March 2020.

Accepted Articles from Fall 2019

Divesh S. Sharma, Vineeta D. Sharma, Lucy F. Ackert. Corporate Philanthropy: Do Board Gender Diversity and CEO Gender Matter? FALL19-01, November 2019.
Alexander Maslov. Competition in Online Markets with Auctions and Posted Prices. FALL19-02, November 2019.
Birton Cowden, Josh Bendickson, Blake Mathias, Shelby Solomon. Why Entrepreneurs Embrace a Stigmatized Location. FALL19-03, November 2019.
Jomon A. Paul, Huan Ni. How Private Nonprofit Hospitals Differ from Private For-Profit Hospitals in Average Inpatient Length of Stay. FALL19-04, November 2019.

Accepted Articles from Fall 2019 (Special Issue - Coles Research Symposium on Homeland Security)

Moamen Gouda, Shimaa Hanafy, Marcus Marktanner. Democracy, Personal Freedom, and Islamic State Fighters. SIFALL19-01, October 2019.
Abhra Roy. Social Integration and Repression under Endogenous Corruption. SIFALL19-02, October 2019.
Aniruddha Bagchi, Ben Scafidi. Direct and Indirect Effects of Human Capital on Domestic Terrorism. SIFALL19-03, October 2019.
Leo MacDonald, Jomon A. Paul. Determining Optimal Policies to Maintain the Strategic Mix and Force Readiness of Enlisted Military Personnel. SIFALL19-04, October 2019.

Accepted Articles from Spring 2019

Abhra Roy. Media Bias, Investment Costs and Firm Quality. SPRING19-01, March 2019.
Jomon A. Paul, Minjiao Zhang. Decision Support Model for Cybersecurity Risk Planning: A Two-stage Stochastic Programming Framework Featuring Firms, Government and Attacker. SPRING19-02, March 2019.
Susan L. Young, Birton Cowden. The Dark Side of Crowdfunding Platforms. SPRING19-03, March 2019.
Christopher Welter, Susan L. Young. Entrepreneurial Responses to Ineffective Institutions. SPRING19-04, March 2019.
Alexander Maslov. On the Existence of Cutoff Strategies in Markets with Auctions and Finite Posted Prices. SPRING19-05, March 2019.

Accepted Articles from Fall 2018 (Special Issue - Coles Research Symposium on Homeland Security)

Jomon A. Paul, Xinfang Wang. Robust Network Design for Earthquake Preparedness. SIFALL18-01, October 2018.
Timothy Mathews, Jomon A. Paul. Natural Disasters and their Impact on Cooperation Against a Common Enemy. SIFALL18-02, October 2018.
Moamen Gouda, Marcus Marktanner. Thank You, Infidels! Social Welfare and Islamic State Recruitment. SIFALL18-03, October 2018.
João Ricardo Faria, Andreas Novak, Aniruddha Bagchi, Timothy Mathews. The Refugee Game: Blame thy Neighbor for Terrorism. SIFALL18-04, October 2018.
Aniruddha Bagchi, Jomon A. Paul. Optimal Standard of Human Rights in Countering an Insurgency. SIFALL18-05, October 2018.
Dlorah Jenkins, Marcus Marktanner, Almuth D. Merkel, David Sedik. Estimating Child Mortality Attributable to War in Yemen. SIFALL18-06, October 2018.
Marcus Marktanner, Almuth D. Merkel. Conflict and Aid Dependency – An Explorative Study Motivated by the Case of Palestine. SIFALL18-07, October 2018.
Marcus Marktanner, Almuth D. Merkel. Hunger and Anger in Autocracies and Democracies. SIFALL18-08, October 2018.
Jomon A. Paul, Xinfang Wang. Socially Optimal IT Investment for Cyber Security. SIFALL18-09, October 2018.

Accepted Articles from Spring 2018

Frank Kleibergen, Zhaoguo Zhan. Asset Pricing with Consumption and Robust Inference. SPRING18-01, March 2018.
JC Bradbury. What Explains Labor’s Declining Share of Revenue in Major League Baseball? SPRING18-02, March 2018.
Jomon A. Paul, Minjiao Zhang. Supply Location and Transportation Planning for Hurricanes: A Two-stage Stochastic Programming Framework. SPRING18-03, March 2018.
Xiao Huang, Zhongjian Lin. Local Composite Quantile Regression Smoothing: Flexible Data Structure and Cross-validation. SPRING18-04, March 2018.
Rongbing Huang, Jay R. Ritter. The Puzzle of Frequent and Large Issues of Debt and Equity. SPRING18-05, March 2018.
Stephanie Lu Wang, Susan L. Young. The Effect of Social Norms on Sin Stock Performance. SPRING18-06, March 2018.

Accepted Articles from Fall 2017

Zhaoguo Zhan. Detecting Weak Identification by Bootstrap. FALL17-01, November 2017.
Ladd Kochman, Kenneth Gilliam, David Bray. Hot Hand or Invisible Hand: Which Grips the Football Betting Market? FALL17-02, November 2017
Owen Brown, Velina Popova. How do Nonprofessional Investors Respond to Disclosure of Audit Quality Indicators? FALL17-03, November 2017.
Canan Mutlu, Sunay Mutlu. Pick your Board Wisely: CEO Outside Board Directorships and Managerial Ability. FALL17-04, November 2017.
Pelin Damcı-Kurt, Minjiao Zhang, Brian Marentay. Improving Physician Schedules by Leveraging Equalization: Cases from Hospitals in U.S. FALL17-05, November 2017.
Benedikt Quosigk, Jose “Jay” Vega, John Huppertz. Donor Responses to Marketing of Nonprofit Hospitals. FALL17-06, November 2017.
Aniruddha Bagchi, João Faria, Timothy Mathews. A Model of a Multilateral Proxy War with Spillovers. FALL17-07, November 2017.

Accepted Articles from Spring 2017

Lei Jiang, Raymond Kan, Zhaoguo Zhan. Asset Pricing Tests with Mimicking Portfolios. SPRING17-01, March 2017.
Ladd Kochman. How Not To Teach Finance. SPRING17-02, March 2017.
Rongbing Huang, Jay R. Ritter. Corporate Cash Shortfalls and Financing Decisions. SPRING17-03, March 2017.
Jennifer Schafer, Brad Schafer. Interpersonal Affect, Accountability and Experience in Auditor Fraud Risk Judgments and the Processing of Fraud Cues. SPRING17-04, March 2017.

Accepted Articles from Fall 2016

Saurabh Gupta. Reducing Computer Anxiety in Self-Paced Technology Training. FALL16-01, November 2016.
Ming Zhao, Minjiao Zhang. Multiechelon Lot Sizing with Intermediate Demands and Production Capacity. FALL16-02, November 2016.
Xuepeng Liu, Huimin Shi. Anti-dumping Duty Circumvention through Trade Re-routing: Evidence from Chinese Exporters. FALL16-03, November 2016.
Timothy Mathews, Jesse A. Schwartz. A Note on k-price Auctions with Complete Information when mixed strategies are allowed. FALL16-04, November 2016.
Moamen Gouda, Marcus Marktanner. Muslim Youth Unemployment and Expat Jihadism - Bored toDeath? FALL16-05, November 2016.
Lucy F. Ackert, Brian D. Kluger, Li Qi. Implied Volatility and Investor Beliefs in Experimental Asset Markets. FALL16-06, November 2016.
John L. Abernathy, Eric T. Rapley, James Stekelberg. Do External Auditors Price Tax Risk? FALL16-07, November 2016.
Rong Ma, Ang Sun, Zhaoguo Zhan. Robust Inference in Fuzzy Regression Discontinuity with Multiple Forcing Variables. FALL16-08, November 2016.
Pankaj K. Jain, Ben L. Kedia, Amine Khayati, Jack Clampit. Does Outsourcing Create Shareholder Wealth? A Global Examination of Client-vendor Dyads Before and After the Financial Crisis. FALL16-09, November 2016.
Canan C. Mutlu, Marc Van Essen, Mike W. Peng, Sabrina F. Saleh. Agency Theory and Corporate Governance in China: A Meta-analysis. FALL16-10, November 2016.
Canan C. Mutlu, Seung-Hyun Lee. Bribery and Firm Performance in Different Institutional Environments. FALL16-11, November 2016.
Sunay Mutlu. Financial Reporting Quality and the Choice of Monitoring Mechanisms in Debt Contracts: Evidence from Borrowing Base Restrictions. FALL16-12, November 2016.

Accepted Articles from Spring 2016

Leann G. Rutherford, Sugato Chakravarty. Does the Purpose of a Loan Matter? Evidence from Bank Loan Contracting. SPRING16-01, March 2016.
Sandria Stephenson. Accounting Community of Practice: A Pedagogical Concept for Developing Personal Competencies in Accounting Education. SPRING16-02, March 2016.
Saptarshi Purkayastha, Rajaram Veliyath. Primary and Secondary Agency conflicts in Family Firms: An Empirical Investigation. SPRING16-03, March 2016.
Lee Macenczak, Amy Henley, Stacy Campbell. The Development of Middle Managers’ Justice Perceptions. SPRING16-04, March 2016.
Jomon Aliyas Paul, Benedikt Quosigk, Leo MacDonald. Determinants of Operational and Financial performance and Market Concentration for Not-For-Profit Hospitals. SPRING16-05, March 2016.

Accepted Articles from Fall 2015

Diana Falsetta, Jennifer Schafer, George T. Tsakumis. How Government Spending Impacts Tax Compliance. FALL15-01, October 2015.
Stuart Napshin, Cathy Beaudoin, Anna Cianci. Control Systems and Incentives as Moderators of the Positive Association between Perceived Environmental Uncertainty and Willingness to Recommend Strategic Change. FALL15-02, October 2015.
Nejat Anbarci, Brett Katzman. A New Industry Concentration Index. FALL15-03, October 2015.
John Abernathy, Feng Guo, Thomas R. Kubick, Adi Masli. Annual Report Readability and Corporate Audit Outcomes. FALL15-04, October 2015.
Mona Sinha, Rajan Saxena, Hufrish Majra. Mobile Payments in India: Drivers and Inhibitors. FALL15-05, October 2015.
Dan Dhaliwal, Paul N. Michas, Vic Naiker, Divesh S. Sharma. Major Customer Reliance and Big 4 Auditor Going Concern Decisions. FALL15-06, October 2015.
Humayun Zafar. Critical Success Factors for an Effective Security Risk Management Program: An Exploratory Case Study. FALL15-07, October 2015.
Bradley J. Barney, Kurt S. Schulzke. Moderating “Cry Wolf” Events with Excess MAD in Benford’s Law Research and Practice. FALL15-08, October 2015.

Accepted Articles from Spring 2015

Kurt S. Schulzke. Wink, Wink, Nudge Judge: Persuading U.S. Courts to Take Accountants Seriously inFederal Securities Cases with Help from the U.K. Companies Act. SPRING15-01, March 2015.
Leo MacDonald, Chris K. Anderson, Henning Rasmussen. Joint Pricing and Inventory Decisions inCompetitive Retail. SPRING15-02, March 2015.
Robert M. Wilbanks, Dana R. Hermanson, Vineeta D. Sharma. Audit Committee Oversight of FraudRisk: The Role of Social Ties and Governance Characteristics. SPRING15-03, March 2015.
Jennifer Hutchins. Consumers’ Green Orientation: Conceptualizing and Measuring the Effects of GreenMarketing Strategies. SPRING15-04, March 2015.
Elizabeth M. Boyd, Sarah E. Chatfield, Beth A. Livingston. Managing Invisible Boundaries: How “Smart” is Smartphone Use as a Boundary Management Tactic? SPRING15-05, March 2015.
Jomon Aliyas Paul, Huan Ni, Aniruddha Bagchi. An Empirical Analysis of the Impact of Certificate ofNeed Law on Utilization of Inpatient Services. SPRING15-06, March 2015.
Kurt S. Schulzke. Rethinking the Cuban Embargo: Were Cuba’s Confiscations of U.S.-Owned PropertyLegal Under Customary International Law? SPRING15-07, March 2015.

Accepted Articles from Fall 2014

John L. Abernathy, Brooke Beyer, Andrew Gross, Eric T. Rapley. Income Statement ReportingDiscretion Allowed by FIN 48: Interest and Penalty Expense Classification. FALL14-01, October 2014.
Lucy F. Ackert, Lei Jiang, Li Qi. Liquidity Shocks in Experimental Asset Markets. FALL14-02, October 2014.
Jomon Aliyas Paul, Huan Ni, Aniruddha Bagchi. An Empirical Analysis of the Impact of Certificateof Need Law on Competition in Inpatient Care Market. FALL14-03, October 2014.
Carol C. Bishop, F. Todd DeZoort, Dana R. Hermanson. The Effect of CEO Social Influence Pressureon CFO Financial Reporting Decisions. FALL14-04, October 2014.
Therese R. Viscelli, Dana R. Hermanson, Mark S. Beasley. ERM: The Implementation Process andStrategic Effectiveness. FALL14-05, October 2014.
Traci Carte, Nan Wang, Aaron Becker, Albert Schwarzkopf. Breaking Out: The Importance ofCollaborative Technology in Shaping Emergent Leadership Behaviors. FALL14-06, October 2014.
Elizabeth M. Boyd. Erin M. Crask. Moving Beyond Work and Family: A Grounded Theory StudyExploring Domains Relevant to Inter-role Conflict. FALL14-07, October 2014.
Elizabeth M. Boyd, Rachel E. Tomasik, Morgan D. Jones, Alyssa F. Westring. It’s All Relative: SocialComparison and Work-Family Conflict. FALL14-08, October 2014.
Xuepeng Liu. Trade Agreements and Economic Growth. FALL14-09, October 2014.
Leo MacDonald, Benjamin Marcus. A Discrete-Choice Analysis for Valuing Opaque Products. FALL14-10, October 2014.
Rongbing Huang, Donghang Zhang, Yijia Zha. Relationship Banking and Loan Syndicate Structure: The Role of Private Equity Sponsors. FALL14-11, October 2014.