Table of Contents
Accounting
27 The Undocumented Immigrant Tax: Enriching Americans from Sea to Shining Sea
Francine Lipman, Chapman University School of Law
28 Auditor Independence and the Likelihood of GAAP Violation
Praveen Sinha, Chapman University
41 How to Open Doors and Break Ceilings in the Accounting Profession
Elizabeth Jenkins, San Jose State University
Mary Calegari, San Jose State University
42 An Empirical Study on Impact of Changes in UK Corporate Governance and Accounting Earnings
Daniel Shim, Sacred Heart University
Can Allow Small Businesses to Provide Maximum Retirement Income At a Minimum Cost
James Williamson, San Diego State University
Sharon Lightner, San Diego State University
Nathan Oestreich, San Diego State University
Howard Toole, San Diego State University
44 Business Failure Prediction for Publicly Listed Companies in China
Ying Wang, Montana State University-Billings
Michael Campbell, MSU-Billings
55 Impact of the Audit Committee on Higher Efficiency of External Auditing and the Supervisory Board
Davor Filipovic, University of Zagreb
Boris Tusek, University of Zagreb
Ivana Pokrovac, University of Zagreb
57 The Revered Hollow Words of Accountability
Ashley Burrowes, Woodbury
Olof Wahlberg, Mid Sweden University
J David Mason, University of Alaska Anchorage
78 The Corporate Reporting Dilemma
Juillet Rodgers, Woodbury University
90 From Tokens to Avatars: Accounting Technology Has Been a Leader in the Evolution of Human Society
Carol Venable, San Diego State University
James Williamson, San Diego State University
Nathan Oestreich, San Diego State University
Steve Gill, San Diego State University
James Williamson, San Diego State University
109 Nonaudit, External Audit, and Internal Audit Services in a Post Sarbanes-Oxley World
Stephen Wheeler, University of the pacific
117 Is Audit Quality Homogenous Among the Big 4? Contrary Evidence from Malaysia
Tyrone Carlin, The University of Sydney
Nigel Finch, Macquarie Graduate School of Management
Hidayah Laili, Macquarie Graduate School of Management
118 Assessing the Quality of Goodwill Impairment Testing by Large Malaysian Firms
Tyrone Carlin, The University of Sydney
Nigel Finch, Macquarie Graduate School of Management
Hidayah Laili, Macquarie Graduate School of Management
Judith Sage, Texas A & M International University
Lloyd Sage, Texas A & M International University
153 Examining Post-Privatisation Performance - The Case of Vietnam
Tyrone Carlin, The University of Sydney
Cuong Pham, Macquarie Graduate School of Management
Nigel Finch, Macquarie Graduate School of Management
166 A Preliminary Look at Comparing Learning Styles of Upper Division Tax and MIS Students
Stephen Crow, Cal. State Univ., Sacramento
Thomas Sandman, Cal State University, Sacramento
Glen Lehman, University of South Australia
194 Academic Research for the Accounting Profession
Sheldon Smith, Utah Valley University
Richard Henage, Utah Valley University
198 Mortgage Relief Government Style
Nathan Oestreich, San Diego State University
G. E. Whittenburg, San Diego State University
Steve Gill, San Diego State University
225 The Accounting Capstone Updated: Taking Advantage of Professional Resources
Laurel Mitchell, University of Redlands
237 Ceo Compensation and Firm Performance: Is There Any Relationship?
Ronald S. Stone, CA State University-Northridge
Catherine Jeppson, CSU, Northridge
Wayne Smith, CSU Northridge
Richard Rivers, Southern illinois University
Mark Buxton, Niagara University
248 Partnership Accounting and Taxation: A Disconnect
Sheldon Smith, Utah Valley University
Katherine Black, Utah Valley University
272 A Study of Organizational Trust and the Bottom Line
Marc Massoud, Claremont McKenna College
ali peyvandi, calif state uni, fresno
Cecily Raiborn, Texas State Univ. - San Marcos
Business Environment - Strategy, Policy, Law, Ethics
2 Ethical Strategy & Classical Pragmatism
Alan Singer, Appalachian State
Yusuf Sidani, American University of Beirut
Mohammed Rawwas, University of Northern Iowa
12 Achieving Sustainability of the Environment
Hall, Jr. Owen, Pepperdine University
Devendra Mishra, Pepperdine
30 A Probability of Failure Model for Cross-Cultural Corporate Relationships
Lester Digman, University of Nebraska-Lincoln
Shannon Taylor, Montana State University
195 Strategic Fit
Ed Bukszar, Simon Fraser University
209 Students' Attitudes About the Current US Economy
Rhonda Rhodes, Cal Poly University
Kazem Darbandi, California State Polytechnic U
Leanne Powers, Cal Poly Pomona
Cases, Workshops, Special Sessions
5 Crocs Inc. in 2008 Faces Challenges in the Footwear Industry
Debbie Gilliard, Metropolitan State College - Denver
13 Student Engagement Strategies in Online Programs
Melissa St. James, California State University Dominguez Hills
Natasa Christodoulidou, California State University
Ernest Jewell, CSUDH
Thomas Norman, California State University Dominguez Hills
Burhan Yavas, CSUDH
Xia Zhao, California State University, Dominguez Hills
Kaye Bragg, CSUDH
Meng Zhao, California State University, Dominguez Hills
37 Enhancing Student Community Service Learning and Employability Using Web-bas
Catherine Jeppson, CSU, Northridge
Christine Kloezeman, Glendale Community College
Jacquelyn Warwick, Andrews University
Fred Raafat, SDSU
158 KPMG Forensic: A Segment of the Financial Advisory Service Industry
Robert Mockler, St. John's University
159 Provide Commerce Inc: The Organic Perishable Goods Industry
Robert Mockler, St. John's University
John Davies, victoria university of wellington
189 Discussion Forum on AACSB Accreditation
Abdel El-Shaieb, San Jose State University
190 CSU Business Schools Experience with AACSB Accreditation
Abdel El-Shaieb, San Jose State University
Arvinder Loomba, San Jose State University
Billy Campsey, San Jose State University
randall brown, cal state univ., stanislaus
Gene Murti, California State University, Stanislaus
193 Identifying Comparable Peer Schools for AACSB Accreditation
Abdel El-Shaieb, San Jose State University
David Mease, San Jose State Universit
Joel West, San Jose State Universityy
Robert Vitale, San Jose State University
197 Academic Qualification Policies:AACSB Standards Compliance and Isomorphism
Abdel El-Shaieb, San Jose State University
Arvinder Loomba, San Jose State University
Marlene Turner, San Jose State University
Annette Nellen, San Jose State
206 A Programmatic Approach to Undergraduate Research Experiences in Colleges and Schools of Business
kenneth Bartkus, Utah State University
256 Outsourcing: New Trends, Issues, and Challenges
Karen L. Fowler, Colorado State University-Pueblo
Lester Digman, University of Nebraska-Lincoln
Entrepreneurship & Small Business Management
Teresa Smith, Eastern Washington University
Patricia Nemetz, Eastern Washington University
113 Collective approaches to entrepreneurial organizing
John P. Ulhoi, Aarhus School of Business, University of Aarhus
216 Internet Entrepreneurship Issues and Barriers for UK and US Students -- A Comparative Study
Wang-chan Wong, CSU Dominguez Hills
Cindy Millman, Birmingham City University
Harry Matlay, Birmingham City University
Zhenwei Li, Zhejiang University of Technology
Engineering Systems Management
17 Methods of Finding the Minimun Cost of A Bayesian Belief Network
Anthony Hui, California State University, Long Beach
Dar-Biau Liu, California State University, Long Beach
108 Ocean Going Vessels, Emissions and Control Technologies
Hamid Rahai, CSULB
Hamid Hefazi, CSULB
146 Selction of HVAC Systems: A Combined Use of MAUT and AHP
Tariq Shehab, California State University, Long Beach
Tang-Hung Nguyen, California State University Long Beach
sal kukalis, csulb
Kris Mirzayan, CSULB
178 Modeling Airport Security Screening: A Discrete Event Simulation Approach
Khosrow Moshirvaziri, California State University
Mary Ensch, California State University
258 Tradeoff Between Fixed- and Floating- Point FFTs on the Performance of OFDM Systems
Hen-Geul Yeh, California State University, Long Beach
Ali Fadaei Tehrani, California State University, Long Beach
Finance
18 A Comparison of Examination Practices Prior to and Following the Revisions to the CRA in 1995
Drew Dahl, Utah State University
Michael Spivey, Clemson University
25 Efficient and Inefficient Composites in the U.S. Domestic Property - Casualty Insurance Industry
Peter Ellis, Utah State University
70 Post-Transition Dividend Policy in the Public Listed Companies in the Republic of Croatia
Antonija Kozul, University of Zagreb
Silvije Orsag, University of Zagreb
Lidija Dedi, University of Zagreb
157 Microfinance and poverty eradication : issues in sustainability
Shiva Lal, University of Allahabad
222 South Africa – A Case Study in Country Risk and Financial Integration
Cathy Goldberg, USF
234 Application of Multiple Discriminant Analysis to Predict Utility Bond Ratings
Steven Le, California State University, Long Beach
235 Healthcare Productivity vs Profitability
Steven Le, California State University, Long Beach
266 Mathematical Programming Approaches to Multiperiod Capital Budgeting Problems: A Review
Hamdi Bilici, CSULB
Omer S. Benli, California State University, Long Beach
Serdar Yavuz, CSULB
Global Business
Raj Agrawal, IILM Graduate SchoolL of Management
50 Revisiting Management Style Differences between U. S. and Argentine Managers
Alfred Hagan, Pepperdine University
Monica Hagan, University of California, Los Angeles
Patricio Fay, IAE Business School
58 The Effect of Culture on Consumer E-Commerce Adoption
James Reardon, University of Northern Colorado
Denny McCorkle, UNC
Vilte Auruskeviciene, University of Management and Economics
Vida Skudiene, University of Management and Economics
James Taylor, Claremont McKenna College
Marc Massoud, Claremont McKenna College
Cecily Raiborn, Texas State Univ. - San Marcos
173 Latin AmericaÕs Racial Hierarchy: A Microeconomic Explanation
Rutilio Martinez, Northern Colorado
Vish Iyer, University of Northern Colorado
224 The Impact of Chinese Culture on E-Commerce in China
Terry Wu, University of Ontario Institute of Technology
Human Resource Management & Development
Michael Harvey, University of Mississippi
Tim Kiessling, Bond University
Miriam Moeller, University of Mississippi
179 The Use of Repertory Grid in HRM Research: Studying HRM in China
Paul Nesbit, Macquarie
218 Korean and American Student Earnings Estimates
Miles Smayling, Minnesota State University
Sung Kim, Minnesota State University
228 Improving Employee Engagement and Performance: A Self-Efficacy Based Intervention
Richard Carter, Macquarie
239 Disaster Management in Hotels - A Case for Knowledge Organization
Mehmet Erdem, UNLV
Michelle Millar, UNLV
Seyhmus Baloglu, UNLV
252 Psychological contract stronger predictor than P-O fit
Denise Jepsen, University of Technology, Sydney
Marija Dumovic, University of New South Wales
Innovative Education I (Curricular Content and Design)
23 Soft Skills: We Know They Need Them, But How to Teach Them?
Beverly Amer, Northern Arizona University
24 Business School Group Projects: How to Elicit Task and Team Commitment
Cynthia Pavett, University of San Diego
Phil Hunsaker, University of San Diego
Johanna Hunsaker, University of San Diego
Chris Baumann, Macquarie University
Peter Eddey, Macquarie University
112 Bringing Sustainability into the Undergraduate Business Curriculum
Tracy McDonald, California State University, Chico
143 Teaching Social Marketing in Colleges of Business: Why and How it's being Taught
Kathleen kelly, Colorado State University
196 Objective versus Subjective Measures for Course and Program Assessment in a CIS Program
Chuck Mawhinney, Metropolitan State College of Denver
Innovative Education II (Delivery & Distance Learning)
4 Making a Game of Game Theory
Charles Teplitz, University of San Diego
9 The Use of a Cooerativ Versus Traditional Learning Model in an Accounting Classroom
Robert Holtfreter, central washington university
Gary Heesacker, Central Washingon University
19 Improving Retention Rates in Distance Learning Programs
Phil Anderson, University of St Thomas
Leigh Lawton, University of St. Thomas
49 Digital Education - the Educators Perspective
Konrad Morgan, Northern Alberta Institute of Technology
60 Predicting Faculty Needs Using Spreadsheets
Dale Hockstra, Menlo College
66 Business Simulation Games and Intelligent Agents
John Kaliski, Minnestoa State University, Mankato
Phil Anderson, University of St Thomas
Timothy Scott, Minnesota State University, Mankato
Paul Schumann, Minnesota State University Mankato
68 A Role for Professional Journals in the Quest for an Accounting Education
Ronald Tidd, Central Washington University
140 A Pedagogical Framework for Introducing a Second-Life Educational Campus
Tod Sedbrook, University of Northern Colorado
Vish Iyer, University of Northern Colorado
191 Strategic Management of an Offshore Degree Program: SWOT Analysis and Action Plan
Terrence Witkowski, California State University, Long Beach
221 Transitioning to an On-Line Student Course Evaluation Process
Peter Billington, Colorado State University - Pueblo
Sue Hanks, Colorado State University - Pueblo
Michael Wakefield, Colorado State University - Pueblo
Agnieszka Waronska, Colorado State University - Pueblo
Ida Whited, Colorado State University - Pueblo
229 Impact of Learning Styles and Motivation on Operations Management On-Line Student Performance
Rick Wilson, Oklahoma State University
Kathy Pettit-OMalley, University of Idaho
Thomas Liesz, University of Idaho
Mark Rounds, University of Idaho
Shenghan Xu, University of Idaho
Daniel Eveleth, University of Idaho
Internet and e-Business
11 Self-Service Technologies in the Hospitality Industry
Natasa Christodoulidou, California State University
Pearl Brewer, UNLV
Daniel Connolly, University of Denver
46 The influence of sellers' trust arguments on buyers' trusting belief in online auction
Fei-Fei Cheng, Southern Taiwan University
Chin-Shan Wu, WuFeng Institute of Technology
Min-Yu Sun, WuFeng Institute of Technology
Su-Jen Young, Southern Taiwan University
47 An Investigation of Order Effect in Internet Users' Judgment
Chin-Shan Wu, WuFeng Institute of Technology
Fei-Fei Cheng, Southern Taiwan University
Yu-Wen Huang, WuFeng Institute of Technology
63 General Adoption Model and Cultivation Effect: A New Approach to Forecast the Growth of eCommerce
Sean TX Wu, Shih Hsin University
74 E-Commerce Solutions: An Impact Analysis on HIistorically Black Colleges and Universities
Wilhelmina Djoleto, Bowie State University
208 Examining ÒPower SellersÓ as an Intervening Variable of the EC Consumer Behavior Model
David Olsen, Utah State University
Myles Powell, Utah State University
Robert Mills, Utah State University
Vance Cooney, Eastern Washington University
Management Information Systems
22 Components of a Comprehensive Security System for a Network Environment: Guides for Managers
Hossein Bidgoli, CSUB
29 Oracle 11g Data Guard: An Overview
Douglas Bock, Southern Illinois University Edwardsville
39 A Self-Service Automated Targeting Portal: An Example of Model as Service
Don Kridel, University of Missouri-St. Louis
Dan Dolk, Naval Postgraduate School
53 Leveraging Knowledge Management Information Systems for Generative Learning
Priscilla Arling, Butler University
Mark Chun, Pepperdine University
Mark W Chun, Pepperdine University
Charla Griffy-Brown, Pepperdine University
172 Understanding the antecedents of satisfaction with blog platforms
Hsi-Peng Lu, National Taiwan University of Science and Technology
Judy Chuan-Chuan Lin, Soochow University
Kuo-Lun Hsiao, National Taiwan University of Science and Technology
Li-Ting Cheng, National Taiwan University of Science and Technology
Hueiju Yu, Chinese Culture University
184 Social and Economic Impact of Information and Communication Technology on Developing Countries
Farrokh Mamaghani, St. John Fisher College
214 Change in Earnings Quality Surrounding ERP Implementation
Charu Sinha, Chapman University
Praveen Sinha, Chapman University
220 Exploratory Visualization of Multivariate Data: The Case of Nikkei Index
Abbas Heiat, Montana State University-Billings
267 Insights Into Software Development Methodologies To Improve Productivity
George McMaster, Brandon University
Marketing
52 Consumer-Generated Content in Brand Marketing
Robert Pennington, Fo Guang University
59 Gambling as an Aberrant Consumer Behavior among College Students
Don Sciglimpaglia, San Diego State University
Fred Raafat, SDSU
80 A Study on the Multimedia Use Behavior in Sport
Yen-Kuang Lin, University Of Northern Colorado
Chen-Yin Lee, University of Northern Colorado
Hsiao-Min Yin, University of Northern Colorado
82 Public Relations Strategy, Roles and Models-A Case Study of Sport Association in Taiwan
Yi-Hsiu Lin, Aletheia University
Chen-Yueh Chen, National Chung Cheng University
83 A Study on the Relationships among Adolescent ConsumersÁ¦ Brand Knowledge towards
Teams in the the Super Basketball League (SBL), Perceived Risk, Group Norm, and Purchase Intention
Chen-Yueh Chen, National Chung Cheng University
Yi-Hsiu Lin, Aletheia University
Chen-Yueh Chen, National Chung Cheng University
Yi-Hsiu Lin, Aletheia University
Achita Muthitacharoen, Wichita State University
John Perry, Wichita State University
110 Social Marketing Campaigns of Self-Directed Change to Prevent Drunken Driving
Ron Anderson, University of Texas at Austin
Jeffrey Richards, Texas at Austin
135 Market share & share of wallet: Tobacco purchases by smokers and attempting quitters
Suzan Burton, Macquarie University
Lindie Clark, Macquarie University
168 Marketing Journal Ranking as an Accurate Proxy for the Quality of an Article:
Kamal Haddad, San Diego State University
Gangaram Singh, San Diego State University
Hung Chan, San Diego State
186 Abductive Reasoning & Marketing
Prof Dr James Beckman, University of Applied Sciences, Fulda
Norton Marks, Cal State, San Bernardino
202 Wanted, Future Business Professors: Marketing Undergraduates' Perceptions of Academic Careers
Therese A. Louie, San Jose State University
Crystal V. Sioteco, San Jose State University
Tiffany Quynh-Man Phan, San Jose State University
Management and Organizational Behavior
89 The Role of Organizational Form in Globalisation: a Systems Perspective on the KFC Experience
John Davies, victoria university of wellington
127 Job Satisfaction of University Business School Faculty: A Structural Equations Approach
Christine Mahoney, U of CA Berkeley
Paul Schumann, Minnesota State University Mankato
141 Feminine vs. Masculine Leadership style: A contingency based approach and Model
Agustina Alicia Cavazos-Garza, Texas A & M International University
144 The Cost of Losing Women in the Workforce: Beyond Corporate Responsibility
Agustina Alicia Cavazos-Garza, Texas A & M International University
167 Reconceptualization of Employee Commitment
Melien Wu, National Chiayi University
Chen-Chieh Chang, Chung-Yuan Christian University
Yueh-Chian Lee, Chung-Yuan Christian University
Mark Johnson, Idaho State University
264 From Tulip Bulbs to Sub-Prime Mortgages: The Case for a Systemic Approach
vijay kannan, utah state university
alan stephens, utah state university
brian atwater, utah state university
270 Quantum Phsics and Career Populations
Amy Hurley-Hanson, Chapman University
Cristina Giannantonio, Chapman University
Roger Dunbar, New York University
271 Perceptions of CEOs: An Image Norm Experiment
Amy Hurley-Hanson, Chapman University
Cristina Giannantonio, Chapman University
Management Science and Quantitative Methods
15 Game Theory and Inventory Management
Zhimin Huang, Adelphi University
Susan Li, Adelphi University
56 Can Governments Always Control Industries?
Ferenc Szidarovszky, University of Arizona
Abdollah Eskandari, University of Arizona
Rida Mourtada, Network of Syrian Scientists
Tamas Zsitvay, Pima College
67 Decision Support for Enhanced Productivity with R Software: An Azorean Farms Case Study
Armando Mendes, Azores University
Veska Noncheva, CEEAplA - Research Center
Emiliana Silva, Universidade dos Aτores
71 Solving the Single Source Capacitated Facility Location Problem
Robert Nauss, University of Missouri-St. Louis
121 Does Mandatory Attendance Improve Student Performance?
Hall, Jr. Owen, Pepperdine University
Samuel Seaman, Pepperdine
152 Reducing Workforce Turnover as a Part of Productivity Improvements in Asian Factories
John Eady, RMIT University
Miles Nicholls, RMIT University
163 Human and Robot Task Allocation:
jeffrey smith, caltech
185 Executive Compensation in Capital Markets Industries: Does Influence Matter?
Rafael Solis, California State University, Fresno
188 Promising Scale Factors for Gradient Descent
Jean-Pierre Amor, University of San Diego
251 Product Similarity: A Fuzzy Approach to Product Classification
Dalen Chiang, California State University, Chico
Ru-Fang Chiang, California State University, Chico
265 Bi-Criteria Scheduling of an Outpatient Procedure Center
John Fowler, Arizona State University
Todd Huschka, Mayo Clinic Rochester
Serhat Gul, Arizona State University
Brian Denton, North Carolina State University
Operations, Logistics & Supply Chain Management
8 Australian Evidence of Out-sourcing to China
Jeff Wang, University of Melbourne
Damien Power, University of Melbourne
Danny Samson, University of Melbourne
Prakash Singh, University of Melbourne
64 Ocean Carriage Speed and Reliability: What is it Worth?
John Tyworth, Penn State
130 A Flexible Financial Model of Distribution Channel Choice – The MODISC Model
Yung Jae Lee, Saint Mary's College of California
Shyam Kamath, Saint Mary's College of California
Jagdish Agrawal, California State University, East Bay
Eric Kolhede, Saint Mary's College of California
217 A Survey of GIS applications in Operations Research
Avijit Sarkar, University of Redlands
Batoul Modarress, United Arab Emirates
Al Ansari, Seattle University
261 Planning and Scheduling in Supply Chains using Event-Time Models
Omer S. Benli, California State University, Long Beach
Qiwen Wang, Peking University
Xiting Gong, Peking University
Honghui Deng, University of Nevada Las Vegas
G Keong Leong, University of Nevada Las Vegas
Student Papers
77 Establishing a Hospitality Research Center: Examining Best Practices and Stakeholder Perceptions
Whitney Johnston, Southern Utah University
87 Corporate Social Responsibility
Wyatt Sauvage, Gonzaga University
Donna Schaeffer, Gonzaga University
ThomasJ Smith, CSULB
Jeffrey Smith, Caltech
Hallie Lieberman, University of Wisconsin-Madison
232 Global Services Outsourcing in Three English Speaking Countries
Thomas Norman, California State University Dominguez Hills
233 Human Resource Outsourcing: Measuring the Hidden Costs
Thomas Norman, California State University Dominguez Hills
240 Underlying Dimensions of E-Learning Attrition in Line-level Hotel Employees
Mehmet Erdem, UNLV
Dipendra Singh, UNLV