Archive for the ‘Research Notes’ Category
Friday, January 16th, 2015
Paddy Sivadasan and Ira Solomon’s paper “Audit fee residuals: costs or rents?” has been accepted for publication in the Review of Accounting Studies. The paper, co-authored with Rajib Dooger of the University of Washington-Bothell, suggests that fee residuals largely consist of researcher-unobserved audit production costs and are likely to be poor proxies for rents. This finding provides valuable guidance for how fee residuals should be used in future research, indicates promising avenues for future audit fee research, improves the ability to predict expected audit fees from past fee data and clarifies the policy implications that can reliably be drawn from extant and future fee-residuals-based research. Sivadasan is an assistant professor of accounting at the Freeman School and Solomon is dean and Debra and Rick Rees Professor of Business.
Monday, December 8th, 2014
Claire Senot’s paper “The Impact of Combining Conformance and Experiential Quality on Hospitals’ Readmissions and Cost Performance” has been accepted for publication in Management Science. The paper, co-authored with Aravind Chandrasekaran, Peter T. Ward, Anita L. Tucker and Susan D. Moffatt-Bruce, examines two key process quality measures — conformance quality and experiential quality — and two measures of performance — readmission rate and cost per discharge — to investigate the opportunity for hospitals to achieve better care at lower cost. The authors find that hospital administrators can mitigate the tradeoff between reducing readmissions and controlling costs by prioritizing communication-focused experiential quality, which measures caregivers’ ability to engage in meaningful conversations with the patient, over response-focused experiential quality, which measures caregivers’ ability to respond to explicit patient needs. Senot is an assistant professor of management science at the Freeman School.
Monday, December 1st, 2014
Jasmijn Bol’s paper “Performance Target Revisions in Incentive Contracts: Does Information and Trust Reduce Ratcheting and the Ratchet Effect?” has been accepted for publication in The Accounting Review. The paper was co-authored by Jeremy Lill, a PhD candidate in the Department of Accountancy at the University of Illinois at Urbana-Champaign. Bol is an associate professor and the PricewaterhouseCoopers Faculty Fellow in Accounting at the A. B. Freeman School of Business.
Tuesday, November 18th, 2014
Mita Sujan’s paper “Temporal mindsets and self-regulation: The motivation and implementation of self-regulatory behaviors” has been accepted for publication in the Journal of Consumer Psychology. The paper, co-authored with Denise Buhrau (PhD ’10), focuses on implementation of self-regulation. Using data from Tulane University’s 10,000-steps-a-day fitness program, the authors argue that individuals with low consideration of future consequences (CFC) are more motivated to act when messages provide specific recommendations with the necessary contextual details for personalization (“when,” “where” and “with whom) that make planning accessible and easy. The study is part of a larger line of research aimed at better understanding failures of self-regulation, which Sujan says are at the core of the nation’s obesity and debt epidemics and which result in substantial costs to the economy. Sujan is the Malcolm Woldenberg Chair of Marketing at Tulane University’s A. B. Freeman School of Business.
Wednesday, April 30th, 2014
Lingling Wang’s paper “Culture and R2,” co-authored with Cheol Eun and Steven Xiao, has been accepted for publication in the Journal of Financial Economics. In the paper, the authors find that stock prices co-move more in culturally tight and collectivistic countries and less in culturally loose and individualistic countries. Their study suggests that culture is an important omitted variable in the literature that investigates cross-country differences in stock price co-movements. Wang is an assistant professor of finance at the A. B. Freeman School of Business.
Friday, October 25th, 2013
Michael Burke’s paper “Statistical Significance Criteria for the rWG and Average Deviation Interrater Agreement Indices,” co-authored with Kristin Smith-Crowe, Ayala Cohen and Etti Doveh, has been accepted for publication in the Journal of Applied Psychology. Burke is a professor of management and the Lawrence Martin Chair in Business at Tulane University’s A. B. Freeman School of Business. He holds an adjunct appointment in the Department of Environmental Health Sciences at Tulane’s School of Public Health and Tropical Medicine. The senior author of the paper, Kristin Smith-Crowe, is a graduate of Tulane’s Industrial/Organizational Psychology doctoral program, which is cooperatively administered with the Freeman School’s Organizational Behavior doctoral program. Since 2011, Smith-Crowe has been a tenured associate professor at the University of Utah’s David Eccles School of Business. She is currently visiting as a Senior Fellow at the Wharton School of Business. Ayala Cohen and Etti Doveh are on the faculty of Industrial Engineering and Management, Technion – Israel Institute of Technology.
Tuesday, October 15th, 2013
Emily Rosenzweig’s paper “The Performance Heuristic: A Misguided Reliance on Past Success When Predicting Future Prospects for Improvement” has been accepted for publication in the Journal of Experimental Psychology: General. The paper was co-authored with Clayton Critcher, assistant professor of marketing at the University of California – Berkeley’s Haas School of Business. Rosenzweig is an assistant professor of marketing at Tulane University’s A. B. Freeman School of Business.
Monday, September 30th, 2013
Geoff Parker and Burcu Tan’s paper “Platform Performance Investment in the Presence of Network Externalities,” co-authored with Edward G. Anderson Jr., associate professor of information, risk and operations management at the University of Texas at Austin, has been accepted for publication in Information Systems Research. In the paper, the authors build a strategic model to investigate the trade-off between investing in high platform performance versus reducing investment in order to facilitate third party content development and characterize the conditions under which offering a platform with lower performance but greater availability of content can be a winning strategy. Parker is the Norman Mayer Professor of Business and professor of management science at Tulane University’s A. B. Freeman School of Business. Tan is an assistant professor of management science at the Freeman School.
Wednesday, August 14th, 2013
Jasmijn Bol’s paper “Managers’ Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence” has been accepted for publication in Contemporary Accounting Research. The paper was co-authored with Gary Hecht of the University of Wisconsin and Steven Smith of Brigham Young University. Bol is an associate professor and the PricewaterhouseCoopers, LLP Faculty Fellow in accounting at Tulane University’s A. B. Freeman School of Business.