Experience

Publications

• Historical Overview and Demographic Analysis of Human Trafficking in the United States

  Working Paper

  Understanding factors that may be connected to human trafficking in the US can help people in the US and other nations better understand and combat the problem. A better understanding of human trafficking can benefit anti-trafficking efforts of public administrators in governmental agencies and private citizens in non-governmental organizations. Prior research has examined various countries regarding human trafficking on a national or macro level. This study extends prior research by examining the role of human trafficking in the United States on a state level. In addition, a brief history of slavery, from past to present, is presented, including public and private sector efforts to combat the problem. Findings indicate that locations with higher rates of corruption and higher population are associated with higher rates of human trafficking per capita. Anti-trafficking efforts, in the US and other countries, could be more effective by focusing on such areas.

• Historical Overview and Demographic Analysis of Human Trafficking in the United States

  Working Paper

  Understanding factors that may be connected to human trafficking in the US can help people in the US and other nations better understand and combat the problem. A better understanding of human trafficking can benefit anti-trafficking efforts of public administrators in governmental agencies and private citizens in non-governmental organizations. Prior research has examined various countries regarding human trafficking on a national or macro level. This study extends prior research by examining the role of human trafficking in the United States on a state level. In addition, a brief history of slavery, from past to present, is presented, including public and private sector efforts to combat the problem. Findings indicate that locations with higher rates of corruption and higher population are associated with higher rates of human trafficking per capita. Anti-trafficking efforts, in the US and other countries, could be more effective by focusing on such areas.

• Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

  Research on Professional Responsibility and Ethics in Accounting, 17, 47-78

  Abstract: This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

• Historical Overview and Demographic Analysis of Human Trafficking in the United States

  Working Paper

  Understanding factors that may be connected to human trafficking in the US can help people in the US and other nations better understand and combat the problem. A better understanding of human trafficking can benefit anti-trafficking efforts of public administrators in governmental agencies and private citizens in non-governmental organizations. Prior research has examined various countries regarding human trafficking on a national or macro level. This study extends prior research by examining the role of human trafficking in the United States on a state level. In addition, a brief history of slavery, from past to present, is presented, including public and private sector efforts to combat the problem. Findings indicate that locations with higher rates of corruption and higher population are associated with higher rates of human trafficking per capita. Anti-trafficking efforts, in the US and other countries, could be more effective by focusing on such areas.

• Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

  Research on Professional Responsibility and Ethics in Accounting, 17, 47-78

  Abstract: This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

• An Economic and Financial Performance Analysis of the U.S. Meat Industry

  International Journal of Economics and Accounting

  Abstract: This study provides an economic and financial performance analysis of prominent companies in the meat industry in the aftermath of public policy initiatives that divert corn to making biofuel and away from making food and animal feed. Results should be of interest to policy makers, investors, and other stakeholders. An important part of personal and societal wellness is the issue of a healthy diet. Meat provides essential nutrients, notably protein, B vitamins, vitamin D, and iron. Eating a proper diet has been a concern from ancient times to the present. For example, the Bible story of Daniel, written about 540 B.C., describes the benefits of eating healthy food (Daniel 1:15). The meat industry is a major agricultural sector that plays an important economic role in many countries of the world. In light of the meat industry’s important contributions to the economy and to people’s health, great care should be given when developing public policies that affect the industry. Diverting corn crops to make biofuel, perhaps well motivated public policy when initiated, is now questionable.

• Historical Overview and Demographic Analysis of Human Trafficking in the United States

  Working Paper

  Understanding factors that may be connected to human trafficking in the US can help people in the US and other nations better understand and combat the problem. A better understanding of human trafficking can benefit anti-trafficking efforts of public administrators in governmental agencies and private citizens in non-governmental organizations. Prior research has examined various countries regarding human trafficking on a national or macro level. This study extends prior research by examining the role of human trafficking in the United States on a state level. In addition, a brief history of slavery, from past to present, is presented, including public and private sector efforts to combat the problem. Findings indicate that locations with higher rates of corruption and higher population are associated with higher rates of human trafficking per capita. Anti-trafficking efforts, in the US and other countries, could be more effective by focusing on such areas.

• Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

  Research on Professional Responsibility and Ethics in Accounting, 17, 47-78

  Abstract: This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

• An Economic and Financial Performance Analysis of the U.S. Meat Industry

  International Journal of Economics and Accounting

  Abstract: This study provides an economic and financial performance analysis of prominent companies in the meat industry in the aftermath of public policy initiatives that divert corn to making biofuel and away from making food and animal feed. Results should be of interest to policy makers, investors, and other stakeholders. An important part of personal and societal wellness is the issue of a healthy diet. Meat provides essential nutrients, notably protein, B vitamins, vitamin D, and iron. Eating a proper diet has been a concern from ancient times to the present. For example, the Bible story of Daniel, written about 540 B.C., describes the benefits of eating healthy food (Daniel 1:15). The meat industry is a major agricultural sector that plays an important economic role in many countries of the world. In light of the meat industry’s important contributions to the economy and to people’s health, great care should be given when developing public policies that affect the industry. Diverting corn crops to make biofuel, perhaps well motivated public policy when initiated, is now questionable.

• Analysis of GMO Food Products Companies: Financial Risks and Opportunities in the Agriculture Industry

  Working Paper

• Historical Overview and Demographic Analysis of Human Trafficking in the United States

  Working Paper

  Understanding factors that may be connected to human trafficking in the US can help people in the US and other nations better understand and combat the problem. A better understanding of human trafficking can benefit anti-trafficking efforts of public administrators in governmental agencies and private citizens in non-governmental organizations. Prior research has examined various countries regarding human trafficking on a national or macro level. This study extends prior research by examining the role of human trafficking in the United States on a state level. In addition, a brief history of slavery, from past to present, is presented, including public and private sector efforts to combat the problem. Findings indicate that locations with higher rates of corruption and higher population are associated with higher rates of human trafficking per capita. Anti-trafficking efforts, in the US and other countries, could be more effective by focusing on such areas.

• Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

  Research on Professional Responsibility and Ethics in Accounting, 17, 47-78

  Abstract: This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

• An Economic and Financial Performance Analysis of the U.S. Meat Industry

  International Journal of Economics and Accounting

  Abstract: This study provides an economic and financial performance analysis of prominent companies in the meat industry in the aftermath of public policy initiatives that divert corn to making biofuel and away from making food and animal feed. Results should be of interest to policy makers, investors, and other stakeholders. An important part of personal and societal wellness is the issue of a healthy diet. Meat provides essential nutrients, notably protein, B vitamins, vitamin D, and iron. Eating a proper diet has been a concern from ancient times to the present. For example, the Bible story of Daniel, written about 540 B.C., describes the benefits of eating healthy food (Daniel 1:15). The meat industry is a major agricultural sector that plays an important economic role in many countries of the world. In light of the meat industry’s important contributions to the economy and to people’s health, great care should be given when developing public policies that affect the industry. Diverting corn crops to make biofuel, perhaps well motivated public policy when initiated, is now questionable.

• Analysis of GMO Food Products Companies: Financial Risks and Opportunities in the Agriculture Industry

  Working Paper

• A Fresh Look at Accounting Ethics

  Accounting Horizons, Vol. 17, No. 1 (March): 47-49

  Abstract: This article presents actions to be taken by educators and practitioners in providing ethical direction to the accounting profession. In the wake of corporate scandals and a shaky stock market, Congress passed legislation that established a new board to oversee auditors of publicly traded companies and increased prison sentences for fraud. This article is based on the author's opening statement to the U.S. House of Representatives Subcommittee on Commerce, Trade, and Consumer Protection, Friday, July 26, 2002. At the Congressional Hearing, Truett Cathy, founder of Chick-Fil-A, quoted Proverbs 22:1, which says: A good name is more desirable than great riches; to be esteemed is better than silver or gold. The truth is that living an honorable life really is more satisfying than fame and fortune. The accounting professional must be skilled at implementing moral judgments so that he or she can consider the welfare of those affected by his or her actions. The ultimate measure of success is not fame and fortune, but moral character and personal integrity. The leadership of the accounting profession has a responsibility to inculcate in practitioners and students ethical behavior and personal integrity. Rules and regulations of government cannot preserve a free and ethical society whose people lack integrity.

• Historical Overview and Demographic Analysis of Human Trafficking in the United States

  Working Paper

  Understanding factors that may be connected to human trafficking in the US can help people in the US and other nations better understand and combat the problem. A better understanding of human trafficking can benefit anti-trafficking efforts of public administrators in governmental agencies and private citizens in non-governmental organizations. Prior research has examined various countries regarding human trafficking on a national or macro level. This study extends prior research by examining the role of human trafficking in the United States on a state level. In addition, a brief history of slavery, from past to present, is presented, including public and private sector efforts to combat the problem. Findings indicate that locations with higher rates of corruption and higher population are associated with higher rates of human trafficking per capita. Anti-trafficking efforts, in the US and other countries, could be more effective by focusing on such areas.

• Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

  Research on Professional Responsibility and Ethics in Accounting, 17, 47-78

  Abstract: This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

• An Economic and Financial Performance Analysis of the U.S. Meat Industry

  International Journal of Economics and Accounting

  Abstract: This study provides an economic and financial performance analysis of prominent companies in the meat industry in the aftermath of public policy initiatives that divert corn to making biofuel and away from making food and animal feed. Results should be of interest to policy makers, investors, and other stakeholders. An important part of personal and societal wellness is the issue of a healthy diet. Meat provides essential nutrients, notably protein, B vitamins, vitamin D, and iron. Eating a proper diet has been a concern from ancient times to the present. For example, the Bible story of Daniel, written about 540 B.C., describes the benefits of eating healthy food (Daniel 1:15). The meat industry is a major agricultural sector that plays an important economic role in many countries of the world. In light of the meat industry’s important contributions to the economy and to people’s health, great care should be given when developing public policies that affect the industry. Diverting corn crops to make biofuel, perhaps well motivated public policy when initiated, is now questionable.

• Analysis of GMO Food Products Companies: Financial Risks and Opportunities in the Agriculture Industry

  Working Paper

• A Fresh Look at Accounting Ethics

  Accounting Horizons, Vol. 17, No. 1 (March): 47-49

  Abstract: This article presents actions to be taken by educators and practitioners in providing ethical direction to the accounting profession. In the wake of corporate scandals and a shaky stock market, Congress passed legislation that established a new board to oversee auditors of publicly traded companies and increased prison sentences for fraud. This article is based on the author's opening statement to the U.S. House of Representatives Subcommittee on Commerce, Trade, and Consumer Protection, Friday, July 26, 2002. At the Congressional Hearing, Truett Cathy, founder of Chick-Fil-A, quoted Proverbs 22:1, which says: A good name is more desirable than great riches; to be esteemed is better than silver or gold. The truth is that living an honorable life really is more satisfying than fame and fortune. The accounting professional must be skilled at implementing moral judgments so that he or she can consider the welfare of those affected by his or her actions. The ultimate measure of success is not fame and fortune, but moral character and personal integrity. The leadership of the accounting profession has a responsibility to inculcate in practitioners and students ethical behavior and personal integrity. Rules and regulations of government cannot preserve a free and ethical society whose people lack integrity.

• The Bottom Line is Betrayal, 7th Edition

  Carolina Academic Press

  The Bottom Line is Betrayal is an educational novel that incorporates textbook topics in an international business action adventure. Through engaging in a story about real business practices, global collaboration, and cutthroat competition, readers can effectively see the bigger picture, enabling them to resolve more complex problems, including ethical dilemmas. This action novel is designed for use in any business course, particularly to supplement coverage of global business issues. The novel demonstrates how diverse business fields, accounting, economics, finance, management, and marketing work together for the overall success of the firm. The novel is especially well suited for an Introduction to Business class or any international-oriented class, such as international marketing or international accounting. So pull on your trench coat, put on your fedora, and enjoy an exciting, educational read. The book is available from Carolina Academic Press (goo.gl/S49sTi).

• Historical Overview and Demographic Analysis of Human Trafficking in the United States

  Working Paper

  Understanding factors that may be connected to human trafficking in the US can help people in the US and other nations better understand and combat the problem. A better understanding of human trafficking can benefit anti-trafficking efforts of public administrators in governmental agencies and private citizens in non-governmental organizations. Prior research has examined various countries regarding human trafficking on a national or macro level. This study extends prior research by examining the role of human trafficking in the United States on a state level. In addition, a brief history of slavery, from past to present, is presented, including public and private sector efforts to combat the problem. Findings indicate that locations with higher rates of corruption and higher population are associated with higher rates of human trafficking per capita. Anti-trafficking efforts, in the US and other countries, could be more effective by focusing on such areas.

• Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

  Research on Professional Responsibility and Ethics in Accounting, 17, 47-78

  Abstract: This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

• An Economic and Financial Performance Analysis of the U.S. Meat Industry

  International Journal of Economics and Accounting

  Abstract: This study provides an economic and financial performance analysis of prominent companies in the meat industry in the aftermath of public policy initiatives that divert corn to making biofuel and away from making food and animal feed. Results should be of interest to policy makers, investors, and other stakeholders. An important part of personal and societal wellness is the issue of a healthy diet. Meat provides essential nutrients, notably protein, B vitamins, vitamin D, and iron. Eating a proper diet has been a concern from ancient times to the present. For example, the Bible story of Daniel, written about 540 B.C., describes the benefits of eating healthy food (Daniel 1:15). The meat industry is a major agricultural sector that plays an important economic role in many countries of the world. In light of the meat industry’s important contributions to the economy and to people’s health, great care should be given when developing public policies that affect the industry. Diverting corn crops to make biofuel, perhaps well motivated public policy when initiated, is now questionable.

• Analysis of GMO Food Products Companies: Financial Risks and Opportunities in the Agriculture Industry

  Working Paper

• A Fresh Look at Accounting Ethics

  Accounting Horizons, Vol. 17, No. 1 (March): 47-49

  Abstract: This article presents actions to be taken by educators and practitioners in providing ethical direction to the accounting profession. In the wake of corporate scandals and a shaky stock market, Congress passed legislation that established a new board to oversee auditors of publicly traded companies and increased prison sentences for fraud. This article is based on the author's opening statement to the U.S. House of Representatives Subcommittee on Commerce, Trade, and Consumer Protection, Friday, July 26, 2002. At the Congressional Hearing, Truett Cathy, founder of Chick-Fil-A, quoted Proverbs 22:1, which says: A good name is more desirable than great riches; to be esteemed is better than silver or gold. The truth is that living an honorable life really is more satisfying than fame and fortune. The accounting professional must be skilled at implementing moral judgments so that he or she can consider the welfare of those affected by his or her actions. The ultimate measure of success is not fame and fortune, but moral character and personal integrity. The leadership of the accounting profession has a responsibility to inculcate in practitioners and students ethical behavior and personal integrity. Rules and regulations of government cannot preserve a free and ethical society whose people lack integrity.

• The Bottom Line is Betrayal, 7th Edition

  Carolina Academic Press

  The Bottom Line is Betrayal is an educational novel that incorporates textbook topics in an international business action adventure. Through engaging in a story about real business practices, global collaboration, and cutthroat competition, readers can effectively see the bigger picture, enabling them to resolve more complex problems, including ethical dilemmas. This action novel is designed for use in any business course, particularly to supplement coverage of global business issues. The novel demonstrates how diverse business fields, accounting, economics, finance, management, and marketing work together for the overall success of the firm. The novel is especially well suited for an Introduction to Business class or any international-oriented class, such as international marketing or international accounting. So pull on your trench coat, put on your fedora, and enjoy an exciting, educational read. The book is available from Carolina Academic Press (goo.gl/S49sTi).

• Seeing the Forest Despite the Trees: A Review of Longitudinal Study Typologies for Business Research

  Working Paper

  => under journal review

• Historical Overview and Demographic Analysis of Human Trafficking in the United States

  Working Paper

  Understanding factors that may be connected to human trafficking in the US can help people in the US and other nations better understand and combat the problem. A better understanding of human trafficking can benefit anti-trafficking efforts of public administrators in governmental agencies and private citizens in non-governmental organizations. Prior research has examined various countries regarding human trafficking on a national or macro level. This study extends prior research by examining the role of human trafficking in the United States on a state level. In addition, a brief history of slavery, from past to present, is presented, including public and private sector efforts to combat the problem. Findings indicate that locations with higher rates of corruption and higher population are associated with higher rates of human trafficking per capita. Anti-trafficking efforts, in the US and other countries, could be more effective by focusing on such areas.

• Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

  Research on Professional Responsibility and Ethics in Accounting, 17, 47-78

  Abstract: This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

• An Economic and Financial Performance Analysis of the U.S. Meat Industry

  International Journal of Economics and Accounting

  Abstract: This study provides an economic and financial performance analysis of prominent companies in the meat industry in the aftermath of public policy initiatives that divert corn to making biofuel and away from making food and animal feed. Results should be of interest to policy makers, investors, and other stakeholders. An important part of personal and societal wellness is the issue of a healthy diet. Meat provides essential nutrients, notably protein, B vitamins, vitamin D, and iron. Eating a proper diet has been a concern from ancient times to the present. For example, the Bible story of Daniel, written about 540 B.C., describes the benefits of eating healthy food (Daniel 1:15). The meat industry is a major agricultural sector that plays an important economic role in many countries of the world. In light of the meat industry’s important contributions to the economy and to people’s health, great care should be given when developing public policies that affect the industry. Diverting corn crops to make biofuel, perhaps well motivated public policy when initiated, is now questionable.

• Analysis of GMO Food Products Companies: Financial Risks and Opportunities in the Agriculture Industry

  Working Paper

• A Fresh Look at Accounting Ethics

  Accounting Horizons, Vol. 17, No. 1 (March): 47-49

  Abstract: This article presents actions to be taken by educators and practitioners in providing ethical direction to the accounting profession. In the wake of corporate scandals and a shaky stock market, Congress passed legislation that established a new board to oversee auditors of publicly traded companies and increased prison sentences for fraud. This article is based on the author's opening statement to the U.S. House of Representatives Subcommittee on Commerce, Trade, and Consumer Protection, Friday, July 26, 2002. At the Congressional Hearing, Truett Cathy, founder of Chick-Fil-A, quoted Proverbs 22:1, which says: A good name is more desirable than great riches; to be esteemed is better than silver or gold. The truth is that living an honorable life really is more satisfying than fame and fortune. The accounting professional must be skilled at implementing moral judgments so that he or she can consider the welfare of those affected by his or her actions. The ultimate measure of success is not fame and fortune, but moral character and personal integrity. The leadership of the accounting profession has a responsibility to inculcate in practitioners and students ethical behavior and personal integrity. Rules and regulations of government cannot preserve a free and ethical society whose people lack integrity.

• The Bottom Line is Betrayal, 7th Edition

  Carolina Academic Press

  The Bottom Line is Betrayal is an educational novel that incorporates textbook topics in an international business action adventure. Through engaging in a story about real business practices, global collaboration, and cutthroat competition, readers can effectively see the bigger picture, enabling them to resolve more complex problems, including ethical dilemmas. This action novel is designed for use in any business course, particularly to supplement coverage of global business issues. The novel demonstrates how diverse business fields, accounting, economics, finance, management, and marketing work together for the overall success of the firm. The novel is especially well suited for an Introduction to Business class or any international-oriented class, such as international marketing or international accounting. So pull on your trench coat, put on your fedora, and enjoy an exciting, educational read. The book is available from Carolina Academic Press (goo.gl/S49sTi).

• Seeing the Forest Despite the Trees: A Review of Longitudinal Study Typologies for Business Research

  Working Paper

  => under journal review

• Using Corporate Advertising to Improve Public Perception of Energy Companies

  Journal of Strategic Marketing, 22(4): 347-56

  Abstract: This article examines public opinion of energy companies and their advertising, which can be used to counteract negative opinions. Energy companies are using corporate advertising to differentiate their brand and promote the quality of their product and the consumption experience. Since consumers perceive that they are paying higher prices for gasoline, they want to feel that they are getting more value for their money. Many consumers now choose their gasoline based on brand benefits rather than price. A brief history is provided for each company along with selected financial information. Data examined for this study includes public opinion data gathered from national survey data and advertising expenditures obtained from financial databases.

• Historical Overview and Demographic Analysis of Human Trafficking in the United States

  Working Paper

  Understanding factors that may be connected to human trafficking in the US can help people in the US and other nations better understand and combat the problem. A better understanding of human trafficking can benefit anti-trafficking efforts of public administrators in governmental agencies and private citizens in non-governmental organizations. Prior research has examined various countries regarding human trafficking on a national or macro level. This study extends prior research by examining the role of human trafficking in the United States on a state level. In addition, a brief history of slavery, from past to present, is presented, including public and private sector efforts to combat the problem. Findings indicate that locations with higher rates of corruption and higher population are associated with higher rates of human trafficking per capita. Anti-trafficking efforts, in the US and other countries, could be more effective by focusing on such areas.

• Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

  Research on Professional Responsibility and Ethics in Accounting, 17, 47-78

  Abstract: This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

• An Economic and Financial Performance Analysis of the U.S. Meat Industry

  International Journal of Economics and Accounting

  Abstract: This study provides an economic and financial performance analysis of prominent companies in the meat industry in the aftermath of public policy initiatives that divert corn to making biofuel and away from making food and animal feed. Results should be of interest to policy makers, investors, and other stakeholders. An important part of personal and societal wellness is the issue of a healthy diet. Meat provides essential nutrients, notably protein, B vitamins, vitamin D, and iron. Eating a proper diet has been a concern from ancient times to the present. For example, the Bible story of Daniel, written about 540 B.C., describes the benefits of eating healthy food (Daniel 1:15). The meat industry is a major agricultural sector that plays an important economic role in many countries of the world. In light of the meat industry’s important contributions to the economy and to people’s health, great care should be given when developing public policies that affect the industry. Diverting corn crops to make biofuel, perhaps well motivated public policy when initiated, is now questionable.

• Analysis of GMO Food Products Companies: Financial Risks and Opportunities in the Agriculture Industry

  Working Paper

• A Fresh Look at Accounting Ethics

  Accounting Horizons, Vol. 17, No. 1 (March): 47-49

  Abstract: This article presents actions to be taken by educators and practitioners in providing ethical direction to the accounting profession. In the wake of corporate scandals and a shaky stock market, Congress passed legislation that established a new board to oversee auditors of publicly traded companies and increased prison sentences for fraud. This article is based on the author's opening statement to the U.S. House of Representatives Subcommittee on Commerce, Trade, and Consumer Protection, Friday, July 26, 2002. At the Congressional Hearing, Truett Cathy, founder of Chick-Fil-A, quoted Proverbs 22:1, which says: A good name is more desirable than great riches; to be esteemed is better than silver or gold. The truth is that living an honorable life really is more satisfying than fame and fortune. The accounting professional must be skilled at implementing moral judgments so that he or she can consider the welfare of those affected by his or her actions. The ultimate measure of success is not fame and fortune, but moral character and personal integrity. The leadership of the accounting profession has a responsibility to inculcate in practitioners and students ethical behavior and personal integrity. Rules and regulations of government cannot preserve a free and ethical society whose people lack integrity.

• The Bottom Line is Betrayal, 7th Edition

  Carolina Academic Press

  The Bottom Line is Betrayal is an educational novel that incorporates textbook topics in an international business action adventure. Through engaging in a story about real business practices, global collaboration, and cutthroat competition, readers can effectively see the bigger picture, enabling them to resolve more complex problems, including ethical dilemmas. This action novel is designed for use in any business course, particularly to supplement coverage of global business issues. The novel demonstrates how diverse business fields, accounting, economics, finance, management, and marketing work together for the overall success of the firm. The novel is especially well suited for an Introduction to Business class or any international-oriented class, such as international marketing or international accounting. So pull on your trench coat, put on your fedora, and enjoy an exciting, educational read. The book is available from Carolina Academic Press (goo.gl/S49sTi).

• Seeing the Forest Despite the Trees: A Review of Longitudinal Study Typologies for Business Research

  Working Paper

  => under journal review

• Using Corporate Advertising to Improve Public Perception of Energy Companies

  Journal of Strategic Marketing, 22(4): 347-56

  Abstract: This article examines public opinion of energy companies and their advertising, which can be used to counteract negative opinions. Energy companies are using corporate advertising to differentiate their brand and promote the quality of their product and the consumption experience. Since consumers perceive that they are paying higher prices for gasoline, they want to feel that they are getting more value for their money. Many consumers now choose their gasoline based on brand benefits rather than price. A brief history is provided for each company along with selected financial information. Data examined for this study includes public opinion data gathered from national survey data and advertising expenditures obtained from financial databases.

• A Descriptive Analysis of Ethics Codes, CSR, and Efforts to Combat Human Trafficking

  International Journal of Corporate Governance, 5(3/4): 156-177

  Abstract: Around the world, in the accounting and business fields, there is no issue bigger than ethics. Most major multinational companies have adopted formal policies on ethics. Businesses are expected to do what is right in all their activities, including financial reporting, taking care of the environment, treatment of employees, and dealings with customers. Such matters fall under the umbrella of corporate governance and corporate social responsibility (CSR). Providing quality goods and services is critical to success, but businesses are also expected to contribute to the betterment of society in general. For example, a number of major corporations are working together to help end modern-day slavery, also called human trafficking. The aims of this paper are as follows: to review the relevant literature on ethics and CSR, to provide a descriptive analysis of ethics codes of the Fortune 100 corporations, and to review corporate efforts to combat human trafficking. Regarding corporate ethics codes, findings show that most are disclosed in the Corporate Governance Section of corporate websites. Many corporations are very actively engaged in corporate social responsibility. A number of corporations have joined forces to combat human trafficking. These findings are meaningful to business practitioners and academic researchers, and particularly accounting professionals and business managers as they do their part to advance the highest standards of ethics and CSR in their organizations.

• Historical Overview and Demographic Analysis of Human Trafficking in the United States

  Working Paper

  Understanding factors that may be connected to human trafficking in the US can help people in the US and other nations better understand and combat the problem. A better understanding of human trafficking can benefit anti-trafficking efforts of public administrators in governmental agencies and private citizens in non-governmental organizations. Prior research has examined various countries regarding human trafficking on a national or macro level. This study extends prior research by examining the role of human trafficking in the United States on a state level. In addition, a brief history of slavery, from past to present, is presented, including public and private sector efforts to combat the problem. Findings indicate that locations with higher rates of corruption and higher population are associated with higher rates of human trafficking per capita. Anti-trafficking efforts, in the US and other countries, could be more effective by focusing on such areas.

• Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

  Research on Professional Responsibility and Ethics in Accounting, 17, 47-78

  Abstract: This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

• An Economic and Financial Performance Analysis of the U.S. Meat Industry

  International Journal of Economics and Accounting

  Abstract: This study provides an economic and financial performance analysis of prominent companies in the meat industry in the aftermath of public policy initiatives that divert corn to making biofuel and away from making food and animal feed. Results should be of interest to policy makers, investors, and other stakeholders. An important part of personal and societal wellness is the issue of a healthy diet. Meat provides essential nutrients, notably protein, B vitamins, vitamin D, and iron. Eating a proper diet has been a concern from ancient times to the present. For example, the Bible story of Daniel, written about 540 B.C., describes the benefits of eating healthy food (Daniel 1:15). The meat industry is a major agricultural sector that plays an important economic role in many countries of the world. In light of the meat industry’s important contributions to the economy and to people’s health, great care should be given when developing public policies that affect the industry. Diverting corn crops to make biofuel, perhaps well motivated public policy when initiated, is now questionable.

• Analysis of GMO Food Products Companies: Financial Risks and Opportunities in the Agriculture Industry

  Working Paper

• A Fresh Look at Accounting Ethics

  Accounting Horizons, Vol. 17, No. 1 (March): 47-49

  Abstract: This article presents actions to be taken by educators and practitioners in providing ethical direction to the accounting profession. In the wake of corporate scandals and a shaky stock market, Congress passed legislation that established a new board to oversee auditors of publicly traded companies and increased prison sentences for fraud. This article is based on the author's opening statement to the U.S. House of Representatives Subcommittee on Commerce, Trade, and Consumer Protection, Friday, July 26, 2002. At the Congressional Hearing, Truett Cathy, founder of Chick-Fil-A, quoted Proverbs 22:1, which says: A good name is more desirable than great riches; to be esteemed is better than silver or gold. The truth is that living an honorable life really is more satisfying than fame and fortune. The accounting professional must be skilled at implementing moral judgments so that he or she can consider the welfare of those affected by his or her actions. The ultimate measure of success is not fame and fortune, but moral character and personal integrity. The leadership of the accounting profession has a responsibility to inculcate in practitioners and students ethical behavior and personal integrity. Rules and regulations of government cannot preserve a free and ethical society whose people lack integrity.

• The Bottom Line is Betrayal, 7th Edition

  Carolina Academic Press

  The Bottom Line is Betrayal is an educational novel that incorporates textbook topics in an international business action adventure. Through engaging in a story about real business practices, global collaboration, and cutthroat competition, readers can effectively see the bigger picture, enabling them to resolve more complex problems, including ethical dilemmas. This action novel is designed for use in any business course, particularly to supplement coverage of global business issues. The novel demonstrates how diverse business fields, accounting, economics, finance, management, and marketing work together for the overall success of the firm. The novel is especially well suited for an Introduction to Business class or any international-oriented class, such as international marketing or international accounting. So pull on your trench coat, put on your fedora, and enjoy an exciting, educational read. The book is available from Carolina Academic Press (goo.gl/S49sTi).

• Seeing the Forest Despite the Trees: A Review of Longitudinal Study Typologies for Business Research

  Working Paper

  => under journal review

• Using Corporate Advertising to Improve Public Perception of Energy Companies

  Journal of Strategic Marketing, 22(4): 347-56

  Abstract: This article examines public opinion of energy companies and their advertising, which can be used to counteract negative opinions. Energy companies are using corporate advertising to differentiate their brand and promote the quality of their product and the consumption experience. Since consumers perceive that they are paying higher prices for gasoline, they want to feel that they are getting more value for their money. Many consumers now choose their gasoline based on brand benefits rather than price. A brief history is provided for each company along with selected financial information. Data examined for this study includes public opinion data gathered from national survey data and advertising expenditures obtained from financial databases.

• A Descriptive Analysis of Ethics Codes, CSR, and Efforts to Combat Human Trafficking

  International Journal of Corporate Governance, 5(3/4): 156-177

  Abstract: Around the world, in the accounting and business fields, there is no issue bigger than ethics. Most major multinational companies have adopted formal policies on ethics. Businesses are expected to do what is right in all their activities, including financial reporting, taking care of the environment, treatment of employees, and dealings with customers. Such matters fall under the umbrella of corporate governance and corporate social responsibility (CSR). Providing quality goods and services is critical to success, but businesses are also expected to contribute to the betterment of society in general. For example, a number of major corporations are working together to help end modern-day slavery, also called human trafficking. The aims of this paper are as follows: to review the relevant literature on ethics and CSR, to provide a descriptive analysis of ethics codes of the Fortune 100 corporations, and to review corporate efforts to combat human trafficking. Regarding corporate ethics codes, findings show that most are disclosed in the Corporate Governance Section of corporate websites. Many corporations are very actively engaged in corporate social responsibility. A number of corporations have joined forces to combat human trafficking. These findings are meaningful to business practitioners and academic researchers, and particularly accounting professionals and business managers as they do their part to advance the highest standards of ethics and CSR in their organizations.

• Human Trafficking: A Global Multi-Billion Dollar Criminal Industry

  International Journal of Public Law and Policy, 4(3), 293-308

  Abstract: Human trafficking is the exploitation of people as property for forced labor, sexual exploitation, and organ trade. Human trafficking is a profitable crime industry, generating about $32 billion in revenues annually, which exceeds that of trade in illegal drugs and arms dealing. Around the globe, the victims/slaves of human trafficking can be found in developed and developing countries, and in countries regarded as corrupt and not corrupt. This study examines the global scope of human trafficking and its negative affect on world society. This study tests the relationship between human trafficking and a country’s level of corruption. Results indicate that higher levels of corruption are associated with higher levels of human trafficking. Corruption though is only one factor in human trafficking; ultimately, ending human trafficking requires changing peoples’ attitudes and actions. Human trafficking exists because there is a demand for the products and services connected to it.

• Historical Overview and Demographic Analysis of Human Trafficking in the United States

  Working Paper

  Understanding factors that may be connected to human trafficking in the US can help people in the US and other nations better understand and combat the problem. A better understanding of human trafficking can benefit anti-trafficking efforts of public administrators in governmental agencies and private citizens in non-governmental organizations. Prior research has examined various countries regarding human trafficking on a national or macro level. This study extends prior research by examining the role of human trafficking in the United States on a state level. In addition, a brief history of slavery, from past to present, is presented, including public and private sector efforts to combat the problem. Findings indicate that locations with higher rates of corruption and higher population are associated with higher rates of human trafficking per capita. Anti-trafficking efforts, in the US and other countries, could be more effective by focusing on such areas.

• Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

  Research on Professional Responsibility and Ethics in Accounting, 17, 47-78

  Abstract: This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

• An Economic and Financial Performance Analysis of the U.S. Meat Industry

  International Journal of Economics and Accounting

  Abstract: This study provides an economic and financial performance analysis of prominent companies in the meat industry in the aftermath of public policy initiatives that divert corn to making biofuel and away from making food and animal feed. Results should be of interest to policy makers, investors, and other stakeholders. An important part of personal and societal wellness is the issue of a healthy diet. Meat provides essential nutrients, notably protein, B vitamins, vitamin D, and iron. Eating a proper diet has been a concern from ancient times to the present. For example, the Bible story of Daniel, written about 540 B.C., describes the benefits of eating healthy food (Daniel 1:15). The meat industry is a major agricultural sector that plays an important economic role in many countries of the world. In light of the meat industry’s important contributions to the economy and to people’s health, great care should be given when developing public policies that affect the industry. Diverting corn crops to make biofuel, perhaps well motivated public policy when initiated, is now questionable.

• Analysis of GMO Food Products Companies: Financial Risks and Opportunities in the Agriculture Industry

  Working Paper

• A Fresh Look at Accounting Ethics

  Accounting Horizons, Vol. 17, No. 1 (March): 47-49

  Abstract: This article presents actions to be taken by educators and practitioners in providing ethical direction to the accounting profession. In the wake of corporate scandals and a shaky stock market, Congress passed legislation that established a new board to oversee auditors of publicly traded companies and increased prison sentences for fraud. This article is based on the author's opening statement to the U.S. House of Representatives Subcommittee on Commerce, Trade, and Consumer Protection, Friday, July 26, 2002. At the Congressional Hearing, Truett Cathy, founder of Chick-Fil-A, quoted Proverbs 22:1, which says: A good name is more desirable than great riches; to be esteemed is better than silver or gold. The truth is that living an honorable life really is more satisfying than fame and fortune. The accounting professional must be skilled at implementing moral judgments so that he or she can consider the welfare of those affected by his or her actions. The ultimate measure of success is not fame and fortune, but moral character and personal integrity. The leadership of the accounting profession has a responsibility to inculcate in practitioners and students ethical behavior and personal integrity. Rules and regulations of government cannot preserve a free and ethical society whose people lack integrity.

• The Bottom Line is Betrayal, 7th Edition

  Carolina Academic Press

  The Bottom Line is Betrayal is an educational novel that incorporates textbook topics in an international business action adventure. Through engaging in a story about real business practices, global collaboration, and cutthroat competition, readers can effectively see the bigger picture, enabling them to resolve more complex problems, including ethical dilemmas. This action novel is designed for use in any business course, particularly to supplement coverage of global business issues. The novel demonstrates how diverse business fields, accounting, economics, finance, management, and marketing work together for the overall success of the firm. The novel is especially well suited for an Introduction to Business class or any international-oriented class, such as international marketing or international accounting. So pull on your trench coat, put on your fedora, and enjoy an exciting, educational read. The book is available from Carolina Academic Press (goo.gl/S49sTi).

• Seeing the Forest Despite the Trees: A Review of Longitudinal Study Typologies for Business Research

  Working Paper

  => under journal review

• Using Corporate Advertising to Improve Public Perception of Energy Companies

  Journal of Strategic Marketing, 22(4): 347-56

  Abstract: This article examines public opinion of energy companies and their advertising, which can be used to counteract negative opinions. Energy companies are using corporate advertising to differentiate their brand and promote the quality of their product and the consumption experience. Since consumers perceive that they are paying higher prices for gasoline, they want to feel that they are getting more value for their money. Many consumers now choose their gasoline based on brand benefits rather than price. A brief history is provided for each company along with selected financial information. Data examined for this study includes public opinion data gathered from national survey data and advertising expenditures obtained from financial databases.

• A Descriptive Analysis of Ethics Codes, CSR, and Efforts to Combat Human Trafficking

  International Journal of Corporate Governance, 5(3/4): 156-177

  Abstract: Around the world, in the accounting and business fields, there is no issue bigger than ethics. Most major multinational companies have adopted formal policies on ethics. Businesses are expected to do what is right in all their activities, including financial reporting, taking care of the environment, treatment of employees, and dealings with customers. Such matters fall under the umbrella of corporate governance and corporate social responsibility (CSR). Providing quality goods and services is critical to success, but businesses are also expected to contribute to the betterment of society in general. For example, a number of major corporations are working together to help end modern-day slavery, also called human trafficking. The aims of this paper are as follows: to review the relevant literature on ethics and CSR, to provide a descriptive analysis of ethics codes of the Fortune 100 corporations, and to review corporate efforts to combat human trafficking. Regarding corporate ethics codes, findings show that most are disclosed in the Corporate Governance Section of corporate websites. Many corporations are very actively engaged in corporate social responsibility. A number of corporations have joined forces to combat human trafficking. These findings are meaningful to business practitioners and academic researchers, and particularly accounting professionals and business managers as they do their part to advance the highest standards of ethics and CSR in their organizations.

• Human Trafficking: A Global Multi-Billion Dollar Criminal Industry

  International Journal of Public Law and Policy, 4(3), 293-308

  Abstract: Human trafficking is the exploitation of people as property for forced labor, sexual exploitation, and organ trade. Human trafficking is a profitable crime industry, generating about $32 billion in revenues annually, which exceeds that of trade in illegal drugs and arms dealing. Around the globe, the victims/slaves of human trafficking can be found in developed and developing countries, and in countries regarded as corrupt and not corrupt. This study examines the global scope of human trafficking and its negative affect on world society. This study tests the relationship between human trafficking and a country’s level of corruption. Results indicate that higher levels of corruption are associated with higher levels of human trafficking. Corruption though is only one factor in human trafficking; ultimately, ending human trafficking requires changing peoples’ attitudes and actions. Human trafficking exists because there is a demand for the products and services connected to it.

• A Comparison of Work-Life Balance Perspectives of Future Business Professionals in the USA and Germany

  International Journal of Business and Globalisation, 13(3): 322-353

  Abstract: Finding a balance between allocating one’s time for work and non-work activities is a challenge people face around the world. Business professionals have experienced increasing demands on their time for work-related activities. The global marketplace and advances in technology have played a role in requiring professionals to allocate more time to improving their job skills and knowledge in order to stay competitive. As a result, there is a growing interest by professionals to address work-life balance. Research has shown that employee satisfaction, productivity, and ethical behavior may be positively affected by facilitating the work-life balance of employees. This study extends prior research on work-life balance by comparing perspectives of future business professionals in the US and Germany. The findings provide insight into the global nature of the work-life balance issue, specifically, the similarities and differences in perspectives on work-life balance among future business professionals in different countries.