STUDENT & ALUMNI PEER REVIEWED JOURNAL ABSTRACTS
DeRoy, T., Popova, V.K., & Hermanson, D. R. (2025)
Edmondson, D.R., & Matthews, L. M. (2025)
Halleck, J.R., & McKinney, R.E. (2025)
Halleck, J.R., Knotts, K.G., Henley, A. B., & Campbell, S. M. (2025)
Human Capital Management in Audit Firms: The Use of Lean Six Sigma
The Ethical Dilemma of AI vs. Human Capital: Salespersons’ Perceptions and Usage of Technology
Don’t Ruin a Good Thing; How Employees may Tarnish the New Venture’s Legitimacy
Hardly Working or Working Hard? The Moderating Effect of Work Ethic on the Interpersonal Justice to Time Banditry Relationship
Accounting Horizons, 39(4), 75-93
Journal of Marketing Theory and Practice, 1-9
New England Journal of Entrepreneurship, 28(2), 138-151
Employee Responsibilities and Rights Journal, 1-19
Given human capital management challenges in account - ing, we examine Lean Six Sigma (LSS) usage and auditors’ work environment and audit quality indicators (AQIs). We consider both mean levels of these variables, as well as the relation between burnout, resilience, and turnover intentions and AQIs. Based on survey responses from 200 primarily regional firm auditors, we find minimal differ - ences in mean levels of work environment variables and AQIs between Non-LSS and LSS firms but evidence that Old LSS firms (adopted LSS pre-2020) are rated more favorably than New LSS firms, suggesting benefits of ma - ture LSS adoption. Further, resilience is positively related to AQIs only for LSS firms (both Old and New), whereas turnover intentions are negatively related to AQIs only for Non-LSS firms, suggesting benefits of LSS adoption. How - ever, burnout is negatively related to AQIs in all groups of firms, especially Old LSS firms. We discuss implications for practice.
Although initial research predicted that artificial intel - ligence adoption by organizations would be significant, actual adoption and usage have lagged. The goal of this research is to investigate current technology usage by business-to-business salespeople. Salesperson’s perspec - tives toward the future of artificial intelligence in the sales industry are discussed. Data was collected from 330 currently employed business-to-business sales representa - tives, finding many of the technology tools were used on a limited basis. Ethical concerns about artificial intelli - gence usage highlighted the risk of job loss resulting from adoption. Implications related to the study’s results are highlighted.
Building a new venture’s legitimacy can be considered an arduous task and maintaining that legitimacy is signifi - cantly important given the influence legitimacy has on ac - cess to scarce resources. There are many factors that may contribute to a new venture’s legitimacy and need to be investigated. The purpose of this paper is to explore how an entrepreneurial founder affects the legitimacy of a new venture and how employees may harm that legitimacy.
The purpose of this study was to examine the impact of in - terpersonal justice perceptions on employee engagement in the three factors of time banditry (classical, technology, and social). In addition, the moderating role of work ethic on the interpersonal justice to time banditry relationship was investigated. Social exchange theory was used to ex - plain why employees might engage in time banditry activ - ities as a result of their interpersonal justice perceptions. A Qualtrics panel was used to collect data via a self-report survey questionnaire using established scales. The sample consisted of 172 individuals employed full-time in hour - ly paid positions across various industries. An empirical analysis was performed using SPSS Process. Findings of this study confirm the previously proposed negative rela - tionship between interpersonal justice and the three indi - vidual factors of time banditry. However, work ethic was only found to moderate the interpersonal justice to classi - cal time banditry relationship. Based on these results, this study suggests that organizations should consider invest - ing in new policy development and/or supervisor training programs on topics such as civility training or conflict res - olution to try and prevent and/or manage employee per - ceptions of interpersonal justice. Additionally, we discuss theoretical and practical implications, limitations, and sug - gest potential future research.
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