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What’s in a Name

Ashok K. Gupta, Editor-in-Chief

The new name, American Journal of Business, truly represents the reality of what was formerly known as Mid-American Journal of Business.
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Darn Those Business School Rankings!

David Shields Dean Haworth College of Business Western Michigan University

In spite of several controversies surrounding business school rankings, the rankings can be helpful in suggesting areas for improvement.
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Changing Behavior by Improving Codes of Ethics

John C. Lere, St. Cloud State University Bruce R. Gaumnitz, St. Cloud State University

This paper describes ways to improve the effectiveness of a code of ethics where the goal is to affect the alternative chosen by a decision maker. These avenues for improvement are divided into those related to the content of the code and those related to enforcement provisions associated with a code. Improvements related to the […]

Changing Behavior by Improving Codes of Ethics

John C. Lere, St. Cloud State University Bruce R. Gaumnitz, St. Cloud State University

Two approaches to improve the effectiveness of an organization’s code of ethics are suggested: (1) changing the content of the code and (2) changing the enforcement provisions of the code.
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Audit Committees Oversight Responsibilities Post Sarbanes-Oxley Act

In this study we examine the oversight responsibilities of audit committees in the post Sarbanes-Oxley Act of 2002 (SOX) era. The results show that audit committee oversight responsibilities assigned and disclosed in proxy statements expanded post-SOX compared to pre-SOX. We design a survey instrument to measure the difference between the perceived oversight responsibilities of audit […]

Audit Committees Oversight Responsibilities Post Sarbanes-Oxley Act

Hassan R. HassabElnaby, University of Toledo Amal Said, University of Toledo Glenn Wolfe, University of Toledo

An empirical study of differences in perceived vs. actually assigned responsibilities of audit committees indicate that although audit committees made a substantial commitment to increase their assigned responsibilities post-SOX, they still need to do more.
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Volatility Clustering within Industries:An Empirical Investigation

Manfen W. Chen, University of Southern Indiana Jianzhou Zhu, University of Wisconsin-Whitewater

This paper examines the clustering of return volatility within industries by comparing the short-run responses of stock returns to the arrival of macroeconomic news across several industries. We hypothesize that some industries have distinctive qualities which influence the sensitivity of companies’ equity value to information releases. To test this hypothesis, we sample intraday stock price […]

Volatility Clustering within Industries:An Empirical Investigation

Manfen W. Chen, University of Southern Indiana Jianzhou Zhu, University of Wisconsin-Whitewater

Using Brown-Forsythe-Modified Levene Tests, the authors find that some industries are more sensitive than others to the impact of macroeconomic news on their equity prices.
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Shoppers’ Perceptions of the State SalesTax Holiday:A Case Study from Texas

Texas, like more than a dozen other states, offers an annual sales tax holiday. At the state legislative level, the Texas sales tax holiday is intended to provide tax relief to working families timed to coincide with back-to-school purchases and to give a boost to brick-and-mortar retailers. Focusing on the consumer, this paper presents the […]

Shoppers’ Perceptions of the State Sales Tax Holiday:A Case Study from Texas

Author: John W. Mogab, Texas State University-San Marcos Michael J. Pisani, Central Michigan University

This article reports that the Texas sales tax holiday is not only incredibly popular, but also very important to the decision to shop among certain shoppers. Shoppers during the tax holiday tend to assign greater importance to mall location and less to product price.
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Does Mutual Knowledge Affect Virtual Team Performance? Theoretical Analysis and Anecdotal Evidence

This paper describes the concept of mutual knowledge and its potential impact on virtual team performance. Based on an analysis of extant literature, we argue that there is a gap in our understanding of what is known about mutual knowledge as it impacts team dynamics and virtual team performance. Supporting literature, anecdotes, and case studies […]

Does Mutual Knowledge Affect Virtual Team Performance? Theoretical Analysis and Anecdotal Evidence

Alanah Davis, University of Nebraska at Omaha Deepak Khazanchi, University of Nebraska at Omaha

One approach to facilitate collaboration among dispersed teams is by developing mutual knowledge among team members. The authors argue that there is a gap in our understanding of what is known about mutual knowledge as it impacts team dynamics and virtual team performance.
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