“The Quest for Stability”
12th Annual Global Business Research Symposium Proceedings
Hosted by Cork University Business School, University College Cork, Ireland
July 26-28, 2017
ISBN # 978-0-9978326-1-7
Edited by Ivan Abel and Hilmi Elifoglu
Igor Tomic – Director, Global Business Research Symposium
TABLE OF CONTENTS
(Please click on the hyperlink to download the paper)
SESSION 1 TIME: 9:15am-10:45am ROOM
EDUCATION: Mentors, Disasters, and Service Learning
SESSION CHAIR: Charles Lanier CO-CHAIR: Gerald Cusack
Role Reversal: When the Mentor Becomes the Student
Vincent F. Maher and George V. Privolos, Iona College, USA
Discussant: Niall Hegarty, St. John’s University
Student’s Views of the Market System and the Role of the Federal Government in the Economy
Susan Glanz, St. John’s University, USA
Discussant: Almerinda Forte, St. John’s University
Academic Service Learning: Current Findings, Future Directions
John P. Angelidis, St. John’s University, New York, USA
Niall Hegarty, St. John’s University, New York, USA
Igor Tomic, St. John’s University, New York, USA
Discussant: Vincent F. Maher, Iona College, USA
SESSION 2 TIME: 9:15 am-10:45 ROOM
SUSTAINABILITY
SESSION CHAIR: Cynthia Phillips CO-CHAIR: Maria Pirrone
UN Global Compact: Reasons and Benefits for U. S. Public Company Participation
Cynthia R. Phillips, St. John’s University, New York, USA
Victoria Shoaf, St. John’s University, New York, USA
James Barrese, St. John’s University, New York, USA
Discussant: Joseph Trainor, St. John’s University, USA
Integrating the pillars of sustainable development: A Sustainable Competitiveness Approach.
Eleanor Doyle, University College Cork, Ireland
Mauricio Perez-Alaniz, University College Cork, Ireland
Discussant: Alexandr Gevorkyan, St. John’s University, USA
Entrepreneurship and Economic Mobility
Young Back Choi, St. John’s University, USA
Discussant: Sven Horak, St. John’s University, New York, USA
Joyce Boland-DeVito, St. John’s University, USA
Discussant: John Neumann, St. John’s University, New York, USA
SESSION 3 TIME: 9:15am-10:45am ROOM
CHALLENGES: POPULATION AND ECONOMIC GROWTH
SESSION CHAIR: I. Hilmi Elifoglu CO-CHAIR: Yun Zhu
The Impact of Population on GDP Growth in China: Evidence from 29 Provinces from 1985-2013
Zhengguang Tang, University College Cork, Ireland
Catherine Kavanagh, University College Cork, Ireland
Eleanor Doyle, University College Cork, Ireland
Discussant: Yun Zhu, St. John’s University, New York, USA
Innovation in Technology: The Economic and Social Impact of Fintech in Emerging Economies.
Salvatore Moccia, UNIR – La Rioja, Spain, founder of www.fintechnews.org
Igor Tomic, St. John’s University, USA
Discussant: Bamidele A. Wale-Oshinowo,
University of Lagos, Lagos, Nigeria
SESSION 4 TIME: 11am-12:30 ROOM
CASE STUDIES
SESSION CHAIR: Mary Kirchner CO-CHAIR: Sarah Bee
Benchmark on themselves: CEO-directors’ influence on the CEO compensation
Yun Zhu, St. John’s University, New York, USA Chair
Discussant: Victoria Shoaf, St. John’s University, New York, USA
Accounting Conversations: A Case Study in Auditor Communications
Gabriel Saucedo, Seattle University
Sarah Bee, Seattle University
Discussant: Mary Kirchner, Methodist University, USA
An Analysis of Recent Whistleblower Awards: Deterrent of Windfall?
Maria Pirrone, St. John’s University, New York, USA
Cindy Phillips, St. John’s University, New York, USA
Joseph Trainor, St. John’s University, New York, USA
Discussant, Chair
Managing the Insider Threats and Risk Management
I Hilmi Elifoglu, St. John’s University, USA
Ozlem Tasseven, Dogus University
Discussant: Jason Berkowitz, St. John’s University, USA
SESSION 5 TIME: 11am-12:30 ROOM
MANAGEMENT: STRATEGY, VIABILITY, AND PERFORMANCE
SESSION CHAIR: Almerinda Forte CO-CHAIR: John Agelidis
How HR can contribute to organizational viability and competitive advantage: A three pronged approach
Niall Hegarty, St. John’s University, New York, USA
Michael Jude, HSE Disability Services, Ireland
Discussant: Sven Horak, St. John’s University, New York, USA
Jean-Yves Le Corre, Xi’an Jiaotong-Liverpool University
Discussant: Gerald Cusack, St. John’s University, New York, USA
The Relationship between Hospitality Entrepreneurs’ Moral Reasoning, Locus of Control and Leadership Traits
Almerinda Forte, St. John’s University, New York, USA
Discussant: Niall Hegarty, St. John’s University, New York, USA
Managing the E-commerce Business
Chaman L. Jain, St. John’s University
Discussant: Salvatore Moccia, UNIR – La Rioja, Spain
SESSION 6 TIME: 11:00-12:30 ROOM
ENVIRONMENT, EGALITARIANISM, AND CREDIT EXPANSION
SESSION CHAIR: Gregory Randolph CO-CHAIR: Mike Tasto
Patrick Cullen, Southern New Hampshire University
Discussant: Bo Liu, Georgia State University, USA
On the Determinants of Domestic Credit Expansion and Capital Flows in Post-socialist Transition
Aleksandr V. Gevorkyan, St. John’s University, New York, USA
Discussant: Susan H Glanz, St. John’s University, USA
The Dynamics of Entrepreneurial Networks in Small Family Businesses
Bamidele A. Wale-Oshinowo, University of Lagos, Lagos, Nigeria
Sorbarikor Lebura, Rivers State University of Science and Technology, Nigeria
Discussant: Cameron Weber, St. John’s University, USA
SESSION 7 TIME: 1:45-3:15 ROOM
FINANCIAL REPORTING AND AUDIT
SESSION CHAIR: John Neumann CO-CHAIR: Gabriel Saucedo
The Relationship between an Independent Audit and Financial Reporting Conservatism: Evidence from Small Private Commercial Banks
David Chan, St. John’s University
Alexander Kogan, Rutgers University
Discussant: Sarah Bee, Seattle University, USA
Continued Impact of International Financial Reporting Standards on U.S. Generally Accepted Accounting Principles
Sylwia Gornik-Tomaszewski, St. John’s University, New York, USA
Victoria Shoaf, St. John’s University, New York, USA
Discussant: Gabriel Saucedo, Seattle University, USA
The Impact of Stereotypes and Risk on Auditor Professional Judgment and Fraud Risk Assessment
Gabriel Saucedo, Seattle University
Discussant: David Chan, St. John’s University, New York, USA
Financial Reporting: The Intersection of Income Tax and Segment Disclosures for Multinationals
Nina T. Dorata, St. John’s University, New York, USA
Vincent J. Shea, St. John’s University, New York, USA
Discussant: Maria Pirrone, St. John’s University, New York, USA
SESSION 8 TIME: 1:45-3:15 ROOM
SOCIAL PROGRESS: CULTURE, CORRUPTION, AND FAIRNESS
SESSION CHAIR: John Clarke CO-CHAIR: Charles M.A. Clark
Inequality and Social Progress: The View from American Cities
Charles M.A. Clark, St. John’s University, New York, USA
Cynthia Phillips, St. John’s University, New York, USA
Discussant: Young Back Choi, St. John’s University, New York, USA
Corruption and Culture: Empirical Analyses of Long-Term Indulgence and Corrupt Systems
Charles Lanier, Barton College, USA
Mary Kirchner, Methodist University, USA
Discussant: Charles M.A. Clark, St. John’s University, New York, USA
Is Fairness Universal? The Context Dependency-independency of Fairness Ethics – A Cross Cultural Comparison
Sven Horak, St. John’s University, New York, USA
Discussant: Catherine Kavanagh, University College Cork, Ireland
Multivariate Regression
Anthanasios Vasilopoulos, St. John’s University, USA
Discussant: Session members
SESSION 9 TIME: 1:45-3:15 Pm ROOM
SOCIAL PRODUCTS, SERVICE RESEARCH, CONSUMER BEHAVIOR AND THE APP ECONOMY
SESSION CHAIR: Ivan Abel CO-CHAIR: Aleksandra Burgiel
On line presentation
Who responds to social product attributes? An explorative study
Friederike Paetz, Daniel Guhl
Clausthal University of Technology, Germany
Discussant: Session members
On a way towards sustainability: non-ownership consumption in Polish consumers’ behaviors
Burgiel Aleksandra, University of Economics in Katowice, Poland
Zralek Jolanta, University of Economics in Katowice, Poland
Discussant: Mauricio Perez-Alaniz, UCC, Ireland
Competitive Analysis of the Smartphone Industry.
Ivan Abel, St. John’s University, USA
Discussant: Alexandra Burgiel, U. of Katowice, Poland
Cameron M. Weber, St. John’s University, USA
Discussant: Kevin Wynne, Pace University, USA.
SESSION 10 TIME: 4:00-5:30 ROOM
SEEKING MORE SUSTAINABULITY
SESSION CHAIR: Catherine Kavanagh CO-CHAIR: David Chen
How is Ireland Really Doing? A Comparative Analysis
Charles M.A. Clark, St. John’s University, New York, USA
Catherine Kavanagh, University College Cork, Ireland
Discussant: Niall Hegarty, St. John’s University, USA
Researching the Sustainability of Public Private Partnership in Ireland: A Methodology
Gail Sheppard, UCC, Ireland
Matthias Beck, UCC, Ireland
Discussant: Jason Berkowitz, St. John’s University, USA
James P. West, Moravian College, Bethlehem, PA.
Discussant: Chaman Jain, St. John’s University, USA.
Hasan Boztoprak,
Doğuhan Yildiz,
Yıldız Güzey, Beykent University, Turkey
Discussant: Cameron Weber, St. John’s University, USA.
SESSION 11 TIME: 4:00-5:30 ROOM
POLICY PRACTICES: MANAGEMENT, ECONOMY, AND THE UNEMPLOYED
SESSION CHAIR: Young Back Choi CO-CHAIR: Alexandr Gevorkyan
A ‘Package’ of Management Control Practices: An Exploratory Analysis during an Economic & Fiscal Crisis
Michelle Carr – University College Cork, Cork, Ireland
Barbara Flood – Dublin City University, Dublin, Ireland
Bernard Pierce – Dublin City University, Dublin, Ireland
Discussant: John Angelidis, St. John’s University, USA
Macroprudential Journey: Successes, Challenges, and Threats
Igor M. Tomic, St. John’s University, New York, USA
Discussant: Session members
Taxing the Unemployed: The Inequities of Taxing Unemployment Compensation as Wage Income
Nina Dorata, St. John’s University, New York, USA
Laura Lee Mannino, St. John’s University, New York, USA
Biagio Pilato, St. John’s University, New York, USA
Discussant: Maria Pirone, St. John’s University, USA
Is there a Future for the Gas Network in Low Carbon Energy System?
Conor Hickey, Paul Deane, Celine McInerney, and Brian O’Gallachoir
University College Cork, Ireland
Discussant: Joyce Boland-DeVito, St. John’s University, USA
PANELS
PANEL SESSION 1 Time: 9:00 – 10:30 Room: SXXX
Title of panel: Internal Audit Educator’s Forum
Topics discussed: Internal Audit educators from the US and Europe will participate in a panel-based forum to share ideas and best practices from their respective academic programs.
Panel presenters: Moderators
Sarah Bee, Seattle University Chris Linsteadt, University of Texas at Dallas
David Chan, St. John’s University
Joseph Mauriello, University of Texas at Dallas
Gabriel Saucedo, Seattle University
PANEL SESSION 2 Time: 9:00 – 10:30 Room: SXXX
Title of panel: Teaching Economics: Present Challenges
Topics discussed: Today’s teaching challenges and improving assessment.
Panel presenters: Moderators
Mike Tasto, S. New Hampshire University Gregory Randolph, S. New Hampshire University Alexandr Gevorkyan, St. John’s University
PANEL SESSION 3 Time: 10:45 – 12:15 Room: SXXX
Title of panel: A Stable Profession in an Unstable Business World
Topics discussed: Internal Audit practitioners will discuss the challenges associated with new graduates entering the profession, internal auditors succeeding within the profession, and the effects the global business environment may have on the profession moving forward.
Panel presenters: Moderators
Paul Flora, Former CAE of AXA Equitable Paul Walker, St. John’s University
Jeff Hemphill, Principal, BDO USA, LLP
Joseph Mauriello, Former Managing Director at BDO USA, LLP
PANEL SESSION 4 Time: 10:45 – 12:15 Room: SXXX
Title of panel: “Is it just me? … And why should I care?”
Topic discussed: The bewildering challenge of getting and keeping our students engaged.
Panel presenters: Moderators
Norean Sharpe, Dean, St. John’s University Gerry Cusak, St. John’s University
Michelle Carr, University College Cork
PANEL SESSION 5 Time: 12:25 – 1:00 Room: SXXX
Title of panel: Ask the Editors
Topics discussed: Discussion of challenges of submission, review process, and publication as a part of the research process.
Editors:
Anthony McDonnell
Igor M Tomic
Chaman Jain
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