Online education continues to evolve and grow dramatically at colleges and universities across the globe. Institutions seek to meet the new demands by offering online distance educational opportunities while increasing cash flow for their college. The purpose of this quasi-experimental ex-post-facto study was to compare student outcomes from two Principles of Accounting courses both delivered in two methods of instruction: traditional face-to-face and an online asynchronous format. The online content for both courses was developed with assistance of academic technology professionals at the participating university. Student learning was measured as final course grade where all exams were administered by a testing center. The sample size included 124 students from the online sections and 433 students from the traditional face-to-face sections. The results indicated students performed significantly better in the face-to-face classes than the online sections. Female students scored significantly higher than male students in both methods of instruction. ACT composite score, ACT math score, GPA, gender, and method of instruction all were significantly related to final course grade. Age was not a significant predictor of final course grade but in the online sections nontraditional students (age 25 and older) scored significantly higher than students under the age of 25.

Context Statistical testing to arrive at decision-making-intel useful in setting the risk-level for the audit-client has been a PCAOB best-practices-staple for many years. Initially, such inferential-profiles required auditing students to be able to calculate all the component-parts of the inferential tests—e.g., Means, Correlations, Standard Deviations, and a-Rejection Regions to mention a few—in forming the required inferential-intel. Recently, the pendulum has swung to the other extreme, now there are software platforms that accept data and spew-out results with little contextual guidance. Both are the Bain of Pedagogic-sensibilities in the STEM-context. Deliverable In this research report, a normative pedagogic Decision Support System is offered that: (i) is initialized Ex-Ante by the a-priori specification of the nature of the particular audit-context so as to form an indication as to the risk-level of the audit-client and so to justify the related audit-testing needed—this is termed the Anchoring-Phase, (ii) then the random-sampling results are collected and are made available to the auditor—this is termed the Ex-Post-Phase, (iii) in this Ex-Post-phase the inference-platform selected Ex-Ante is often changed—this is termed the Conditioning-Phase, and (iv) then the inference-results are presented by the DSS and used in the calibration of the risk-level of the audit. Research Question Does the Ex-Post Conditioning-Phase result in a change in the inferential-protocol selected by the auditor in the Ex-Ante-Phase? If so, this would be considered a violation of the logic of the standard inferential model that is based upon the Ex-Ante selection of the inference-platform. In a debrief with the students using the DSS, the DSS-results-profile was used as the instructional-platform to better understand the correct application of the inferential-profile that is used to inform the auditor. A second instructional aspect is that the DSS is VBA-programed to provide numerous guidance alerts that are focused on inappropriate testing aspects that can be elected but that are inconsistent with the standard inferential logic. Discussion of these aspects seem to enhance understanding of inferential testing. Additionally, a few of the programmatic issues that are currently inherent in using Excel to create certain inference-profiles are addressed. The DSS corrects for these Excel-issues. This DSS is offered as an illustration of the pedagogic benefits of inferential training enabled by using course specific software modeled on the requirements of the inferential model. The DSS, a VBA open-access modular platform, is available as a download without cost or restrictions on its use either academically or professionally.

This study examines the firm- and country-level antecedents of the decision to cross-list on a sophisticated stock exchange. The study focuses on the New York Stock Exchange (NYSE) listing decision of foreign firms that meet the NYSEs stringent listing criteria. The effects of firm and market level factors on the cross-listing decision are examined. The study finds that larger, high-tech, and more internationally oriented firms, and firms from countries geographically closer to the US are more likely to list their securities on the NYSE. Additionally, greater profitability is associated with an increased likelihood of cross-listing for the largest foreign firms.

Research on Taiwans domestic tourism, the explanatory power of QVB model has reached 54%. However, the explanatory power of QVB and PVB on financial and tourism services is still controversial. This study mainly discusses the moderating effect of financial well-being as the perception process of purchasing overseas tourism services. Based on QVB model, we construct three models for higher explanatory power. Questionnaire survey was conducted among 150 overseas teaching visitors and tourists in December 2018. The data were analysed with moderating mediated PVB model by regression equation and Hayes process model 7, QVB+PVB model and QVB+ moderating mediated PVB model by structural equation model. The results show that perceived value has a full mediating effect on price and behaviour. When financial well-being is included as a moderating factor in PVB model, the explanatory power of moderating full-mediating PVB model is enhanced to 59%; After mixing the moderating full-mediating PVB model and full-mediated QVB model, the explanatory power of the full structural equation model was 61%. The results provide a reference for the theory and practice of behavioural finance. When people enjoy material possession and spiritual connection with the world, their perceived quality and the price they pay depend entirely on their perceived value, and their purchase intention depends on the condition and degree of financial well-being.

Purpose - The purpose of this study was to establish the effect of people engagement, one of the principle of the ISO 9001 (QMS) on performance of ISO certified organisations in Zimbabwe. Design/methodology/approach - The study was grounded on the positivist philosophy informed by the quantitative paradigm. The target population comprised of all ISO 9001 certified organisations in Zimbabwe and a sample size of 121 respondents. The study adopted census sampling technique and primary data was collected using self-administered questionnaires. Data was analysed using descriptive and inferential statistics. Descriptive statistics was used to summarize data while inferential statistics, specifically Multiple Linear Regression, was used to test hypothesis. Findings - Based on the findings of the study, the researcher inferred some important conclusions that people engagement was found to be positive and significant, and thus all variables had a positive effect on performance. The study recommends that management should be committed to people engagement with respect to the dynamics of quality management practices, which should be aligned to the organisations objectives. Policy makers should create a quality framework that is geared towards improving performance and ensure it is adhered to by all stakeholders in all ISO certified organisations in Zimbabwe. Originality/Value - In the literature, studies that relate ISO 9001:2015 quality management practices focusing on people engagement, particularly in Zimbabwe is scarce. Therefore, the originality of this research is to relate the effect of people engagement on performance of ISO certified organisations in Zimbabwe.

The objective of this paper is to build upon the evidences about the relationship between foreign ownership and corporate debt policy in the Cameroonian context. The study uses a simultaneous equations model on 238 companies observed in the period 2014-2018, and the three-stages least square (3SLS) estimation method to take into consideration the endogeneity problem. The results show that foreign ownership and total debt have a two-way non linear but concave relationship. That is, companies use more debt as foreign share increases. But, at higher levels of foreign participation, they reduce the level of their overall indebtness. The findings also show a scarce evidence about a convexe relationship between debt maturity and foreign share. At at low levels of foreign participation the relationship is negative, becoming positive at high levels. So, firms use more short-term debt as foreign share increases. However, at higher levels of foreign ownership, they switch their preferences to debts with longer maturity.

Influencer marketing has grown in popularity over the last few years. A social media influencer (SMI) is a user who has developed a following in a specific industry, has a huge following, and the ability to persuade others by their authenticity and reach. Brands are collaborating with and exploiting social media influencers (SMIs) to reach their target audiences, raise brand recognition, improve brand image, and increase profitability. On social media channels, brands collaborate with SMIs to promote new items or a companys brand appeal. According to polls, Chinese internet retailers such as Taobao and Tmall are among the most popular platforms that rely heavily on influencer marketing. Simultaneously, more than half of stores in the United States partner with proponents to engage online audiences. Despite this accomplishment, a number of challenges remain, such as determining the effectiveness of a promotion plan and selecting the optimal SMI for a marketing campaign. As a result, marketers must be knowledgeable about both consumer awareness and the influencer referral effect. This study aims to gain a better understanding of how SMIs function by: (1) identifying the personality and content features elicited by SMIs; (2) demonstrating the mechanism by which SMIs can influence choice imitation via the enhancement of customer loyalty; and (3) determining whether demographic factors such as gender, income, and education levels influence the relationship between SMIs and choice imitation. The present studys theoretical base is derived from exploratory investigations and literature surveys. People in the United Kingdom between the ages of 18 and 65 are the target respondents. In order to analyze the research questions, questionnaires are sent using the platform MTurk. Specifically, this study identifies the effectiveness of SMIs on the selective imitation of their followers. The current study indicates that there are two key components of SMIs that influence decision imitation, namely personality and content traits, by factor analysis. In comparison to regular celebrity endorsers, SMIs minimize followers persuasion knowledge and increase purchase intent. This study also demonstrates that customer loyalty mediates the positive effect of SIMs on decision imitation. Due to the fact that SMIs establish a parasocial relationship with their followers. The consumer loyalty of the followers will increase, and they will be more likely to adopt the recommended lifestyles and purchase the recommended products. Second, this study investigates the effects of several demographic characteristics on the link between social imitation cues and decision imitation. This study demonstrates that an increase in affluence will increase the influence of SMI content characteristics on decision imitation. It can be explained by the greater effort expended by higher income groups in elaborating more complex information and messages provided by SMIs.In addition, this study refutes the influence of gender on the link between SMI personality traits and choice imitation. Lastly, this study refutes ideas that the level of education may influence the association between SMIs and choice imitation. Collectively, the findings contribute to marketing literature regarding the personality and content characteristics of a SMI. In addition, this study reveals the method via which SMIs influence choice imitation via customer loyalty. In addition to their theoretical significance, the findings have management implications for digital marketing communication with SMIs.