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Article
Publication date: 2 October 2017

Shuming Bai and Kai S. Koong

The purpose of this paper is to report on the findings and implications associated with the millions of financial and other fraud complaints that are reported to the Federal Trade…

Abstract

Purpose

The purpose of this paper is to report on the findings and implications associated with the millions of financial and other fraud complaints that are reported to the Federal Trade Commission and published in the Consumer Sentinel Network Data Book each year since 2002. Based on the three dimensions, namely, the number of complaints, growth rates and geographic locations of those crimes, this study found similar as well as unique trends that are new and are critical for addressing the rise of cybercrimes in the USA. The trends and patterns identified may also have implications for addressing cybercrimes in other parts of the world.

Design/methodology/approach

This research is a cross-sectional time-series study that covers frauds and cybercrimes in the USA from 2002 to 2015. The observed cases included the number of total complaints, complaints categories and payment amount or loss incurred both at the national and state levels. First, aggregate fraud totals, categories, payments and payment methods were analyzed and ranked. Second, state data for fraud categories, payments and filing rate per capita were organized into panel data for analysis, comparison and ranking. This cross-sectional and longitudinal approach of the different dimensions of financial and other frauds generate new rankings and more robust results.

Findings

The key findings are related to the long-term occurrences and trends of financial and online frauds in the USA. While some general trends are consistent with prior studies, the cross-sectional and longitudinal panel analysis produced some unique results. States that reported the most complaints do not necessarily rank high when examined with their growth per capital or their rates of growth. Their rankings could change dramatically due to other factors. In addition, eight of the top ten crime categories are the same both at the national and state levels, indicating that law enforcement could target the same crime categories.

Originality/value

The panel data analysis is new (first attempt at using this technique on the data set) and robust because it allows cross-sectional and longitudinally analysis of the various financial and online fraud crimes, in aggregate and by state, for a more comprehensive and comparative examination of the fraud behavioral trends. This research can be viewed as an improvement over earlier studies because the panel analysis identifies what fraud trends, scam types and payment amount exist on the national and state levels. The rate of fraud growth in the respective states provides a better understanding about future development of this problem.

Details

International Journal of Accounting & Information Management, vol. 25 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 7 May 2019

Kai S. Koong, Shuming Bai, Sara Tejinder and Charlotte Morris

The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total…

Abstract

Purpose

The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total returns were electronically filed (e-filed) in 2017. This paper aims to examine the longitudinal progress of total tax returns e-filed by individuals, businesses and “other” categories for the period from 2004 to 2017 and projects a timeline to attain the goal.

Design/methodology/approach

A comprehensive computation and analysis were performed for the volume, ratios and growth of e-filing for the major types of return. A parallel analysis was performed for the business categories. Applying various time series and exponential smoothing forecasting models, the authors projected major return e-filings for the forecast horizons from 2018 to 2025.

Findings

First, individual tax returns filed electronically have attained the target goal of 80 per cent since 2012, the extended deadline by Congress, so have corporations and partnerships for Fiscal Year 2017. Second, both the e-file volume and e-file rate for the grand total, individuals and businesses exhibit monotonically increasing trends over the sample period. Third, of the grand e-filings, individual returns constitute the vast majority of 84 per cent, while business e-files are less than 12 per cent.

Originality/value

This study is a holistic and comprehensive analysis of the adoption of e-filing in the USA. From the longitudinal analysis and the variety of forecasting models applied, the results show that the focus should be on the employment tax e-file as it stands at only 41 per cent for 2017 due to few mandates, while the returns make up 65 per cent of total business returns. The authors projected that the grand total e-filing will attain the Congressional goal of 80 per cent by 2020 along with proposed strategies and recommendations.

Details

International Journal of Accounting & Information Management, vol. 27 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 18 January 2023

Shuming Bai, Kai S. Koong and Yanni Wang

China adopted its new Accounting Standards for Business Enterprises No. 6 in 2007, which substantially converges with the International Financial Reporting Standards. It…

Abstract

Purpose

China adopted its new Accounting Standards for Business Enterprises No. 6 in 2007, which substantially converges with the International Financial Reporting Standards. It stipulates that firms operating in China shall capitalize development costs provided specific criteria have been met. This paper aims to examine the effects of the new accounting policies of R&D on the value-relevance and stock performance of 36,299 Chinese firms-years from 2007 to 2020.

Design/methodology/approach

A comprehensive multi-stage analysis was conducted. Multiple linear regressions were performed on the pooled cross-sectional time-series total R&D, capitalized expenditures, expensed costs and other key financial factors to test for the effects of R&D on the stock prices, contemporaneous stock returns and subsequent stock returns for the full sample, capitalizer sample and expenser sample, respectively.

Findings

First, majority of Chinese firms (about 80% of those reported) elect to adopt expensing R&D approach, while about 20% deploys capitalization treatment. Second, key attributes such as size, profitability, leverage and R&D intensity are highly associated with capitalization propensity. Third, current capitalization affects the contemporaneous stock prices and stock returns (priced-in) with yearly volatility. Finally, intertemporal association exists between firms’ expensing costs and subsequent returns due to a delayed reaction.

Originality/value

As the world largest emerging economy, the results show that research and development information adds value, and capitalizers outperforms expensers in the area of stock performance. This strategy works irrespectively of economic development stage or capital market maturity. The findings call for more capitalization.

Details

International Journal of Accounting & Information Management, vol. 31 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 20 March 2009

Bin Wang, Lai C. Liu, Kai S. Koong and Shuming Bai

The purpose of this paper is to analyze the prices and consumer behavior at Woot.com, a deep discount online retailer, and compare two selling mechanisms it uses – the regular…

1222

Abstract

Purpose

The purpose of this paper is to analyze the prices and consumer behavior at Woot.com, a deep discount online retailer, and compare two selling mechanisms it uses – the regular “one deal a day” and the “woot‐off” mechanisms. The paper also compares the “one deal a day” business model with the mainstream multi‐product retail business model.

Design/methodology/approach

Product, pricing, and sales data for products sold on Woot.com were collected using an automatic online data‐collection agent. The data set of 572 products includes 270 products sold using the regular “one deal a day” format and 302 products sold on ten woot‐off days.

Findings

Two periods of the day were identified when most orders were placed. It is found that Woot.com's prices were usually lower than the lowest found elsewhere online, and the price differences were even greater during woot‐offs. The analysis reveals that the price elasticity at Woot.com is lower than those at internet retailers such as Amazon.com or BarnesandNobile.com. In addition, factors such as having the lowest online price, a large customer base, and selling during a “woot‐off” and on weekdays all help increase sale outcomes. The comparison of the “one deal a day” and the multi‐product retail business model suggests that the former focuses on niche markets and primarily sells closeout and refurbished products to online bargain hungers.

Originality/value

The current study contributes to both research and practice toward understanding prices and consumer behavior at “one deal a day” web sites. Future research can examine other aspects, such as the order arrival on these sites.

Details

Industrial Management & Data Systems, vol. 109 no. 3
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 9 July 2021

Lijing Zhao, Shuming Zhao, Hao Zeng and Jingyi Bai

Drawing on identity theory and the symbolic interactionism perspective of identity theory, this study aims to construct a moderated mediation framework to test the effects of…

Abstract

Purpose

Drawing on identity theory and the symbolic interactionism perspective of identity theory, this study aims to construct a moderated mediation framework to test the effects of perceived overqualification (POQ) on knowledge sharing (KS) through professional identity threat (PIT) and the moderating role of coworkers' help-seeking behavior (CHSB).

Design/methodology/approach

This paper uses a quantitative multistudy research design with a combination of a scenario experiment (Study 1) and a two-wave field study among 220 supervisor-subordinate dyads at a power company in China. Using analysis of variance, confirmatory factor analysis (CFA) and bootstrapping method, the authors validated the research hypothesis.

Findings

In the scenario experiment study (study 1), the authors find that POQ is positively related to PIT and that CHSB negatively moderates the positive impact of POQ on PIT. The field study (study 2) replicated the above findings and found that PIT mediates the negative effect of POQ on KS. In addition, CHSB negatively moderates the mediating role of PIT between POQ and KS.

Originality/value

First, the current study extended the nomological network of POQ research by examining its influence on employees' KS. Second, this study empirically investigated the mediating role of PIT, which provided a new explanatory mechanism for the influence of POQ. Finally, this study demonstrates the moderating role of CHSB—a situational factor that has been ignored in previous studies.

Details

Baltic Journal of Management, vol. 16 no. 5
Type: Research Article
ISSN: 1746-5265

Keywords

Article
Publication date: 3 April 2018

Lulu Zhou, Shuming Zhao, Feng Tian, Xufan Zhang and Stephen Chen

The purpose of this paper is to explore how visionary leadership influences employees’ creativity in R&D teams in China, and the role of employee knowledge sharing and goal…

3280

Abstract

Purpose

The purpose of this paper is to explore how visionary leadership influences employees’ creativity in R&D teams in China, and the role of employee knowledge sharing and goal orientation.

Design/methodology/approach

A survey was conducted on 331 professional technical engineers in R&D departments of 62 high-tech corporations in China. Hierarchical regression was used to model the relationships between visionary leadership style, employee goal orientations, knowledge sharing and employee creativity.

Findings

The results show that visionary leadership is positively associated with employee creativity in Chinese organizations and the relationship is positively mediated by employee knowledge sharing. Furthermore, employee “learning goal” orientation strengthens the relationship between visionary leadership and employee knowledge sharing, whereas employee “performance-avoid goal” orientation weakens the relationship between visionary leadership and employee knowledge sharing.

Originality/value

This study contributes to the literature on the effects of leadership on employee creativity by showing that, contrary to western organizations, where a less directive leadership style is generally recommended to enhance employee creativity, in Chinese organizations, visionary leadership is positively associated with employee creativity, but the effect is contingent on employees’ goal orientations and knowledge sharing.

Details

International Journal of Manpower, vol. 39 no. 1
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 23 December 2022

Lijing Zhao, Phillip M. Jolly and Shuming Zhao

This study aims to investigate the influence of illegitimate tasks on frontline hospitality employees’ in-role and extra-role performance via the mediating role of thriving at…

Abstract

Purpose

This study aims to investigate the influence of illegitimate tasks on frontline hospitality employees’ in-role and extra-role performance via the mediating role of thriving at work and the moderating role of work centrality.

Design/methodology/approach

Survey data were collected from 264 supervisor–subordinate pairs from three hotels in Jiangsu, China and analyzed using structural equation modeling.

Findings

Illegitimate tasks negatively affected hospitality employees’ in-role and extra-role performance by inhibiting thriving at work. In addition, work centrality strengthened the impact of illegitimate tasks on thriving at work and their indirect effect on in-role and extra-role performance via reduced thriving at work.

Practical implications

First, managers should avoid assignment of unnecessary tasks. However, many tasks that could be viewed as illegitimate must still be performed; the results demonstrate that managers must be mindful of how such tasks are assigned and to whom, and should take steps to minimize and/or manage potential negative reactions to illegitimate tasks.

Originality/value

This study enriches the illegitimate tasks literature by examining its influence on the frontline hospitality employees’ in-role and extra-role performance and highlights a novel mediating mechanism linking illegitimate tasks and employee performance using conservation of resource theory. In addition, this reveals the novel moderating effect of work centrality.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 7
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 18 April 2008

Sheau‐yueh J. Chao

This paper seeks to discuss the genealogical sources for Chinese immigrants as well as the settlement of Chinese in the USA and the historical evolution of Chinese names, their…

Abstract

Purpose

This paper seeks to discuss the genealogical sources for Chinese immigrants as well as the settlement of Chinese in the USA and the historical evolution of Chinese names, their origins, arrangement and development. It aims to cover the origins of various classes of Chinese surnames, followed by the content description of a traditional genealogical book for jiapu.

Design/methodology/approach

The paper researches the various ways that a Chinese person can find out about their ancestry.

Findings

The paper reveals the roles of libraries, including serving the needs of patrons interested in genealogical research, preserving and interpreting information through oral and family history projects and collaborating with other libraries through interlibrary loan, document delivery, library consortia, collection management and international resource‐sharing.

Research limitations/implications

The study provides information on where and how to locate the genealogical resources for researching the genealogy of a Chinese family.

Originality/value

The paper analyzes the value of genealogical research as a documentary source for population history, life expectancy in a clan, marriages and family connections, as well as lineage organizations and inter‐lineage relations.

Details

Collection Building, vol. 27 no. 2
Type: Research Article
ISSN: 0160-4953

Keywords

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