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Spring 2018, Volume 12 Issue 1 12 Volume Spring 2018, Spring 2018 International Journal of the Academic Business World CONTENTS Bad Actors in the Channels of Distribution: Conceptual Clarity, Demarcation & Antecedents of Abuse Brent L. Baker and Chase J. Edwards ........................................................................1 Peering Through the Portal: An Investigation into Threshold Concepts in Web Development Michael Mick and Susan E. Conners ..........................................................................9 Investment Psychological Biases in The Unied States and Nigeria Alan Wong and Chuke Nwude .................................................................................15 It Security Threats and Challenges for Small Firms: Managers’ Perceptions International Journal the Academic of Business World Mahmoud Watad, Sal Washah, and Cesar Perez ....................................................23 A Review of Research on Child Safety in Motor Vehicles: Ollie Otter Seat Belt and Booster Seat Education Program in its 10th Year in Tennessee Selin Anitsal, Ismet Anitsal, and M. Meral Anitsal .................................................31 Chronic Conditions: A Motivator for Reexamining the Effectiveness of Promotions and Communications of Organizational Wellness Programs Jamye Long, Cooper Johnson, Sam Faught, and Janye Wilson .................................39 Internal Audit, Fraud and Risk Management at Wells Fargo Uma V. Sridharan and Linda U. Hadley ..................................................... 49 Insider Trading After the Salman Ruling Larry Bumgardner ....................................................................................................55 Balancing Investors’ Information Needs with Accounting Conservatism: The Role of Voluntary Disclosure of Non-GAAP Earnings Hsin-yi (Shirley) Hsieh ..............................................................................................65 Mexican and White Ethnic Supervisors’ Ethical Decisions: Age, Education, and Gender Sylvia L. Flores and Matthew Basham .....................................................................75 Strategic Corporate Social Responsibility: Multinational Enterprises’ Nonmarket Strategy in Emerging Markets Nai H. Lamb and Christi R. Wann .........................................................................83 Demand for Management Accounting Information in Small Businesses: Judgment Performance in Business Planning David Dearman, Thomas A. Lechner, and Stephen B. Shanklin ............................93 Why Universal Healthcare is a Trend in the U.S. Gregory A. Moore .....................................................................................103 Multiple Authorship Trends in Top Tier Accounting Journals 1980 – 2014 Shawn M. Keough, Kamal Lamsal, Timothy Thornton, and Liz Diers ............107 The Relationship of Confucian Dynamism and the Strategic Leader: Volume 12 Issue 12 1 Volume An Upper Echelon Theory Perspective L. Jeff Seaton ............................................................................................ 123 Spring 2018, Volume 12 Issue 1 INTERNATIONAL JOURNAL OF THE ACADEMIC BUSINESS WORLD JW PRESS MARTIN, TENNESSEE Copyright ©2018 JW Press All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the publisher. Published by JW Press P.O. Box 49 Martin, Tennessee 38237 Printed in the United States of America Editor Dr. Edd R. Joyner [email protected] Board of Reviewers (Being updated--will be finished by press time.) The JW Press Family of Academic Journals Journal of Learning in Higher Education (JLHE) ISSN: 1936-346X (print) Every university and accrediting body says that teaching is at the forefront of their mission. Yet the attention given to discipline oriented research speaks otherwise. Devoted to establishing a platform for showcasing learning-centered articles, JLHE encourages the submis- sion of manuscripts from all disciplines. The top learning-centered articles presented at ABWIC/ICLAHE conferences each year will be automatically published in the next issue of JLHE. JLHE is listed in Cabell’s Directory of Publishing Opportunities in Educational Psychology and Administration, indexed by EBSCO,and ERIC and under consideration for indexing by Scopus, and Journal Seek. Individuals interested in submitting manuscripts directly to JLHE should review information at http://jwpress.com/JLHE/JLHE.htm. Journal of Academic Administration in Higher Education (JAAHE) ISSN: 1936-3478 (print) JAAHE is devoted to providing a platform for showcasing articles related to academic administration. JAAHE encourages the submis- sion of manuscripts from all disciplines. The best articles presented at ABWIC/ICLAHE conferences each year, that deal with the subject of administration of academic units, will be automatically published in the next issue of JAAHE. JAAHE is listed in Cabell’s Directory of Publishing Opportunities in Educational Psychology and Administration, indexed by EBSCO, and ERIC and under con- sideration for indexing by Scopus, and Journal Seek. Individuals interested in submitting manuscripts directly to JAAHE should review information at http://jwpress.com/JAAHE/JAA- HE.htm. International Journal of the Academic Business World (IJABW) ISSN 1942-6089 (print) ISSN 1942-6097 (online) IJABW was established for the distribution, discussion, and documentation of the art and science of business. A cornerstone of the philosophy that drives IJABW, is that we all can learn from the research, practices, and techniques found in disciplines other than our own. The Information Systems researcher can share with and learn from a researcher in the Finance Department or even the Psychology Department. We actively seek the submission of manuscripts pertaining to any of the traditional areas of business (accounting, economics, finance, information systems, management, marketing, etc.) as well as any related disciplines. While we eagerly accept submissions in any of these disciplines, we give extra consideration to manuscripts that cross discipline boundaries or document the transfer of research findings from academe to business practice. International Journal of the Academic Business World is listed in Cabell’s Directory of Publishing Opportunities in Business, indexed by EBSCO, and under consideration for indexing by Scopus. Individuals interested in submitting manuscripts directly to IJABW should review information at http://jwpress.com/IJABW/IJABW. htm Bad Actors in the Channels of Distribution: Conceptual Clarity, Demarcation & Antecedents of Abuse Brent L. Baker Department of Marketing. Hospitality. & Legal Studies B.I. Moody, III College of Business Administration University of Louisiana at Lafayette Lafayette, Louisiana Chase J. Edwards Department of Marketing. Hospitality. & Legal Studies B.I. Moody, III College of Business Administration University of Louisiana at Lafayette 214 Hebrard Boulevard, Moody Hall, Room 340 Lafayette, Louisiana ABSTRACT There is little research in the Marketing Distribution Channels literature dealing with the consequences of negative actions levied by one channel member on another. At the time of this writing there is no research dealing with the concept of abuse in this context. This paper seeks to expand the limited amount of research dealing with negative actions of one channel member upon another. More specifically, this paper will seek to clearly demarcate the concept of “Punitive Actions” in a marketing distribution channels setting from “Abusive Actions”, while allowing both these actions to be classified as a more narrowly defined version of “Destructive Acts”. This paper will also set a conceptual groundwork for instances of abuse in a channels set- ting by introducing antecedents of abuse that are believed to carry substantial predictive capability. Introduction destructive and harmful capability. For example, there are numerous detrimental effects to workers who are subject Research in the distribution marketing channels litera- to abusive management, often resulting in poor work per- ture has predominately focused on positive relationships formance, low job satisfaction, and higher employee turn- among marketing channel members. Within this litera- over. Managerial abuse is harmful to the employee but its ture is a body of work dedicated to investigating the an- consequences are also harmful to the company, forcing tecedents and consequences of relationship quality among businesses to continually spend money on training new these same members. Within this literature is a limited people due to increased employee turnover. Furthermore, amount of research dealing with the perception of nega- managerial abuse results in higher insurance costs, medi- tive acts among these channel members e.g. (Hibbard et cal bills, and absenteeism dur to physical problems that al. 2001; Kumar et al. 1998). Previous research has inves- manifest as the result of psychological abuse from a man- tigated the antecedents and consequences of factors per- ager or supervisor to a subordinate (Ashforth 1997; Manz ceived by the target to be harmful in nature. For example, and Gioia 1983). Hibbard, Kumar, and Stern investigated the impact of de- structive acts in channel relationships, defining them as ac- Other problems facing the company as a result of abusive tions that are perceived by the aggrieved channel member management are decreased
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