Volume 2, Number 3 ISSN 2576-2699 International Conference Proceedings October 10 – 12, 2018 Copyright 2018 by Institute for Global Business Research, Nashville, TN, USA Institute for Global Business Research Conference Proceedings Volume 2, Number 3 Table of Contents MICROSTRUCTURE OF LEADING AFRICAN SECURITIES MARKETS: THE ROLE OF LIQUIDITY ................. 15 OLUSEGUN FELIX AYADI, TEXAS SOUTHERN UNIVERSITY ..................................................................... 15 THE IMPACT OF TAX CODE CHANGES ON FIRM VALUE: IMPLICATIONS FROM THE WORLD OF MODIGLIANI AND MILLER .................................................................................................................. 16 ROBERT B. BURNEY, COASTAL CAROLINA UNIVERSITY ....................................................................... 16 THOMAS W. SECREST, COASTAL CAROLINA UNIVERSITY ..................................................................... 16 IS ONLINE LEARNING AS EFFECTIVE AS THE EVIDENCE SUGGESTS? ..................................................... 17 YU PENG LIN, UNIVERSITY OF DETROIT MERCY................................................................................. 17 DEAR ACCOUNTING PROFESSORS AND CPA EXAM, PLEASE STOP USING INTEREST TABLES FROM THE 16TH CENTURY ................................................................................................................................... 26 JEFFREY A. MANKIN, LIPSCOMB UNIVERSITY .................................................................................... 26 JEFFREY J. JEWELL, LIPSCOMB UNIVERSITY ....................................................................................... 26 JULIO A. RIVAS, LIPSCOMB UNIVERSITY .......................................................................................... 26 HOFSTEDE & ETHICS: FINANANCIAL ACCOUNTANTS IN CANADA & THE UK ....................................... 27 MASATAKA TOKUTOME, UNIVERSITY OF TEXAS, DALLAS .................................................................... 27 TANNER GARRARD, UNIVERSITY OF TEXAS, DALLAS ........................................................................... 27 PHYLISHA MARTINEZ, UNIVERSITY OF TEXAS, DALLAS ........................................................................ 27 KAYLEA BEEKMANN, UNIVERSITY OF TEXAS, DALLAS ......................................................................... 27 DARYUS DORABSHAW, UNIVERSITY OF TEXAS, DALLAS ...................................................................... 27 DANYELLE SCOTLAND, UNIVERSITY OF TEXAS, DALLAS ....................................................................... 27 MARILYN MATHEW, UNIVERSITY OF TEXAS, DALLAS ......................................................................... 27 1 Institute for Global Business Research Conference Proceedings Volume 2, Number 3 HOFSTEDE & ETHICS AMONG FINANCIAL PROFESSIONALS IN CHINA AND THE USA ............................ 33 SEAN HAAS, UNIVERSITY OF TEXAS, DALLAS .................................................................................... 33 WESTON TUTTLE, UNIVERSITY OF TEXAS, DALLAS ............................................................................. 33 SHAAN BISHT, UNIVERSITY OF TEXAS, DALLAS .................................................................................. 33 DUY NGUYEN, UNIVERSITY OF TEXAS, DALLAS ................................................................................. 33 JEDIAH ARNOBIT, UNIVERSITY OF TEXAS, DALLAS ............................................................................. 33 ESTHER BURNETT, UNIVERSITY OF TEXAS, DALLAS............................................................................. 33 MARILYN MATHEW, UNIVERSITY OF TEXAS, DALLAS ......................................................................... 33 ETHICS & HOFSTEDE AMONG FINANCIAL EXECUTIVES IN CHINA AND THE USA .................................. 39 VICTORIA ZARAGOZA, UNIVERSITY OF TEXAS, DALLAS ........................................................................ 39 JULIAN BURGESS, UNIVERSITY OF TEXAS, DALLAS ............................................................................. 39 RIDDHESH CHHATBAR, UNIVERSITY OF TEXAS, DALLAS ....................................................................... 39 JONATHAN CARLSON, UNIVERSITY OF TEXAS, DALLAS ........................................................................ 39 MELISSA OSORIO, UNIVERSITY OF TEXAS, DALLAS ............................................................................. 39 GORDON SHEEHAN, UNIVERSITY OF TEXAS, DALLAS .......................................................................... 39 MARILYN MATHEW, UNIVERSITY OF TEXAS, DALLAS ......................................................................... 39 OIL PRICE AND EXCHANGE RATE NEXUS-EVIDENCE FROM NIGERIA .................................................... 45 DAUDA MOHAMMED, CENTRAL BANK OF NIGERIA ........................................................................... 45 JOHNSON AFANGIDEH ................................................................................................................. 45 LABOR SUPPLY, ENDOGENOUS WAGE DYNAMICS AND TAX POLICY ................................................... 46 RICARDO SANTOS, TRINITY UNIVERSITY .......................................................................................... 46 UNDERGRADUATE BUSINESS STUDENT SOCIAL MEDIA USAGE AND TROLLING: A LONGITUDINAL INVESTIGATION ................................................................................................................................. 47 CARL J. CASE, ST. BONAVENTURE UNIVERSITY ................................................................................. 47 DARWIN L. KING, ST. BONAVENTURE UNIVERSITY ............................................................................ 47 JULIE A. CASE, ST. BONAVENTURE UNIVERSITY ................................................................................ 47 2 Institute for Global Business Research Conference Proceedings Volume 2, Number 3 A PLS PATH MODEL OF WHISTLEBLOWING IN PAKISTAN AND TURKEY ............................................... 48 KHALID M. DUBAS, UNIVERSITY OF MOUNT OLIVE ........................................................................... 48 ASSAD A. TAVAKOLI, FAYETTEVILLE STATE UNIVERSITY ...................................................................... 48 WAQAR GHANI, ST. JOSEPH UNIVERSITY ........................................................................................ 48 OMAIR HAROON, LAHORE UNIVERSITY OF MANAGEMENT SCIENCES ..................................................... 48 EGALITARIN EFFICACY OF A PLANT-BASED DIET ................................................................................. 50 P. MICHAEL MCCULLOUGH, UNIVERSITY OF TENNESSEE – MARTIN ...................................................... 50 EPIGENETIC AND ENVIRONMENTAL EFFICACIES OF A PLANT-BASED DIET ........................................... 54 P. MICHAEL MCCULLOUGH, UNIVERSITY OF TENNESSEE - MARTIN ....................................................... 54 ARTIFICIAL INTELLIGENCE (AI) IN HEALTHCARE ................................................................................... 57 SANTOSH VENKATRAMAN, TENNESSEE STATE UNIVERSITY .................................................................. 57 ACADEMIC INTEGRITY IN THE ONLINE ENVIRONMENT: TEACHING STRATEGIES AND SOFTWARE THAT ENCOURAGE ETHICAL BEHAVIOR ....................................................................................................... 58 KEVIN CASEY, UNIVERSITY OF CENTRAL ARKANSAS............................................................................ 58 MIKE CASEY, UNIVERSITY OF CENTRAL ARKANSAS ............................................................................ 58 KEN GRIFFIN, UNIVERSITY OF CENTRAL ARKANSAS ............................................................................ 58 FLIPPING OUT FOR STUDENT LEARNING BY “FLIPPING” LARGE CLASSROOMS .................................... 67 CURTIS DEBERG, CALIFORNIA STATE UNIVERSITY, CHICO .................................................................... 67 BONNIE PERSONS, CALIFORNIA STATE UNIVERSITY, CHICO .................................................................. 67 A BEER INVENTORY PLANNING PROJECT USING R LANGUAGE ............................................................ 69 KHALID M. DUBAS, UNIVERSITY OF MOUNT OLIVE ........................................................................... 69 LEWIS HERSHEY, EASTERN MICHIGAN UNIVERSITY ............................................................................ 69 APPLIED PEDAGOGICAL APPROACHES OF THE COMMUNICATION AUDIT: EXPERIENTIAL DESIGN MEETS PRACTICAL UTILITY ................................................................................................................. 70 KIM FLOTTEMESCH, CONCORDIA UNIVERSITY ST. PAUL ...................................................................... 70 3 Institute for Global Business Research Conference Proceedings Volume 2, Number 3 ACADEMIC INTEGRITY: THE CASE OF CHEATING IN A MASTER’S OF ACCOUNTANCY PROGRAM ......... 71 AMBER GRAY, UNIVERSITY OF IDAHO ............................................................................................. 71 MARLA KRAUT, UNIVERSITY OF IDAHO ........................................................................................... 71 JASON PORTER, WASHINGTON STATE UNIVERSITY ............................................................................ 71 FIVE DIMENSIONS OF CLASSROOM TEACHING