Here’s an update on several noteworthy published or forthcoming papers by our Mendoza faculty:

"Conforming Tax Avoidance and Capital Market Pressure" (forthcoming in The Accounting Review)

Brad Badertscher, Accountancy Professor

In this study, Brad and his co-authors developed a measure of corporate tax avoidance that reduces both financial and taxable income, which they refer to as "book-tax conforming" tax avoidance. The measure should be useful in future research and provides new insights on the extent to which public firms are willing to reduce income tax liabilities at the expense of reporting lower financial income.

"Institutional Logics and Pluralistic Responses to Enterprise System Implementation: A Qualitative Meta-
Analysis" (forthcoming in MIS Quarterly)

Nicholas Berente, ITAO Associate Professor

Researchers have been studying organizational reactions to enterprise information systems now for 20 years. Enterprise information systems span across diverse units in an organization, and include systems like enterprise resource planning (ERP), customer relationship management (CRM), and electronic health records (EHR). In this study, Nick and his co-authors use a "qualitative meta analysis" methodology to synthesize the findings from the existing body of research. They developed an integrative framework that describes when to expect what sort of reaction to an enterprise information system implementation in different parts of an organization and under different conditions.

"Transparency and dealer networks: Evidence from the initiation of post-trade reporting in the mortgage 
backed security market" (Journal of Financial Economics)

Paul Schultz, John W. and Maude Clarke Professor of Finance

Mortgage-backed securities, like corporate, municipal and treasury bonds, trade in dealer markets. Investors buy and sell them through investment banks and other financial intermediaries rather than in a centralized exchange. In dealer markets it is often difficult for investors to determine whether they are paying or receiving a fair price for securities. Schultz and his co-author examined the impact of a regulatory change that forced dealers to report trades and trade prices within 45 minutes. The research found in part that with trade reporting, trading costs fell for institutional investors and that concealing trade prices didn’t help investors but rather protected inefficient high-cost dealers.

"What Are We Explaining? A Review and Agenda on Initiating, Engaging, Performing, and Contextualizing 
Entrepreneurship" (Journal of Management)

Dean Shepherd, Ray and Milann Siegfried Professor of Entrepreneurship, Management & Organization

Entrepreneurship is multifaceted. The purpose of this review is to acknowledge and critically assess the
many and varied dependent variables (DVs) of entrepreneurship over the last 17 years. By focusing
exclusively on systematically reviewing entrepreneurship’s DVs, this paper maps out, classifies and
provides order to the phenomena that scholars consider part of this self-defined field of research. Using a
systematic selection process and an inductive approach to categorization, the authors offer a metaframework
for organizing entrepreneurship’s DVs.

"Emotion and consumption: Toward a new understanding of cultural collisions between Hong Kong and
PRC luxury consumers" (Journal of Consumer Culture)

John Sherry Jr., Raymond W. & Kenneth G. Herrick Professor of Marketing

This study examines how specific emotions drive consumption, as embodied by escalating conflicts
between luxury consumers in Hong Kong and the People's Republic of China. Emotions engender colliding
notions of self, status and cultural and political identity between these disparate yet intertwined cultures.

I congratulate the authors and I’m grateful for their dedication to research and academic excellence.

In Notre Dame,

Martijn