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RESEARCH AND DISCOVERY

Faculty and staff work to make Nebraska Business a place of ongoing personal discovery for all. From undergraduate and graduate students to our faculty, you’ll find a dedicated and energetic community of scholars continually striving for research excellence.

Featured Research

Accounting Faculty Among Best In Research Output

2020 BYU Accounting Research Productivity Ranking

Nebraska's School of Accountancy is No. 2 in Big Ten in the latest ranking, placing it in the top 15 percent for faculty research among over 600 national and international institutions measured. Nebraska earned the recognition based on the total research output of the school's faculty in the top 12 peer-reviewed accounting journals. The rankings are broken down into three distinct time periods—the past six years, the past 12 years and all publications since 1990—so that each year’s ranking builds on the previous year’s number.

#5

Archival Tax
Worldwide

#6

Archival Audit
Worldwide

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Impactful Research

Articles listed by date published.

The Double-Edged Sword of Leadership Task Transitions in Emergency Response Multiteam Systems
Journal(s): Academy of Management Journal
Published: September 13, 2021
CoB Author(s): Amy L. Bartels
The phrase “stay in your lane” is commonly used to affirm the importance of doing your assigned tasks and only your assigned tasks. If you see an important task that needs to be done that isn’t your responsibility, should you do it? Before you decide whether to switch lanes, consider the authors’ research, based on observations and recordings of first responders completing mass-casualty incident simulations.
Ancillary Cost Implications Of Physicians Multisiting And Inter-Organizational Collaboration During Healthcare Delivery
Journal(s): Production and Operations Management
Published: September 4, 2021
CoB Author(s): Yingchao Lan
Dr. Yingchao Lan, assistant professor of supply chain management and analytics, and her co-authors explored the use of multisiting physicians, who practice at more than one hospital, and their impact in reducing costs, such as lab-based diagnostics, radiology-based imaging procedures and prescriptions. Their findings indicated considerable savings passed onto patients, some as high as $9,348 per hospital visit.
Lifting the Veil: The Price Formation of Corporate Bond Offerings
Journal(s): Journal of Financial Economics
Published: June 30, 2021
CoB Author(s): Liying Wang
Dr. Liying Wang, assistant professor of finance at the University of Nebraska–Lincoln College of Business, examines how the corporate bond offering price evolves in the primary market, where securities are created, before underwriters, who determine risk levels on transactions, allocate the bonds to investors. While a popular view is that corporate bonds are easy to price so that underwriters know all information they need, her research suggests this is not the case.
Does Information about Gender Pay Matter to Investors? An Experimental Investigation
Journal(s): Accounting, Organizations and Society
Published: April 1, 2021
CoB Author(s): Ling L. Harris
Gender pay information affects retail investors’ perceived fairness of a company’s compensation policies, which leads investors to anticipate economic consequences to the company. Retail investors are more willing to invest in a company with gender pay equity and retail investors do not appear to punish a company that disclose a typical gender pay gap. Moreover, retail investors attribute about half of the actual U.S. pay gap to gender discrimination.
Impact of Organizational Structure on Development Strategy under Equity-Based Incentives
Journal(s): Production and Operations Management
Published: April 1, 2021
CoB Author(s): Jennifer K. Ryan
When a start-up relies on external vendors to perform key tasks for product development, the company must design incentives to motivate the vendors. The organizational structure of the start-up affects the choice between sequential and concurrent development and plays a major role in determining the optimal development strategy. In a centralized setting, where all work is performed in-house, the sequential development strategy is preferred.
An Analytic Framework for Effective Public Health Program Design Using Correctional Facilities
Journal(s): Informs Journal on Computing
Published: March 12, 2021
CoB Author(s): Özgür M. Araz
Public correctional facilities play an important role in operational execution of several public health programs, including screening and treatment of sexually transmitted diseases. However, because of lack of capacity and resources, public health programs using correctional facilities are questioned by policy-makers in terms of their costs and benefits.
Recruiting Dark Personalities for Earnings Management
Journal(s): Journal of Business Ethics
Published: March 2, 2021
CoB Author(s): Ling Lin Harris
Some companies may intentionally hire managers with “dark personality traits” that are associated with unethical or questionable tendencies. In certain situations where an organization needs to report earnings aggressively, companies may seek to hire candidates who exhibit these dark personality traits over those who have a stronger ethical foundation and may be better qualified for the position.
Product Line Flexibility for Agile and Adaptable Operations
Journal(s): Production and Operations Management
Published: March 1, 2021
CoB Author(s): Jennifer K. Ryan
How can a firm can use its product mix, capacity allocation and pricing to respond to uncertainty and variation in economic conditions and consumer purchasing behavior? Firms sell multiple products typically face a trade-off. On the one hand, the products compete for the demand, as well as for the firm’s limited production capacity.
Do the Hustle! Empowerment from Side-Hustles and Its Effects on Full-Time Work Performance
Journal(s): Academy of Management
Published: February 18, 2021
CoB Author(s): Amy L. Bartels
Side-hustles, income-generating work done outside of full-time jobs, can empower employees and enrich performance in their main careers. Dr. Amy Bartels, assistant professor of management, examines the positive effects of having a side-hustle and its influence on work performance in full-time jobs.
Space as a Resource in the Politics of Consumer Identity
Journal(s): Journal of Consumer Research
Published: January 23, 2021
CoB Author(s): Andre F. Maciel
Dr. Andre Maciel, assistant professor of marketing, investigates the idea of cultural inequality in sociology and consumer behavior. He explains how some activities and identities are devalued or taken as odd or awkward while others are taken as normal. Though no one asks why someone is a football fan, he said, there is a difference between being a soap opera fan and an avid reader of science fiction or liking chick flicks versus the nine versions of Fast and Furious. 
Prep School for Poor Kids: The Long-Run Impacts of Head Start on Human Capital and Economic Self-Sufficiency
Journal(s): National Bureau of Economic Research
Published: December 16, 2020
CoB Author(s): Brenden D. Timpe
Children who receive education from Head Start, a federally-funded preschool program for disadvantaged kids that prepares them for success in elementary school, find improved chances of having financial independence in adulthood. Research also shows this greatly decreases the odds that those children require public assistance from federal programs, ultimately generating revenue, rather than costs, for the government.
Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance?
Journal(s): Contemporary Accounting Research
Published: October 13, 2020
CoB Author(s): Jimmy F. Downes
Although cash flow hedge derivative transactions have become common practice for corporations wanting to mitigate risk, adjusting financial statements to account for them often confuses investors. Dr. Jimmy Downes, associate professor of accountancy, published an article recently to help provide a full picture of financial statement adjustments needed when considering hedge derivatives.
When Challenges Hinder: An Investigation of When and How Challenge Stressors Impact Employee Outcomes
Journal(s): Journal of Applied Psychology
Published: October 10, 2020
CoB Author(s): Troy A. Smith
Stress can actually improve employee performance, but consistency is key. Research conducted by Dr. Troy Smith, assistant professor of management, and his colleagues studied on-the-job stress among employees at restaurants and a university.
Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions
Journal(s): Management Science
Published: October 6, 2020
CoB Author(s): Dirk E. Black
First impressions may be important, but do they have the power to overshadow poor performance in the workplace? Dr. Dirk Black, assistant professor of accountancy at the School of Accountancy, looked at how positive first impressions of professional baseball players might allow them to progress in the minor leagues despite performing poorly on the field.
Responsible Sourcing under Asymmetric Information: Price Signaling versus Supplier Disclosure
Journal(s): Decision Sciences
Published: October 1, 2020
CoB Author(s): Jennifer K. Ryan
Given the growing number of socially conscious consumers, firms are increasingly concerned with sourcing from responsible suppliers. However, a firm’s suppliers are not always apparent to consumers. Therefore, we investigate two methods, price signaling and disclosure, which a firm can use to communicate its supplier selection to consumers. Motivated by the observation that some firms have begun to disclose their supplier information, including publishing lists of their suppliers, we consider a setting in which the firm may voluntarily disclose that information, but at a cost.
Making Nice or Faking Nice? Exploring Supervisors’ Two-faced Response to Their Past Abusive Behavior
Journal(s): Personnel Psychology
Published: September 24, 2020
CoB Author(s): Troy A. Smith
It is not uncommon for supervisors to lose their cool with employees at some point. Sometimes it can escalate to become abusive. Dr. Troy Smith, assistant professor of management, studied how abusive bosses perceive and respond to their own abusive behaviors.
How Does Religion Affect Consumer Response to Failure and Recovery by Firms?
Journal(s): Journal of Consumer Research
Published: September 3, 2020
CoB Author(s): Jamie Hyodo
Religious reminders increase the likelihood of consumer forgiveness of organizational failures. This forgiveness, however, is conditional on the organization making an effort to recover from the failure with a sincere apology. This phenomenon was found across multiple prominent world religions, as well as with non-religious consumers.
Inducing Compliance with Post-Market Studies for Drugs Under FDA’s Accelerated Approval Pathway
Journal(s): Manufacturing & Service Operations Management
Published: June 19, 2020
CoB Author(s): Liang Xu
Dr. Liang Xu, assistant professor of supply chain management and analytics, explained the FDA tries to speed up the process for things such as developing a vaccine, but they are conscious of not compromising the scientific process, which involves multiple trials to demonstrate safety and effectiveness. His paper examines how the industry might implement a new mechanism into the process to help strike the right balance between speed and effectiveness. Currently, small size clinical trials take place to indicate whether a drug might work.
Role of Analytics for Operational Risk Management in the Era of Big Data
Journal(s): Decision Sciences
Published: June 1, 2020
CoB Author(s): Özgür M. Araz, David L. Olson
Schools close, elderly populations isolate and businesses shut down due to the coronavirus pandemic. Dr. Özgür Araz, associate professor of supply chain management and analytics, believes decisions imposed to change the way we live in the short-term stem from critical research analysis now in the hands of government and health care providers.
Collaborative Market Driving: How Peer Firms Can Develop Markets Through Collective Action
Journal(s): Journal of Marketing
Published: April 23, 2020
CoB Author(s): Andre F. Maciel
Although large companies often dominate entire industries, small and medium-sized firms can carve out vibrant niches in the U.S. craft beer market. These type of niches also exist in other market categories such as specialty coffee, community-supported agriculture and credit unions. Entrepreneurs can join forces to develop a new market category when they lack adequate resources to do so individually. By acting in concert, they can become a force to be reckoned with, enacting a marketplace version of the parable of David and Goliath.
A Framework for Analyzing the U.S. Coin Supply Chain
Journal(s): Production and Operations Management
Published: January 27, 2020
CoB Author(s): Yunxia Zhu
Everyone knows the frustration of not having the right change to complete a purchase. Dr. Yunxia (Peter) Zhu, assistant professor of supply chain management and analytics, believes his research exploring the supply chain of currency may contain solutions to a situation made worse by the COVID-19 pandemic.
How do Managers React to a Peer’s Situation? The Influence of Environmental Similarity on Budgetary Reporting
Journal(s): Management Accounting Research
Published: September 1, 2019
CoB Author(s): Todd A. Thornock
Dr. Todd Thornock, assistant professor of accountancy, investigates how only the knowledge of peer managers’ environments, without knowing peer actions, affects managerial behavior. Utilizing a two-part experiment in a participative budgetary reporting setting, Thornock and his co-author show managers project their decision-making process onto peer managers who share similarities in role and reporting environment.
Does Eviction Cause Poverty? Quasi-Experimental Evidence from Cook County, IL
Journal(s): Cowles Foundation Discussion Paper No. 2186
Published: July 21, 2019
CoB Author(s): Daniel Tannenbaum
While eviction has its negative effects on a person, research shows the extent of its consequences are minimal compared to the financial strain experienced years leading up to the eviction. Alongside that, the study showed minor impact from evictions on debt in collections, residential mobility or neighborhood poverty.
The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy
Journal(s): The Accounting Review
Published: July 1, 2019
CoB Author(s): Thomas R. Kubick, Thomas C. Omer
Policies in place to retrieve money from executives who profited from financial misconduct, known as clawbacks, show a variance in levels of adoption by corporations. Research indicates that some organizations who have adopted these clawback policies shifted their strategies to decrease tax revenue, while other organizations showed hesitancy to adopt the policies due to lack of guidance from the U.S. Securities and Exchange Commission.
Strategic Estimation of Asset Fair Values
Journal(s): Journal of Accounting and Economics
Published: August 1, 2018
CoB Author(s): Stanislava Nikolovac
When estimating the fair value, the unbiased estimate of the potential market price, some managers may inflate these numbers when self-estimated due to the unobservable nature of the value. Insurers who need to appear financially healthy often choose to self-estimate their fair value, which research suggests, may need regulation that is more detailed.
Multiple Team Membership and Empowerment Spillover Effects: Can Empowerment Processes Cross Team Boundaries?
Journal(s): Journal of Applied Psychology
Published: July 30, 2018
CoB Author(s): Troy Smith
Dr. Troy Smith, assistant professor of management, uses an experiment and two field studies from the People’s Republic of China and the U.S. to explore the role of leaders in motivating members to contribute proactively across team boundaries and not just within the teams to which they belong.
Marketing Channel Management by Multinational Corporations in Foreign Markets
Journal(s): Journal of Marketing
Published: July 1, 2018
CoB Author(s): Alok Kumar, Amit Saini
Dr. Alok Kumar, associate professor of marketing and W. W. Marshall College Professor, explores the existing literature on American multinational corporations (MNCs) within marketing. Although MNCs represent a common and complex organizational form, there is little research devoted to channel management from an MNC perspective. Aiming to address this gap, Kumar and his co-authors, including Dr. Amit Saini, professor of marketing and W. W. Marshall College Professor at Nebraska, propose an organizing framework to spur and guide further research.
Vote Avoidance and Shareholder Voting in Mergers and Acquisitions
Journal(s): The Review of Financial Studies
Published: June 8, 2018
CoB Author(s): Julie Wu
Dr. Julie Wu, assistant professor of finance, investigates the function of acquirer shareholder voting during mergers and acquisitions. This study shows acquirers with low institutional ownership, high deal risk and high agency costs are more likely to bypass shareholder voting, leading to lower announcement returns and higher offers.
Taste Engineering: An Extended Model of Consumer Competence Constitution
Journal(s): Journal of Consumer Research
Published: September 11, 2016
CoB Author(s): Andre F. Maciel
A hint of caramel, notes of chocolate and a pleasantly toasty aftertaste. When words like these are used to describe the taste of wine, artisanal bread, coffee, cigars or craft beer, consumers learn to use these terms, developing both sensory and linguistic skills. They develop these aesthetic skills through a systematic approach involving individual and collective learning practices.
The Favor Request Effect: Requesting a Favor from Consumers to Seal the Deal
Journal(s): Journal of Consumer Research
Published: April 1, 2016
CoB Author(s): Jamie D. Hyodo
How can businesses best seal the deal when negotiating price with a potential customer? To dramatically increase the likelihood of the customer accepting the revised deal, pair a request for a favor - such as writing a positive review online or recommending the firm to a friend - alongside a price concession. Learn more about the psychological underpinnings of this phenomenon and explore the magnitude of price discount required for it to take effect.
Do Formal Contracts and Relational Governance Function as Substitutes or Complements?
Journal(s): Strategic Management Journal
Published: May 1, 2002
CoB Author(s): Laura Poppo
Using survey data, Dr. Laura Poppo, professor of management and Donald and Shirley Clifton Chair in Leadership, and her co-author demonstrate the necessity of both, as contracts create transparency and formalize expectations and processes. Yet, because contracts are incomplete, trust and norms such as sharing information and a collaborative working relationship are imperative.

Graduate Research

Graduate students collaborate with faculty to produce innovative research that expands knowledge in the disciplines and influences professional practice.

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Undergraduate Research

At Nebraska, undergraduate students engage in and learn from classroom-based research through partnerships between the College of Business and private companies, while others pursue their own research passions through the Undergraduate Creative Activities and Research Experience (UCARE) Program. Students also challenge themselves in case competitions near and far and in projects with our research centers and institutes.

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Research Centers and Institutes

Our centers and institutes serve as intellectual hubs for students, faculty and business partners. Through cutting-edge research, we’re able to make discoveries about the world around us, as well as ourselves.

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