Template-Type: ReDIF-Article 1.0 Author-Name: Min-Ning Lee Author-Name: Yi-Fang Yang Author-Name: Lee-Wen Yang Author-Name: Yahn-Shir Chen Title: GENDER PAY GAP AND DISCRIMINATION IN TAIWANESE AUDITING INDUSTRY Abstract: This study investigates the salary differentials between male and female employees of audit firms in Taiwan. We employ the transcendental logarithmic (translog) revenue function to estimate the productivities of employees and then compare them with compensations of employees. Total samples are divided into national, regional and local audit firms in terms of market segmentation. This study confirms that gender salary gap exists in the auditing industry and compensations of male employees are higher than that of female ones. Specifically, male employees are over-compensated in the national firms but female employees are over-compensated in both regional and local audit firms. Consequently, this study argues that sex discrimination against female employees exists in the national firms but sex discrimination against male employees exists in the regional and local. With the brand new findings, this study contributes knowledge to the literature of gender and salary Classification-JEL: M42 Keywords: Audit Firms, Market Segmentation, Gender Salary Differentials, Productivities, Sex Discrimination Journal: Global Journal of Business Research Pages: 1-11 Volume: 11 Issue: 3 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v11n3-2017/GJBR-V11N3-2017-1.pdf File-Format: Application/pdf Handle: RePEc:ibf:gjbres:v:11:y:2017:i:3:p:1-11 Template-Type: ReDIF-Article 1.0 Author-Name: Farhan Ahmed Author-Name: Muhammad Osama Daudpota Author-Name: Muhammad Kashif Title: OIL PRICE SHOCKS AND INDUSTRY LEVEL PRODUCTION USING VECTOR AUTOREGRESSION: EMPIRICAL EVIDENCE FROM PAKISTAN Abstract: Industrial production is one of the leading indicators of gross domestic product and economic growth of the country. These factors exhibit the holistic enactment of any economy. Alternatively, the fluctuations in the industrial production level lead to contraction or expansion within the economy. Therefore, changes in prices of oil are the crucial inputs to the overall industrial production. This study examines the effects of oil prices shocks on the industrial production in Pakistan during the period July 2000-June 2015 by using VAR model. This research has shown that oil price shocks had a negative impact on industrial production in Pakistan to some extent. It is recommended to forecast oil prices for future that can help take precautionary steps to be flexible enough to control the impact on an industrial production level Classification-JEL: E30 Keywords: Prices, Industrial Level Production, Granger Causality, Variance Decomposition Journal: Global Journal of Business Research Pages: 13-25 Volume: 11 Issue: 3 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v11n3-2017/GJBR-V11N3-2017-2.pdf File-Format: Application/pdf Handle: RePEc:ibf:gjbres:v:11:y:2017:i:3:p:13-25 Template-Type: ReDIF-Article 1.0 Author-Name: Jaclyn Centanni Author-Name: Allison Jancsura Author-Name: Brad Sidaras Author-Name: Gregory W. Arburn Title: PUBLIC KNOWLEDGE OF GENETICALLY MODIFIED ORGANISMS IN FOOD AND THE IMPACT ON BUSINESSES: EVIDENCE FROM THE U.S Abstract: This study explores the public’s knowledge on Genetically Modified Organisms, or GMOs, in the daily foods we consume. A survey was utilized to collect a random sample. This survey is designed to measure the participant’s knowledge on GMOs and the participant’s diet and lifestyle. Our hypothesis is that individuals who exhibit knowledge of GMOs will have better diets and lifestyle habits. These individuals will be more likely to avoid foods with GMOs by opting for healthier alternatives, such as organic foods and fresh produce. Additionally, individuals who are less knowledge of GMOs will portray more unhealthy habits in their lifestyles. Our expectation is that the group less knowledgeable about GMO’s will be more likely to purchase foods containing GMOs. By gaining a better understanding of the connection between knowledge and lifestyle choices, or lack thereof, we can learn more about how one’s knowledge of GMOs affects his/her lifestyle and purchasing habits Classification-JEL: Q18 Keywords: Genetically Modified Organisms, Lifestyle Habits Journal: Global Journal of Business Research Pages: 27-37 Volume: 11 Issue: 3 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v11n3-2017/GJBR-V11N3-2017-3.pdf File-Format: Application/pdf Handle: RePEc:ibf:gjbres:v:11:y:2017:i:3:p:27-37 Template-Type: ReDIF-Article 1.0 Author-Name: Ashraf Mishrif Author-Name: Yousuf Al Balushi Title: EFFECT OF FOREIGN DIRECT INVESTMENT ON DOMESTIC ENTERPRISES IN THE GULF COUNTRIES Abstract: This study examines the impact of foreign direct investment (FDI) on privately owned domestic firms in the Gulf oil producing countries. It provides its analysis through an examination of the role of FDI in sustainable economic development and the extent to which the interaction between FDI and private sector enterprises can enhance their productivity and competitiveness in domestic markets. In doing so, this study underlines the conditional factors and challenges of productivity enhancement in domestic enterprises in an economic structure and environment characterized by weak private sector. Empirical evidence collected from 96 survey questionnaires and 42 interviews with government officials and executives underscores the limited effect of FDI on domestic firms due to passive government role and improper management of FDI, weak absorptive capacity, and unattractiveness of private sector firms to local labor force Classification-JEL: F20, F21, F22, F23 Keywords: Foreign Direct Investment, Domestic Enterprises, Productivity Spillover, Institutions, Gulf Countries Journal: Global Journal of Business Research Pages: 39-54 Volume: 11 Issue: 3 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v11n3-2017/GJBR-V11N3-2017-4.pdf File-Format: Application/pdf Handle: RePEc:ibf:gjbres:v:11:y:2017:i:3:p:39-54 Template-Type: ReDIF-Article 1.0 Author-Name: Nirosh Kuruppu Author-Name: Peter Oyelere Title: AN EXAMINATION OF STUDENTS’ ATTITUDES AND PERCEPTIONS TOWARDS INCORPORATING COMPUTER ASSISTED AUDIT TECHNIQUES IN AN UNDERGRADUATE AUDITING COURSE Abstract: The use of Computer Assisted Audit Techniques (CAATs) in the form of generalized audit software (GAS) for increasing both the efficiency and effectiveness of audits has been well recognized. With this recognition, changes have been made to the auditing curriculums of many business schools by devoting substantial time and resources towards integrating audit software. Despite these developments, the relevance and usefulness of these tools from the students’ perspective has not been fully examined, which is imperative for appropriately designing not only the content, but also the extent of the treatment of CAATs in undergraduate audit curriculums. This paper attempts to fill this gap by examining students’ perceptions and attitudes towards CAATs following the successful integration of a module on generalized audit software in the undergraduate auditing curriculum of an AACSB accredited business school. A survey instrument was utilized for this purpose, and analyzed by Paired Sample T-tests and One Sample T-Tests. The implications of a number of statistically significant perceptions are discussed in the paper that provide new insights into the perceived value of incorporating CAATs into the curriculum, which ultimately has a bearing on both curriculum development and instructional pedagogy Classification-JEL: M42, M15, C88 Keywords: Perception, Attitude, Generalized Audit Software, Computer-Assisted Audit Techniques, Audit Command Language (ACL), Auditing Curriculum Journal: Global Journal of Business Research Pages: 55-71 Volume: 11 Issue: 3 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v11n3-2017/GJBR-V11N3-2017-5.pdf File-Format: Application/pdf Handle: RePEc:ibf:gjbres:v:11:y:2017:i:3:p:55-71 Template-Type: ReDIF-Article 1.0 Author-Name: Chin-Hung Liu Author-Name: Kuan-Tai Hsu Title: KEY FACTORS IN IMPULSE BUYING: EVIDENCE FROM TAIWAN Abstract:This study aims to explore the influence of website design, electronic word-of-mouth, perceived value, buying emotion on impulse buying-using 7Net as an example. A questionnaire survey was conducted on the users of the 7Net websites in north, central, and south/east of Taiwan and offshore island. The data were analyzed statistically. The results show that: (1) Website design has a significant positive and direct impact on electronic word-of-mouth, perceived value, and buying emotion; electronic word-of-mouth, perceived value, and buying emotion has a significant positive and direct impact on impulse buying. (2)The demographic variables of the 7Net users including educational attainment, current residence, average monthly income, experience in using/browsing online shopping and the frequency to use/browse online shopping each month have a significantly different perception on the website design, electronic word-ofmouth, perceived value, buying emotion and impulse buying Classification-JEL: M1, M10 Keywords: Website Design, Electronic Word-of-Mouth, Perceived Value, Buying Emotion, Impulse Buying Journal: Global Journal of Business Research Pages: 73-86 Volume: 11 Issue: 3 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v11n3-2017/GJBR-V11N3-2017-6.pdf File-Format: Application/pdf Handle: RePEc:ibf:gjbres:v:11:y:2017:i:3:p:73-86 Template-Type: ReDIF-Article 1.0 Author-Name: Giorgia Nigri Author-Name: Laura Michelini Author-Name: Cecilia Grieco Title: SOCIAL IMPACT AND ONLINE COMMUNICATION IN B-CORPS Abstract: The main aim of the present study is to empirically analyze the relationship between the level of social impact and the level of online communication in B Corps. To reach this aim, the following indices were developed: the SIA index (based on the overall score of the Benefit Impact Assessment) and the SIA online communication index (based on a mix of variables selected from the literature). An analysis of 400 BCorp websites was then carried out to highlight companies’ behaviors and point out differences between the US and the EU. The research provides a matrix in which four main typologies of B Corps are identified: newbies, overexposed, undervalued and best practice. The research highlights that a high number of companies, especially in the European context, have not yet fully understood the potential of being a B Corp and that there is room for improvement. Companies can adopt the matrix as a benchmarking tool for a self-evaluation of their position, and identify the required actions to improve their performance Classification-JEL: M14, M31 Keywords: Benefit Corporations, B Corps, Social Impact Assessment, Stakeholder Communication, Corporate Social Responsibility Journal: Global Journal of Business Research Pages: 87-104 Volume: 11 Issue: 3 Year: 2017 File-URL: http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v11n3-2017/GJBR-V11N3-2017-7.pdf File-Format: Application/pdf Handle: RePEc:ibf:gjbres:v:11:y:2017:i:3:p:87-104