Research Methods & Methodology in Accounting eJournal最新文献_第4页

Invite Your Friend and You’ll Move Up in Line: Optimal Design of Referral Priority Programs 邀请你的朋友，你就会在队伍中移动:推荐优先程序的优化设计

Research Methods & Methodology in Accounting eJournal Pub Date : 2018-10-30 DOI: 10.2139/ssrn.3275449

Luyi Yang

{"title":"Invite Your Friend and You’ll Move Up in Line: Optimal Design of Referral Priority Programs","authors":"Luyi Yang","doi":"10.2139/ssrn.3275449","DOIUrl":"https://doi.org/10.2139/ssrn.3275449","url":null,"abstract":"This paper studies the optimal design of referral priority programs, in which customers on a waitlist can jump the line by inviting their friends to also join the waitlist. Recent years have witnessed a growing presence of referral priority programs as a novel customer acquisition strategy for firms that maintain a waitlist. Different variations of this scheme are seen in practice, raising the question of what should be the optimal referral priority mechanism. We build an analytical model that integrates queueing theory into a mechanism design framework, where the objective of the firm is to maximize the system throughput, i.e., to accelerate customer acquisition as much as possible. Our analysis shows that the optimal mechanism has one of the following structures: full-priority, partial priority, first-in-first-out (FIFO), and strategic delay. A full-priority (partial-priority) scheme enables referring customers to get ahead of all (only some) non-referring ones. A FIFO scheme does not provide any priority-based referral incentive. A strategic-delay scheme grants full priority to referring customers, but artificially inflates the delay of non-referring ones. We show that FIFO is optimal if either the base market size or the referral cost is large. Otherwise, partial priority is optimal if the base market size is above a certain threshold; full priority is optimal at the threshold base market size; strategic delay is optimal if the base market size is below the threshold. We also find that referrals motivate the firm to maintain a larger capacity and therefore, can surprisingly shorten the average delay even though more customers sign up and strategic delay is sometimes inserted. Our paper provides prescriptive guidance for launching the optimal referral priority program and rationalizes common referral schemes seen in practice.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131186368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Let's Abolish Pre-Publication Peer Review and Print Journals 让我们废除出版前同行评议和印刷期刊

Research Methods & Methodology in Accounting eJournal Pub Date : 2018-10-23 DOI: 10.2139/ssrn.3170307

B. Bailey

引用次数: 1

A Critical View of the Evolution of the Accounting Professoriate 对会计专业演进的批判

Research Methods & Methodology in Accounting eJournal Pub Date : 2018-09-29 DOI: 10.2139/ssrn.3257438

S. Zeff

引用次数: 1

Identifying Accounting Conservatism in the Presence of Skewness 在存在偏倚的情况下识别会计稳健性

Research Methods & Methodology in Accounting eJournal Pub Date : 2018-08-30 DOI: 10.2139/ssrn.3151365

H. Jarva, Matthijs Lof

引用次数: 0

New Auditing Reporting Model: The Final Standard ('AS 3101') (Presentation Slides) 新的审计报告模式:最终准则(“AS 3101”)(幻灯片)

Research Methods & Methodology in Accounting eJournal Pub Date : 2018-08-25 DOI: 10.2139/ssrn.3238939

Marianne Ojo D Delaney PhD

引用次数: 1

Is There a Confidence Interval for That? A Critical Examination of Null Outcome Reporting in Accounting Research 是否存在可信区间?零结果报告在会计研究中的关键检查

Research Methods & Methodology in Accounting eJournal Pub Date : 2018-08-02 DOI: 10.2139/ssrn.3131251

William M. Cready, Jiapeng He, Wen-Hsiang Lin, Chengdao Shao, Di Wang, Yang Zhang

引用次数: 35

Quantum Entropy and Accounting 量子熵与会计学

Research Methods & Methodology in Accounting eJournal Pub Date : 2018-07-27 DOI: 10.2139/ssrn.3220892

John C. Fellingham, Haijin Lin, Douglas A. Schroeder

引用次数: 0

Out of Control: The (Over)use of Controls in Accounting Research 失控:会计研究中控制的(过度)使用

Research Methods & Methodology in Accounting eJournal Pub Date : 2018-07-06 DOI: 10.2139/ssrn.3209571

Robert L. Whited, Quinn T. Swanquist, Jonathan E. Shipman, James R. Moon

引用次数: 61

Pitching Research®: A Comprehensive Resource Center Supplement 投球研究®:一个综合资源中心补充

Research Methods & Methodology in Accounting eJournal Pub Date : 2018-05-27 DOI: 10.2139/ssrn.3018939

R. Faff

引用次数: 9

Do You See What I See? The Effect of Information Search Behavior on Strategy Evaluation Decision: A Dual-Process Theory Using an Eye-Tracking Study 你看到我看到的了吗?信息搜索行为对战略评价决策的影响:基于眼动追踪研究的双过程理论

Research Methods & Methodology in Accounting eJournal Pub Date : 2018-04-30 DOI: 10.2139/ssrn.3171308

Tota Panggabean, Yasheng Chen, Johnny Jermias

{"title":"Do You See What I See? The Effect of Information Search Behavior on Strategy Evaluation Decision: A Dual-Process Theory Using an Eye-Tracking Study","authors":"Tota Panggabean, Yasheng Chen, Johnny Jermias","doi":"10.2139/ssrn.3171308","DOIUrl":"https://doi.org/10.2139/ssrn.3171308","url":null,"abstract":"This study examines information search behavior through the lens of dual-process theory. The results of this study provide significant evidence that the sequence of information search behavior is significantly affected by circumstances around the individual while making a decision. In this study, the circumstances are involvement and dissent. Consistent with dual-process theory, these two factors affect information search behavior differently. Using an eye-tracking device to measure information search behavior, we found that individuals who employed a directive search were more likely to rate the new strategy as a success than those who employed a sequential search, albeit the unconvincing results of the new strategy implementation. Also, participants who were involved in the strategy selection process employ directive search while individuals who receive a dissenting opinion employing a sequential search to access a broader range of information. These findings are consistent with the dual-process theory of cognitive processing that predict that individuals tend to quickly operate System 1 process in searching information that is consistent with his/her prior beliefs and incline to make bias decision. When System 2 is engaged, individuals are more sequential in searching information, and System 2 reduces possible bias decision. We contribute to JDM research by introducing a new method to conduct a research on the dual-process theory that directly measures the System 1 and System 2 process.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129412533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0