Business Insights: July 2025

Working Together for Responsible Research

Dean Beth Walker

This June, I participated in my first meeting as a member of the Responsible Research in Business and Management (RRBM) board. I am honored to be included among this inspiring set of academic leaders and scholars, who are committed to elevating research at the intersection of business and society.  

In addition, I attended the 2025 RRBM Summit and the PRME Global Forum, both held in New York and enjoyed the thoughtful dialogue related to educating responsible business leaders of the future. RRBM's Seven Principles of Responsible Research and its Vision 2030 plan guide researchers to improve lives and perfectly align with the Colorado State University College of Business' Business for a Better World ethos. In this newsletter, many of our highlights feature work that illustrates that important role that business research assumes in helping make our world a better place. 

What Happens to Partners Who Issue Adverse Internal Control Opinions?

Journal of Accounting Research |  Elizabeth Cowle, PhD

Changes in partner assignments after they issue negative ICOs reveal they're significantly more likely to be reassigned to less prestigious clients or accounts with lower fees than those who don't. Researchers also found the effects more pronounced in non-Big Four firms.
 

Read More 

Local Political Corruption and Financial Reporting Conservatism

Accounting Review | Wenrui Zhang, PhD

In a novel look at how firms shield themselves against perceived political costs, research finds that Chinese listed companies adopt more conservative reporting when operating in politically more corrupt regions. Further analysis revealed that after China’s anti-corruption campaign launched in 2012, these firms became less conservative.

Read More From Accounting Review

Strange Dance Partners: Supply Chain Cyberattacks and Chained Vulnerability

Journal of Operations Management | Zac Rogers, PhD

While increased digital connection make firms and their supply chain partners more flexible and efficient, it also can also make them more vulnerable to cyberattacks.

This research explores the “dance” between cyber attackers, the firms they target and the supply chain partners of the targeted firms. Using the rapid digitalization many firms undertook during COVID-19, researchers study the co-evolution of attacks and defenses within firms and across their supply networks.

Read The Full Article

Tournaments of Destruction: Consumers Battling for Visibility
 

Journal of Consumer Research | Kelly Martin, PhD

For nearly two decades, low-income Black youth in South Africa have purchased luxury Italian clothing only to ritualistically destroy it in gatherings that involve loud music, crowds and bravado.

Researchers examine the conspicuous consumption and destruction in these "rituals of destruction" to provide insights into their motivations and ties to visibility in youths' immediate communities.
 

Read The Study 

 

The Collective Identity Effect: How Group-Level Identity Influences Individual Behavior 

Journal of Marketing | Todd Donavan, PhD

Participation in groups plays a role in helping individuals construct their identities, and a new framework examines how brands may encourage and leverage group dynamics to foster loyalty, build group cohesion and improve customer interactions.

Read The Full Story 

Computer Information Systems faculty receives international mid-career award

Adela Chen, an Associate Professor in the CSU College of Business computer information systems department, received the Association for Information Systems’ Mid-Career Award. The award recognizes scholars in the middle stages of their careers who have contributed to the field of information systems through outstanding research, teaching or service.