Business Commons^™

Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500, Dereck Barr‐Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan

Accounting Faculty Publications

In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED-500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED-500 and executes its standard-setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future-proof its standards, …

An Extension Of The Theory Of Technology Dominance: Capturing The Underlying Causal Complexity, Steve G. Sutton, Vicky Arnold, Matthew Holt

Accounting Faculty Publications

The Theory of Technology Dominance (TTD) provides a theoretical foundation for understanding how intelligent systems impact human decision-making. The theory has three phases with propositions related to (1) the foundations of reliance, (2) short-term effects on novice versus expert decision-making, and (3) long-term epistemological effects related to individual deskilling and profession-wide stagnation. In this theory paper, we propose an extension of TTD, that we refer to as TTD2, primarily to increase our theoretical understanding of how, why, and when the short-term and long-term effects on decision-making occur and why advances in technology design have exacerbated some weaknesses and eroded some …

Public Services Quarterly Marketing Column Index, 2013-2023, Katy Kelly

Roesch Library Faculty Publications

Public Services Quarterly (PSQ) is a journal published by Taylor & Francis focused on public services issues in academic libraries. The PSQ Marketing Column features essays about a variety of creative and innovative marketing strategies used to highlight collections or promote services in all types of libraries. Its purpose is to provide real examples of how libraries are using marketing and outreach techniques in interesting ways. The column offers practical insight from libraries engaged with marketing. In addition to marketing, the column also features essays on successful programs and events that promote the library.

Katy Kelly at the University of …

Insights Into The Accuracy Of Social Scientists’ Forecasts Of Societal Change, Sangsuk Yoon

Management and Marketing Faculty Publications

How well can social scientists predict societal change, and what processes underlie their predictions? To answer these questions, we ran two forecasting tournaments testing the accuracy of predictions of societal change in domains commonly studied in the social sciences: ideological preferences, political polarization, life satisfaction, sentiment on social media, and gender-career and racial bias. After we provided them with historical trend data on the relevant domain, social scientists submitted pre-registered monthly forecasts for a year (Tournament 1; N = 86 teams and 359 forecasts), with an opportunity to update forecasts on the basis of new data six months later (Tournament …

An Interactive Game With Virtual Reality Immersion To Improve Cultural Sensitivity In Health Care, Paul J. Hershberger, Yong Pei, Timothy N. Crawford, Sabrina M. Neeley, Thomas Wischgoll, Dixit B. Patel, Miteshkumar M. Vasoya, Angie Castle, Sankalp Mishra, Lahari Surapaneni, Aman A. Pogaku, Aishwarya Bositty, Todd Pavlack

Health and Sport Science Faculty Publications

Purpose: Biased perceptions of individuals who are not part of one's in-groups tend to be negative and habitual. Because health care professionals are no less susceptible to biases than are others, the adverse impact of biases on marginalized populations in health care warrants continued attention and amelioration.Method: Two characters, a Syrian refugee with limited English proficiency and a black pregnant woman with a history of opioid use disorder, were developed for an online training simulation that includes an interactive life course experience focused on social determinants of health, and a clinical encounter in a community health center utilizing virtual reality …

Vocation, Belonging, Courage: Gender Equity In Narratives Of Non-Exempt Women Administrative Assistants In Academic Units At The University Of Dayton, Julio A. Quintero, Heather Ashley

Reports from the Gender Equity Research Fellowship

Gender roles normalize thinking patterns, behaviors, actions, and attitudes. The workplace is not immune to their influence. Gender roles make certain labor invisible, either because it does not typically fit with the expectations of a determined gender group, or because it is deemed normal and therefore expected.

This report condenses the narratives of 11 non-exempt women administrative assistants at the University of Dayton in reference to how vocation, belonging, and courage are affected by gender. Based on the responses, the report proposes several approaches to equity, which is defined as the modifying of structures and practices that have intentionally or …

Faculty Start-Up Negotiations: An Examination Of Gender Differences And Recommendations For Improvement Opportunities At The University Of Dayton, Kathrin Hanek

Reports from the Gender Equity Research Fellowship

Amidst well-documented gender differences in negotiation and gender wage gaps in academia, ensuring gender equity in faculty start-up negotiations is an important part of the University of Dayton’s commitment to diversity, equity, and inclusion. The current investigation examined the faculty start-up negotiation process at the University of Dayton from the perspective of department chairs and new tenure-track faculty hires with an emphasis on gender differences in the initiation and outcomes of negotiations as well as potential underlying factors that may contribute to gender disparities.

Data collected from surveys and interviews indicated gender differences primarily in the initiation of negotiations, satisfaction …

From Professor To Patient X, Anne R. Crecelius

Health and Sport Science Faculty Publications

I walked into the classroom feeling nervous. It wasn't my first time teaching undergraduate students about human endocrine physiology. I knew the material well. But today's lecture was different. I pulled up slides depicting a hypothetical cancer patient and told them, “Patient X had a biopsy that detected invasive carcinoma in her breast.” I described the many months of chemotherapy, surgery, and radiation treatments she went through before going into remission. Then I taught the students about the hormonal therapy she was prescribed—drugs her doctor hoped would limit the growth of any remaining cancer cells and prevent a recurrence. On …

Hedge Fund Performance With The Treynor-Black Model, Gurkamal S. Pannu

Honors Theses

This paper seeks to analyze the information ratio differences between long/short hedge funds over the past two decades using the Treynor-Black model. The Treynor-Black model is a method to derive an optimal portfolio allocation across safe and risky assets, based off of expected alphas of active investments and the unsystematic volatility that can be attributed to each given security. We first developed and implemented a model to forecast information ratios on a database of long/short hedge funds. With the predicted information ratios, we calculated out-of-sample allocation weights from a Treynor-Black active portfolio model. These weights were then tested in a …

The Expanding Role Of Analytics In Operations, Lauren E. Luechtefeld

Honors Theses

In the competitive business world today, every company must keep up with technological advances and, therefore, incorporate data analytics into their operations. Data analytics are a vital aspect of every department in every company. When these analytics are operationalized, or the analytics are automated and applied to the operational side, companies can increase productivity, efficiencies, and customer satisfaction. Through my thesis, I establish how utilization of operational analytics can provide a competitive advantage for a company. I walk through the history of analytics, the different platforms involved in making an analytics process operational, as well as the decisions involved. Along …

Analysis Of The Evolutaion Of Scope Management And Needs Identification In Agile Methodologies, Nolan B. Scott

Honors Theses

Identifying stakeholders, identifying metrics, and analyzing specific aspects of agile development. This has led to a variety of questions around scope management such as "How do scope changes impact the velocity throughout the course of a project?", "What factors help determine the overall viability of adopting different scope measures?", and "What are the roles of project owners and managers in facilitating scope changes in project cycles?" This research encompasses a review of previous literature, an analysis of structured project progression, and semi-structured interviews in order to investigate the evolution of scope management and needs identification in agile methodologies.

Characteristics Of Physiology And Physiology-Related Pre-Health Degree Programs In The Physiology Majors Interest Group, Yvonne Ogrodzinski, Erica A. Wehrwein, Kevin Kelly, James M. Poteracki, Valerie Vanryn, Anne R. Crecelius

Health and Sport Science Faculty Publications

The Physiology Majors Interest Group (P-MIG), a grassroots organization of educators, has collected data on the history and characteristics of Physiology and highly related undergraduate programs (ex: Human Biology, Pre-Medicine, Biomedical Sciences, etc.) that serve a common population of prehealth students. Data was obtained as part of an online survey sent out to P-MIG conference attendees at the 2017-2019 annual meetings (n=30). Participating institutions indicate that 25.9% have degrees called Physiology aligned with 28% being housed in a department of physiology, 75.9% are a Bachelor of Science program, 34.9% are affiliated with a College of Arts and Sciences, and 80% …

Virtual Games Meet Physical Playground: Exploring And Measuring Motivations For Live Esports Event Attendance, Haozhou Pu

Health and Sport Science Faculty Publications

The spectacular rise of esports and its live events have drawn increasing interests from sport and leisure studies. Little information, however, is known on motives behind spectators’ attendance of esports events. Based on a mixed-method design consisting of data collected in cross-cultural settings, we developed and validated an eight-factor measurement scale related to the motives of attending live esports events. In this study, we contend that esports event creates a space where virtual and physical experience are mutually constituted. While motives found in traditional sports and event research are present in the current study, motives unique to esports events are …

The 2019 P-Mig Student Survey Report And Capturing The Undergraduate Perspective Of Physiology Programming, Jennifer Rogers, Jenny L. Mcfarland, Claudia I. Stanescu, Patrick L. Crosswhite, Anne R. Crecelius

Health and Sport Science Faculty Publications

The aim of the 2019 Student Survey was to inform the Physiology Majors Interest Group (PMIG) of characteristics of undergraduates enrolled in physiology courses or degree programs from across the United States, to be used as one input source for development of program-level guidelines. 1389 participants from seven universities completed the 2019 P-MIG Student Survey. 37% reported enrollment in a physiology/human physiology major; allied health related programs were the second most common (24%). 61% of respondents reported attending a community college, the majority of whom enrolled in one or more courses at a community college while in high school (44%). …

Anatomy Of The Edelman: Measuring The World’S Best Analytics Projects, Michael F. Gorman, Lakshminarayana Nittala, Jeffrey M. Aldenb

MIS/OM/DS Faculty Publications

Each year, the INFORMS Edelman Award celebrates the best and most impactful implementations of operations research, management science, and analytics. As the Edelman Award approaches its 50-year mark, we provide a history and characterization of the award’s finalists and winners. We provide some basic descriptive analytics about the participating organizations and authors, the impact of their work, and the methods they employed. We also conduct predictive analytics on finalist submissions, gauging contributors to success in establishing winning entries. We find that predicting Edelman winners a priori is extremely difficult; however, given a set of finalists, predictive models based on monetary …

Advising Physiology Students: Perceptions From The Programs, Anne R. Crecelius, Patrick L. Crosswhite

Health and Sport Science Faculty Publications

Academic advising outcomes can be linked to both student success and retention. Yet relatively little is known specifically related to advising in physiology programs. Pro- fessional organizations dedicated to academic advising in general, and more specifically advising future health professional students exist, yet, whether current physiology programs utilize these resources remains unknown, as does a number of other demographic informa- tion about advising in physiology programs. Here we present data gathered from a sample of physiology educators to inform what current advising practices of physiology students are. Forty-five re- spondents from a variety of institutions and programs provided information on …

The Case For Coordinating Efforts To Establish Program Guidelines And Strengthen Physiology Undergraduate Degree Programs, Erica A. Wehrwein, Lisa C. Anderson, Anne R. Crecelius, Claudia I. Stanescu, James M. Poteracki, John R. Halliwill, Nancy M. Aguilar-Roca, Jennifer Rogers

Health and Sport Science Faculty Publications

Undergraduate degree programs named “Physiology” have existed for over 50 yr. The number of programs and enrolled students have been growing since ~2005 (5, 9). There are many thousands of students currently enrolled in physiology pro- grams across the United States and indeed across the world. Despite the long history and current popularity of the physiol- ogy major, there is no coordinated plan articulated for the design, administration, or assessment of degree programs in physiology at the undergraduate level.

Although several professional societies have invested in under- graduate physiology education in various ways, none has under- taken the task of …

Work In Progress: Students' Perception Of Collaborative Online International Learning, Philip Appiah-Kubi, Jennifer Nichwitz

Engineering Management and Systems Faculty Publications

Teaching and learning in the digital age harness the opportunities created by internet technologies to distribute and learn various information all over the world. This is commonly referred to as connectivism, and it values the impact of stakeholder information appraisal skills, virtual and personal communication skills [1], and the sense of cultural awareness. Collaborative Online International Learning (COIL), a type of connectivism, typically involves instructors and students from at least two geographically and culturally distinct areas who collaborate virtually on a common project for four or more weeks.

The objective is to create a culturally diverse virtual environment where students …

Where Do We Go From Here? A Forward-Thinking Vision For Physiology Undergraduate Education, Nancy M. Aguilar-Roca, Lisa C. Anderson, Anne R. Crecelius, Michelle B. French, Katie Johnson, Jenny L. Mcfarland, Jennifer Rogers, Claudia I. Stanescu, Erica A. Wehrwein

Health and Sport Science Faculty Publications

This paper is a summary of the special collection of papers in Advances in Physiology Education dedicated to the Physiology Majors Interest Group (P-MIG). P-MIG is a new and vibrant community (1, 2) of educators and administrators who are united by the common goal of creating physiology courses, curricula and programs that will prepare our students for the future. It is an independent consortium that welcomes anyone interested in physiology education at the level of the undergraduate degree in physiology and physiology-related fields. As demonstrated by this special collection of papers of Advances in Physiology Education, P-MIG has already made …

A Review Of A Collaborative Online International Learning, Philip Appiah-Kubi, Ebenezer Annan

Engineering Management and Systems Faculty Publications

Globalization has exacerbated the need for engineers who are capable of working in a cross-cultural environment. Multinational companies continuously seek for engineers who are interculturally competent and capable of conducting business successfully in a cross-cultural environment. However, the skills required to be successful in a multicultural environment are difficult to be taught in the traditional classroom. One of the most effective approaches to acquiring intercultural competency skills is through experiential learning. It is, therefore, not surprising that most colleges all over the world are devoting resources towards the internationalization of their classrooms and the campus community. This ensures that students …

A Transdisciplinary Collaboration And Innovation Education Model And Experience, Brian Laduca, Michelle Hayford, Adrienne Ausdenmoore, Jerome Yorke, Kevin Hallinan, Rebecca Blust, Anne R. Crecelius, Philip Appiah-Kubi, Jennifer Katz-Buonconintro, Jana Bennett, Jackie Marshall Arnold, Connie L. Bowman, Castel Sweet

Engineering Management and Systems Faculty Publications

As the interconnectedness of the world grows, the need to prepare college students capable of addressing complexity likewise grows. In this context, the University of Dayton has developed and tested a transdisciplinary model for education. This model links multiple classes from different disciplines via a common theme and within a common space. It also employs an educational model premised on the following trajectory: disciplinary content development / transdisciplinary observation (empathy); transdisciplinary disruption leading to “A-Ha” observations which transform the disciplinary directions; and lastly transdisciplinary informed design and research. Central to this model is a 3,500 square foot common space used …

Food Traceability In School Foodservice Operations: Benefits And Challenges, Basem Boutros, Kevin Roberts, Naiqing Lin, Kevin Sauer

Health and Sport Science Faculty Publications

Purpose/Objectives: This study explored food traceability systems in school foodservice in the United States and the potential benefits and challenges to their implementation.

Methods: An online questionnaire was developed and used to collect data. A mixed-mode approach was followed to recruit the participants. A convenience sample of 500 school nutrition professionals from Qualtrics panel was targeted for data collection with the goal of having responses from 300 participants. Due to low response rate from the initial panel, the contact information of a second convenience sample of 200 child nutrition professionals with no geographic representation was obtained from the National Center …

The Velocity Of Risk, Sridhar Ramamoorti, James H. Wanserski, Richard Stover

Accounting Faculty Publications

Only a few decades ago, the onset of problematic risk events often was slow, and organizations handled the corresponding aftermath over a manageable time frame. Organizations armed with extensive public relations resources responded to most postevent crises after planning and analyzing thoughtful responses. Additionally, organizations carefully calculated their transparency with stakeholders regarding the event to manage its impact on the organization. Fast forward to today, and the pace of information is almost instantaneous. For example, when a popular U.S. fast food restaurant chain experienced an outbreak of E. coli-infected lettuce, its stock price decreased 44 percent within 90 days amid …

Iact Undergraduate Certificate In Applied Creativity (Year 2 - 2019), Brian Laduca

IACT Certificate Program

At the Institute of Applied Creativity for Transformation (IACT) at ArtStreet, we seek to empower a creatively confident 21st-century student with the ability to discover, invent and innovate ambiguous ideas through a disruptive design process that will impact today’s ever-changing global world regardless of degree focus.

IACT is home to the nation’s first undergraduate certificate in Applied Creativity for Transformation. Open to undergraduate students of any major, the certificate is a first step in achieving the University of Dayton’s vision of innovation, applied creativity, entrepreneurship and community engagement for the common good.

Positive Effects Of Sustainability In Buisness, Matt Westman

Undergraduate Voices

This study aims to look at various businesses and address how they view and deal with the idea of making their practice more environmentally friendly and sustainable. More specifically, it will focus on how businesses spend money to make sure they are “green.” It will show whether or not businesses are more focused on earning money and making profit or about making the transition to being more environmentally concerned even if that includes spending more money to do so. This study also explores the benefits for businesses that choose to “go green” to see if the investment of being more …

The People And Purpose Of Business: The Philosophical View Of The Workings Of A Corporation From A First-Year Business Student, Jared Beach

Undergraduate Voices

A person with a goal needs careful and thoughtful planning and execution if he or she is to attain success. There exist multiple layers of decision making, management, and maintenance to provide continuity, growth, and prosperity (McCormack, 1990). While in theory everything should run smoothly, the real may not function to the sights we envision. In the instance of running businesses, the process of turning thoughts on paper into profit will never be as easy as inhaling and exhaling. It takes a large investment of time and resources to guide a company towards achieving what one sets out to accomplish. …

Risk Consumption, Sridhar Ramamoorti, Rick Stover

Accounting Faculty Publications

Understanding the difference between risk appetite and risk tolerance can deter organizations from digesting too much risk.

The concepts of risk appetite and risk tolerance were introduced in 2004 in The Committee of Sponsoring Organizations of the Treadway Commission’s (COSO’s) Enterprise Risk Management–Integrated Framework. Specifically, COSO defines risk appetite as “the amount of risk — on a broad level — that an entity is willing to accept in pursuit of value.” Naturally, organizations will have different risk appetites depending on their industry, management philosophy, operating style, culture, and objectives. Therefore, a range of appetites potentially exist for distinct risks, which …

Iact Undergraduate Certificate In Applied Creativity (Year 1 - 2018), Brian Laduca

IACT Certificate Program

At the Institute of Applied Creativity for Transformation (IACT) at ArtStreet, we seek to empower a creatively confident 21st-century student with the ability to discover, invent and innovate ambiguous ideas through a disruptive design process that will impact today’s ever-changing global world regardless of degree focus.

IACT is home to the nation’s first undergraduate certificate in Applied Creativity for Transformation. Open to undergraduate students of any major, the certificate is a first step in achieving the University of Dayton’s vision of innovation, applied creativity, entrepreneurship and community engagement for the common good.

Multivariate Analysis Of Students Perception On Teaching With Client Based And Non-Client Based Team Projects, Philip Appiah-Kubi

Engineering Management and Systems Faculty Publications

The classroom experience has evolved from traditional lecture, PowerPoint and whiteboards to a more active environment where students and instructors work together on hands-on activities to achieve the course objectives. Various names have been given to this pedagogy; experiential learning, project based learning (client based versus non-client based), active learning, and problem based learning are a handful of names used to describe this evolving pedagogy. The main challenge faced by educators in educating undergraduate students to be independent thinkers and problem solvers has been the driving force fueling the shift in pedagogy. This research looks into student’s perception on project …

Voluntary Changes In Accounting Principle: Literature Review, Descriptive Data, And Opportunities For Future Research, Marsha B. Keune, Timothy M. Keune, Linda C. Quick

Accounting Faculty Publications

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use …