Digital Commons Network^™

Doyle Zane Williams [Inducted 2020], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Homelessness Among Utah Women: A 2025 Update, Robyn C. Blackburn, Susan R. Madsen

Marketing and Strategy Faculty Publications

In 2025, the total number of Utah residents experiencing homelessness on any given night grew to 4,584,¹ up from 3,131 in 2020² (a 46.4% increase), as reported in our 2022 research snapshot³ on this topic, and an 18.0% increase from 2024.⁴ According to The Office of Homeless Services under the Utah Department of Workforce Services, the number of people who accessed homelessness services in Utah sometime during the year grew 27.2% between 2021 and 2025, from 24,037⁵ to 30,578 individuals.⁶ Homelessness continues to remain a concern for many Utah women and families, and it …

Structured Project Prioritization Process In Higher Education Institutions, Maura Vidal

Doctoral Dissertations and Projects

This qualitative study explored structured project prioritization processes within higher education institutions in California to address challenges in resource allocation and alignment with strategic objectives. Guided by general systems theory and a pragmatic research paradigm, the study used a flexible research design with case studies and semi-structured interviews involving project managers, portfolio project managers, and administrators. Thematic analysis revealed three key findings: institutions faced significant challenges in prioritizing projects due to competing stakeholder interests, limited resources, and unstructured decision-making; those using structured prioritization methods, such as multi-criteria decision tools and portfolio reviews, achieved better alignment with strategic goals and reduced …

Notes From The Field - Transfer Of Training: The Study Of A Municipality's Leadership Development Program Effectiveness, Kyle Bradley Stone, Christi Sanders-Via, Kristen Mcgee, Beth Mcgrath

Mountain Plains Journal of Business and Technology

The study examined how the Grand Valley Leadership Academy (GVLA) training affected participants' performance and its application in their organizations. Surveys of GVLA participants and employers showed that coaching and leadership skills improved, with high satisfaction from managerial support, peer support, and pre-training. Employers' feedback highlighted evolving leadership needs post-pandemic. The research stresses a supportive environment's role in translating training into practice and suggests leadership development must adapt to organizational changes and workforce flexibility.

Examining Diversity Messaging Practices Of Division I Athletic College Sports Communicators, David Cassilo

Journal of Issues in Intercollegiate Athletics

In recent years, college athletic communication departments have been tasked with more messaging related to race and diversity. This research used semi-structured interviews to understand the message creation practices of Division I athletic communication departments when generating diversity and social justice messaging. The research was examined within the context of the theory of racialized organizations. Interviews were conducted with 11 athletic communication staff members at Division I universities. Five themes were constructed related to diversity and social justice messaging of athletic communication departments at Division I universities. These are (a) a White world, (b) need to represent collegiate athletes, (c) …

The Tax Adviser, Volume 5, Number 6, June 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended May 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended May 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Tax Reform: A Perspective, Joel M. Forster

Tax Adviser

No abstract provided.

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

Deathbed Estate Planning For The Investor When, Claireen L. Herting

Tax Adviser

No abstract provided.

Fee Policies In Tax Practice, William L. Raby

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Consolidated Returns, Burton M. Mirsky, Pat J. Tozzi

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 5, May 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended April 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended April 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Eugene S. Linett

Tax Adviser

No abstract provided.

Professions At Work: Additional Legislative Comments, Joel M. Forster

Tax Adviser

No abstract provided.

Computing For Tax Planning Tax, Harley M. Courtney, Patrica C. Elliott

Tax Adviser

No abstract provided.

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.

Partial Liquidations: Some Characteristics, Quirks And Questions (Part Ii), Frank M. Burke Jr., Byron A. Parker

Tax Adviser

No abstract provided.

Audit Fee Determinants In U.S. Retail: A Multi-Method Analysis (2016–2023), Gregory G. Kaufinger, Chris Neuenschwander

The North American Accounting Studies

This study examines audit fee determinants in the U.S. retail sector using 664 firm-year observations from 83 publicly traded firms between 2016 and 2023. Applying a multi-method approach including Ordinary Least Squares (OLS) regression, Classification and Regression Trees (CART), and K-Means Clustering, the analysis evaluates how client characteristics, auditor attributes, and engagement-specific factors influence audit pricing, particularly during disruptions such as COVID-19 and the rise of e-commerce. OLS results show that client size, operational complexity, and auditor quality are the most consistent predictors of audit fees. Internal control weaknesses, corporate restructurings, governance activity, and client prominence also contribute significantly. Notably, …

Profit & Loss: A Narrative Inquiry Into The Salience Of The Black Male Experience In Top-Tier U.S. Mba Programs, Craig Woodward

Seton Hall University Dissertations and Theses (ETDs)

This study aimed to explore the educational, cultural, and personal challenges faced by Black males in MBA programs and to identify factors that aid their persistence in completing their degrees. The research design employed a qualitative approach to narrative inquiry as its methodology, using one-on-one semi-structured interviews. The study used resilience theory as its theoretical framework, approaching it from both an academic and psychological perspective. Respondents were recruited from the top 50 MBA programs in the United States according to the 2023 edition of U.S News and World Report (2024). There were a total of 15 African American respondents who …

How Casino Match Play Promotions Can Hook Gamblers (And Non-Gamblers), Brent Evans, Douglas Walker

UNLV Gaming Research & Review Journal

Casino operators frequently use promotional gambling vouchers, free play and match play. In the case of free play, customers are offered gambling credits that function much like real money and patrons are able to quickly turn their promotional play into cash without risking their own money. Match play, however, can only be employed at table games and their use necessitates gamblers to wager their own funds. We conduct a thorough analysis of how match play can affect gamblers’ individual behavior. First, we assess the value of match play promotions, which we argue is ambiguous. Then, using behavioral economics concepts, we …

Effects Of Fit Between Promotional Message And Regulatory Focus On Consumers’ Sports Betting Behavior: The Moderating Role Of Consumers’ Familiarity, Koo Yul Kim, Thilo Kunkel

UNLV Gaming Research & Review Journal

The sports gambling industry is an extremely competitive market. To attract more consumers, sports gambling platforms are primarily employing one of two customer acquisition strategies, namely ‘risk-free bet’ or ‘bonus money’ welcome offers. This research is built on regulatory fit theory to investigate the effectiveness of these two welcome offer strategies on consumers’ intentions to act on the offer. We further test the moderating effect of customers’ familiarity with online sports betting on their decision making. Findings of two experimental design studies demonstrate that the presence of regulatory fit between regulatory focus and promotional offers (i.e., message framing) positively affected …

Leveraging Social Capital For Value Creation In Public Procurement: The Role Of Strategic Purchasing Integration, Iryna Malacina, Jad El Bizri, Frederik G. S. Vos, Elina Karttunen, Aki Jaaskelainen

Business Faculty Publications and Presentations

Purpose Although the integration of the purchasing function within strategic decision-making has been extensively studied in the context of the private sector, its significance for the effective functioning of public procurement (PP) remains underexplored. Effective PP is critical for suppliers, users of public services and society at large. This study investigates how the strategic integration of PP influences operational, environmental and innovative value creation by developing social capital in buyer–supplier relationships. Design/methodology/approach This study empirically examined how strategic purchasing integration contributes to the development of social capital in buyer–supplier relationships, which in turn affects value creation. It utilizes survey data …

Advancing Cybersecurity Practice: Explainable Machine Learning For Network Intrusion Detection, Adam Grabowski, Shengjie Xu

Journal of Cybersecurity Education, Research and Practice

This research investigates explainable artificial intelligence (XAI) integration within machine learning (ML)-based intrusion detection systems (IDS), focusing on distinguishing malicious from benign network activities. We employed Random Forest and XGBoost models evaluated on widely recognized datasets, including NSL-KDD and UNSW-NB15, using both binary and multi-class classification tasks. The objective was to enhance cybersecurity operations through improved model transparency and interpretability. By integrating SHAP (SHapley Additive exPlanations) and LIME (Local Interpretable Model-Agnostic Explanations), the study offers comprehensive global and local insights into model decision-making processes. Results demonstrate SHAP's effectiveness in providing a broad, dataset-wide understanding of feature interactions and importance, while …

Multiple Application Models For Monte Carlo Analysis In Excel, Tom Arnold, Deniz Besik, Xia (Summer) Liu, Nancy Tran

Finance Faculty Publications

Monte Carlo simulation techniques are performed in Excel with multiple applications for option pricing: a single Geometric Brownian motion (GBM) process, a GBM process with volatility bootstrapping, and two correlated GBM processes.  This leads to the creation of a “generic” Monte Carlo simulation framework that can be applied to many different models in addition to the demonstrated commercial real estate valuation/transaction model.   Because the models are all programmed in Excel with minimal VBA programming, the techniques become very accessible for practitioners.

KEY TAKEAWAYS:

Various Monte Carlo simulation techniques are implemented in Excel to perform option pricing applications with (1) a …

Grantspace Beta: Readiness And Strategic Recommendations, Jason B. Cole

Business Analytics Student Projects and Publications

This paper examines the beta readiness of GrantSpace, an AI-powered grant management platform developed by North Light AI, as it pivots from institutional customers to freelance and independent grant writers. As generative AI tools have commoditized basic writing capabilities, competitive advantage in grant technology increasingly depends on supporting creative flow, reducing professional risk, and enabling policy-compliant workflows. Using market analysis, competitive benchmarking, and UX and data-readiness evaluation, this study assesses whether GrantSpace’s current beta experience aligns with freelance grant writer needs.