Digital Commons Network^™

Chatbots Mitigate Help-Seeking Avoidance, James Gaskin, Eva Blondeel, Ryan Schuetzler, Rachel Serre, Jacob Steffen, David A. Wood

Faculty Publications

This research explores the transformative role of large language model (LLM) chatbots in fostering help-seeking behaviors among introverted and underrepresented students in educational settings. Despite the importance of help-seeking for academic success, certain groups exhibit avoidance behaviors due to self-presentation concerns and stereotype threats. By integrating LLM chatbots as non-judgmental, anonymous teaching assistants in an introductory information systems course, the study demonstrates how technology can mitigate these behaviors and promote inclusivity. The chatbots provided real-time, unbiased support, significantly enhancing the students' willingness to engage in help-seeking behaviors without fear of judgment. This practical application of chatbots not only supports academic …

Assessing Virtual Reality’S Influence On Honesty In Reporting, Jeffrey Pickerd, Nathan Waddoups, David A. Wood, Xiaomei (Grazia) Xiong

Faculty Publications

Organizations, businesses, and society are exploring and adopting virtual reality (VR) and augmented reality (AR). VR is expected to boost the global economy by $1.5 trillion by 2030. In this study, we focus on the effect of VR on an important accounting variable—reporting honesty. We examine reporting honesty across two tasks, various measures, and various populations, that are commonly used in existing research. In our initial experiment, participants misreported more in a dice rolling task when performing it in a VR setting than in a non-VR setting. However, in a second and third experiment attempting to replicate and extend our …

Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu

Faculty Publications

Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed “disclosure benchmarking.” Using initial public offering (IPO) disclosures as the setting, we find that disclosure benchmarking is associated with amore efficient Securities and Exchange Commission (SEC) review process. We further find that it is associated with several measures of disclosure quality, including disclosures that are less likely to be revised in subsequent …

Parent Motivations For Enrolling Their Young Children In Early Childhood Programs: An Application Of The Theory Of Planned Behaviour, Rachel A. Mcgovern, Camilla Hodge, Edward Ruddell

Faculty Publications

This study used the theory of planned behaviour to identify and determine the relative influence of factors influencing parents’ decisions to enrol their young children (3 to 5 years old) in early childhood programs at a specific museum venue. An eliciting questionnaire was distributed to museum members with at least one child 3–5 years old to elicit outcome expectancies, normative beliefs, and control beliefs, and these responses were developed into items for the main questionnaire. Regression and correlation analyses were conducted to determine factors associated with parents’ intention to enrol their children. Parents across socioeconomic and educational backgrounds indicated they …

The Impact Of Changing Disclosure Requirements, Competition, And Private Capital On Firm Exit Methods And Premiums, James C. Brau, Ninon K. Sutton, Qiancheng Zheng

Faculty Publications

Changing disclosure requirements and the evolution of US markets in the 21st century have created historic shifts in the exit strategies and payoffs for private firms. The propensity to sell to an acquirer has dominated firm exits in recent decades, especially for smaller private firms in highly concentrated industries. Exceptions to the merger exit preference are venture capital‐backed firms, which exhibit an enduring preference for IPOs, likely due to the reputation effects associated with this strategy. While the premium for IPO exits has exceeded that for M&A exits in the past, we document a reversal in this pricing trend: in …

Moral Decision-Making In Organizations, Maryam Kouchaki, Isaac Smith

Faculty Publications

Research on moral decision-making in organizations has expanded significantly over the past few decades. In this review, we build on prior comprehensive reviews on the topic to provide an updated view of the field, based on the latest findings. We first provide a brief historical overview of influential theories of moral decision-making and then describe the individual characteristics, interpersonal factors, and organizational factors that have been shown to influence people's morally relevant choices, as well as the cognitive, affective, and even physiological processes at play. We then provide a more critical view of the field and focus on what we …

Neurological Evidence For The Contextindependent Multisensorial Semantics Of Ideophones In Pastaza Kichwa: An Fnirs Study In The Ecuadorian Amazon, Dan Dewey, Jeffrey J. Green, Janis Nuckolls, Auna Nygaard, Tod D. Swanson

Faculty Publications

Ideophones – imitative words using the stream of speech to simulate/depict the rise and fall of sensory perceptions and emotions and temporal experiences of completiveness, instantaneousness, and repetitiveness – have been characterized as semantically empty and context dependent. The research reported here tested a simple schematic for the semantic categories of Pastaza Kichwa ideophones by tracking neurological responses to ideophones categorized as VISUAL, MOTION, and SOUND. Seventeen native speakers of Pastaza Kichwa listened to audio clips of ideophones extracted from sentential contexts. Subjects’ neural activity was assessed using functional near-infrared spectroscopy. Results demonstrate that these posited semantic categories activate areas …

Improving The Production And Reviewing Of Design Science Research In Accounting, Noah Myers, Mason Snow, Nathan Waddoups, David A. Wood

Faculty Publications

Design Science Research (DSR) is a rigorous research methodology widely used in other fields like computer science and engineering, but its application in accounting is still relatively limited. This paper reviews the implementation of DSR published in accounting journals and provides recommendations to improve the authoring and reviewing processes. We review 51 DSR articles published in accounting journals between 2011 and 2023. The analysis identified areas where papers excelled and fell short, leading to recommendations in the following key aspects: adherence to a research framework, validation of research questions, defining objectives of artifacts, developing a more diverse set of artifacts, …

The Intellectual Structure Of Audit Committee Research: A Bibliometric Analysis (1969 – 2020), Joel Behrend, Marc Eulerich, David A. Wood

Faculty Publications

The audit committee is a widely recognized mechanism of effective corporate governance. We advance prior literature reviews by using bibliometric analysis techniques that comprehensively process large bodies of bibliometric information. We base inferences on citation patterns of 1,173 articles to identify concepts that “shine through” within the scientific understanding of audit committees. Using content analysis, we then analyze these concepts and explore existing interrelationships. We document a declining influence of audit committee research, as well as a widening gap between the quantitative and qualitative research camps. While the former is mostly derivative in nature, the latter produces innovative insights on …

How Can Chatbots Improve The Gender Gap In Information Systems?, Rebecca Berthelsen, Cherileigh L. Chandler, Lauren Dean, Mark Keith, Ryan M. Schuetzle, Degan Kettles, Greg Anderson

Faculty Publications

The underrepresentation of women in STEM fields, including information systems (IS), is an ongoing issue that warrants our efforts to understand why a gender gap exists in this domain and what can be done to mitigate it. Prior research shows that women often have lower levels of self-efficacy than men regarding information systems tasks, which may explain the discrepancy between genders. In a previous study, we explored the effectiveness of a chatbot programming tutor in building self-efficacy of IS students and found that chatbot usage, which was self-reported, improved self-efficacy for all students but had a greater effect on self-efficacy …

An Integrated Model For Information Adoption & Trust In Mobile Social Commerce, Fulya Acikgoz, Abdelsalam Busalim, James Gaskin, Shahla Asadi

Faculty Publications

Despite the growing importance of mobile social commerce (ms-commerce), little research has been conducted on the effects of informational and social factors on users’ post-adoption behavior. We, therefore, build on the understanding of mobile social commerce in the UK market and how it affects users’ post-adoption behaviors. Our theoretical model leverages the information adoption model, social support theory, and social influence theory. Data was gathered from 377 ms-commerce users from the UK and analyzed via Partial Least Squares (PLS-SEM). The research findings show that both informational and social factors have a positive impact on information adoption in ms-commerce apps. Furthermore, …

Artificial Intelligence’S Capabilities, Limitations, And Impact On Accounting Education: Investigating Chatgpt’S Performance On Educational Accounting Case, Xu (Joyce) Cheng, Ryan Dunn, Travis Holt, Kerry Inger, J. Gregory Jenkins, Jefferson Jones, James Long, Tina Loraas, Mollie Mathis, Jonathan Stanley, David A. Wood

Faculty Publications

This study evaluates the capabilities of ChatGPT models 3.5 and 4 to provide solutions to eight educational accounting cases. We find that ChatGPT’s ability to provide accurate solutions varies depending on the type of case requirement and topical area of accounting, with better performance on tasks requiring elements that require explanation, application of rules, and ethical evaluation. However, ChatGPT performs poorly on tasks that require financial statement creation, journal entries, or software use. Our study also finds that detection tools provided by ChatGPT's developer are ineffective in identifying text created by Artificial Intelligence Text Generators (AITG). We suggest ways in …

Expression Of Customer (Dis)Satisfaction In Online Restaurant Reviews: The Relationship Between Adversative Connective Constructions And Star Ratings, Matthew J. Baker, Brett James Hashimoto

Faculty Publications

Online restaurant reviews contain expressions of customer expectations in prose as well as in star ratings that indicate overall customer satisfaction. In prose, one way customers communicate that expectations are or are not met is through a grammatical construction called adversative connectives (ACs) (i.e., constituents such as but, although, however, and even though). In the present study, we examine the relationship between star ratings and customers’ use of ACs by employing a combination of content analysis, mixed-effects models, and thematic analysis in a corpus of nearly 35,000 online reviews for restaurants located in the United States. The results reveal an …

What Are University Students Doing With Language?: A Proportional Description Of University Student Mode And Register Use, Brett James Hashimoto

Faculty Publications

The extent to which university students read, write, speak, and listen in a range of registers is not completely understood, but such descriptions could lead to better designed curriculum for English learners. The purpose of this study is to estimate the proportions of time American university students spend reading, writing, speaking, and listening in various registers. The present study combines diary and survey techniques to describe the language use behavior for 53 university students. The results indicated that nearly half of university student language use time is spent listening (49.5 %), followed by reading (20.7 %), writing (18.2 %), and …

Teaching Positive Psychology Lessons In An Intensive English Program, Carolee Rogers, Benjamin L. Mcmurry, Dan Dewey

Faculty Publications

This article investigates the effectiveness of positive psychology interventions (PPIs) in an intensive English program for non-matriculated university students. Interventions based on the PERMA model were implemented through weekly 65-minute lessons given during the first class of each week. These were followed by short daily activities during the rest of the week. Using positive psychology topics as the content, students concurrently engaged in language learning activities. Each participant was asked to complete a questionnaire at the end of the semester consisting of five open-ended questions relating to the PPIs, the lessons, the activities, the topics, and how they felt the …

Leveraging Chatgpt For Enhancing The Internal Audit Process – A Real-World Example From A Large Multinational Company, Scott Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien, David A. Wood

Faculty Publications

We discuss how the internal audit function (IAF) of a large multinational energy company, Uniper, is starting to use ChatGPT to improve automation of internal auditing. We investigate the benefits and challenges of integrating ChatGPT into internal audit processes and assess its impact on the efficiency and effectiveness of the IAF. Uniper has implemented ChatGPT into parts of audit preparation, fieldwork, and audit reporting. On their initial tests, they estimate efficiency gains ranging from 50 to 80 percent for various processes. We report key risks and challenges with using ChatGPT in internal auditing as well as the initial key practices …

Development Of A Framework Of Key Internal Control And Governance Principles For Robotic Process Automation (Rpa), Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood

Faculty Publications

Although robotic process automation (RPA) usage is growing rapidly in accounting, concerns are emerging regarding the internal controls and overall governance structure surrounding RPA. To help address these concerns, we use a design science research approach and work with a Fortune 500 company to develop an RPA governance framework. The framework consists of 4 governance areas and 14 control requirements, which help maximize the benefits and minimize the risks associated with the use of RPA. We validate that the framework is useful and generalizable to many organizations by presenting the framework to and subsequently interviewing and surveying 84 professionals at …

Does Leaving Faith Mean Leaving Family? Longitudinal Associations Between Religious Identification And Parent-Child Relationships Across Adolescence And Emerging Adulthood, Justin J. Hendricks, Sam A. Hardy, Emily M. Taylor, David C. Dollahite

Faculty Publications

The present study investigated the parent-child relational repercussions of converting to religion, switching, or de-converting from religion. Qualitative research indicates that these religious changes may negatively affect parent-child relationship quality, however, few quantitative studies investigate this issue. Subsequently, we utilized structural equation modeling to test if changes in religious identification during adolescence and emerging adulthood predicted worse parent-child relationship quality using three waves of the National Study of Youth and Religion (N = 2,352). We found that deconversion between Waves 1–2 significantly predicted poorer parent-child relationship quality at Wave 2 and father-child relationship quality at Wave 3. Further, deconversion between …

Demographic Change, Migration, And The African American Vowel System In Georgia, Jon Forrest, Margaret E. L. Renwick, Joseph A. Stanley, Lelia Glass

Faculty Publications

The theme of this volume is generational trends in language change, with an emphasis on the Baby Boomer to Gen X transition as an important period of time. Many studies have found sharp changes in vowel systems in communities after the Baby Boomer Generation on the East Coast (Thiel and Dinkin 2020) and in the Midwest (Nesbitt 2021). Though we know a great deal about the geographic consistency of the Baby Boomer to Gen X transition, in all of these cases, the focus has been on White speakers and regional varieties. Besides the general importance of including a breadth of …

Where Do I Belong? : Creating An Inclusive Metadata Policy, Nicole Lewis, Karen Glenn, Jeremy Myntti, Sharolyn Swenson, Katie Yeo

Faculty Publications

Inclusiveness and honoring different cultures that reflect our patrons has been discussed in many different venues in the last few years. The staff of the Brigham Young University Library recognized the need for our metadata to demonstrate the commitment we have to honor others and to create a community of belonging. The staff also recognized that a policy would provide a roadmap for how to embark on fixing legacy metadata and how to move forward in creating metadata that reflects our core values in the library and at the university. This case study details how we developed an inclusive metadata …

The Naci Way: Connecting Native Groups And Teachers Through Culturally Responsive Instructional Design, Stephanie West, Heather Francis, Cally Flox, Brenda Beyal, Emily Soderborg, Jason K. Mcdonald

Faculty Publications

In 2018, the BYU ARTS Partnership Native American Curriculum Initiative (NACI) was developed in response to teacher questions regarding the teaching of Native topics. Despite increased movements towards reconciliation, Native groups continue to be marginalized in Westernized educational settings. Additionally, teachers lack clear guidelines regarding the respectful teaching of Native topics. Describing the challenges we, the NACI team members, faced in our six-year journey partnering with Native groups in Utah, we outline key instructional design decisions we made and identify the culturally responsive principles that guided those decisions. We also advocate for the application of culturally responsive principles and practices …

Effects Of Cognitive And Social Demands On Linguistic Production For People With Moderate, Mild, Or No Aphasia, Tyson G. Harmon, Emily Mcdonald, Kyle Steele

Faculty Publications

Background

Most everyday communication occurs in situations where cognitive and social demands are present. These types of situations may compound language deficits for people with aphasia (PWA). An understanding of the language interference that may occur from cognitive and social demands is an important precursor for assessment and intervention that addresses everyday communication situations.

Aims

To determine how cognitively and socially demanding conditions affect micro- and macrolinguistic production for people with moderate, mild, or no aphasia during narrative discourse and to compare effects among groups.

Method

Thirty participants with mild (n = 9), moderate (n = 9), or no (n …

Teacher Motivational Behaviors In A Remote Versus An In-Person Class, Mariia Shishmareva, Jennifer Bown, Teresa Bell, Dr. Wendy Baker Smemoe, Dan Dewey

Faculty Publications

Motivation in language learning has been studied for quite a long time. However, until recent years, the focus has been on motivation in face-to-face (FTF) learning environments. Motivation in online learning can be different due to many factors. This study compared how a language instructor used motivational strategies in a FTF vs. in a synchronous online class; and how students reacted to these motivational strategies. For these purposes the Motivational Orientation of Language Teaching (MOLT) was used for observations. Results showed that while the teacher used many of the same motivational strategies in both sections, strategies in the categories social …

The New Marshmallow: The Effects Of Screen Use On Children's Ability To Delay Gratification, Benjamin Richardson, P. Thomas Fife, Joseph Steed, Caroline Crane, James Gaskin

Faculty Publications

In a digital age where screens are as ubiquitous as crayons once were, the relationship between screen use and a child’s development necessitates examination. This study investigates the effect of screen use—both by children and their parents—on children’s ability to delay gratification, a key predictor of future success. Utilizing an experimental design modeled after the Stanford Marshmallow Experiment, we found that children’s screen use did not significantly affect their ability to delay gratification. However, parental screen use for entertainment purposes was negatively associated with children’s capacity to delay gratification. Additionally, screens proved to be a more potent temptation than traditional …

Finding Peace After Betrayal By Healing Shattered Trust Schemas, Ashly Leavitt

Issues in Religion and Psychotherapy

No abstract provided.

In Theory: Дезинформация, Sidney Eric Dement

Russian Language Journal

This essay explains the debates and theoretical insights of the emerging transdisciplinary field of Disinformation Studies as a potential set of tools for designing and implementing curricula that include new media or other discussions of propaganda and censorship in the Russian language classroom. I argue that the terminology elucidated in Disinformation Studies can provide both an engaging lesson in Russian language as well as a pedagogically strategic focus on concepts that can motivate students to continue the study of Russian language and Russia-related disciplines. Section 2 provides a summary overview of representative works in the field of Disinformation Studies that …

Building Social Media Literacy In The Russian Language Classroom, Kelly Knickmeier Cummings

Russian Language Journal

This article presents ways to teach media literacy (ML) skills in Russian language classrooms with particular focus on developing proficiencies to navigate social media (SM) where information disorder is a critical concern. Because of its numerous configurations and applications, SM is understood broadly as “the creation and exchange of user-generated content.” After outlining critical concerns surrounding SM use, the discussion focuses on three conditions that affect the development of ML skills when trying to engage meaningfully online: cognitive vulnerabilities, unreliable narrators, and populist rhetoric. Developing an awareness of how these three conditions on SM impact decision-making and behavior online equips …

Russian Authoritarian Discourse Of The 20th And 21st Centuries As A Subject Of Study In The University Classroom, Yulia Denisova

Russian Language Journal

The ability of students to recognize and interpret various forms of propagandist speech within the context of authoritarian discourse is crucial for effective information literacy education. This article emphasizes the need to introduce a specialized section within university courses on Russian cultural history for foreign students learning Russian. We propose naming this section “Russian Authoritarian Discourse: Features of Propaganda Language.” Focusing on the relationship between language and social structures and exploring the typology of linguistic situations shaped by social factors, the proposed section is grounded in a sociolinguistic approach. The article presents practical tools for analyzing real-life and immediately relevant …

Students As Co-Creators Of A Russian Media Literacy Course, Katya Jordan, Jennifer Bown

Russian Language Journal

This paper reports on a 4th-year Russian course designed around information, media and technology literacy and focused on developing Advanced-level proficiency. The goals of this course include development of 21st century skills, with an emphasis on information and media literacy. This inquiry-based course follows the core principles of Open Architecture Curricular Design (Leaver & Campbell, 2015), including the use of a theme-based syllabus designed around authentic texts and learner involvement in the selection and delivery of content. The course focuses on current events and uses current authentic materials available through Russian-language news outlets. Students act as co-creators as they select …

Teaching Media Literacy Through Task-Based Instruction, Snezhana Zheltoukhova

Russian Language Journal

This article explores ways to apply the TBLT approach to teaching media literacy as part of an L2 Russian bridge course module. The primary goal of a bridge course is to equip students with the learning skills and tools needed to navigate various online resources, facilitating the transition from language-based instruction to content-based upper-level courses. The TBLT method aligns well with the dual objectives of teaching media literacy while simultaneously improving target language proficiency. In this article, I discuss a set of tasks designed to help students navigate Russian-language media and recognize various propaganda techniques. Additionally, I address some pedagogical …