Digital Commons Network^™

Increase Student Engagement In Online Writing Environments, Jonathan Balzotti, Jason K. Mcdonald, Kevin Haws, Amy Allen Rogers, Matthew J. Baker

Faculty Publications

This case study explores a type of educational simulation, an alternative reality game we call a playable case study (PCS), and how its use influenced student engagement in an online writing classroom. The goal of the simulation was to help students create professional communication artifacts and experience real-world professional communication situations. This article reports the effectiveness of the playable case study as a tool specifically for online writing instruction (OWI). The context of our research was a PCS called Microcore. Acting as interns for a company, students are asked to investigate a serious problem that occurs and present a solution …

Final Thoughts And Observations, James R. Allison, Heidi Roberts, Jerry D. Spangler

Faculty Publications

This chapter addresses three topics inspired by the discoveries made during Jackson Flat’s archaeological investigations. The first topic examines the implications of the discovery of early maize agriculture in the Far Western region. Our data suggest that the Far Western Basketmaker tradition developed on a trajectory separate from the Western Basketmaker groups associated with the White Dog Phase in the Four Corners region.

Fremont Smoke Mixtures: Botanical Analyses Of Pipes From Wolf Village, Goshen, Utah, Michael T. Searcy, Hannah Stefffensen, Scott Ure

Faculty Publications

Over several field seasons, ceramic and stone pipes were recovered from the Fremont site of Wolf Village (AD 1000-1100). Nine of the more complete pipes included residue and burned dottle that were analyzed for macrobotanical and microbotanical remains. Three were subjected to FTIR. These analyses represent the first Fremont pipes ever analyzed for botanical remains, and the results reported in this paper provide conclusions regarding possible smoke mixtures used by the Fremont. Contents of the pipes included remains of tobacco, plants from the Amaranthaceae family, maize fragments, grasses, and various fuel woods.

Passages From The Book Of Micah In The Book Of Mormon, Dana M. Pike

Faculty Publications

No abstract provided.

Do People With Apraxia Of Speech And Aphasia Improve Or Worsen Across Repeated Sequential Word Trials?, Tyson G. Harmon, Adam Jacks, Katarina L. Haley, Jessica D. Richardson, Elizabeth H. Lacey, Peter Turkeltaub

Faculty Publications

Purpose:

During motor speech examinations for suspected apraxia of speech (AOS), clients are routinely asked to repeat words several times sequentially. The purpose of this study was to understand the task in terms of the relationship among consecutive attempts. We asked to what extent phonemic accuracy changes across trials and whether the change is predicted by AOS diagnosis and sound production severity.

Method:

One hundred thirty-three participants were assigned to four diagnostic groups based on quantitative metrics (aphasia plus AOS, aphasia-only, and aphasia with two borderline speech profiles). Each participant produced four multisyllabic words 5 times consecutively. These productions were …

Mazes In Spanish-English Dual Language Learners After Language Enrichment: A Case Study, Casey L. Taliancich-Klinger, Connie Summers, Kai J. Greene

Faculty Publications

ABSTRACTThe number of Spanish-English dual language learners (DLLs) in the United States continues toincrease every year. In the absence of developmental language norms for DLLs it is importantto learn more about typical language production characteristics to distinguish typical fromatypical language characteristics. An area of language production with conflicting results inthe literature is the production of mazes. Mazes are interruptions in the forward flow oflanguage in the form of interjections, repairs or revisions of words and phrases. At elevatedrates, mazes may interrupt the communication process. A common practice in classroomsettings is to provide support for DLLs through small group activities such …

Uplifts, Respite, Stress, And Marital Quality For Parents Raising Children With Down Syndrome Or Autism, Tina M. Taylor, Jamie K. Easler, Susanne Olsen Roper, Jeremy B. Yorganson, James M, Harper

Faculty Publications

Direct, indirect, and partner effects estimated among uplifts, respite care, stress, and marital quality across mothers and fathers of children with autism spectrum disorder (n = 102) and Down syndrome (n = 111) were examined in this cross-sectional study. Parents of children with ASD who reported more uplifts and less stress individually reported better marital quality; these wives reported better marital quality as their husbands reported more uplifts and less stress. Wives with children with DS who reported more uplifts, individually along with their husbands reported less stress and better marital quality. Respite was directly associated with marital quality for …

Deconstructing Narratives About Artistic Mastery In Art Education, Mark Graham

Faculty Publications

A recurring challenge for art educators is how to include Black voices within the art curriculum. This challenge seems ever more relevant as a pandemic underlined the inequalities and injustices within our culture and society. A critical question for many White visual arts educators is: How do I, as a White educator, bring important issues of race, privilege, ideology, gender, and anti-racism into the art classroom? How can I help students to understand Whiteness as a cultural text and set about destabilizing White identity? How does one make space for an antiracist pedagogy? One way to begin conversations about these …

Factors That Affect Native English Speakers’ Comfort Levels When Communicating With Non-Native English Speakers, Kayla Nymeyer, Dan Dewey, William Eggington, Wendy Baker-Smemoe

Faculty Publications

This study explores native English speakers’ (NESs) self reported comfort levels when speaking with non-native English speakers (NNESs) from different first language (L1) backgrounds and in six different communication situations. NESs (n=122) listened to Spanish L1 and Chinese L1 NNESs with low, mid or high levels of English proficiency and rated their comfort level interacting with them. Results indicated that higher proficiency speakers were rated significantly higher (more comfortable as interlocutors) than Mid which were in turn rated higher than Low proficiency speakers. Spanish L1 speakers were rated higher than Chinese L1 speakers except at low proficiency levels. Ratings for …

A Textual Analysis Of Logograms In Chinese Ipo Roadshows: How Agreement Between Investors And Management Relates To Pricing And Performance, James C. Brau, James Cicon, Stephen R. Owen

Faculty Publications

We analyze the interaction between management and investors during Chinese IPO roadshows through Jaccard Similarity analysis of written Chinese logograms. We provide evidence that when agreement is high, investor optimism increases, leading to relatively large first-day underpricing. We further show that high agreement biases investors to systematically overestimate IPO prospects leading to poor long-run abnormal performance. Jaccard Similarity is different from current content analysis methodologies because it is language and culture agnostic, requiring no a priori construction of thematic dictionaries. Elimination of such dictionaries removes the danger that the researcher has imposed predispositions upon the study.

A Chatbot Tutor Can Lessen The Gender Confidence Gap In Information Systems Learning, Cherileigh Leavitt, Madison Corbin, Mark Keith, Ryan Schuetzler, Degan Kettles, Greg Anderson

Faculty Publications

Women are underrepresented in the information systems discipline as well as other STEM fields. A common explanation for the significant gender gap is the difference in women’s and men’s self-efficacy concerning information systems (IS) tasks and roles during their secondary education. As a potential solution, this study explores how chatbot tutors impact confidence differently between 136 women and men in an introductory programming course. Our findings confirmed prior research showing that while men have greater confidence in information systems tasks, there is no difference in performance in those tasks between women and men. Next, we found that a chatbot used …

Asynchronous Video Interviews And Artificial Intelligence: A Multi-Study Exploration, Tanner Skousen, Jacob Steffen, Cherileigh Chandler, Warren Rosengren, James Gaskin, Thomas O. Meservy

Faculty Publications

Asynchronous video interviews (AVIs) provide scalable, low-cost opportunities for matching interviewees and organizations. However, the implications of a shift from synchronous interviews aren’t fully understood, especially when design choices such as AI evaluations are employed. To better understand the impact of AVIs, we undertook an exploratory qualitative study in addition to an experiment. The first study involves 100 qualitative responses and exploratory quantitative tests on the relationships between coded values and demographic and trait variables of the respondents. Our second study tests the impact of AI feedback using a large online AVI service while accounting for various disadvantaged groups that …

Impressions Matter More Than Privacy: The Moderating Roles Of Affordances In The Relation Between Social Anxiety And Online Safety- Seeking Behaviors, Xue-Qin Yin, Sebastian Scherr, Lin Jin, James Gaskin, Jin-Liang Wang

Faculty Publications

Though socially anxious individuals tend to seek safety, little is known about whether this relationship depends on context, including the affordances of social networking sites (SNSs) to provide anonymity and publicness, and whether safety-seeking can be explained by impression management, privacy calculus or both. Based on the psychobiological model of social anxiety, we conducted two studies (Study 1: N = 103, Study 2: N = 1,184) to examine the contextual dependence of safety-seeking behaviors and to disentangle which types of concerns mediate the effect of social anxiety on safety-seeking behaviors. Results indicated that socially anxious individuals tend to seek safety …

Environmental Corporate Social Responsibility And Pro-Environmental Behavior: The Effect Of Green Shared Vision And Personal Ties, Badar Latif, Nuwan Gunarathne, James Gaskin, Tze San Ong, Mohsin Ali

Faculty Publications

Environmental corporate social responsibility (ECSR) has recently gained traction among academics, practitioners, and policymakers as a critical driver of sustainable development. However, the impact of ECSR on actual pro-environmental behavior remains unclear in the literature, particularly in the context of developing countries. Grounded in the social exchange and social network theories, this study examines the effect of ECSR on proenvironmental behavior via the mediation of a green shared vision and the moderation of two types of personal ties (business ties and political ties). Data was collected and analyzed from 375 manufacturing sector employees in Pakistan at two time periods. The …

Incremental Improvements: Examining Instructional Changes And Rationales Of K-12 Online Teachers Using The Picrat And 4e Frameworks, Jered Borup, Rocio Quiroga Velasquez, Charles R. Graham, Leanna Archambault, Royce Kimmons

Faculty Publications

Teacher preparation programs have been slow to prepare teachers for the online environment, leaving many online teachers needing to learn on the job. However, little research has examined how online teachers grow as educators. One way to better understand this growth is to examine the changes online teachers make in their instruction and their rationales for making them. In this qualitative case study, we surveyed online teachers three times during an academic year regarding their instructional changes. Participants described these changes and categorized them on a modified PICRAT matrix to indicate if the changes made student learning more passive, interactive, …

Providing Institutional Support For Academic Engagement In Online And Blended Learning Programs, Sara Tuiloma, Charles R. Graham, Adriana María Martinez Arias, Diana Maria Parra Caicedo

Faculty Publications

In this paper, we examine how universities can evaluate the level of support they provide to help their students with affective, behavioral, and cognitive engagement in their online and blended learning experiences. Additionally, it identifies what types of supports help students engage academically and what barriers hinder their online engagement. Using a survey instrument sent to university students (n = 1295), we conducted a mixed-methods analysis to understand better how students feel the institution supports their online engagement and what barriers they experience. To accomplish this, we addressed the following research questions: (1) How do students feel the institution supports …

Foundations Of Online Learning: Challenges And Opportunities, Christine Greenhow, Charles R. Graham, Matthew J. Koehler

Faculty Publications

Online learning—learning that involves interactions that are mediated through using digital, typically internet-based, technology—is pervasive, multi-faceted, and evolving, creating opportunities and challenges for educational research in the wake of the COVID-19 pandemic. In this special issue, we advance an interdisciplinary agenda for online learning research at the intersection of educational technology, educational psychology, and the learning sciences. In this first article in the issue, we define online learning including its variants, review historical and current contexts, explore its multidimensionality, and assert key issues shaping contemporary online learning. We propose five important lenses: community, engagement, pedagogy, equity, and design-based research, through …

The Innovation And Reporting Consequences Of Financial Regulation For Young Life-Cycle Firms, Abigail Allen, Melissa F. Lewis-Western, Kristen Valentine

Faculty Publications

Firm life-cycle stage reflects a firm’s current strategic direction toward exploration independent of age or size. We provide evidence that young life-cycle firms are particularly vulnerable to negative innovation consequences from financial regulation but do not appear to experience any compensating financial reporting quality (FRQ) benefits. Using a generalized difference-indifferences design around Sarbanes Oxley Act of 2002 (SOX), we document a significant reduction in both research and development (R&D) spending and innovation outputs for young life-cycle stage firms after regulation. Declines in innovation manifest both from the diversion of scarce resources and from the imposition of an organizational culture mismatched …

Preparer Opposition And Strategic Implementation Of Governmental Accounting Standards: Evidence From Public Pension Accounting Reform, Abigail Allen, Reining C. Petacchi

Faculty Publications

Widely acknowledged as one of the most controversial standards in governmental accounting, GASB 67/68 radically altered both the recognition and measurement for defined benefit public pensions. The standards require the recognition of previously only disclosed unfunded pension liabilities and increase the magnitude of reported pension liabilities by requiring the partial incorporation of a market-based discount rate. While the recognition proposal was unaltered from its initial conception to the final standards, the discount rate proposal was significantly attenuated after the initial proposal met with unanimous preparer opposition. Accordingly, we examine what incentives drive preparer lobbying positions, whether such lobbying is aligned …

An Fmri Investigation Of The Neurocognitive Processing Of Measures And Strategic Objectives, Paul Black, C. Brock Kirwan, Thomas Meservy, William B. Tayler, Jeffrey O. Williams

Faculty Publications

A central feature of most organizations is the use of measures to represent key elements of performance across multiple strategic objectives. Prior research has demonstrated a tendency for individuals to treat these measures as though they are the higher-order strategic objectives the measures were intended to represent, as opposed to imperfect representations of those strategic objectives—a phenomenon labeled surrogation. We employ an experiment to further understand this phenomenon. In this study, we capture neural activation when processing measures and when processing strategic objectives. We find that differences in brain activity when processing measures and strategic objectives are similar to the …

Perceptions Of Robotic Process Automation In Big 4 Public Accounting Firms: Do Firm Leaders And Lower-Level Employees Agree?, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood

Faculty Publications

The use of Robotic Process Automation (RPA) is a recent innovation in the public accounting industry, and the Big 4 firms are at the forefront of its implementation. This paper examines how the adoption and use of RPA is affecting the perceived work experience of firm leaders and lower-level employees at Big 4 accounting firms. We interview 14 RPA leaders, survey 139 lower-level employees, and compare and contrast their responses. We find that the two groups generally agree that RPA is having a positive influence on the profession. Both groups believe that RPA is positively changing the work employees perform …

A Framework For Using Robotic Process Automation For Audit Tasks, Marc Eulerich, Justin Pawlowski, Nathan J. Waddoups, David A. Wood

Faculty Publications

The ability to automate tasks and processes using robotic process automation (RPA)—or the development of bots—is receiving significant attention in accounting. Auditors often struggle to know what tasks to automate and how to prioritize bot development. Drawing upon sociotechnical systems theory and using a design science methodology, we develop and validate a three-step evaluation framework to assist auditors as they decide what activities to automate. We validate this framework using interviews, surveys of experienced internal and external auditors, and two case studies. By developing and validating our framework through the lens of sociotechnical systems theory, we also provide several insights …

Publication Benchmarking Data Based On Faculty Promoted At The Top 200 Worldwide Accounting Research Institutions, Jared S. Moon, Scott L. Summers, Nathan J. Waddoups, David A. Wood

Faculty Publications

The primary purpose of this paper is to update and extend past promotion benchmarking studies. We update prior benchmarking studies by providing publication benchmarking data for faculty promoted between 2013 and 2019, inclusive. We extend prior benchmarking studies by evaluating a larger number of institutions (the top 200 worldwide accounting institutions), using a more global journal list, and providing sensitivity analyses between journal lists. We group institutions based on rankings and report a possible minimum publication hurdle for each group in each journal category. In addition, we provide data on the mix, or percentage, of publications in each journal category …

Internal Auditors’ Role In Organizational Innovation: A Social Network Perspective, Margaret H. Christ, Anna Eulerich, Marc Eulerich, David A. Wood

Faculty Publications

Organizations use innovations to adapt, grow their business, and differentiate themselves from their competitors. However, innovations can introduce new risks to the organization that the internal audit function (IAF) should address. We interview and survey internal auditors about how they respond to innovations, such as the use of emerging technologies, adopted by their organizations. We find that social network theory provides a useful lens through which to interpret our interview results and to guide our survey development and analysis. In particular, we find that the embeddedness of the internal auditors with management, but not with the audit committee, is a …

Earnings Virality*, Brett Campbell, Michael S. Drake, Jacob Thornock, Brady Twedt

Faculty Publications

We examine the determinants and market consequences associated with earnings announcements going viral on social media, a phenomenon we label “earnings virality.” Using a comprehensive panel of historical Twitter data, we find that the typical earnings announcement receives relatively little social media coverage, but others go viral on social media, quickly reaching the feeds of millions of people. We find that viral earnings announcements generally have Twitter content that is more extreme in tone and contains less unique content. Further, earnings virality is positively associated with revenue surprises, investor recognition, retail investor ownership, and retail investor trading around the announcement. …

A Review Of Sensory Imagery For Consumer Psychology, Ryan S. Elder, Aradhna Krishna

Faculty Publications

his review of mental imagery research has the core objective of fostering more research on the topic of sensory imagery. The review is organized around a conceptual framework highlighting (a) how mental imagery is formed, (b) the elicitation and elaboration of mental imagery, (c) the multi-modal nature of sensory imagery, and (d) the consumer behavior consequences of mental imagery. This conceptual framework provides many new lenses through which researchers can view prior findings, and thereby motivates innovative new research ideas. Future research directions are provided in each section of the review, with additional unexplored opportunities presented in a final section

A Framework For Phronetic Ldt Theory, Jason K. Mcdonald

Faculty Publications

My purpose in this chapter is to offer a reimagined view of theory in the field of learning design and technology (LDT). Instead of viewing theory as an external storehouse of knowledge, or a rule-like system for professionals to apply, in this framework theory is viewed as an orienting aid that supports practitioners as they refine their personal capacities for perception, discrimination, and judgment. Theory plays this orienting role as it offers insights into LDT-relevant practical knowledge, productive heuristics, points professionals towards opportunities to act, or identifies significant patterns and forms of excellence to which they can pay attention as …

A Simple Approach To Better Distinguish Real Earnings Manipulation From Strategy Changes, Theodore E. Christensen, Adrienna Huffman, Melissa F. Lewis-Western, Kristen Valentine

Faculty Publications

Researchers typically infer real earnings management when a firm’s operating and investing activities differ from industry norms. A significant problem with classifying deviations from industry averages as myopic earnings management is that companies can change their operating and investing decisions for strategic business reasons rather than to mislead stakeholders. Using principal components analysis, we systematically evaluate existing measures and develop a comprehensive real activities measure to better capture earnings manipulation. Our measure reflects (i) deviations from industry averages across multiple activities and (ii) other signals of manipulation. This approach is promising because, although there are many sources of abnormal activities, …

Students Coming Prepared To Class? A Review Of The Literature With A Call To Research, Melissa P. Larson, Jace Linnell

Faculty Publications

In this literature review, we show that little attention has been given to pre-class learning in a flipped classroom setting. To support learning, a flipped classroom shifts the learning of basic content from a classroom setting to a pre-class setting, thereby freeing up time within class for more active learning activities. Active learning activities support student-centered learning as peers collaborate with deep application of pre-class learning concepts. Thus, higher-order skills of critical thinking and lifelong learning, which are valued in the accounting education curriculum and profession, can be developed through a flipped classroom pedagogy. However, if pre-class learning is not …

The Impact Of Managerial Discretion In Revenue Recognition: A Reexamination*, Linda A. Myers, Roy Schmardebeck, Timothy Seidel, Michael D. Stuart

Faculty Publications

Although the FASB and IASB conceptual frameworks identify relevance and faithful representation as the fundamental qualitative characteristics of useful information, prior research suggests that revenue recognition accounting standards that restrict managerial discretion resulted in improved faithful representation but reduced relevance. We use the adoption of Accounting Standards Update (ASU) 2009-13 and ASU 2009-14 to examine the effects of increased managerial discretion to accelerate revenue recognition in multiple-deliverable arrangements; that is, transactions where vendors sell multiple products or services that are delivered at different points in time. We find that increased discretion results in an increase in the relevance of reported …