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Articles 1921 - 1950 of 17159
Full-Text Articles in Entire DC Network
The Nephite Metaphor Of Life As A Probation: Rethinking Nephi’S Portrayal Of Laman And Lemuel, Noel B. Reynolds
The Nephite Metaphor Of Life As A Probation: Rethinking Nephi’S Portrayal Of Laman And Lemuel, Noel B. Reynolds
Interpreter: A Journal of Latter-day Saint Faith and Scholarship
Commentaries on Nephi’s first book tend to interpret the fraternal struggles it reports as historical facts that are meant primarily to invite readers’ evaluative responses. While recognizing the historical character of the facts marshalled by Nephi, this paper will argue that the author transposes that history into an allegory meant to inspire his readers in all times and places to abandon prevailing metaphors of life that are focused on the attainment of worldly goods and pleasures. In their place, Nephi offers the revealed metaphor of life as a day of probation taught to him and his father in their great …
"He Is God; And He Is With Them", Matthew L. Bowen
"He Is God; And He Is With Them", Matthew L. Bowen
BYU Studies
The prophet Isaiah foretold to Ahaz and the house of David: “Therefore the Lord himself shall give you a sign; Behold, a virgin shall conceive, and bear a son, and shall call his name Immanuel” (Isa. 7:14). Latter-day Saints often interpret and teach the “Immanuel” prophecy of Isaiah 7:14 as a simple, straightforward messianic prophecy with a single fulfillment in the birth of Jesus Christ. Most pay little attention to the historical circumstances in which Isaiah gave the prophecy—namely, the Syro-Ephraimite crisis prior to the Assyrian invasion in the eighth century BCE. The idea of a more immediate, contemporary fulfillment …
Embracing Our Highest Worship: Some Thoughts On Our Approach To The Temple, Tyler Johnson
Embracing Our Highest Worship: Some Thoughts On Our Approach To The Temple, Tyler Johnson
BYU Studies
I understate the matter when I say the temple strikes different Church members differently. I have friends who entered the temple for the first time many years ago and felt immediately at home. Indeed, they resonate with President Henry B. Eyring, who once said, “The first time I walked just a few feet into the temple I had the feeling that I had been here before. In an instant, the thought came to me that what I recognized was a sense of peace beyond anything I had felt before in this life, but that I seemed to recognize, and almost …
Coming And Going To Zion: An Analysis Of Push And Pull Factors Motivating British Latter-Day Saint Emigration, 1840–60, Samuel Benson
Coming And Going To Zion: An Analysis Of Push And Pull Factors Motivating British Latter-Day Saint Emigration, 1840–60, Samuel Benson
BYU Studies
In 1863, acclaimed British writer Charles Dickens boarded a New York–bound emigrant ship docked at Liverpool. He was not a passenger but an observer; the subjects of his study were more than eight hundred Latter-day Saint emigrants aboard the ship Amazon. Dickens’s stated purpose, as he later wrote in The Uncommercial Traveller, was “to bear testimony against them if they deserved it,” but to his surprise, he instead found “the pick and flower of England.” Dickens lauded the Latter-day Saints’ politeness and their “aptitude for organisation,” and he praised their leader, Apostle George Q. Cannon. By the end …
Your Daddy Or Your Father?— Mimetic Desire Versus Christian Fatherhood, Bryce Dixon
Your Daddy Or Your Father?— Mimetic Desire Versus Christian Fatherhood, Bryce Dixon
BYU Studies
“The Yankees are my Daddy,” the Boston Red Sox pitcher Pedro Martinez famously announced following the loss of some critical baseball games to their New York City rivals. The idiom “Daddy” refers to a victor’s domination over a loser in a competition. The winner becomes the Daddy, and the loser the submissive child. Ironically, a Red Sox player, David Ortiz—nicknamed “Big Papi,” or “Big Daddy” in Spanish—became the Yankees’ “Daddy” when his batting heroics led the Red Sox to a miraculous comeback win over the Yankees in the 2004 playoffs, reversing the “curse of the Bambino” that was believed to …
"Show Them Unto No Man", Barry R. Bickmore
"Show Them Unto No Man", Barry R. Bickmore
BYU Studies
Members of The Church of Jesus Christ of Latter-day Saints (LDS) who attempt to educate themselves about the history of their religion can sometimes be confronted with a bewildering array of interpretations made by historians who range in perspective from traditional believers to atheists and include numerous variations in between. When asked about the origins of such discrepancies, the historians will naturally refer to biases exhibited by the others and perhaps even to their own possible sources of bias.
A Close Look At Scriptural Teachings Regarding Jesus Feeling Our Pains As Part Of His Atonement, Scott C. Woodward
A Close Look At Scriptural Teachings Regarding Jesus Feeling Our Pains As Part Of His Atonement, Scott C. Woodward
BYU Studies
Scriptural teachings regarding the Atonement of Jesus Christ represent the most important and cherished doctrine of The Church of Jesus Christ of Latter-day Saints. Elder Richard G. Scott emphasized its importance, stating, “The atonement of Jesus Christ is the single most significant event that ever has or ever will occur.” Elder Neal A. Maxwell called it “the central act in all of human history” and “the hinge on which all else that finally matters turned.” And Elder Bruce R. McConkie declared it to be “the center and core and heart of revealed religion.”
Was Joseph Smith A Money Digger?, Steven C. Harper
Was Joseph Smith A Money Digger?, Steven C. Harper
BYU Studies
Was not Jo Smith a money digger?” It’s a legitimate, frequently asked question from Joseph Smith’s day to ours. An early Latter-day Saint newspaper, the Elders’ Journal, asked and then answered that question in a pair of articles published in 1837 and 1838. The first article teased readers with a list of provocative “questions which are daily and hourly asked by all classes of people whilst we are traveling,” then promised that answers would follow in a subsequent issue. The second article answered candidly: “Yes.” Joseph Smith was a money digger, meaning that he dug for buried treasure. “But,” …
Explaining Racial Disparities In Personal Bankruptcy Outcomes, Bronson Argyle, Sasha Indarte, Benjamin Iverson
Explaining Racial Disparities In Personal Bankruptcy Outcomes, Bronson Argyle, Sasha Indarte, Benjamin Iverson
Faculty Publications
We document substantial racial disparities in consumer bankruptcy outcomes and investigate the role of racial bias in contributing to these disparities. Using data on the near universe of US bankruptcy cases and deep-learning imputed measures of race, we show that Black filers are 21 and 3 percentage points (pp) more likely to have their bankruptcy cases dismissed without any debt relief in Chapters 13 and 7, respectively. We uncover strong evidence of racial homophily in Chapter 13: Black filers are 10 pp more likely to be dismissed when randomly assigned to a white bankruptcy trustee. To interpret our findings, we …
Mindfulness As Art Education, Self-Inquiry, And Artmaking, Mark Graham, Rebecca Lewis
Mindfulness As Art Education, Self-Inquiry, And Artmaking, Mark Graham, Rebecca Lewis
Faculty Publications
This article presents an overview and continuation of a study investigating how artist awareness and critical response might provide a better understanding of mindfulness and its practice within art education. While there are distinct advantages to mindfulness practices in education, these practices might also have problematic aspects, such as helping people conform to oppressive structures in education rather than questioning them. The pandemic of 2020–2021 accentuated student concerns with social, emotional, and mental health and illuminated possible benefits of mindfulness practice. Results show that preservice art education students used mindfulness and data visualization to connect art and self-inquiry. Important findings …
The Women In The Wrong Uniform, Sarai Silva
The Women In The Wrong Uniform, Sarai Silva
AWE (A Woman’s Experience)
It was past midnight when Dora Barrios and Betty Nuñez Zeiss stumbled upon José Díaz's beaten body--two stab wounds, broken bones, and severe facial damage. The girls alerted the neighbors, who rushed him to the hospital, but to no avail. In the following days, the Los Angeles Times published various articles about the murder of the twenty-two-year-old.
Qualitative Oral-Presentation Feedback: Comparisons From Business Professionals, Instructors, And Student Peers, Matt Baker, William H. Baker
Qualitative Oral-Presentation Feedback: Comparisons From Business Professionals, Instructors, And Student Peers, Matt Baker, William H. Baker
Faculty Publications
Previous studies compare quantitative feedback ratings of student peers and instructors, but new presentation-feedback technologies enable qualitative-feedback comparison. This study extends previous research by comparing qualitative feedback and business professionals’ feedback. Compared to the professionals, the instructors provided similar feedback types and sentiment; students, however, de-emphasized message delivery and made fewer suggestions for improvement. The results suggest that students may need additional practice in critiquing message delivery and in suggesting needed improvements in their peers’ oral presentations. The study also provides a methodology using the new technologies for instructors to calibrate their own and their students’ feedback with professionals’ feedback.
The Icfr Process: Perspectives Of Accounting Executives At Large Public Companies, Eldar Maksymov, Jeffrey Pickerd, T. Jeffrey Wilks, Devin Williams
The Icfr Process: Perspectives Of Accounting Executives At Large Public Companies, Eldar Maksymov, Jeffrey Pickerd, T. Jeffrey Wilks, Devin Williams
Faculty Publications
The Sarbanes-Oxley Act charges management with the primary responsibility for internal control over financial reporting (ICFR). However, prior research tells us little about the ICFR process from management’s perspective. We develop a theoretical model of the ICFR process from management’s perspective and examine that model by surveying 145 and interviewing 35 accounting executives at large US public companies. Our primary finding is that executives feel constrained in their ability to direct ICFR and hold perspectives that reflect these constraints. Specifically, most executives feel compelled by auditors to follow the PCAOB’s preferences even though executives believe these preferences often tend to …
Measurement Error, Fixed Effects, And False Positives In Accounting Research, Jared Jennings, Jung Min Kim, Joshua A. Lee, Daniel Taylor
Measurement Error, Fixed Effects, And False Positives In Accounting Research, Jared Jennings, Jung Min Kim, Joshua A. Lee, Daniel Taylor
Faculty Publications
We show theoretically and empirically that measurement error can bias in favor of falsely rejecting a true null hypothesis (i.e., a “false positive”) and that regression models with high-dimensional fixed effects can exacerbate measurement error bias and increase the likelihood of false positives. We replicate inferences from prior work in a setting where we can directly observe the amount of measurement error and show that the combination of measurement error and fixed effects materially inflates coefficients and distorts inferences. We provide researchers with a simple diagnostic tool to assess the possibility that the combination of measurement error and fixed effects …
Pattern-Based Target Selection For Treatment Of Irregular Past Tense: A Single-Case Experimental Design For Children With Developmental Language Disorder, Kirsten M. Russell, Amy Wilder, Julie L. Wambaugh
Pattern-Based Target Selection For Treatment Of Irregular Past Tense: A Single-Case Experimental Design For Children With Developmental Language Disorder, Kirsten M. Russell, Amy Wilder, Julie L. Wambaugh
Faculty Publications
Purpose: Many children with developmental language disorder (DLD) demonstrate
difficulty inflecting irregular past tense verbs. We evaluated using phonological-
based patterns (i.e., schemas) to select targets for treatment of irregular verb inflection for children with DLD. We hypothesized this approach would result in acquisition of treated verbs, generalization to untreated verbs within the same phonological schema, and increased use of correct irregular verbs in naturalistic contexts. Method: Treatment was provided to three 7-year-old participants with DLD in the context of multiple baseline designs across behaviors and participants. Phonological schemas included vowel change, final alveolar, and dual change irregular verbs. Treatment …
Low-Fidelity Design Optimization And Parameter Sensitivity Analysis Of Tilt-Rotor Evtol Electric Propulsion Systems, Tyler Critchfield, Andrew Ning
Low-Fidelity Design Optimization And Parameter Sensitivity Analysis Of Tilt-Rotor Evtol Electric Propulsion Systems, Tyler Critchfield, Andrew Ning
Faculty Publications
Urban air mobility requires a multidisciplinary approach to tackle the important chal- lenges facing the design of these aircraft. This work uses low-to-mid fidelity tools to model rotor aerodynamics, blade structures, vehicle aerodynamics, and electric propulsion for a tilt-rotor electric vertical takeoff and landing (eVTOL) aircraft. We use gradient-based design optimization and extensive parameter sensitivity analysis to explore the design space and complex tradeoffs of tilt-rotor distributed electric propulsion systems.
Prairie Roots Run Deep: A Geologically Grounded History Of Elk Horn, Iowa, Warren Watson
Prairie Roots Run Deep: A Geologically Grounded History Of Elk Horn, Iowa, Warren Watson
The Bridge
Clay Township is located in the southeast corner of Shelby County, Iowa. It is made up of thirty-six one-mile square sections. The top tier of sections one through six are somewhat larger due to a surveying correction. It was one of the last townships in Shelby County to be settled. The first settlers were drawn to the northeast corner of Shelby County in the late 1840s and early 1850s. Once a Dane got a foothold in Clay Township in the 1860s, the area became populated quickly. It was eventually settled by the largest contingent of Danes in America. This is …
Evaluation Of A Complexity-Based Morphosyntactic Treatment For Children With Language Disorders Of Mixed Etiologies, Kirsten M. Russell
Evaluation Of A Complexity-Based Morphosyntactic Treatment For Children With Language Disorders Of Mixed Etiologies, Kirsten M. Russell
Faculty Publications
Language disorder is characterized by difficulty with the comprehension and production of different aspects of language. School-aged children with developmental language disorder (DLD) and school-aged children with Down syndrome (DS) demonstrate similar deficits in the area of morphosyntax, which often creates barriers during social interactions and for academic learning. Although affected children may receive intervention, progress can be slow. Selecting appropriate treatment targets is critical for effective intervention. Traditional approaches for selecting treatment targets are based on developmental readiness (i.e., developmental) or functional need (i.e., remedial). However, intervention utilizing targets selected by these methods produce only modest results, despite a …
Does Audit Regulation Improve The Underlying Information Used By Managers? Evidence From Pcaob Inspection Access And Management Forecast Accuracy, Brant E. Christensen, Lijun (Gillian) Lei, Sydney Qing Shu, Wayne Thomas
Does Audit Regulation Improve The Underlying Information Used By Managers? Evidence From Pcaob Inspection Access And Management Forecast Accuracy, Brant E. Christensen, Lijun (Gillian) Lei, Sydney Qing Shu, Wayne Thomas
Faculty Publications
Survey evidence and academic research raise the possibility that audit regulation can impact not only the information contained in external financial reports but also the internal information used by management. We investigate this possibility by examining the improvement in management forecast accuracy around initiation of the Public Company Accounting Oversight Board's (PCAOB) international inspection program. Consistent with managers having improved information, we find that managers issue more accurate forecasts following PCAOB inspection access. Multiple additional analyses support that an improved information environment is the mechanism underlying our results, and this effect is distinct from, and incremental to, any effects of …
Auditing With Data And Analytics: External Reviewers’ Judgments Of Audit Quality And Effort, Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, Jeffrey Pickerd
Auditing With Data And Analytics: External Reviewers’ Judgments Of Audit Quality And Effort, Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, Jeffrey Pickerd
Faculty Publications
Audit firms hesitate to take full advantage of data and analytics (D&A) audit approaches because they lack certainty about how external reviewers evaluate those approaches. We propose that external reviewers use an effort heuristic when evaluating audit quality, judging less effortful audit procedures as lower quality, which could shape how external reviewers evaluate D&A audit procedures. We conduct two experiments in which experienced external reviewers evaluate one set of audit procedures (D&A or traditional) within an engagement review, while holding constant the procedures’ level of assurance. Our first experiment provides evidence that external reviewers rely on an effort heuristic when …
The Spillover Effect Of Sec Comment Letters Through Audit Firms, Kenneth L. Bills, Ryan Cating, Chenxi Lin, Timothy Seidel
The Spillover Effect Of Sec Comment Letters Through Audit Firms, Kenneth L. Bills, Ryan Cating, Chenxi Lin, Timothy Seidel
Faculty Publications
This study examines whether auditors serve as a conduit for disseminating Securities and Exchange Commission (SEC) views on reporting and disclosure matters as the result of being privy to clients’ SEC comment letters. This examination is important because auditors’ involvement in, and private access to, clients’ comment letters can enhance the timeliness of dissemination and have a constraining influence on reporting or disclosure choices that diverge from SEC views. Among clients with a greater expectation of impaired goodwill that do not receive a comment letter with a goodwill-related comment, we find a greater likelihood of goodwill impairment when the audit …
Does Gender And Ethnic Diversity Among Audit Partners Influence Office-Level Audit Personnel Retention And Audit Quality?, Eric R. Condie, Ling Lei Lisic, Timothy Seidel, J. Mike Truelson, Aleksandra "Ally" B. Zimmerman
Does Gender And Ethnic Diversity Among Audit Partners Influence Office-Level Audit Personnel Retention And Audit Quality?, Eric R. Condie, Ling Lei Lisic, Timothy Seidel, J. Mike Truelson, Aleksandra "Ally" B. Zimmerman
Faculty Publications
Motivated by prior literature on organizational identification and 23 semistructured interviews with a variety of U.S. audit partners and directors, we examine whether the gender and ethnic diversity of an office’s audit partners influences the retention of the office’s audit professionals and the quality of the audits conducted by the office. Using hand-collected data on U.S. audit partners, we find that greater levels of (or changes in) diversity in office audit partners’ gender and ethnicity are associated with lower (reduced) turnover among office audit professionals and higher (increased) office-level audit quality. To provide further insight into the audit quality results, …
Reduced Audit Quality Acts: A Review And Organizational Model, Troy A. Hyatt, Douglas F. Prawitt, Kyle M. Stubbs
Reduced Audit Quality Acts: A Review And Organizational Model, Troy A. Hyatt, Douglas F. Prawitt, Kyle M. Stubbs
Faculty Publications
With increasing regulatory focus on improving audit quality, research on drivers of audit quality remains important to academics, professionals and regulators. One compelling branch of this research focuses on auditors' intentional actions that reduce audit quality, often referred to in the literature as reduced audit quality acts (RAQAs). This paper provides a review and synthesis of the RAQA literature, including a unifying definition for RAQAs and a model for organizing past and future RAQA research. With the model, we explore antecedents to RAQAs as well as the discovery of, responses to and subsequent consequences of RAQAs. We also discuss potential …
Balancing Loyalties: A Behavioral Study On How The Quality Of Supervisor-Subordinate Relationships Affects Whistleblowing Intentions, Jace B. Garrett, Douglas F. Prawitt, Kyle Sopp
Balancing Loyalties: A Behavioral Study On How The Quality Of Supervisor-Subordinate Relationships Affects Whistleblowing Intentions, Jace B. Garrett, Douglas F. Prawitt, Kyle Sopp
Faculty Publications
While high-quality relationships among employees yield many benefits to organizations, they may have unintended consequences for whistleblowing. In a first experiment, we investigate whether high-quality employee-supervisor relationships reduce employees’ willingness to report supervisor wrongdoing through an internal hotline. We also investigate whether the quality of such relationships mitigates the effect of evidence strength on reporting intention. In a second experiment, we test the robustness of the effects of relationship quality and evidence strength on employees’ willingness to report wrongdoing identified in our first experiment, but to an external auditor. We also examine two factors that may mitigate the negative effect …
Current Issues Faced By Controllers, Anthony C. Bucaro, T. Jeffrey Wilks, Christopher Yust
Current Issues Faced By Controllers, Anthony C. Bucaro, T. Jeffrey Wilks, Christopher Yust
Faculty Publications
We conduct a series of semi-structured interviews with controllers and chief accounting officers from large public and private companies—over half are Fortune 500—to identify the current issues faced by the controllership function. We map these issues into the Institute of Management Accountants (IMA®) Management Accounting Competencies and highlight recent research that addresses these issues and where there are gaps. Our findings suggest three IMA competencies that weigh heavily on controllers’ minds: (1) collaboration, teamwork, and relationship management; (2) information systems and technology; and (3) talent management. Finally, we describe how the insights from controllers suggest important improvements to accounting curriculum …
Typing Fast Versus Typing Slow: Using Typing Dynamics To Reveal Authentic And Imposter Users, David Kim, Joseph S. Valacich, Jeffrey L. Jenkins, Manasvi Kumar
Typing Fast Versus Typing Slow: Using Typing Dynamics To Reveal Authentic And Imposter Users, David Kim, Joseph S. Valacich, Jeffrey L. Jenkins, Manasvi Kumar
Faculty Publications
Real-time assessment of users' cognitive states has practical importance, allowing organizations to infer user behaviors. Realizing its importance, prior studies – specifically those using mouse cursor movements – have applied various theories to answer a similar question, i.e., how does a high cognitive load influence the users' device usage behavior? While numerous activities can increase cognitive load, we argue that the mechanisms behind how humans process information can more holistically be explained using Dual Process Theory (DPT) (i.e., when cognitive load is either low or high) and can be applied under a broad range of usage contexts. Using a within-participant …
Life After Death: A Field Experiment With Small Businesses On Information Frictions, Stigma, And Bankruptcy, Shai Bernstein, Emanuele Colonnelli, Mitchell Hoffman
Life After Death: A Field Experiment With Small Businesses On Information Frictions, Stigma, And Bankruptcy, Shai Bernstein, Emanuele Colonnelli, Mitchell Hoffman
Faculty Publications
In an RCT with US small businesses, we document that a large share of firms are not well-informed about bankruptcy. Many assume that bankruptcy necessarily entails the death of a business and do not know about Chapter 11, where debts are renegotiated so that the business can continue operating. Firms also exhibit bankruptcy-related stigma, believing that bankruptcy is embarrassing, a sign of failure, and a negative signal to employees and customers. Short educational videos that address information or stigma increase knowledge and decrease stigma, both immediately and durably over 4 months. Videos increase reported interest in using Chapter 11 bankruptcy …
Barriers To A Cybersecurity Career: Analysis Across Career Stage And Gender, Justin Scott Giboney, Bonnie Brinton Anderson, Geoffrey A. Wright, Shayna Oh, Quincy Taylor, Megan Warren, Kylie Johnson
Barriers To A Cybersecurity Career: Analysis Across Career Stage And Gender, Justin Scott Giboney, Bonnie Brinton Anderson, Geoffrey A. Wright, Shayna Oh, Quincy Taylor, Megan Warren, Kylie Johnson
Faculty Publications
The demand for cybersecurity professionals is high—especially for women. Efforts to attract women to cybersecurity careers are not meeting goals of equal representation. Researchers have not yet identified a theoretical rationale for the differences. To provide a theoretical rationale, we investigate barriers to a cybersecurity career based on career stages defined by Super (1957) and gender. Concerns about a cybersecurity career differ between girls, young adult women, and mid-career women. Girls feel an un- awareness of opportunity and requisite training, whereas adult women are concerned that they will be undervalued in a male-dominated field, and mid-career women are concerned about …
Speed-Accuracy Tradeoffs In Decision Making: Perception Shifts And Goal Activation Bias Decision Thresholds, Jeff Larson, Guy Hawkins
Speed-Accuracy Tradeoffs In Decision Making: Perception Shifts And Goal Activation Bias Decision Thresholds, Jeff Larson, Guy Hawkins
Faculty Publications
A fundamental aspect of decision making is the speed-accuracy tradeoff (SAT): slower decisions tend to be more accurate, but because time is a scarce resource people prefer to conclude decisions more quickly. The current research adds to the SAT literature by documenting two previously unrecognized influences on the SAT: perception shifts and goal activation. Decision makers’ perceptions of what constitutes a fast or a slow decision, and what constitutes an accurate or inaccurate decision, are based on prior experience, and these perceptions influence decision speed. Similarly, previous experience in a decision context associates the context with a particular decision goal. …
A Multi-Measure Approach For Lexical Diversity In Writing Assessments: Considerations In Measurement And Timing, Kelly Woods, Brett James Hashimoto, Earl K. Brown
A Multi-Measure Approach For Lexical Diversity In Writing Assessments: Considerations In Measurement And Timing, Kelly Woods, Brett James Hashimoto, Earl K. Brown
Faculty Publications
Several researchers (e.g., Gebril & Plakans, 2016; Crossley & McNamara, 2012) have noted a relationship between lexical diversity (LD) and writing proficiency. Previous research has indicated that typical LD measures can account for as much as 44 % of variability in writing proficiency (Crossley et al., 2011). However, it remains unclear which of the numerous LD measures (or combination of measures) that exist best predict writing proficiency (e.g., McCarthy & Jarvis, 2010). The present study addresses these issues using scored writing assessment samples from 911 ESL students. LD was assessed with a battery of ten measures through the Python lexical-diversity …