Digital Commons Network^™

Liberty Jail: Seedbed For Eternal Temple Blessings, Steven L. Olsen

BYU Studies

The difficult Missouri winter of 1838–39 exacerbated an emerging existential crisis for The Church of Jesus Christ of Latter-day Saints and its founding prophet, Joseph Smith. Latter-day Saints were being driven from their homes and killed by armed militias who justified their aggression with the “extermination order” of Governor Lilburn W. Boggs. This forced evacuation also dispossessed the Latter-day Saints of their “land of promise” and “center place of Zion”—the capital of their millennial utopia that was named for the primordial patriarch Enoch’s “City of Holiness,” whose inhabitants’ righteousness was sufficient, according to Joseph’s visions, to effect its translation into …

Front Matter

BYU Studies

No abstract provided.

Rediscovering Zoram: The Chief NaʿAr Of The Commander Of The Fortress, Kelly N. Schaeffer-Bullock

BYU Studies

There are several prominent figures in the opening chapters of the Book of Mormon whose roles, responsibilities, and titles may have eluded the modern reader. As more is learned about ancient Israelite laws, customs, and culture through archaeological successes and academic research, previous biblical scholarship is reworked, refined, or totally redesigned. So too with academic scholarship on the Book of Mormon. The way readers understand the central figures in the opening chapters of the Book of Mormon must be regularly reassessed as additional information is obtained. There is still a great deal more to discover about the people who played …

Can God Truly Forget My Sins?: Christian Temporality And The Possibility Of Repentance, James E. Faulconer

BYU Studies

When we think about repentance, we face a conundrum. On one hand, we are promised new life. As Paul says, “If any man be in Christ, he is a new creature: old things are passed away; behold, all things are become new” (2 Cor. 5:17). On the other hand, the repentant person remains the same person that he or she was. In the younger Alma’s case, he is the person who “had murdered many of [God’s] children, or rather led them away unto destruction” (Alma 36:14). How can Alma be both a new person and the person who led many …

Decoding The Self-Tracking Symbols Of Wilford Woodruff’S Journals, Joshua M. Matson

BYU Studies

Wilford Woodruff’s journals have been celebrated as one of the greatest textual records of the Restoration. A prominent, yet almost entirely unexplored, component of Woodruff’s journals is his creating, implementing, and consistently drawing symbols and pictures alongside his near-daily autobiographical record. Within his fifteen-volume journal spanning more than a sixty-year period, Woodruff drew approximately nine thousand images. The first of these symbols appears in an entry dated March 23, 1837, and the final image is drawn on March 19, 1897. These images can be divided into two groups. The first are unique illustrations that appear erratically throughout the journals and …

End Matter

BYU Studies

No abstract provided.

“They’Re Just Rehearsing”: Gospel Methodology And The Humanities, Rex P. Nielson

BYU Studies

As BYU approaches the fiftieth anniversary of President Spencer W. Kimball’s landmark speech “The Second Century of Brigham Young University,” Church and university leaders continue to revisit this prophetic talk while reflecting upon the educational mission and potential of Brigham Young University. One notable phrase from President Kimball’s discourse that has gained currency at the university points to a potential difference between the educational efforts of BYU and the work of other universities: “Gospel methodology, concepts, and insights can help us to do what the world cannot do in its own frame of reference.”

A Forensic And Historical Look At John Taylor’S Watch: Evidence Of Divine Mercy, Brian A. Warburton

BYU Studies

In June 2023, the Church History Department of The Church of Jesus Christ of Latter-day Saints announced the public availability of forensic and historical research recently completed on the pocket watch of John Taylor. Taylor, an Apostle of the Church at the time, was present when Joseph Smith and his brother Hyrum were killed by a mob in the Hancock County Jail in Carthage, Illinois, on June 27, 1844. During the attack, Taylor was shot four times, and his watch was damaged. This artifact has long held a special place in the hearts of many members of the Church as …

Jesus And The Torah In Matthew Beyond Replacement Theology, Jordan Lavender

BYU Studies

The book of Matthew is a first-century Jewish text that reflects the debates and concerns of Second Temple Judaism, a period of Jewish religious practice lasting from the rebuilding of the Jewish Temple in the sixth century BC to its destruction by Roman forces in AD 70. The Gospel of Matthew’s position on the observance of the Torah, or Jewish law, has been the subject of scholarly debate, with some claiming that Matthew advocates for the observance of Jewish law and others arguing that the Gospel proposes abandoning the observance of Jewish law. This paper follows the scholars in the …

Front Matter

BYU Studies

No abstract provided.

Anomaly Time, Boone Bowles, Adam V. Reed, Matthew C. Ringgenberg, Jacob Thornock

Faculty Publications

We examine the timing of returns around the publication of anomaly trading signals. Using a database that captures when information is first publicly released, we show that anomaly returns are concentrated in the first month after information release dates, and these returns decay soon thereafter. We also show that the academic convention of forming portfolios in June underestimates predictability because it uses stale information, which makes some anomalies appear insignificant. In contrast, we show many anomalies do predict returns if portfolios are formed immediately after information releases. Finally, we develop guidance on forming portfolios without using stale information.

Tax Sentiment And Compliance: Evidence From Social Media, Andrew Belnap, Jacob Thornock, Kevin Standridge, Braden Williams

Faculty Publications

Motivations for voluntary tax compliance that fall outside of a standard, rational model can be intrinsic or extrinsic. We use social media rhetoric about taxes to create a measure of tax sentiment that reflects taxpayers’ extrinsic, behavioral motivations for voluntary compliance, and then examine the association between public tax sentiment and tax compliance. Our machinelearning based approach for measuring sentiment uses millions of tax-related tweets, which vary by time and geography. We find that tax sentiment is negatively associated with tax compliance. Our main findings and cross-sectional tests are consistent with the notion that paying one’s taxes is a way …

A Demonstration Of How Chatgpt Can Be Used In The Internal Auditing Process, Marc Eulerich, David A. Wood

Faculty Publications

For the past several years, internal audit functions (IAFs) have been significantly increasing their digitization efforts to enhance the efficiency and effectiveness of the IAF. The introduction of ChatGPT has increased the potential for IAFs to have a more significant impact; however, there is little guidance on how ChatGPT can influence the day-to-day work of internal auditors. This paper demonstrates with specific examples how ChatGPT can be used to enhance all aspects of the audit process. While not comprehensive in nature, the detailed, illustrative examples should help internal auditors see actionable steps they can take to be more efficient and …

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 …

Traditional Investment Research And Social Networks: Evidence From Facebook Connections, Travis Dyer, Gerrit Köchling, Peter Limbach

Faculty Publications

We show that investors acquire more public information about firms to which they are more socially proximate. On average, a standard deviation increase in the Social Connectedness Index (Bailey et al., 2018) between a firm’s headquarter county and a searcher county is associated with 30% more EDGAR filing downloads from the searcher county. The effect of social proximity on traditional investment research is distinct from the effect of geographic proximity. We find similar results studying headquarter relocations, investor-level data, and EDGAR downloads from European regions, for which physical distance should be irrelevant. Social proximity matters more during times of high …

The Effects Of Strategic Alignment And Strategic Clarity On Multidimensional Task Performance, Steven D. Smith, Tyler F. Thomas

Faculty Publications

The alignment of a firm’s performance measures with its strategic objectives is fundamental to effective management control, at least in part because performance measures and stated strategy represent separate sources of information that workers can rely on to guide their efforts. We experimentally examine the effects of strategic alignment and strategic clarity (i.e., the specificity with which strategic objectives are communicated) on workers’ performance on a multidimensional task. We predict and find that alignment improves performance under a vague strategy statement but impairs performance under a clear strategy statement. These results are consistent with strategic clarity and performance measure alignment …

Ethnic-Racial Socialization Experiences Of Mexican American Youth, Katherine J. Bingham, Elizabeth A. Cutrer-Párraga, Timothy B. Smith

Faculty Publications

Research has shown that ethnic–racial socialization (ERS) predicts education and mental health outcomes for adolescents. However, limited research has evaluated the ERS experiences of Latinx students. The current study examined ERS experiences of Mexican American youth in four focus group interviews that were transcribed and analyzed at both the individual and group level using interpretive phenomenological analysis. Main themes included feeling like an outsider, navigating discrimination, encountering social/emotional difficulties, and achieving a positive identity. Each theme contained two to three subcategories that provide further insight into the Mexican Americans' ERS experiences. Participants reported within-group discrimination, motivation to disprove stereotypes, and …

Immediate Repeated Reading Has Positive Effects On Reading Rate For English Language Learners: An Eye-Tracking Study, Jennifer Hemmert Hansen, Grant Eckstein, Troy L. Cox, Steven G. Luke, Krista Rich

Faculty Publications

Fluent and skillful reading in English requires efficient and automatic letter and word recognition. Dysfluent reading can affect motivation for reading in English language learners, thereby limiting access to a wealth of language input from written texts. Extensive research of repeated reading in first language (L1) settings has been shown to increase reading rate, while comparatively little research has been done on repeated reading in second language (L2) settings. The objective of this eye-tracking study was to accurately document early and late reading processes in an immediate repeated reading exercise to observe how repeated reading affects reading rate in adult …

Understanding The Role Of Standardized Exams In Second Language Programs, Troy L. Cox, Alan V. Brown, Margaret E. Malone

Faculty Publications

Standardized language tests are used for many purposes in pK-12 and higher education, including program admission and placement, certification of language attainment and proficiency, and graduation requirements. Despite the many standardized language tests that exist, many administrators and instructors possess limited understanding of how they are designed, what functions they fulfill, and how to interpret and use the results. The influx of AI in the language testing space has only exacerbated this problem. Key program stakeholders often rely on these tests to make pressure-filled and high-stakes decisions but may be doing so without understanding their limitations. However, the issue is …

Religion And Lgbtq Suicidality: A Systematic Review, Michael A. Goodman

Faculty Publications

Studies have consistently shown that LGBTQ individuals are at increased risk for several mental and physical health challenges including suicidality. The relationship between religion and LGBTQ wellbeing in general and LGBTQ suicidality in specific has increasingly been the subject of scholarly investigation. This systematic review examines all peer-reviewed articles included in the EBSCO PsychInfo database since 2000 (49 studies in all). These studies reveal a complex relationship which is both nuanced and at times contradictory. The majority of studies (65%) found at least one religiosity related predictor to be a risk factor for LGBTQ suicidality, 53% found at least one …

Ifn-𝜸 And Il-10 Immunosensor With Vertically Aligned Carbon Nanotube Interdigitated Electrodes Toward Pen-Side Cattle Paratuberculosis Monitoring, Shaowei Ding, Benjamin J. Brownlee, Kshama Parate, Cicero C. Pola, Bolin Chen, Jesse M. Hostetter, Douglas Jones, John Jackman, Brian D. Iverson, Jonathan C. Claussen

Faculty Publications

Highly sensitive vertically aligned carbon nanotube arrays (VANTAs) interdigitated electrode (IDE) arrays are developed for electrochemical biosensing of two cytokines (i.e., interleukin-10 (IL-10) and interferon-gamma (IFN-𝜸)) that are useful for early detection Johne’s disease (Bovine Paratuberculosis) in cattle. The high aspect ratio VANTA-IDEs (50–60 μm in height) are grown through a chemical vapor deposition process from an iron (Fe) catalyst that is lithographically patterned on a silicon wafer with equal finger width and inter-finger spacing of 25 μm. After functionalization with distinct antibodies the VANTA-IDEs are capable of selective detection of both IL-10 and IFN-𝜸 within an actual biological matrix …

Facilitating Digitization And Reformatting Via Committee Work, Nicole Lewis, Abby Beazer, Marissa Bischoff, Michael F. Gates, Benjamin Harry, Lindsey Memory, Rebecca A. Wiederhold

Faculty Publications

The Reformatting Committee at Brigham Young University Library actively manages and facilitates the digitization of library materials, playing a pivotal role in advancing larger digitization projects. The committee comprises various stakeholders in the digitization and reformatting workflow, each with unique concerns and requirements, allowing the committee to effectively navigate the complexities of the digitization process. This exploration of the committee includes motivations for its formation, an explanation of its documentation, and the benefits gained.

The Reformatting Committee exemplifies a balanced approach to meeting various stakeholders’ expectations and building bridges between departments, thereby advancing the library’s mission in the context of …

Examining The Self-Regulation Abilities Of Students Enrolled In An Online Secondary Charter School, Karen T. Arnesen, Charles R. Graham, Heather Leary

Faculty Publications

This exploratory research addresses the state of student selfregulation (SR) in an online secondary school. Students are more likely to be successful, especially in online schools, when they are self-regulated. Understanding these students’ current SR abilities can facilitate targeted interventions. Data for this study was gathered from a student survey and interviews of students, parents, and teachers from an online secondary school. Quantitative and qualitative analysis revealed that many students perceived their SR as being adequate to strong and that students were more aware of the help-seeking and time management dimensions of SR than of the other dimensions. This awareness …

Learning From Secondary Blended Teaching Practitioners: Selecting Activities And Connecting In-Person And Online Learning, Michelle Jensen, Charles R. Graham, Cecil R. Short

Faculty Publications

Implementation of blended teaching (BT) practices is increasing rapidly in K-12 classrooms. This trend creates an urgent need for professional development to support BT. An understanding of how experienced teachers implement BT can inform teacher educators and professional development leaders as they develop training to support this practice. We interviewed 24 secondary educators implementing BT strategies to determine what activities they include in the online space and how they connect them to in-person learning. Qualitative thematic analysis of the interviews revealed that experienced blended teachers used a variety of online activities, providing opportunities for learners to interact with content, other …

Parental Support Challenges For K-12 Student Online Engagement, Qi Guo, Charles R. Graham, Jered Borup, Bobbie Sandberg, Richard E. West

Faculty Publications

This research seeks to understand parental support for online students. Using a survey, this study examined perceptions from 567 parents from eight online K-12 programs in a Midwestern state regarding their support for students’ online affective, behavioral, and cognitive engagement. Guided by the Academic Communities of Engagement Framework, our analysis identified eight main challenges parents faced when supporting their online student: (a) focus; (b) keeping on pace; (c) lack of motivation; (d) lack of organization, learning materials, live sessions, and support from online schools; (e) lack of feedback, support, and communication from teachers; (f) parents in need of additional skills …

Academic Communities Of Engagement: Exploring The Impact Of Online And In‑Person Support Communities On The Academic Engagement Of Online Learners, Kristian J. Spring, Charles R. Graham, Courtney N. Hanny, Sara Tuiloma, Kamal Badar

Faculty Publications

Institutions of higher education are interested in supporting the academic success of their students in the most effective ways possible. Increasingly, this means engaging students in a blend of both online and in-person learning activities as well as connecting students with supportive communities in both modalities. This research explores the efforts of an institution that is trying to create positive post-secondary learning experiences for thousands of adults who have experienced significant barriers to accessing higher education through traditional routes. Students around the world are supported through both online and local, in-person communities created to support their academic engagement. In this …

Costs And Benefits Of A Risk-Based Pcaob Inspection Regime, Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins

Faculty Publications

We investigate the costs and benefits of the PCAOB’s risk-based inspection regime by studying how auditors respond to engagement-level inspection risk. Using an established inspection selection model, we find evidence that auditors behave consistent with accountability theory when auditing clients with elevated ex-ante inspection risk. Specifically, we observe an increased propensity to report material weaknesses, a decreased propensity to assert that previous material weaknesses have been remediated, increased audit effort, and a decreased likelihood of subsequent financial statement restatement. In general, these outcomes reflect auditors’ attempts to minimize negative inspection outcomes in a way that could be beneficial to investors. …

The Impact Of Chief Audit Executive Turnover In Taiwan, Kenneth L. Bills, Hua-Wei Huang, Yi-Hung Lin, David A. Wood

Faculty Publications

This study adds to the emerging body of research showing the importance of internal audit to improve corporate governance and firm performance. Specifically, we test how the market reacts to the announcement of a turnover to the head of internal audit (i.e., the chief audit executive (CAE)). We find negative cumulative abnormal returns in the days surrounding the announcement of a CAE turnover and that the market holds a relatively negative perception of CAE turnover regardless of the reasons for the turnover event. We then study two reasons for why the market would react negatively to the CAE turnover and …

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 …

Automating Evaluation Of Skill Assessment To Promote Skill Acquisition In The Area Of Data Analytics Automation, Joshua G. Coyne, Scott L. Summers, Brigham Villanueva, David A. Wood

Faculty Publications

As accounting increasingly embraces automation and data analytics, proficient skill assessment remains a challenge. We introduce an automated tool that streamlines the evaluation of Alteryx workflows. Utilizing the design science methodology, our tool effectively executes and compares Alteryx workflows against a solution, providing score and feedback. Validation demonstrates remarkable gains; our tool is error-free and 9 to 146 times faster than manual evaluation. The tool’s efficiency, accuracy, and user-friendliness make it much more feasible to assign unstructured Alteryx assignments for student development. Enhanced technology skills will promote hiring and productivity gains associated with automation in accounting.