Digital Commons Network^™

Sharq Driving School For Women, Wendy Weitzel

Inscape

I drove myself to my driving test. In fact, I had been driving illegally in Saudi Arabia for over two years. Though the crown prince had lifted the ban on women drivers, no kingdom guidance existed for women—especially non-Saudi women—to obtain a driver’s license. Women were given the green light to drive, but were never shown how to put their foot on the pedal.

Accessing Nephi’S Bountiful: A New Proposal For Reaching Irreantum, Warren P. Aston

Interpreter: A Journal of Latter-day Saint Faith and Scholarship

Many Latter-day Saint scholars recognize that an excellent candidate for Nephi’s Bountiful is found at the inlet Khor Kharfot in southern Oman at the end of the lengthy Wadi Sayq. Many researchers have reasonably assumed that Lehi’s eastward travel from Nahom must have led to Wadi Sayq, which then leads directly to Khor Kharfot. However, there is a second route, through Wadi Kharfot, that leads to Khor Kharfot, joining Wadi Sayq near the inlet. Although almost unknown, this second wadi could also have offered a plausible route with some advantages to travelers arriving from the interior desert plateau. Specifics and …

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 …

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 …

It’S Not The End Of The World; It’S Just The Apocalypse: The Book Of Revelation In The Book Of Mormon, Nicholas J. Frederick, Joseph M. Spencer

BYU Studies

Among the Book of Mormon’s most remarkable characteristics is its consistent interaction with the Bible. The Bible haunts this book, showing up in subtle allusions and type scenes as well as direct quotations both short and long. Further, the Book of Mormon explicitly reflects on the Bible’s historical origins, canonical shape, and scriptural destiny. As has long been recognized, the Book of Mormon’s most sustained interest is in the book of Isaiah. But at least one other biblical focus deserves detailed notice because it has a place of some privilege in the Book of Mormon: the book of Revelation. Indeed, …

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 …

Lines For The Forgotten Familiar Living With Loss: My Spouse To Alzheimer’S, Dixie L. Partridge

BYU Studies

Tight as a bulb, I wait in the dark,

wanting only the dark. But I’ve dreamed

the scent of sage, the smell of plowed soil,

a movement of wildflowers coming and going.

Fall Semester, Large Midwestern University, Kevin Klein

BYU Studies

Across acres of parking lots we walk

in thick silence, the first snow

this year, the first ever to stick

Lehi Tries To Explain, John Alba Cutler

BYU Studies

How the liquid branches of that burning tree

whipped upward as if trying to shake

themselves free of the nothing

they consumed, as if they remembered

or anticipated spirits shucking

off bodies, finding a lighter form

Front Matter

BYU Studies

No abstract provided.

Anti-Nephi-Lehi Mothers: What They Taught Their Stripling Sons, Julie A.P. Frederick

BYU Studies

When I first saw this shirt (see fig. 1), I was immediately taken with the contrast of the shirtless warriors in bodybuilder-type poses and the claim that these men with six-packs and bulging muscles were “momma’s boys.”1 I have always loved a clever juxtaposition, and this one was so delightful that I remember it from years ago. I was a student walking down the main hallway of Orem High School, and I actually stopped in the middle of the hallway to stare at it, then continued down the hall laughing to myself. What made the shirt even more wonderful was …

Sariah’S Sons, Rachel Terry

BYU Studies

And they did murmur because they knew not the dealings of that God who had created them. 1 Nephi 2:12

This poem was a finalist in the 2024 BYU Studies Poetry Contest.

Conclusion Latter-Day Saints And Perfectionism, W. Justin Dyer

BYU Studies

This special issue on members of The Church of Jesus Christ of Latter-day Saints and toxic perfectionism seems long overdue. Although there has been some research in the past, many misleading narratives about Latter-day Saints and perfectionism—narratives promoted by professionals and nonprofessionals alike—were pulled into that research vacuum. Prior to the research presented in this issue, there were no studies that revealed how Latter-day Saints compare in perfectionism to those of other religions and those of no religion, and there was no longitudinal research that provided evidence for the sources and consequences of perfectionism over time for Latter-day Saints. Without …

Understanding Product Interest Through Mouse-Cursor Tracking Analysis, Christopher Coors, Jeffrey Jenkins, Joseph S. Valacich, Markus Weinmann

Faculty Publications

With third-party cookies being banned, alternative methods to assess users’ interests online are necessary. We propose that analyzing mouse cursor movements can help address this need. Based on the response activation model, we hypothesize that interest in a product will decrease the user’s movement speed and increase the number of submovements. We conducted an online study that monitored users’ mouse movements while they were presented with several products and navigated to a button to indicate purchase intention (yes/no). Following this, participants ranked their interest in each product. Contrary to our prediction, we found that product interest increased speed and decreased …

Movement, Economy, Orientation 20th Century Shifts In North American Language, Monica Nesbitt, Joseph A. Stanley, Margaret E. L. Renwick

Faculty Publications

How are regional varieties of English faring in the US?

Ample evidence shows that canonical regional variables are undergoing _____

• “reversal” in Cincinnati and Philadelphia (Strassel & Boberg 1996, Fruehwald 2017)

• “decline” and “fall” in Michigan (Rankinen et al. 2019, Nesbitt 2021)

• “rejection” and “retreat” in Raleigh (Dodsworth & Kohn 2012; Dodsworth & Benton 2017)

Nesbitt (2021: 359) observes that “[T]he Baby Boomer–Gen X transition appears to be a pivotal transition throughout the country [and] appears to be of great importance to North American dialects in general.”

Do Audit Partners Exhibit Hometown Bias?, Yuzhou Chen, Timothy Seidel, Aleksandra "Ally" B. Zimmerman

Faculty Publications

We investigate whether audit partners exhibit greater leniency towards audit clients located in their childhood or pre-professional home state. While prior research has examined the audit quality effects of geographic distance between an auditor and client as well as auditors’ social ties to company management or directors, this study uniquely examines auditors’ psychological affinity to places rather than people. Using hand-collected data on audit partners, company managers, and directors, we find evidence of partners exhibiting hometown bias in the form of greater leniency towards clients’ opportunistic reporting. However, we find no evidence to suggest that these psychological biases affect audit …

Explaining Corporate Tax Avoidance, Andrew Belnap, Kaitlyn Kroeger, Jacob Thornock

Faculty Publications

The tax avoidance literature identifies dozens of variables that are related to corporate tax avoidance, but it lacks a framework for understanding the relative importance of these variables and the theories that drive these relations. We distill thirty years of tax avoidance research into key theories, and then use novel empirical techniques to quantify the relative and total importance of proposed explanations. We find that factors tied to investment opportunities contribute more to explained variation than other proposed theories. On the other hand, agency costs and financial reporting concerns explain very little variation in tax avoidance proxies, while operating metrics …

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 …

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 …

Regulating Gender Diversity: Evidence From California Senate Bill 826, Abigail Allen, Aida Wahid

Faculty Publications

Do gender diversity quotas enhance firm value? This broad question has sparked significant debate because while diversity is generally thought to improve board functioning, prior research in international settings suggests mandating diversity may have adverse consequences if it moves firms away from market equilibrium. Exploiting the political events leading up to the passage of California Senate Bill 826 as an exogenous shock to assess the market implications of board gender composition, we document either significantly positive or insignificant 2-day abnormal returns for California firms across a variety of model specifications. Importantly, this finding contradicts the strong claims of contemporary studies …

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. …

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 …

The Dark Side Of Robotic Process Automation, Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood

Faculty Publications

Prior research on Robotic Process Automation (RPA) has largely focused on how it benefits firms and employees. In contrast, we interview 26 high-profile RPA stakeholders at a Fortune 500 firm to ascertain challenges, drawbacks, or pitfalls of using RPA. We identify five key problems related to RPA usage: (1) RPA is often used as a quick-fix band-aid instead of fixing core system issues, (2) RPA can cause serious control and security issues, (3) the true cost of RPA is often misunderstood and understated, (4) RPA governance is complicated and challenging, and (5) RPA usage can lead to a loss of …

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 …