Digital Commons Network^™

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

Faculty Publications

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

Language Change At The Intersections Of Movement, Economy, And Orientation, Joseph A. Stanley, Margaret E. L. Renwick, Monica Nesbitt

Faculty Publications

A growing amount of research on North American English varieties shows that many sociolinguistic variables peaked among the Baby Boomer Generation (born approximately 1946–64). By “peak,” we mean that a linguistic phenomenon in one community has reached its point of greatest intensity and is maximally divergent from realizations of that same variable in most other North American communities. Similarly, we also find studies that describe a “cliff” beginning among Generation X (born approximately 1965–82) such that after generations of relative stability, local dialect features are lost. Nesbitt (2021, 359) observes that “the Baby Boomer–Gen X transition appears to be a …

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

Faculty Publications

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

How Photography Became Contemporary Art: Inside An Artistic Revolution From Pop To The Digital Age, James R. Swensen

Faculty Publications

One of the most important, yet neglected, periods in photography's young history took place in the United States during the 1960s. For years, photographers who explored the medium's creative aspects, such as Alfred Stieglitz and Edward Weston, struggled for recognition and success. That changed decades later when, at long last, the American public accepted photography as an art form. The "photo boom" gained momentum in the 197OS with the rise of successful MFA programs, an increase in financial support, and recognition from museums and commercial galleries (neither of which had paid much attention to the medium in the past) (p. …

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

Faculty Publications

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

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

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

Understanding And Addressing The Individualized Emotional Impact Of Aphasia: A Framework For Speech-Language Pathologists, Tyson G. Harmon

Faculty Publications

Emotion plays an integral role in communication and has long been considered relevant to aphasia rehabilitation. Speech-language pathologists (SLPs), however, may sometimes wonder how or whether to address emotional responses. The purpose of the present tutorial was to (1) present a framework that clinicians can use to understand individualized emotional responses in aphasia and (2) discuss examples of how the framework informs practical strategies that SLPs can use to provide emotional support to PWA. Drawing upon a cognitive-motivational-relational theory of emotions perspective combined with emerging research in aphasia, I show that emotion impacts and is impacted by both language processing …

Speculative Practicescapes Of Learning Design And Dreaming, Eamon Costello, Jason K. Mcdonald, F. Macgilchrist, P. Jandrić, H. Carbonel, S. Crighton, A. Buch, M. A. Peters

Faculty Publications

This article addresses a serious issue that besets learning design: its over-reliance on frameworks that promise particular outcomes for individual learners that accord with pre-defined metrics. This is partly a function of the nature of learning design and devel- opment itself which is commonly seen as outcome-oriented activity that should ben- efit individual learners in specific ways. An alternative approach is adopted here which calls attention to other happenings at the heart of education, including positive emo- tions we experience that are made known through less measurable and more fleeting points of reference. Hence, we draw on sources such as …

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

Faculty Publications

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

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 …

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

Faculty Publications

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

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 …

The General Anti-Avoidance Rule, Mary Cowx, Jon Kerr

Faculty Publications

The general anti-avoidance rule, or GAAR, is an enforcement mechanism that gives a country’s taxing authority broad power to deny a taxpayer tax benefits associated with any transaction. Although GAARs are becoming increasingly common, the presence of a GAAR is generally overlooked by researchers and thus has been left unstudied. In this paper, we provide an initial investigation by studying the effect of GAARs on firm-level corporate tax avoidance behaviors. Using an indicator for the enactment or strengthening of a GAAR within a country in a stacked difference-in-differences design, we find GAAR enactment is associated with a statistically and economically …

From Three-Pillars To Three-Environments: Shifting The Paradigm Of Sustainability In Civil And Construction Engineering, Xiaomei Wang, Andrew South, Clifton Farnsworth, Brett James Hashimoto

Faculty Publications

This research explores the usage of sustainability in literature and presents ‘three environments’ for addressing sustainability in the Civil and Construction Engineering (CCE) disciplines. Scholars have increasingly studied sustainability and sustainable development across CCE disciplines as the importance of sustainability awareness and action in society has increased. However, the vastness of its conceptual breadth and depth in CCE research is difficult to holistically evaluate. As a result, CCE researchers often focus on specific aspects of sustainability applied to discrete contexts, or address sustainability in broad aspirational terms and guiding motivations. This research utilized a rigorous analytical corpus linguistics approach for …

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

Faculty Publications

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

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 …

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 …

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.

Short And Synthetically Distort: Investor Reactions To Deepfake Financial News, Scott Emett, Marc Eulerich, Jeffrey Pickerd, David A. Wood

Faculty Publications

Recent advances in artificial intelligence have led to new forms of misinformation, including highly realistic “deepfake” synthetic media. We conduct three experiments to investigate how and why retail investors react to deepfake financial news. Results from the first two experiments provide evidence that investors use a “realism heuristic,” responding more intensely to audio and video deepfakes as their perceptual realism increases. In the third experiment, we introduce an intervention to prompt analytical thinking, varying whether participants make analytical judgments about credibility or intuitive investment judgments. When making intuitive investment judgments, investors are strongly influenced by both more and less realistic …

Reassessing Assurance In An Automated World: Insights From Board Members, Executives, And Internal Auditors, Scott Emett, Marc Eulerich, Jeffrey Pickerd, David A. Wood

Faculty Publications

Technological advances that automate work continue to transform the accounting profession. We examine whether automation impacts resource allocation within the internal audit function (IAF), a unique setting that allows us to compare demand for assurance activities with demand for consulting activities. We conduct an experiment in which experienced board members, executives, and internal auditors make budget recommendations for a company’s IAF that developed automations that improved the efficiency of the IAF. Results show that across all groups, participants respond to these efficiencies by decreasing the IAF’s total budget but retaining the productive capacity of the IAF. The budget cuts are …

Hidden Wealth And Automatic Information Sharing, Andrew Belnap, Jacob Thornock, Braden Williams

Faculty Publications

In recent years, governments across the globe have implemented automatic information-sharing measures as a revolutionary tool to combat offshore tax evasion. Using hand-collected and private Internal Revenue Service data on participation in the Foreign Account Tax Compliance Act, we provide some of the first evidence of the costs and quality of information shared via automatic information sharing. We estimate that the aggregate costs borne by foreign financial institutions (FFIs) were $31–$52 billion. Furthermore, although 97 percent of FFIs have committed to sharing information with US tax authorities, there is significant variation in quality. Quality is lower for accounts held by …

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

Faculty Publications

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

A Corpus-Based Comparison Of Keywords And Themes From The Book Of Mormon And The Bible, Brett James Hashimoto, Joshua Cowley

Faculty Publications

The Book of Mormon has been studied for its thematic, literary, and theological content using almost exclusively qualitative methods (e.g., Turley, 2019; Morrill, 2017). However, scholars have conducted little analysis comparing it to the Bible, even though those who view it as scripture consider it directly comparable in purpose. (e.g., The Book of Mormon, 2015; McConkie, 1985). The present study applies quantitative linguistic analysis to statistically derive the distinctive language from the two volumes of scripture and identifies the key themes and language from the two books. To accomplish this, corpora of The King James Version of the Bible (66 …

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

Faculty Publications

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

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

Faculty Publications

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

Here-, There-, And Every Where-: Exploring The Role Of Pronominal Adverbs In Legal Language, David Chandler, Brett James Hashimoto

Faculty Publications

Many have claimed that pronominal adverbs, such as hereby, thereafter, and wherein, are a frequent, distinctive, and problematic in their use in legal language (Tiersma, 1999; Mellinkoff, 2004). The purpose of this study is to examine those claims empirically. In the present study, the prevalence of PAs in legal registers is compared to more general registers of contemporary American English to determine the extent to which these words are distinctly legal. The study will also explore why different types of PAs may be (in)frequent in specific legal registers to better understand their use. The frequency of PAs was extracted from …

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

Faculty Publications

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

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

Faculty Publications

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

Risk Perception, Cooperation, And Emotional Distress During The Covid-19 Pandemic: Exploring Adaptive Risk Perception, Haiping Liao, Rebecca L. Monk, James Gaskin, Jin-Liang Wang

Faculty Publications

During the COVID-19 pandemic, while risk perception may promote public cooperation with pandemic prevention, it may also increase emotional distress and thus endanger mental health. This study aimed to examine whether there is an adaptive risk perception pattern that fits both needs of pandemic control and mental health protection. Two waves of Chinese participants (N sample 1 = 1633, N sample 2 = 1899) completed the Scale of Pandemic Risk Perception, the Scale of Public Cooperation with Pandemic Prevention, the Epidemic Worry Scale, and the Positive and Negative Affective Schedule during Feb 3rd to 5th, and during Feb 18th to …

Drop Retention And Departure In Adiabatic Shear Flow On Structured Superhydrophobic Surfaces, Blake M. Lyons, Daniel Maynes, Julie Crockett, Brian D. Iverson

Faculty Publications

Drops are retained or held on surfaces due to a retention force exerted on the drop by the surface. This retention force is a function of the surface tension of the liquid, drop geometry, and the contact angle between the drop and the surface. When external or body forces exceed the retention force, the drop begins to move. This work explores the conditions for which drop departure occurs on structured superhydrophobic surfaces in the presence of an applied shear flow. Drop departure is explored for five microstructured superhydrophobic surfaces, one nanostructured carbon nanotube surface and one smooth hydrophobic surface. Surface …

Unattended In-Home Delivery Under Varying Scenarios Of Technology-Enabled Anonymity, James C. Brau, Hugo A. Decampos

Faculty Publications

Whereas many companies have explored attended in-home delivery as one solution to challenges associated with last mile delivery, few have explored unattended in-home delivery. This paper examines consumer willingness to allow unattended in-home delivery under various scenarios of anonymity. Specifically, we study how blockchain-enabled anonymity of sellers, delivery companies, and consumers can influence consumer willingness to allow unattended in-home delivery of a nutritional product in this last mile service triad. Hypotheses build on agency theory and the potential for information asymmetry and opportunism. The analyses are based on data from 784 responses to an online survey of end-consumers who were …