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The Reno Court Of Inquiry, Albert Winkler Jan 2024

The Reno Court Of Inquiry, Albert Winkler

Faculty Publications

Following the Battle of the Little Big Horn, there had been many accusations of poor conduct, neglect of duty, or outright cowardice leveled chiefly at both Major Marcus Reno and Captain Frederick Benteen for their actions or inactions at the engagement, which could have led to the destruction of Custer's command. Most significantly, Frederick Whittaker's attack on Reno and Benteen in his A Complete Life of Gen. George Armstrong Custer published in December 1876 was simply scathing.

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Intermittent Digital Fasting: The Mental Health Benefits Of A One-Hour Daily Social Media Hiatus, Austin Lahue, James Gaskin, Kennedy Daniel Jan 2024

Intermittent Digital Fasting: The Mental Health Benefits Of A One-Hour Daily Social Media Hiatus, Austin Lahue, James Gaskin, Kennedy Daniel

Faculty Publications

In an era where social media ubiquity persists, concerns over its impact on mental health have escalated. This preliminary study investigates the effects of a one-hour daily social media hiatus on the mental wellbeing of 60 college students over two weeks. Unlike common interventions demanding prolonged abstinence, this research explores a more feasible, short-term avoidance approach. The experimental design, including treatment and control groups, illuminates the potential mental health benefits of brief, yet regular, digital disengagements. Preliminary results suggest that even minimal breaks from social media can yield significant improvements in users' mental health. Interestingly, these benefits come not from …

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Understanding The Role Of Standardized Exams In Second Language Programs, Troy L. Cox, Alan V. Brown, Margaret E. Malone Jan 2024

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 …

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Did I Buy The Right Gadget? A Methodological Replication Study, Paul A. Weisgarber, Joseph S. Valacich, Jeffrey L. Jenkins Jan 2024

Did I Buy The Right Gadget? A Methodological Replication Study, Paul A. Weisgarber, Joseph S. Valacich, Jeffrey L. Jenkins

Faculty Publications

This study is a methodological replication of Valacich et al.’s (2018) experiment, which investigated the evaluability hypothesis in the context of technology product assessment. The evaluability hypothesis suggests that the evaluation context significantly influences how users assess and perceive technology features. More specifically, it posits that the perception of technology features, as well as the ultimate selection of a technology product, is likely to differ depending on whether a single technology is evaluated in isolation or multiple technologies are evaluated simultaneously. Our replication study consisted of 310 participants who evaluated two wireless internet products with two product features – connection …

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Alterity As A Mirror Of Identity: Primo Levi’S Self Representation In Other People’S Trades, Ilona Klein Jan 2024

Alterity As A Mirror Of Identity: Primo Levi’S Self Representation In Other People’S Trades, Ilona Klein

Faculty Publications

Primo Levi reveals much about himself in the fifty-one short essays of L’altrui mestiere (Other People’s Trades). This study analyzes L’altrui mestiere as the awareness of the “self” through the observation of “otherness” — other people, but also other living beings which are not human (mammalian animals and insects), others as minerals, and others as hypotheses, theories, writings, microcosmic or macrocosmic conceptions that Levi uses to weave a discourse of “alterity” as a mirror of “identity.” L’altrui mestiere’s narrative pattern revolves around contrasts and comparisons between the familiar and the unfamiliar, the canny and the uncanny, the …

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Moral Decision-Making In Organizations, Maryam Kouchaki, Isaac Smith Jan 2024

Moral Decision-Making In Organizations, Maryam Kouchaki, Isaac Smith

Faculty Publications

Research on moral decision-making in organizations has expanded significantly over the past few decades. In this review, we build on prior comprehensive reviews on the topic to provide an updated view of the field, based on the latest findings. We first provide a brief historical overview of influential theories of moral decision-making and then describe the individual characteristics, interpersonal factors, and organizational factors that have been shown to influence people's morally relevant choices, as well as the cognitive, affective, and even physiological processes at play. We then provide a more critical view of the field and focus on what we …

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Detecting Social Desirability Bias With Human-Computer Interaction: A Mouse-Tracking Study, Paul A. Weisgarber, Joseph S. Valacich, Jeffrey L. Jenkins, David Kim, Manasvi Kumar Jan 2024

Detecting Social Desirability Bias With Human-Computer Interaction: A Mouse-Tracking Study, Paul A. Weisgarber, Joseph S. Valacich, Jeffrey L. Jenkins, David Kim, Manasvi Kumar

Faculty Publications

Social desirability bias undermines self-report accuracy, necessitating novel approaches to detect and mitigate its impact. This study aimed to investigate the influence of social desirability on questionnaire responses by analyzing mouse cursor movements and answering behaviors. Respondents (n=238) completed a health and wellness questionnaire while their mouse cursor data was recorded. The results revealed that individuals under a higher social desirability treatment exhibited significantly longer response times and slower mouse cursor speeds, supporting the hypothesis that they may engage in more cautious and deliberate responding. However, no significant differences were found in terms of mouse cursor deviations or answer switches …

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Review Of The Cavity Effect: Modeling And Impact Of Cavity Shape On Apparent Radiative Surface Properties, Ehsan Mofidipour, Matthew R. Jones, Brian D. Iverson Jan 2024

Review Of The Cavity Effect: Modeling And Impact Of Cavity Shape On Apparent Radiative Surface Properties, Ehsan Mofidipour, Matthew R. Jones, Brian D. Iverson

Faculty Publications

Radiative surface properties play a critical role in the analysis, design, and optimization of thermal systems. Geometry has a strong influence on the emission and absorption characteristics of a surface. Modification of radiative surface properties may be achieved by using engineered surfaces or cavities by capitalizing on the cavity effect. A model for the apparent emissivity of an arbitrarily shaped cavity with spectrally and directionally dependent radiative surface properties is presented in this work. This model is verified through comparison with published models of the apparent radiative properties of cylindrical cavities. The merit of this model is demonstrated by obtaining …

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Who Do I Want To Be Now That I’M Here? Refugee Entrepreneurs, Identity, And Acculturation, Lisa Jones Christensen, Arielle Newman Jan 2024

Who Do I Want To Be Now That I’M Here? Refugee Entrepreneurs, Identity, And Acculturation, Lisa Jones Christensen, Arielle Newman

Faculty Publications

This article focuses on a subset of refugees who engage in entrepreneurship shortly after relocating to a new host community; it explores identity-related antecedents and integration consequences of different entrepreneurship strategies in the new location. It draws from acculturation psychology and founder identity theory to argue that, post-arrival, new refugees consider (a) how to prioritize the identity associated with their former life and (b) the degree of connection they desire in the host community. For some, these preferences drive heterogeneous entrepreneurial behaviors associated with different acculturation outcomes—including marginalization, separation, integration, and assimilation. Specifically, we describe two refugee entrepreneur identity management …

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The Role Of Trauma-Informed Care In Sustaining The Well-Being Of Refugee Entrepreneurs, Arielle Badger Newman, Lisa Jones Christensen Jan 2024

The Role Of Trauma-Informed Care In Sustaining The Well-Being Of Refugee Entrepreneurs, Arielle Badger Newman, Lisa Jones Christensen

Faculty Publications

Many international aid organisations encourage refugees to engage in entrepreneurship after relocation to a new host country. Yet, this encouragement may be based on data about entrepreneurship from non-refugee populations, particularly those who do not experience the common traumas of forced relocation. This chapter addresses the topic of trauma and refugee entrepreneurship by asking the following question: How can support organisations encourage well-being (or mitigate ill-being) for entrepreneurial refugees? In doing so, we propose how organisations supporting refugee entrepreneurship can incorporate trauma-informed practices. Specifically, there are four “Rs” to being trauma-informed, which correspond to: realisation, recognition, response, and resistance to …

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The Impact Of Changing Disclosure Requirements, Competition, And Private Capital On Firm Exit Methods And Premiums, James C. Brau, Ninon K. Sutton, Qiancheng Zheng Jan 2024

The Impact Of Changing Disclosure Requirements, Competition, And Private Capital On Firm Exit Methods And Premiums, James C. Brau, Ninon K. Sutton, Qiancheng Zheng

Faculty Publications

Changing disclosure requirements and the evolution of US markets in the 21st century have created historic shifts in the exit strategies and payoffs for private firms. The propensity to sell to an acquirer has dominated firm exits in recent decades, especially for smaller private firms in highly concentrated industries. Exceptions to the merger exit preference are venture capital‐backed firms, which exhibit an enduring preference for IPOs, likely due to the reputation effects associated with this strategy. While the premium for IPO exits has exceeded that for M&A exits in the past, we document a reversal in this pricing trend: in …

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Student Interaction With Generative Ai: An Exploration Of An Emergent Information-Search Process, Ryan M. Schuetzler, Justin Scott Giboney, Taylor M. Wells, Benjamin Richardson, Tom Meservy, Cole Sutton, Clay Posey, Jacob Steffen, Amanda Lee Hughes Jan 2024

Student Interaction With Generative Ai: An Exploration Of An Emergent Information-Search Process, Ryan M. Schuetzler, Justin Scott Giboney, Taylor M. Wells, Benjamin Richardson, Tom Meservy, Cole Sutton, Clay Posey, Jacob Steffen, Amanda Lee Hughes

Faculty Publications

ChatGPT, a generative artificial intelligence, is one of the fastest-adopted tools in history and has quickly become a valued tool in education. This study seeks to understand how generative artificial intelligence has changed the information search process. We collected prompts submitted to ChatGPT and thoughts about ChatGPT responses through a survey of 455 students at a US university. Using thematic analysis, we identified ways that ChatGPT changes the information search process of students by supporting diverse information needs, allowing cycling of prompt adjustments, and promoting easy adoption of results.

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Estimating The Likelihood Of Future Tax Settlements, Jared Jennings, Joshua A. Lee, Erin Towery Jan 2024

Estimating The Likelihood Of Future Tax Settlements, Jared Jennings, Joshua A. Lee, Erin Towery

Faculty Publications

Corporate income tax settlements represent a substantial cash outflow for many U.S. firms. This study develops an ex-ante measure of future corporate income tax settlement likelihood using quantitative and qualitative information from Form 10-K. We find that both quantitative and qualitative information are incrementally useful in predicting future tax settlements. We then use our new measure to examine the association between predicted future tax settlements and cash holdings. In contrast with prior research documenting a positive association between reserves for uncertain tax positions and cash holdings, we find that firms with a higher likelihood of future tax settlements hold less …

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Characterization Of Magnetically Stabilized Hinges For Origami-Inspired Mechanisms, Larry L. Howell, H T. Pruett, Philip Klocke, Spencer Magleby Jan 2024

Characterization Of Magnetically Stabilized Hinges For Origami-Inspired Mechanisms, Larry L. Howell, H T. Pruett, Philip Klocke, Spencer Magleby

Faculty Publications

Origami-inspired mechanisms provide opportunities for deployable systems, including reflectarray antennas. There is a need for approaches to deploy and stabilize such arrays. Magnetic mechanisms show promise for meeting those needs and methods for modeling their behavior would facilitate their design and analysis. We demonstrate the existence of bistability in select configurations of magnetically stabilized hinges and characterize their equilibrium positions as a function of parameters estimated from simulation data for these mechanisms. Other relevant information such as potential energy, axial force data, angular position of unstable equilibria, and transition values from bistability to monostability are also modeled. The results are …

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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 Jan 2024

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 …

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Leveraging Compliance To Design A Minimally Invasive, Expandable Interbody Cage Capable Of Customized Anatomical Fit For Spinal Fusion Surgery, Larry L. Howell, Daniel J. Orr, Anton E. Bowden, Christian Payne, Hailey Jones, Bruce M. Frankel, James Anderson, Alek Sperry, Brandon Sargent Jan 2024

Leveraging Compliance To Design A Minimally Invasive, Expandable Interbody Cage Capable Of Customized Anatomical Fit For Spinal Fusion Surgery, Larry L. Howell, Daniel J. Orr, Anton E. Bowden, Christian Payne, Hailey Jones, Bruce M. Frankel, James Anderson, Alek Sperry, Brandon Sargent

Faculty Publications

As spinal fusion surgery continues to transition to less invasive techniques, there remains an unmet need for ever smaller and more complex interbody cages to meet the unique needs of this difficult surgery. This work focuses on the hypothesis that this need can be met using the inherent advantages of compliant mechanisms in a way no previous device has. Deployable Euler Spiral Connectors optimized using a gradient based optimization algorithm were used as the foundation for a device that can stow to a very small size for device insertion then bilaterally deploy to a substantially larger device footprint. Additionally, a …

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The Surrogate Fold Catalog: A Design Tool For Origami-Inspired Mechanical Systems, Larry L. Howell, Ivy Running, Phebe Ramsdell, Carolina Wright, Spencer P. Magleby Jan 2024

The Surrogate Fold Catalog: A Design Tool For Origami-Inspired Mechanical Systems, Larry L. Howell, Ivy Running, Phebe Ramsdell, Carolina Wright, Spencer P. Magleby

Faculty Publications

Origami has inspired work in many fields of science and engineering. However, it can be difficult to transfer the motion of an origami design from folded paper to thicker, stiffer materials. When using engineering materials, creases from an origami fold pattern are usually replaced with “surrogate folds”. While many different surrogate folds have been developed, it is challenging for a designer to quickly survey and compare potential surrogate folds. Surrogate folds can improve many origami-inspired designs and applications by changing how the designs are manufactured and how they behave. This work categorizes compliant mechanisms that may be effective as surrogate …

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Methodology For Designing And Improving Novel Kirigami Patterns Using The Hamiltonian Circuit Framework, Larry L. Howell, Nathan Coleman, Mckaelin Edralin, Specer P. Magleby, Denise Halverson, Zhong You Jan 2024

Methodology For Designing And Improving Novel Kirigami Patterns Using The Hamiltonian Circuit Framework, Larry L. Howell, Nathan Coleman, Mckaelin Edralin, Specer P. Magleby, Denise Halverson, Zhong You

Faculty Publications

The ability to compactly fold arrays to be deployed in space has seen an increasing demand in the aerospace industry. In this work, we build on existing methods to create kirigami patterns which can stow compactly and deploy out to a predictable shape using Hamiltonian circuits. We detail how designers can use this method to create novel kirigami patterns for a desired deployed shape and area. We also discuss techniques for modifying and improving the behavior and performance of kirigami patterns created using this method, and then show example applications including as a deployable radio frequency antenna of this method …

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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 Jan 2024

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 …

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An Examination Of The Stability Of The Remembering Self When Measuring Social Connection Derived From A Shared Leisure Experience, Camilla Hodge, Karen K. Melton, Mat D. Duerden, Mark A. Widmer, Aubrey Rushton, Alexis Kelley Jan 2024

An Examination Of The Stability Of The Remembering Self When Measuring Social Connection Derived From A Shared Leisure Experience, Camilla Hodge, Karen K. Melton, Mat D. Duerden, Mark A. Widmer, Aubrey Rushton, Alexis Kelley

Faculty Publications

Social connection has been identified as a public health priority, and is often positioned, in various forms, as an outcome of leisure experiences. In cases of assessing the hedonic quality of experiences, research has identified a relative permanence and stability in the remembering self; however, whether the same is true when measuring social connection is unknown. Therefore, this study aimed to determine whether recall of social connection after a structured, shared leisure experience changed over time. We compared assessments of social connection among a sample of 68 adults immediately following four structured, shared leisure experiences and again four weeks later. …

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Leveraging Chatgpt For Enhancing The Internal Audit Process – A Real-World Example From A Large Multinational Company, Scott Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien, David A. Wood Jan 2024

Leveraging Chatgpt For Enhancing The Internal Audit Process – A Real-World Example From A Large Multinational Company, Scott Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien, David A. Wood

Faculty Publications

We discuss how the internal audit function (IAF) of a large multinational energy company, Uniper, is starting to use ChatGPT to improve automation of internal auditing. We investigate the benefits and challenges of integrating ChatGPT into internal audit processes and assess its impact on the efficiency and effectiveness of the IAF. Uniper has implemented ChatGPT into parts of audit preparation, fieldwork, and audit reporting. On their initial tests, they estimate efficiency gains ranging from 50 to 80 percent for various processes. We report key risks and challenges with using ChatGPT in internal auditing as well as the initial key practices …

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Patience Is Key: The Time It Takes To See Benefits From Continuous Auditing, Marc Eulerich, Benjamin Fligge, Vanessa Lopez Kasper, David A. Wood Jan 2024

Patience Is Key: The Time It Takes To See Benefits From Continuous Auditing, Marc Eulerich, Benjamin Fligge, Vanessa Lopez Kasper, David A. Wood

Faculty Publications

Despite research showing numerous benefits to continuous auditing, uptake by internal audit functions has been quite slow. Using field data from a multinational company, we study two possible reasons for the slow uptake of continuous auditing—the time it takes for continuous auditing to result in measurable reductions in audit risks and that not every type of risk is equally likely to improve from continuous auditing. Results suggest it takes three years before observing significant risk reductions from implementing continuous auditing. We also find that the benefits of implementing continuous auditing vary by risk factor, ranging in improvement from 0 percent …

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Is It All Hype? Chatgpt’S Performance And Disruptive Potential In The Accounting And Auditing Industries, Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh, David A. Wood Jan 2024

Is It All Hype? Chatgpt’S Performance And Disruptive Potential In The Accounting And Auditing Industries, Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh, David A. Wood

Faculty Publications

ChatGPT frequently appears in the media, with many predicting significant disruptions, especially in the fields of accounting and auditing. Yet research has demonstrated relatively poor performance of ChatGPT on student assessment questions. We extend this research to examine whether more recent ChatGPT models and capabilities can pass major accounting certification exams including the Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA), and Enrolled Agent (EA) certification exams. We find that the ChatGPT 3.5 model cannot pass any exam (average score across all assessments of 53.1%). However, with additional enhancements, ChatGPT can pass all sections of each …

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A Demonstration Of How Chatgpt Can Be Used In The Internal Auditing Process, Marc Eulerich, David A. Wood Jan 2024

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 …

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Chatbots Mitigate Help-Seeking Avoidance, James Gaskin, Eva Blondeel, Ryan Schuetzler, Rachel Serre, Jacob Steffen, David A. Wood Jan 2024

Chatbots Mitigate Help-Seeking Avoidance, James Gaskin, Eva Blondeel, Ryan Schuetzler, Rachel Serre, Jacob Steffen, David A. Wood

Faculty Publications

This research explores the transformative role of large language model (LLM) chatbots in fostering help-seeking behaviors among introverted and underrepresented students in educational settings. Despite the importance of help-seeking for academic success, certain groups exhibit avoidance behaviors due to self-presentation concerns and stereotype threats. By integrating LLM chatbots as non-judgmental, anonymous teaching assistants in an introductory information systems course, the study demonstrates how technology can mitigate these behaviors and promote inclusivity. The chatbots provided real-time, unbiased support, significantly enhancing the students' willingness to engage in help-seeking behaviors without fear of judgment. This practical application of chatbots not only supports academic …

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Gauging Scholarly Engagement: An Investigation Into Topic Popularity Within The Asee Cit Division, Barry M. Lunt, Mudasser Fraz Wyne, David A. Wood Jan 2024

Gauging Scholarly Engagement: An Investigation Into Topic Popularity Within The Asee Cit Division, Barry M. Lunt, Mudasser Fraz Wyne, David A. Wood

Faculty Publications

Since 2011, the Computing and Information Technology (CIT) division of the ASEE has had 427 papers presented and published in the proceedings of the ASEE Annual Conference and Exposition. This paper looks at these 427 papers as a whole, providing descriptive statistics, giving the top institutions and authors that have contributed to these papers, and providing information regarding the impact of the top ten papers, as measured by their citations and downloads. We have also used the ChatGPT version 4.0 to provide categories for the 427 papers, providing insight into the most popular topics for papers in the CIT division.

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The Effects Of Strategic Alignment And Strategic Clarity On Multidimensional Task Performance, Steven D. Smith, Tyler F. Thomas Jan 2024

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 …

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Strategic Alignment, Performance, And The Moderating Effect Of Regulatory Fit, Hayden T. Gunnell, Steven D. Smith, Travis W. Steadman Jan 2024

Strategic Alignment, Performance, And The Moderating Effect Of Regulatory Fit, Hayden T. Gunnell, Steven D. Smith, Travis W. Steadman

Faculty Publications

We examine how the alignment of performance measurement and strategy affects performance on a multidimensional task. Our experiment varies both the strategy (speed versus accuracy) of the hypothetical firm for which participants work and the individual performance measure that is reported to them, creating two conditions of clear alignment and two of clear misalignment. We find that while workers are responsive to the performance measure regardless of its alignment, they are also sensitive to the strategy such that costly alignment effects are observed. We also predict and find that workers respond asymmetrically to misalignment in accuracy performance but not in …

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Anomaly Time, Boone Bowles, Adam V. Reed, Matthew C. Ringgenberg, Jacob Thornock Jan 2024

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.

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Tax Sentiment And Compliance: Evidence From Social Media, Andrew Belnap, Jacob Thornock, Kevin Standridge, Braden Williams Jan 2024

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 …

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