Digital Commons Network^™

The Effect Of Economic Nexus On Sales Tax Avoidance And Retail Purchases, Zackery D. Fox, John R. Robinson, Stephen A. Stewart

Faculty Publications

We investigate the impact of adopting economic nexus laws on local consumer consumption patterns. To do so, we focus on a natural experiment involving Washington State, which enacted economic nexus in October of 2018, and its neighboring state Oregon, which has no sales tax. Utilizing data from the Nielsen Consumer Panel survey, we estimate a difference-in-differences regression to test whether the imposition of sales tax on internet purchases in Washington led to an increase in brick and mortar (B&M) retail purchases relative to those in Oregon. We report evidence that consumers in Washington increased purchases at B&M retailers relative to …

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 …

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 …

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 …

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, …

The Intellectual Structure Of Audit Committee Research: A Bibliometric Analysis (1969 – 2020), Joel Behrend, Marc Eulerich, David A. Wood

Faculty Publications

The audit committee is a widely recognized mechanism of effective corporate governance. We advance prior literature reviews by using bibliometric analysis techniques that comprehensively process large bodies of bibliometric information. We base inferences on citation patterns of 1,173 articles to identify concepts that “shine through” within the scientific understanding of audit committees. Using content analysis, we then analyze these concepts and explore existing interrelationships. We document a declining influence of audit committee research, as well as a widening gap between the quantitative and qualitative research camps. While the former is mostly derivative in nature, the latter produces innovative insights on …

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.

An Integrated Model For Information Adoption & Trust In Mobile Social Commerce, Fulya Acikgoz, Abdelsalam Busalim, James Gaskin, Shahla Asadi

Faculty Publications

Despite the growing importance of mobile social commerce (ms-commerce), little research has been conducted on the effects of informational and social factors on users’ post-adoption behavior. We, therefore, build on the understanding of mobile social commerce in the UK market and how it affects users’ post-adoption behaviors. Our theoretical model leverages the information adoption model, social support theory, and social influence theory. Data was gathered from 377 ms-commerce users from the UK and analyzed via Partial Least Squares (PLS-SEM). The research findings show that both informational and social factors have a positive impact on information adoption in ms-commerce apps. Furthermore, …

In Memoriam: Fred R. Gowans (1936-2023), Rocky Mountain Fur Trade Historian, Jay H. Buckley

Faculty Publications

Fred R. Gowans is the proverbial American original – or, better yet, Western American original. Fred talked and wrote convincingly about the American West and the fur trade because he spent so much time in it, exploring or retracing old trails. Fred made no pretenses. He dressed for class, public talks, or academic presentations the same way he dressed for working with his horses: Western hat, Western shirt, Levis, cowboy boots, and on the rare occasion a sport coat and bolo tie. He lived with his wife Gloria in a log home that he and his father Floyd had built …

Review Of Computational Models For Large-Scale Mdao Of Urban Air Mobility Concepts, Darshan Sarojini, Marius L. Ruh, Jiayao Yan, Luca Scotzniovsky, Nicholas C. Orndorff, Ru Xiang, Han Zhao, Joshua J. Krokowski, Michael Warner, Sebastiaan Pc Van Schie, Ashley Cronk, Alexandre T. R. Guibert, Jeffrey T. Chambers, Lauren Wolfe, Rachel Doring, Robin Despins, Cibin Joseph, Ryan Anderson, Andrew Ning, Hyunjune Gill, Seongkyu Lee, Zeyu Cheng, Zhi Cao, Chunting Mi, Y Shirley Meng, Christopher Silva, Jiun-Shyan Chen, H. Alicia Kim, John T. Hwang

Faculty Publications

The advent of Urban Air Mobility (UAM) has necessitated a paradigm shift in aircraft design from traditional regression methods to physics-based analysis and the use of modern computational methods. This paper explores the intricacies of UAM aircraft design, acknowledging the limitations of historical empirical equations and advocating for the use of physics-based tools in the early stages of the design process. It underscores the importance of Multidisciplinary Design, Analysis, and Optimization (MDAO) as a means to integrate physics-based tools for conceptual design, facilitating decisions on configuration and sizing. The paper presents a comprehensive survey and review of computational models across …

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 …

Expression Of Customer (Dis)Satisfaction In Online Restaurant Reviews: The Relationship Between Adversative Connective Constructions And Star Ratings, Matthew J. Baker, Brett James Hashimoto

Faculty Publications

Online restaurant reviews contain expressions of customer expectations in prose as well as in star ratings that indicate overall customer satisfaction. In prose, one way customers communicate that expectations are or are not met is through a grammatical construction called adversative connectives (ACs) (i.e., constituents such as but, although, however, and even though). In the present study, we examine the relationship between star ratings and customers’ use of ACs by employing a combination of content analysis, mixed-effects models, and thematic analysis in a corpus of nearly 35,000 online reviews for restaurants located in the United States. The results reveal an …

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 …

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 …

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.

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 …

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 …

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 …

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 …

Lithium Tetraborate As A Neutron Scintillation Detector: A Review, Elena Echeverria, John W. Mcclory, Lauren Samson, Katherine Shene, Juan A. Colon Santana, Yaroslav V. Burak, Volodymyr T. Adamiv, Ihor M. Teslyuk, Lu Wang, Wai-Ning Mei, Kyle A. Nelson, Douglas S. Mcgregor, Peter A. Dowben, Carolina C. Ilie, James C. Petrosky, Archit Dhingra

Faculty Publications

The electronic structure and translucent nature of lithium tetraborate (Li₂B₄O₇) render it promising as a scintillator medium for neutron detection applications. The inherently large neutron capture cross-section due to ¹⁰B and ⁶Li isotopes and the ease with which Li₂B₄O₇ can be enriched with these isotopes, combined with the facile inclusion of rare earth dopants (occupying the Li⁺ sites), are expected to improve the luminescent properties, as well as the neutron detection efficiency, of Li₂B₄O₇. The electronic structure of both doped …

Appealing Magna Carta, Thomas J. Mcsweeney

Faculty Publications

In 1999, Professor Richard Helmholz published Magna Carta and the Ius Commune, in which he argued that some of the ideas and language found in Magna Carta provide evidence that the early common law was engaging with the ius commune, the ancestor of modern civil law traditions. This Essay examines one piece of evidence highlighted by Helmholz and more recently by Professor Charles Donahue: that the Articles of the Barons, a preparatory document for Magna Carta, uses a phrase borrowed from canon law, appellatione remota (without possibility of appeal). Helmholz and Donahue pointed to its use as evidence that …

Shock-Wave Tolerant Phase Reconstruction Algorithm For Shack–Hartmann Wavefront Sensor Data, Thomas E. Defoor, Matthew Kalensky, Matthew R. Kemnetz, Timothy J. Bukowski, Mark F. Spencer

Faculty Publications

We develop a phase reconstruction algorithm for the Shack–Hartmann wavefront sensor (SHWFS) that is tolerant to phase discontinuities, such as the ones imposed by shock waves. In practice, this algorithm identifies SHWFS locations where the resultant tilt information is affected by the shock and improves the tilt information in these locations using the local SHWFS observation-plane irradiance patterns. The algorithm was shown to work well over the range of conditions tested with both simulated and experimental data. In turn, the reconstruction algorithm will enable robust wavefront sensing in transonic, supersonic, and hypersonic environments.

Quantization Of Spherically Symmetric Loop Quantum Gravity Coupled To A Scalar Field And A Clock: The Asymptotic Limit, Rodolfo Gambini, Jorge Pullin

Faculty Publications

We continue our work on the study of spherically symmetric loop quantum gravity coupled to two spherically symmetric scalar fields, one which acts as a clock. As a consequence of the presence of the latter, we can define a true Hamiltonian for the theory. The spherically symmetric context allows to carry out precise detailed calculations. Here we study the theory for regions of large values of the radial coordinate. This allows us to define in detail the vacuum of the theory and study its quantum states, yielding a quantum field theory on a quantum space time that makes contact with …

Assuring Netlist-To-Bitstream Equivalence Using Physical Netlist Generation And Structural Comparison, Reilly Mckendrick, Jeffrey Goeders, Keenan Faulkner

Faculty Publications

Hardware netlists are generally converted into a bitstream and loaded onto an FPGA board through vendor-provided tools. Due to the proprietary nature of these tools, it is up to the designer to trust the validity of the design’s conversion to bitstream. However, motivated attackers may alter the CAD tools’ integrity or manipulate the stored bitstream with the intent to disrupt the functionality of the design. This paper proposes a new method to prove functional equivalence between a synthesized netlist, and the produced FPGA bitstream. The novel approach is comprised of two phases: first, we show how we can utilize implementation …

A Personal Tribute To Professor Ashok Midha, Larry L. Howell

Faculty Publications

When I received the news that Professor Ashok Midha had passed away, I was grieved by the unexpected news. But I also felt another emotion: gratitude for having known him. I am grateful for him, for the opportunity I had to learn from him, and for the influence he has had on my life and career. I wanted to honor his memory in some way. This document is in response to that desire.

Some of my thoughts at his passing are summarized in the first chapter and the conclusion. The other writing is taken from a draft of my personal …

Contextualizing Singlehood Among Young Adults: Exploring The Meanings And Perceived Reasons For Being Single, Jonathon J. Beckmeyer, Tyler B. Jamison

Faculty Publications

Objective: We explored how young adults discussed their experiences with singlehood and their reasons for being single.

Background: Despite singlehood being normative during young adulthood, less research has focused on the diversity of singlehood compared to that of romantic involvement.

Method: In Study 1, 35 young adults participated in in-depth qualitative interviews about their romantic histories. We explored singlehood meanings and reasons in the context of their relationship histories. In Study 2 we used data from 155 single young adults to explore the factor structure, internal reliability, and initial validity of the Reasons for Being Single (RBS) scale, which we …

Coarsening Dynamics Of Ternary Polymer Solutions With Mobility And Viscosity Contrasts, Jan Ulric Garcia, Douglas R. Tree, Alyssa Bagoyo, Tatsuhiro Iwama, Kris T. Delaney, Glenn H. Fredrickson

Faculty Publications

Using phase-field simulations, we investigate the bulk coarsening dynamics of ternary polymer solutions undergoing a glass transition for two models of phase separation: diffusion only and with hydrodynamics. The glass transition is incorporated in both models by imposing mobility and viscosity contrasts between the polymer-rich and polymer-poor phases of the evolving microstructure. For microstructures composed of polymer-poor clusters in a polymer-rich matrix, the mobility and viscosity contrasts significantly hinder coarsening, effectively leading to structural arrest. For microstructures composed of polymer-rich clusters in a polymer-poor matrix, the mobility and viscosity contrasts do not impede domain growth; rather, they change the transient …

A 30-Year Dataset Of Co2 In Flowing Freshwaters In The United States, Timothy R. Toavs, Caleb T. Hasler, Cory D. Suski, Stephen R. Midway

Faculty Publications

Increasing atmospheric carbon dioxide (CO2) concentrations have been linked to effects in a wide range of ecosystems and organisms, with negative effects of elevated CO2 documented for marine organisms. Less is known about the dynamics of CO2 in freshwaters, but the potential exists for freshwater organisms to be challenged by elevated CO2. In flowing freshwaters CO2 exhibits more variability than in lakes or the ocean, yet spatiotemporally extensive direct measures of CO2 in freshwater are rare. However, CO2 can be estimated from pH, temperature, and alkalinity—commonly collected water quality metrics. We used data from the National Water Quality Monitoring Council …

Creelcat, A Catalog Of United States Inland Creel And Angler Survey Data, Nicholas A. Sievert, Abigail J. Lynch, Holly S. Embke, Ashley Robertson, Mitchel Lang, Anna L. Kaz, Matthew D. Robertson, Stephen R. Midway, Lyndsie Wszola, Craig P. Paukert

Faculty Publications

The United States Inland Creel and Angler Survey Catalog (CreelCat) contains a national compilation of angler and creel survey data collected by natural resource management agencies across the United States (including Washington, D.C. and Puerto Rico). These surveys are used to help inform the management of recreational fisheries, by collecting information about anglers including what they are catching and harvesting, the amount of effort they expend, their angling preferences, and demographic information. As of May 1, 2023, CreelCat houses over 14,729 surveys from 33 states, Puerto Rico, and Washington, D.C., comprising 235 data fields across 8 tables. These tables contain …

The Influence Of Salinity And Vegetation Texture On The Ecological Roles Of Insects In Tidal Marshes In Louisiana, Benjamin G. Aker, Claudia Husseneder, Lane D. Foil

Faculty Publications

Tidal marsh insect communities are influenced by both salinity and aspects of vegetation texture (vegetation diversity, plant density, and architectural structure). These factors affect the abundances and intra- and interguild interactions of these insects and should result in broad-scale variation in the distribution and ecological functioning of tidal marsh insect communities along these gradients. However, this assumption has not been tested within Gulf Coast marshes, and the insect communities and their ecological roles are not well known. This study identifies how family-level insect biodiversity varies by salinity and which factors are most important in affecting the distribution of insect functional …