Digital Commons Network^™

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 …

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 …

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.

Asynchronous Movement Patterns Between Breeding And Stopover Locations In A Long-Distance Migratory Songbird, Theodore Zenzal, Andrea Contina, Hannah Vander Zanden, Leanne Kuwahara, Daniel Allen, Kristen Covino

Faculty Publications

The species-specific migratory patterns and strategies of many songbirds remain unknown or understudied, as research in animal ecology is biased toward the breeding period, with the fewest studies on the migratory period across taxa. Identifying large-scale spatiotemporal migratory patterns is challenging, as individuals within a species may vary in their migratory behavior and strategies. The Yellow Warbler (Setophaga petechia) is a Nearctic-Neotropical migrant that is relatively well studied during the breeding season, but its species-wide migratory patterns remain understudied. Our aim in studying Yellow Warbler movement ecology was to characterize temporal migration patterns during fall migration. We sought to determine …

Examining The Utility Of The Early Childhood Development Index (Ecdi) Among 3- To 4-Year-Olds In The Nigeria Context, Ngozi V. Enelamah, Smitha Rao, Margaret Lombe, Mansoo Yu, Chrisann Newransky, Melissa L. Villodas, Andrew Foell, Von Nebbitt

Faculty Publications

An estimated six million of over 31 million children under five years old are at risk of not reaching their full developmental potential in Nigeria. There is a need for culturally appropriate and context-specific measures to track child development and facilitate intervention planning. This study assessed the utility of the Early Childhood Development Index (ECDI), see Table 1, used in the 2016/2017 round of the Multiple Indicator Cluster Survey (MICS) to track development among 3- to 4-year-old children (n=11,073; 3-year-old, 51%; female, 49%).

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 …

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 …

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 …

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 …

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 …

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 …

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 …

Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu

Faculty Publications

Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed “disclosure benchmarking.” Using initial public offering (IPO) disclosures as the setting, we find that disclosure benchmarking is associated with amore efficient Securities and Exchange Commission (SEC) review process. We further find that it is associated with several measures of disclosure quality, including disclosures that are less likely to be revised in subsequent …

What's In A Name? Standardization Of Vernacular Names For Trichechus Manatus, A. A. Mignucci-Giannoni, Daniel Gonzalez-Socoloske, Anmari Alvarez-Alemán, Jamie Aquino, D. Caicedo-Herrera, Delma Nataly Castelblanco-Martínez, Diane Claridge, M. Fabiola Corona-Figueroa, Adolphe O. Debrot, Benoit De Thoisy, Carlos Espinoza-Marin, J. Galves, Eddy Garcia-Alfonso, Hector M. Guzman, Jalaludin Ahmad Khan, Jeremy J. Kiszka, Fabia De Oliveira Luna, Miriam Marmontel, Leon David Olivera-Gomez, Christine O'Sullivan, James A. Powell, Enrique Pugibet-Bobea, Indranee Roopsind, Carlos J. Silva

Faculty Publications

Trichechus manatus is one of 3 recognized extant species of manatees of the mammalian Order Sirenia. Currently, it is known by various vernacular names, none of which are descriptive of its biology and known distribution. This lack of standardization has led to confusion and miscommunication, hindering conservation efforts for this species. We propose standardizing the vernacular names used to refer to the species and its 2 subspecies based on appropriate geographical characterization in English, Spanish, French, Dutch, and Portuguese, respectively: “American Manatee”, “Manatí de las Américas”, “Lamantin d’Amérique”, “Amerikaanse Lamantijn”, and “Peixe-boi das Américas” for T. manatus; “Florida Manatee”, “Manatí …

Standing And Criminal Law, F. Andrew Hessick, Sarah Benecky

Faculty Publications

According to the Supreme Court, the “irreducible constitutional minimum of Article III standing” is a concrete, particularized injury in fact that is traceable to the defendant and redressable by a favorable judgment. But this set of requirements does not apply in criminal cases. The federal government has authority to bring prosecutions for any violation of federal criminal law, regardless of whether the crime caused concrete harm to the United States or anyone else, and even though the punishment for the crime does not redress an injury in any conventional sense. This Article argues that the difference in standing requirements between …

Democratizing Administrative Law, Joshua D. Blank, Leigh Osofsky

Faculty Publications

When agencies make statements about the law, people listen. This insight yields a fundamental tension. According to one set of views, such agency statements, and their ability to influence public behavior, are critical not only for a well-functioning bureaucracy but also for our entire system of government. According to another set of views, this agency power, if left unchecked, could border on tyranny.

Administrative law responds to this tension through an extensive, purportedly comprehensive, framework that attempts to police agency statements. The framework places different types of agency statements into different legal categories. On the one hand, legislative rules make …

History And The School Prayer Cases, Mark Storslee

Faculty Publications

In a series of two decisions known as the School Prayer Cases, the Supreme Court famously held that the Establishment Clause forbids state-sponsored prayer in public schools—even where the government provides opt-outs for dissenters. Yet subsequent legal developments have rendered those decisions unstable. And with the Court’s recent turn to “historical practices and understandings,” many question whether the School Prayer Cases can possibly survive.

It is too soon to tell where the Court’s renewed focus on Founding-era history might lead. But this Article contends, contrary to both some originalist Justices and their critics, that a focus on history does …

Predictive Analytics & The Tax Code, Jay A. Soled, Kathleen Delaney Thomas

Faculty Publications

Congress last reformed the nation’s current tax penalty regime ap-proximately three decades ago, long before the rise of big data and the advent of predictive analytics. With predictive analytics now gaining preeminence and its accuracy constantly improving, it is time for Congress to weave this technological innovation into the fabric of the Internal Revenue Code and, more specifically, the civil tax penalty regime. Doing so would enhance taxpayer compliance, augment transparency, and simultaneously ease many administrative burdens commonplace under the tax law.

Multibillion-Dollar Tax Questions, James Alm, Jay A. Soled, Kathleen Delaney Thomas

Faculty Publications

Tax compliance in the United States historically hovers in the 80 percent range, costing the nation approximately half a trillion dollars annually in uncollected tax revenue. To foster greater tax compliance, the Internal Revenue Service (IRS) should employ whatever tools are at its disposal. Standard deterrence theory argues that increasing the audit rate and imposing stiffer penalties would foster greater tax compliance. There are political headwinds, however, that strongly suggest that these approaches are not currently viable. Instead, there is a low-cost method that could yield greater tax compliance. Drawing on recent and compelling social science research, the IRS should …

American Association Of Law Libraries Academic Special Interest Section White Paper On Continuing Status And Tenure Of Law Librarians, Aall Special Interest Section On Academic Law Libraries Subcommittee On Continuing Status And Tenure, Stephanie Davidson, Cindy Hirsch, Caroline Osborne, Brian Quigley, Jessica Whytock

Faculty Publications

In 2023 the ALL-SIS Continuing Status/Tenure Committee was charged with developing a white paper to provide information on the status, rights, and responsibilities of academic law librarian positions. The information provided in this paper is intended to allow law librarians to make informed career choices, increase knowledge of the rights and obligations of librarian positions, and ensure the development of necessary skills and education for future new positions. Clarity on how positions are structured, their required skills, and credentials is essential at all levels of experience for planning and development for future career growth.

This White Paper does not advocate …

Data Controllers As Data Fiduciaries: Theory, Definitions & Burdens Of Proof, Noelle Wilson, Amanda Reid

Faculty Publications

No abstract provided.

Understanding Our Digital Fingerprints: Metadata, Competency, And The Future Practice Of Law, Stacey Lane Rowland

Faculty Publications

Metadata, often referred to as “data about data,” plays a crucial role in the digital world. It encompasses embedded information within electronic documents that reveals details about their creation, modification, and transmission. In legal proceedings, metadata can be both helpful and controversial, as it can expose sensitive information and potentially support or refute claims of fabricated evidence. With the widespread use of smartphones and other electronic devices, individuals generate vast amounts of personal data, including metadata, that can provide detailed insights into their lives.

This Article explores the significance of metadata in various contexts, such as digital photographs, and highlights …

Erie And Forum Selection Clauses, John F. Coyle, F. Andrew Hessick

Faculty Publications

This article argues that federal courts should apply state law to determine the enforceability of outbound forum selection clauses in diversity cases. Using a hand-collected dataset comparing hundreds of state and federal decisions, the authors show that federal courts enforce such clauses at significantly higher rates, creating incentives for forum shopping and uneven contract rights. They contend that enforceability is a substantive contract issue under Erie and that federal courts lack authority to create federal common law in this area outside §1404(a). The article concludes that applying state law uniformly would prevent inequitable administration and restore coherence to forum selection …

How To Deal With Theological Conflicts, Part 1, Timothy Blaze, S. Joseph Kidder

Faculty Publications

No abstract provided.

‘Routines’ And ‘Formulaic Language’ In Conversation Analysis (Author's Extended Data), Danielle M. Pillet-Shore

Faculty Publications

Though the field of conversation analysis (CA) was founded upon examinations of interactional “routines” such as conversation openings and closings, conceptualizing and categorizing communicative phenomena as “formulaic” is anathema to CA. This chapter details how, since its inception, CA work has empirically elucidated how participants to recorded episodes of naturally occurring social interaction actively and collaboratively accomplish conversational activities as ‘routine’ or not by selecting from available action alternatives, spontaneously coordinating their selections vis-à-vis one another. Taking a multimodal CA approach, this chapter reviews state-of-the art literature on how people open and close in-person and telephone conversations, showing the immense …

Density And Abundance Estimation Of West Indian Manatee, Trichechus Manatus, Between The States Of Ceará And Piauí, Northeast Brazil, Using Active Acoustics, Katherine Fiedler Choi Lima, Denis Moledo De Sousa Abessa, Daniel Gonzalez-Socoloske, Renata Sousa-Lima, Ana Carolina Oliveira De Meirelles, Cristine Pereira Negrão Silva

Faculty Publications

The West Indian manatee is one of the most threatened species in Brazil. The species has currently a patchy distribution from the state of Alagoas to the state of Amapá. The difficulty of observing manatees, especially in estuarine waters, is a challenge for conservation. Therefore, it is necessary to use new methodologies and technologies to solve manatee detection problems in their natural habitats. The goal of this study was to use an active acoustic method of detection to estimate manatee density and abundance in the estuarine complex of the Timonha and Ubatuba rivers, between the states of Ceará and Piauí, …

Gender Difference On Internal Equity: Evidence From The Hospitality Industry In Ghana, Patricia Peprah

Faculty Publications

It is a hypothetical position that employees in the hospitality industry in Ghana experience salary disparities based on the gender of the employee. Pay disparities exist because of unconscious biases in areas such as hiring, promotions, performance reviews, and salary decisions. In ensuring equal pay for equal work to fulfill the International Labor Organization (ILO) convention, this study investigated the internal equity pay of the employees in Ghana's hospitality industry based on equal work. This quantitative association study adopted a self-constructed research instrument to measure internal equity pay and randomly selected 350 respondents in the hospitality industry in Ghana to …

Managing Differences In The Family, Alina M. Baltazar

Faculty Publications

No abstract provided.

Gnss Software Defined Radio: History, Current Developments, And Standardization Efforts, Thomas Pany, Dennis Akos, Javier Arribas, M. Zahidul H. Bhuiyan, Pau Closas, Fabio Dovis, Ignacio Fernandez-Hernandez, Carles Fernandez-Prades, Sanjeev Gunawardena, Todd Humphreys, Zaher M. Kassas, Jose A. Lopez Salcedo, Mario Nicola, Mario L. Psiaki, Alexander Rugamer, Yong-Jin Song, Jong-Hoon Won

Faculty Publications

Taking the work conducted by the global navigation satellite system (GNSS) software-defined radio (SDR) working group during the last decade as a seed, this contribution summarizes, for the first time, the history of GNSS SDR development. This report highlights selected SDR implementations and achievements that are available to the public or that influenced the general development of SDR. Aspects related to the standardization process of intermediate-frequency sample data and metadata are discussed, and an update of the Institute of Navigation SDR Standard is proposed. This work focuses on GNSS SDR implementations in general-purpose processors and leaves aside developments conducted on …

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 …