Digital Commons Network^™

Consumer Preferences For Ride-Hailing: Barriers To An Autonomous, Shared, And Electric Future, Tamara L. Sheldon, Rubal Dua

Faculty Publications

Research has shown that automation, carpooling, and electrification combined in a mobility on demand framework have the potential for theoretically large emissions reductions. However, less research has been done regarding consumer preferences and behavioral responses to this vision of transportation of the future. In this paper we use choice experiment data collected from an online ride-hailing survey to quantify consumer preferences for these technologies. Our results suggest there are major barriers to consumers’ willing to ride in such vehicles. We find that respondents require large discounts to ride in driverless vehicles or to carpool with other passengers, even holding ride …

Interpreting For Boris Pilnyak In New York City During 1931, Albert Parry

Faculty Publications

The following text is an excerpt from Albert Parry’s hitherto unpublished memoirs, Ask That Your Way Be Long: An Autobiography. As becomes evident from reading his obituary in the New York Times (May 8, 1992), Professor Parry led a very colorful and highly interesting life. Having escaped from his hometown of Rostov-on-Don in the midst of the Russian Civil War, and then emigrating to the United States in 1921, he proceeded to develop a successful career for himself as a writer and journalist in New York City during the 1920s and early 1930s, before moving to the Midwest to …

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 …

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

Faculty Publications

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

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 …

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 …

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 …

The Efects Of Cryptocurrency Wealth On Household Consumption And Investment, Darren Aiello, Scott R. Baker, Tetyana Balyuk, Marco Di Maggio, Mark Johnson, Jason Kotter

Faculty Publications

We use bank transaction data from millions of U.S. households to:

1. Characterize retail crypto investing
2. Examine the efect of crypto wealth on consumption and investment behavior
3. Zoom in on the efect of crypto wealth on housing spending
4. Document spillovers of crypto wealth to the local economy

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 …

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 …

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.

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 …

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 …

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 …

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

Faculty Publications

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

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.

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 …

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 …

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 …

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 …