Digital Commons Network^™

Sample Size Matters In Calculating Pillai Scores, Joseph A. Stanley, Betsy Sneller

Faculty Publications

Since their introduction to sociolinguistics by Hay, Warren, and Drager [(2006). J. Phon. (Modell. Sociophon. Var.) 34(4), 458–484], Pillai scores have become a standard metric for quantifying vowel overlap. However, there is no established threshold value for determining whether two vowels are merged, leading to conflicting ad hoc measures. Furthermore, as a parametric measure, Pillai scores are sensitive to sample size. In this paper, we use generated data from a simulated pair of underlyingly merged vowels to demonstrate (1) larger sample sizes yield reliably more accurate Pillai scores, (2) unequal group sizes across the two vowel classes are irrelevant in …

Sociophonetics And Dialectology, Dominic Watt, Margaret E. L. Renwick, Joseph A. Stanley

Faculty Publications

In this chapter we explore how the investigation of phonetic detail in speech seen through a sociolinguistic lens can inform and enhance our understanding of dialectal variation in languages. We begin by examining how sociophonetics can be considered an offshoot of dialectology, later to mature into a free- standing discipline during the late twentieth century. We next discuss the reconvergence of sociophonetics and dialectology as it became clearer that the two approaches to the study of language variation are, in combination, greater than the sum of their parts, even if their agendas may place different emphases on what should be …

Exploring The Effects Of Cross-Cultural Variation And Tourism In Utah English, Zoe Eldredge, Joseph A. Stanley

Faculty Publications

Emerging Social Meaning

• Eckert (2016): sociolinguistic variation is not just a consequence of social change but helps contribute to it.
• Such changes become enregistered and are linked to groups or personae.
• Fractal recursivity (Irvine & Gal 2000) may contribute to the beginnings of such differences (e.g. Zhang 2021).

An Analysis Of Ukrainians’ Language Attitudes And Ideology: A Conflict-Catalyzed Identity Shift, Kateryna Kravchenko, Joseph A. Stanley

Faculty Publications

Literature Review:

• Positions of Russian language have traditionally been strong
• “The State has to ensure the comprehensive development and functioning of the Ukrainian language in all spheres of social life throughout the entire territory of Ukraine” (Constitution of Ukraine, art. 10)
• The majority of Ukrainians (74%) have never experienced discrimination against Russian speakers by Ukrainian speakers, and 67% have never experienced discrimination against Ukrainian speakers by Russian speakers (Masenko, 2009, pp. 117-119).
• After 2014, slight changes in attitudes: more positive views towards Ukrainian, worsening of attitudes towards Russian (Kulyk, 2016)

Perceptions Of “Southern” Utah English, Chad Huckvale, Joseph A. Stanley

Faculty Publications

Utahns generally have negative perceptions of their own speech (Savage 2014, Eddington & Brown 2021, Stanley 2023).

Utahns are aware of certain features in their speech, namely pronunciation of “mountain” (Eddington & Savage 2012; Stanley & Vandiernet 2018; Eddington & Brown 2021, Stanley 2023).

Previous dialectology research (Lillie 1998; Eddington 2022; Stanley 2022) indicates that speech in some areas of Utah are described as “Southern”; this is generally found to differentiate urban vs. rural regions.

Surzhyk: Attitudes & Usage Among Ukrainian People, Kateryna Kravchenko, Joseph A. Stanley

Faculty Publications

What is Surzhyk?

• refers to a range of macaronic (mixed) sociolects of Ukrainian and Russian languages
• originally meant mixing of two different types of flour (wheat and rye), which is considered a lower grade flour
• there is no unifying set of characteristics
• the term is used for norm-breaking, non-obedience to or non-awareness of the rules of the Ukrainian and Russian standard languages
• it is not Russian-accented Ukrainian

Is Idaho English Really “The Epitome Of Average English”?, Joseph A. Stanley, Katrina Jackson

Faculty Publications

“Epitome of Average English”?

Preston (1989:64–65) chapter 3: “Where they speak correct English”

• Indianans ranked all 50 states’ English from most correct to least correct
• Mississippi’s ratings clustered low.
• Indiana’s ratings clustered high
• New York’s was bimodal.
• Florida’s was uniform.
• Idaho’s was normally distributed, centered around the middle.

“Idaho… [shows] a remarkably normal histogram… It is, apparently, the epitome of average English for these raters. Perhaps it is a least-caricatured state, meeting the negative definition of Standard English – the variety which displays no known non-standard elements.”

Utahns Sound Utahn When They Avoid Sounding Utahn, Joseph A. Stanley

Faculty Publications

Today’s sociolinguistic variable: realization of post-tonic, unstressed /tən/ – e.g. mountain, button, kitten, satin – Hereafter, a Wellsesque inspirated label: MOUNTAIN – Three main variants:

1. [tʰɨn] • aspirated alveolar stop + reduced vowel + nasal • AmE citation form, formal, careful • Probably accessible by most speakers.

2. [ʔn̩] • glottal stop + syllabic nasal • AmE standard, casual, typical. • The most common for probably all speakers.

3. [ʔɨn] • glottal stop + reduced vowel + nasal • Non-mainstream: found in Utah, New York, and scattered elsewhere (Roberts 2006, Freeman et al. 2012, Eddington & Brown 2021, Davidson …

Enriching Our Understanding Of Language Change With Vowel Formant Trajectories, Joseph A. Stanley

Faculty Publications

American English vowels are variable in pronunciation

• ban vs. bat, too vs. boo
• feel vs. fill, [bæt] vs. [bæ̞̙ t]

We can categorize these differences:

Shifts:

• I pronounce /u/ fronter than my grandparents do.
• My students pronounce /æ/ as lower and more centralized than I do.

Mergers:

• For me, cot and caught are distinct; for 95% of my students, they’re homophones
• In Utah, feel and fill are often pronounced the same

Language change happens as some variants spread to more and more people.

Qualitative Oral-Presentation Feedback: Comparisons From Business Professionals, Instructors, And Student Peers, Matt Baker, William H. Baker

Faculty Publications

Previous studies compare quantitative feedback ratings of student peers and instructors, but new presentation-feedback technologies enable qualitative-feedback comparison. This study extends previous research by comparing qualitative feedback and business professionals’ feedback. Compared to the professionals, the instructors provided similar feedback types and sentiment; students, however, de-emphasized message delivery and made fewer suggestions for improvement. The results suggest that students may need additional practice in critiquing message delivery and in suggesting needed improvements in their peers’ oral presentations. The study also provides a methodology using the new technologies for instructors to calibrate their own and their students’ feedback with professionals’ feedback.

Teaching And Researching Revision: Introducing A Tool To Extract Edits From Word Documents, Matthew Baker, Jordan Smith, Scout A. Mcmillan

Faculty Publications

As instructors consider the technologies that will disrupt the future of business communication, writing tools enhanced by artificial intelligence (Al)-such as ChatGPT -are probably at the top of the list. Researchers have already begun proposing teaching strategies to overcome the challenges and embrace the opportunities of Al. For example, one study analyzed the performance of Al-generated business writing (AIAfnan, Dishari, Jovic, & Lomidze, 2023). Based on evaluations produced by human graders and plagiarism-detection software, the researchers recommended that business writing instructors use casebased assignments and adjust rubrics to more heavily weight content that Al fails at generating well (e.g., detailed …

Multiple-Choice Reading Behaviors Of Esl Students: An Eye-Tracking Study, Juan Escalante, Grant Eckstein, Troy L. Cox, Steven Luke

Faculty Publications

Only recently has eye-tracking been used to investigate test-taker reading behavior, and results have been primarily used to confirm a range of cognitive tasks elicited by test items. This study explores test taker reading behavior for its own sake by describing how ESL readers of different proficiency levels behaviorally view multiple-choice passages and test items at different difficulty levels. Data were gathered from 51 students at three proficiency levels attending a university-sponsored intensive English program (IEP). Participants read eight validated reading comprehension items at varying difficulty levels while their eye movements were recorded on the passage, multiple-choice stem, correct answer, …

Does Text Entry Method Make A Difference On Chinese Writing Test Scores?, Dana Scott Bourgerie, Troy L. Cox, Steven L. Riep

Faculty Publications

Should the writing construct be assessed through handwriting or keyboarding? As the only major language entirely without a syllabary or alphabet, the Chinese writing system is unique among modern languages, thus the question of writing proficiency is complicated by character recall. Most of the testing research comparing text entry methods has been conducted in English and has found that keyboarding and handwriting can be used interchangeably. This paper reports the outcome of a study comparing the results of handwritten and typed versions of the Chinese ACTFL Writing Proficiency Test (WPT). L2 Chinese students (n=25) with Intermediate to Superior speaking skills …

Digital Learning Transformation In Higher Education: International Cases Of University Efforts To Evaluate And Improve Blended Teaching Readiness, Charles R. Graham, Ganbat Danaa, Tserenchimed Purevsuren, Adriana Martínez, Cinthia Bittencourt Spricigo, Barbara Maria Camilotti, Tserenkhand Batsukh

Faculty Publications

The global pandemic of 2019 brought heightened awareness to institutions of higher education of the need to engage in a digital transformation that extends beyond university business operations to the pedagogy of the classroom. This paper is a case study that explores three international cases of universities in Colombia, Brazil, and Mongolia that are at different stages along the path of a digital pedagogical transformation. This article tells each story, including (1) what is driving the local need to engage in digital transformation, (2) what the major challenges and barriers are to achieving a transformation, and (3) what efforts are …

Institutional Support For Academic Engagement In Online And Blended Learning Environments: Exploring Affective, Behavioral, And Cognitive Dimensions, Charles R. Graham, Jered Borup, Sara Tuiloma, Adriana Martínez Arias, Ross Larsen

Faculty Publications

In light of the disruptions caused by the COVID-19 pandemic, leaders of higher education institutions around the world have been contemplating ways to help their universities engage in a digital transformation that must have student engagement and learning as the foremost considerations. This study reports on the work conducted at a university in Colombia that created an evaluation instrument based on the Academic Communities of Engagement (ACE) framework (Borup et al., 2020) to examine how well the institution was supporting the affective, behavioral, and cognitive (ABC) dimensions of engagement in its online and blended learning course offerings. This survey, the …

Understanding The Role Of Online Teaching Assistants In Student Engagement, Sara H. Tuiloma, Charles R. Graham

Faculty Publications

In this paper, we examine how online teaching assistants (OLTAs) interact with students in terms of affective, behavioral, and cognitive support and the influence of OLTA training on these interactions. Through a thematic network analysis, using a tracking instrument and semi-structured interviews with 10 OLTAs, we examined how online university students are supported based on the quantity and quality of interactions with OLTAs, and how training contributes to interactions. Our research addressed two key questions: (1) How do OLTAs support learners in the quantity and quality of interactions? and (2) How does OLTA training around affective and behavioral support influence …

Coaching To Support Blended Teaching: A Phenomenological Study Of The Coaching Experiences Of Emerging K–12 Blended Teacher, Michelle Jensen, Charles R. Graham

Faculty Publications

With the growth of blended teaching comes a need to support teachers that are shifting their instruction to this mode of teaching. Coaching is a form of professional development that is growing in K–12 institutions. However, research of coaching specifically intended to support blended teaching practices is lacking. This phenomenological qualitative study seeks to contribute to the body of research by exploring the coaching experiences of four K–12 teachers from second, fifth, junior high, and high school that are new to blended teaching. Through semi-structured interviews we sought to understand how our participants were experiencing the support for blended teaching …

The Gatekeeper’S Dilemma: 'When Should I Transfer This Customer?', Brett A. Hathaway, Evgeny Kagan, Maqbool Dada

Faculty Publications

In many service encounters, front-line workers (often referred to as gatekeepers) have the discretion to attempt to resolve a customer request or to transfer the customer to an expert service provider. Motivated by an incentive redesign at a call center of a mid-size US-based bank, we formulate and solve an analytical model of the gatekeeper's transfer response to different incentive schemes and to different congestion levels. We then test several model predictions experimentally. Our experiments show that human behavior matches the predictions qualitatively, but not always in magnitude. Specifically, transfer rates are disproportionately low in the presence of monetary penalties …

Discussion Of "Why Can’T I Trade? Exchange Discretion In Calling Halts", Michael S. Drake

Faculty Publications

Liquidity is an important feature of well-functioning capital markets. While many market frictions exist that constrain liquidity, none are as dramatic as trading halts when trading is suspended altogether. Trading halts became a common feature of US securities markets in the aftermath of Black Monday (October 19, 1987). The hope of regulators was that system-wide trading halts, so-called market circuit breakers, would decrease the likelihood of dramatic sell-offs by allowing markets to cool off. Regulators further argued that security-specific trading halts implemented in advance of a material news release could also reduce volatility and help level the playing field between …

The Effect Of Patent Disclosure Quality On Innovation*, Travis Dyer, Stephen Glaeser, Mark H. Lang, Caroline Sprecher

Faculty Publications

The patent system grants inventors temporary monopoly rights in exchange for a public disclosure detailing their innovation. These disclosures are meant to allow others to recreate and build on the patented innovation. We examine how the quality of these disclosures affects follow-on innovation. We use the plausibly exogenous assignment to patent applications of examiners who differ in their enforcement of disclosure requirements as a source of variation in disclosure quality. We find that some examiners are significantly more lenient with respect to patent disclosure quality requirements, and that patents granted by these examiners include significantly lower-quality disclosures and generate significantly …

Check Your Attitude: An Examination Of Companies’ Adversarial Disclosures About Tax Enforcement, Hannah W. Judd, Sean T. Mcguire, Connie D. Weaver, Junwei Xia

Faculty Publications

This study examines companies’ voluntary disclosures of an adversarial stance toward tax enforcement in income tax footnotes, where companies express disagreement with tax authorities or a willingness to litigate unresolved audit issues. We find that larger companies, industry leaders, and companies in industries with high litigation risk are more likely to make adversarial disclosures toward tax enforcement, and companies’ tax planning activities do not solely determine such disclosures. We examine the implications of adversarial disclosures on future tax audit outcomes and find that future settlement outcomes are more unfavorable for companies with such disclosures relative to those without. Finally, our …

Auditing With Data And Analytics: External Reviewers’ Judgments Of Audit Quality And Effort, Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, Jeffrey Pickerd

Faculty Publications

Audit firms hesitate to take full advantage of data and analytics (D&A) audit approaches because they lack certainty about how external reviewers evaluate those approaches. We propose that external reviewers use an effort heuristic when evaluating audit quality, judging less effortful audit procedures as lower quality, which could shape how external reviewers evaluate D&A audit procedures. We conduct two experiments in which experienced external reviewers evaluate one set of audit procedures (D&A or traditional) within an engagement review, while holding constant the procedures’ level of assurance. Our first experiment provides evidence that external reviewers rely on an effort heuristic when …

The Icfr Process: Perspectives Of Accounting Executives At Large Public Companies, Eldar Maksymov, Jeffrey Pickerd, T. Jeffrey Wilks, Devin Williams

Faculty Publications

The Sarbanes-Oxley Act charges management with the primary responsibility for internal control over financial reporting (ICFR). However, prior research tells us little about the ICFR process from management’s perspective. We develop a theoretical model of the ICFR process from management’s perspective and examine that model by surveying 145 and interviewing 35 accounting executives at large US public companies. Our primary finding is that executives feel constrained in their ability to direct ICFR and hold perspectives that reflect these constraints. Specifically, most executives feel compelled by auditors to follow the PCAOB’s preferences even though executives believe these preferences often tend to …

Corporate Political Activism And Information Transfers, Dane M. Christensen, Hengda Jin, Joshua A. Lee, Suhas A. Sridharan, Laura A. Wellman

Faculty Publications

Prior research suggests that: (1) politically active firms have an information advantage over firms that do not engage in the political process, but also that (2) politically active firms are more likely to disclose policy-related information. We examine whether there are externalities associated with the processing of political information by politically active firms. We study this question in the setting of intra-industry information transfers around earnings announcements. Measuring firms’ political activism using campaign contributions, we find stronger intra-industry information transfers from politically active firms to their industry peers. These information transfers are stronger when there is more discussion during conference …

Data Visualization In 10-K Filings, Theodore E. Christensen, Karson E. Fronk, Joshua A. Lee, Karen K. Nelson

Faculty Publications

The Securities and Exchange Commission encourages the presentation of information or data in graphical form to improve users’ ability to understand financial disclosures. We find a dramatic increase in the disclosure of both qualitative and quantitative infographics in 10-K filings over time and substantial cross-sectional variation in firms’ choices regarding image types, data content, and the placement of infographics within 10-Ks. We provide evidence on factors associated with firms’ use of infographics and explore the persistence with which they are disclosed over time. Finally, we investigate the relation between the use of infographics and uncertainty in capital markets.

Measurement Error, Fixed Effects, And False Positives In Accounting Research, Jared Jennings, Jung Min Kim, Joshua A. Lee, Daniel Taylor

Faculty Publications

We show theoretically and empirically that measurement error can bias in favor of falsely rejecting a true null hypothesis (i.e., a “false positive”) and that regression models with high-dimensional fixed effects can exacerbate measurement error bias and increase the likelihood of false positives. We replicate inferences from prior work in a setting where we can directly observe the amount of measurement error and show that the combination of measurement error and fixed effects materially inflates coefficients and distorts inferences. We provide researchers with a simple diagnostic tool to assess the possibility that the combination of measurement error and fixed effects …

Ethnic Minority Analysts’ Participation In Public Earnings Conference Calls, Rachel W. Flam, Jeremiah Green, Joshua A. Lee, Nathan Y. Sharp

Faculty Publications

We investigate ethnic minority and non-minority sell-side analysts’ participation in public earnings conference calls. We find that minority analysts are underrepresented in conference call Q&A sessions, and minority analysts who do participate on the calls experience lower levels of prioritization than do nonminority analysts. Minority analysts’ lower participation rates are partially but not fully mediated by characteristics such as experience, work environment, and stock rating favorability. Additionally, firm and conference call fixed effects mediate approximately half the magnitude of lower minority participation rates. Extroverted minority analysts participate at higher rates, but the negative association between minority status and conference call …

Managers’ Use Of Humor On Public Earnings Conference Calls, Andrew C. Call, Rachel W> Flam, Joshua A. Lee, Nathan Y. Sharp

Faculty Publications

Despite the prevalence and importance of humor in interpersonal communication, the disclosure literature is silent on the use of humor in the context of corporate communication. Using a sophisticated machine learning algorithm, we identify managers’ successful uses of humor during public earnings conference calls. When managers use humor on an earnings call, stock market returns and analyst forecast revisions following the call are more positive, primarily because of a muted response to negative earnings news. Consistent with managers’ successful use of humor being a favorable signal of future firm performance, we find no evidence of a return reversal over the …

Innovations In Ipo Deal Structure: Do Up-C Ipos Harm Public Shareholders?, Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, Gladriel Shobe

Faculty Publications

This paper examines an innovation in capital formation that has spurred contentious debate: the Umbrella Partnership Corporation (“Up-C”) IPO. Advisors and underwriters argue that the Up-C deal structure is a driver of post-IPO value and, thus, is a value-enhancing means of raising capital that may be one solution to concerns regarding the drop in the number of publicly traded companies. Consistent with these claims, recent research suggests that organizing soon-to-be public businesses as pass-through entities (as is the case for Up-Cs) leads to superior future performance. Yet, broadening the analysis to consider abnormal stock performance and post-IPO litigation of a …

The Sabbath In The Old Testament, Dana M. Pike

Faculty Publications

The scriptures consistently depict the significance of sacred space and sacred time in the lives of the Lord’s covenant people. Sacred time is still experienced today, as in the past, through commemorations and celebrations on specific days that are dedicated to God and thus regarded as holy. These days punctuate the passing of ordinary or common time and are intended to help bring focus and clarity to relationships with the divine.