Digital Commons Network^™

You Can't Get There From Here: The Influence Of An Audit Partner's Prior Non-Public Accounting Experience On Audit Outcomes*, Ling Lei Lisic, Jeffrey Pittman, Timothy Seidel, Aleksandra "Ally" B. Zimmerman

Faculty Publications

We examine the importance of audit partners' prior non-public accounting experience (hereafter, “industry experience”) to audit outcomes. We conducted 20 (nine) semi-structured interviews of audit partners with (without) industry experience. These interviews shed light on industry-experienced partners’ career path choices, perceptions of the challenges and benefits stemming from industry experience, and perceptions of how this experience influences their current audit work. Grounded in theory and the results of these interviews, we empirically examine using a unique hand-collected dataset whether audit partners with industry experience conduct higher quality and more efficient audits. Our evidence implies that industry experience is associated with …

Social Justice As Desistance: Rethinking Approaches To Gender Violence, Deborah M. Weissman

Faculty Publications

Part I of this Article describes most domestic violence intervention programs (DVIPs) as they currently function with regard to gender violence. It critiques the structure of these programs, their close partnership with criminal legal system actors, perceived deficiencies, and it identifies missed opportunities to provide meaningful intervention strategies with those who have harmed. It demonstrates the ways that laws, regulations, and policies governing DVIPs constrain most programs from moving beyond established practices informed by punitive approaches to address the structural conditions that situate gender violence within a political economic framework.

Part II begins with a brief overview of the research …

The Problems, And Positives, Of Passives: Exploring Why Controlling Passive Voice And Nominalizations Is About More Than Preference And Style, Jacob M. Carpenter

Faculty Publications

As professional writers, attorneys should understand and have command of two of “the worst writing weaknesses”—passive voice and nominalizations. Studies show that compared to active voice, passive voice and nominalizations can make writing slower to read, harder to read, harder to comprehend, harder to remember, less concise, less familiar feeling, and less engaging. However, passive voice isn’t always bad. Expert writers can use passive voice to create cohesion, shift emphasis, imply objectivity, and make readers feel more distant and less emotional about an event. The problem is that attorneys commonly use passive voice indiscriminately, unknowingly, and excessively, amplifying its negative …

Cynthia Lucy Stephens, The Borges Enigma: Mirrors, Doubles, And Intimate Puzzles, David Laraway

Faculty Publications

In one of his most celebrated texts, ‘Borges y yo’, Borges describes wandering the streets of Buenos Aires, pausing to take in an unanticipated architectural detail or anything else that happens to catch his attention. That spirit of flâneurie captures something of the experience of reading Cynthia Lucy Stephens’ The Borges Enigma. It is the work of a devoted reader of Borges who accompanies us on a tour of Borges’ texts, pointing out an abundance of unexpected details even as her path seems to be marked less by any strict agenda than by the simple pleasures of exploration. Whether it …

Benedict, Nora C. Borges And The Literary Marketplace: How Editorial Practices Shaped Cosmopolitan Reading, David Laraway

Faculty Publications

Borges is so frequently regarded as a theorist and thinker of the book in an abstract sense that it is easy to forget that so much of his own creative energy was spent not just writing but producing and disseminating texts in a material form. During some of the years we associate with his peak productivity as a writer he was also fully engaged with every step of the book-production process, from the design of graphic material, to page layout, to working with printers. But the decidedly unglamorous business of the production of material literary artifacts played a key role …

The Other Legacy Of Qasim Amin: The View From 1908, Hoda Yousef

Faculty Publications

No abstract provided.

Divine Attribution? The Interaction Of Religious And Secular Beliefs On Climate Change Attitudes, Paul Djupe, Ryan P. Burge

Faculty Publications

No abstract provided.

Both Consumptive And Non-Consumptive Effects Of Predators Impact Mosquito Populations And Have Implications For Disease Transmission, Marie C. Russell, Catherine M. Herzog, Zachary Gajewski, Chloe Ramsay, Andy Mccall

Faculty Publications

No abstract provided.

"Trading Western Suits For Monastic Robes" : Remaking Tibetan Buddhism In The Chinese Religious Revival, Jue Liang

Faculty Publications

No abstract provided.

I, Jill Alexander, American Girl Revolutionary, Taraneh M. Haghanikar

Faculty Publications

Analyzing the insider-outsider continuum in Remembrance of the Sun (1986, 2011) by Kate Gilmore, the purpose of this paper is to reveal different levels of being a female outsider protagonist moving along the insider-outsider continuum, maintaining an outsider voice, and at the same time developing an insider perspective. Remembrance of the Sun is a historical fiction authored by an outsider and set in 1978, one year before the Islamic revolution in Iran. After moving from New England to Tehran, Jill, a seventeen-year-old American girl, struggles to adjust to an unfamiliar lifestyle. However, her experience becomes a story of love and …

Shifting Preservice Teachers’ Sources Of Mathematics Teaching Efficacy Through Scaffolded Reflection: Fostering Commitment To Reform-Based Mathematics, Brooke Krejci, Elana Joram, Anthony J. Gabriele

Faculty Publications

Efforts to promote reform-based mathematics instruction in schools are pervasive, yet many teachers continue to use more traditional, procedural methods (Paolucci, 2015). In this chapter, the authors suggest that to achieve sustained adoption of reform-based instruction in mathematics, it is essential for professional development programs to draw teachers’ attention to sources of mathematics teaching efficacy afforded by reform-based teaching, such as enhanced student thinking. Educator preparation programs are ideal settings in which to begin this process, and the authors describe how scaffolded reflection activities within a mathematics methods course were used to focus preservice teachers’ attention on sources of mathematics …

Maximizing Learning Of L2 Adult Learners In Higher Education, Gabriela Olivares-Cuhat

Faculty Publications

In the fall of 2019, the age of 33.5% of students enrolled in US institutions of higher education was 25 and above. However, research in the fields of adult learning, developmental, cognitive, and socio-cognitive theories suggests that this group of students presents L2 instructors with a set of strengths and challenges. One specific concern is that empirical studies have indicated a steady decline in L2 success along with the age of the adult learners (Hakuta et al., 2003). The aim of this article is to examine how teaching practices may be derived from research findings, with a view to better …

Discerning Users Of Information: A Qualitative Analysis Of Student Inquiry, Karla Steege Krueger, Joan Bessman Taylor

Faculty Publications

A shift is needed in information and digital literacy instruction and assessment led by elementary and secondary school librarians with an emphasis on the evaluation of information sources. The need is in response to widespread societal sharing of mis- and disinformation related to political news including the politicizing of scientific understandings of a disease and the ensuing distrust of the messages of public health officials during the COVID-19 global pandemic. In this article, I create an instructional framework for information evaluation that is grounded in data derived from a qualitative content analysis of published research, standards, and theoretical perspectives and …

Oscar Wilde, Whiskey And The Peacock Room, Roy R. Behrens

Faculty Publications

No abstract provided.

Macroarchaeology, Epistomology, And The Quality Of The Archaeological Record, James R. Allison

Faculty Publications

Perrault (2019) combines a critique of current archaeological practice with a call to re-center research on questions of culture history as well as “macroarchaeology”, or the search for large-scale patterns of human behavior and cultural development. His arguments for what archaeologists should do (and stop doing) are driven by the way the quality of the archaeological record underdetermines the answers to questions that archaeologists often seek to answer. There is much to like in Perrault’s arguments, but there also are some problematic aspects. I agree that something like Perrault’s macroarchaeology should receive greater focus within the discipline, and that archaeologists …

Sr. Ciencia And El Mago: A Legacy Of Archaeological Discovery And Lifelong Learning, Michael T. Searcy

Faculty Publications

As partners in the pursuit of archaeological discovery, Paul Minnis and Michael Whalen developed an enduring professional relationship that resulted in productive careers marked by multiple field projects and numerous scholarly publications. While engaged in academic archaeology, they also fostered a new generation of archaeologists along the way. An integral part of their pedagogy was carried out in the field where students worked alongside Mike and Paul, learning not only how to carry out an archaeological project from beginning to end, but also how to collaborate in a field of study that has become increasingly interdisciplinary. This paper presents my …

Redating Paquimé And The Convento Site Sixty Years After The Joint Casas Grandes Expedition In Northwestern Mexico, Samuel Jensen, Michael T. Searcy, Meradeth Snow

Faculty Publications

Debates continue regarding the rise of the Late Prehistoric (post-AD 1200) city of Paquimé in northwestern Chihuahua, Mexico. Unfortunately, the established chronology of the site was flawed due to incorrect interpretations of dendrochronological samples that lacked cutting dates (i.e., outer rings). While Dean and Ravesloot (1993) were able to determine this mistake through a reanalysis of the original chronological sequence, no attempts have been made to revise the chronology using new dates. This poster reports the results of new radiocarbon dates analyzed from samples of human remains found at Paquimé during the Joint Casas Grandes Expedition from 1958 to 1961. …

Religiosity From Age 12 To 20: Stability, Change, And Bidirectional Effects Of Attendance, Prayer, And Salience, W. Justin Dyer, Sam A. Hardy, Michael Goodman

Faculty Publications

Religiosity is a protective factor for adolescents, though research has indicated religiosity declines across adolescence. However, little research has examined how various dimensions of religiosity may change across time. With yearly data from a sample of 489 participants, the current study examined rank-order and mean level changes in religiosity from early adolescence (12 years-old) into late adolescence/emerging adulthood (20 years-old). Three dimensions of religiosity were examined, public religious practices (religious service attendance), private religious practices (prayer), and religious salience. Using cross-lagged models, reciprocal relationships between these dimensions were examined. There was significant rank-order stability, though stability was highest for attendance. …

Adolescent Religious Motivation: A Self-Determination Theory Approach, Sam A. Hardy, Jenae M. Nelson, Summer B. Frandsen, Amber R. Cazzell, Michael A. Goodman

Faculty Publications

The purpose of the present set of studies was to develop a short and valid measure of religious motivation based on self-determination theory and demonstrate the role of religious motivation on youth outcomes. Participants were from five studies of religious adolescents and their parents from across the U.S (total N = 2982). Using confirmatory factor analyses we created a 12-item Religious Internalization Scale (RIS-12) capturing three forms of religious motivation: external, introjected, and identified. Relations between religious motivation and youth outcomes were assessed using structural equation modeling. In general, identified religious motivation positively predicted adaptive outcomes (e.g., prosocial behaviors, psychological …

Effects Of An Interdisciplinary Communication Partner Training Program On Student Learning, Tyson G. Harmon, Mei-Ling Lin, Gabrielle Scronce, Adam Jacks

Faculty Publications

BACKGROUND: Communication partner training (CPT) involves educating conversation partners to implement communication strategies that facilitate improved interactions with people with aphasia (PWA). This study aimed to investigate (1) whether a CPT program increased the knowledge and confidence of students with and without a communication disorders background and (2) the differential effects of this training on students from different allied health disciplines. METHODS: Quasi-experimental design study with 6 adult volunteers with aphasia and 36 students (18 speech-language pathology [SLP] students and 18 physical therapy/occupational therapy [PT/OT] students). The CPT program was provided twice (in 2015 and 2016) as a single seminar …

Perspectives On Georgia Vowels: From Legacy To Synchony, Joseph A. Stanley, Jon Forrest, Leila Glass, Margaret Renwick

Faculty Publications

Nexuses of change in Georgia English

Mid vowels

• How are FACE and DRESS distinguished over time?
• Which speakers show DRESS raising/fronting (SVS, AAVS)?
• When does DRESS lowering/backing begin (LBMS)?
• Which speakers show GOAT fronting (SVS, LBMS vs. AAVS)?

Low vowels

• Which speakers show TRAP raising/fronting (SVS, AAVS)?
• When does TRAP lowering/backing begin (LBMS)?
• Which speakers have the LOT/THOUGHT merger (LBMS)?

"The Working World Is A Minefield": Counterstories Of Job Loss, Rachel Collier Murdock, Matt Baker, Stacy Tye-Williams

Faculty Publications

This study examines narratives told by employees who experienced involuntary job loss. Results expand on previous narrative research investigating the American Dream master narrative and job loss as related to the neoliberal claim that those who work hard will be successful. The study investigated the master narrative’s implications for job loss that if someone loses their job, they must be either flawed or a bad worker. Contributions include a new redeemed-resolved identity construction by individuals who narrated job loss as an opportunity to correct some flaw in either their character or work life and to emerge a better, changed worker. …

The Effects Of A Second-Chance Exam Policy In A Large-Enrollment Introductory Accounting Course, Melissa Larson, William B. Tayler, Jared R. Stark

Faculty Publications

Using a quasi-experimental design, we compare two semesters of an introductory accounting course to evaluate the impact of a second-chance exam policy (SCEP) on student performance and anxiety, analyzing data from 1,986 students. The SCEP, allowing two additional attempts at exams capped at 80 percent credit, significantly improved academic outcomes and decreased perceived test anxiety. Specifically, students during the SCEP semester experienced an average increase of 4.46 percent in exam scores (p < 0.01), a 3.37 percent increase in course percentage points (p < 0.01), and a GPA increase of 0.21 (p < 0.01). Notably, women experienced greater improvements than men in measured academic outcomes. Our findings suggest that SCEPs can be an effective intervention to increase academic performance and reduce anxiety. We also examine an SCEP’s effect on preparation for exam first attempts and find that students perform better on a first attempt with an SCEP.

Updated Perceptions Of Accounting Academics On The Review And Publication Process, F. Greg Burton, William G. Heninger, Scott L. Summers, David A. Wood

Faculty Publications

We update the Wood (2016) survey that gathered perceptions of academics regarding the review and publication process at the top academic journals to measure changes in perceptions over the last five years. We find that accounting academics generally perceive the overall process has not improved at top journals or has become worse since 2015. More specifically, we find that respondents think acceptance rates in top journals should nearly double. Respondents believe that reviewers and editors underweight practice relevance. They also believe reviewers overweight the criteria of incremental contribution, method, and rigor. Respondents believe that their institutions focus too much on …

The Influence Of Management’S Internal Audit Experience On Earnings Management, Matthew Ege, Timothy Seidel, Mikhail Sterin, David A. Wood

Faculty Publications

We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. This examination is important because the internal audit function is uniquely positioned to provide experiences that could influence future managerial behavior, including limiting the potential negative repercussions of earnings management. We find that firms with managers that have internal audit experience are associated with lower real earnings management but not accruals-based earnings management. Effects are strongest when managers with internal audit experience have greater power or currently hold financial roles, or when there are a greater number of managers with internal audit …

Evidence On Internal Audit Quality From Transitioning To Remote Audits Because Of Covid-19, Marc Eulerich, Martin Wagener, David A. Wood

Faculty Publications

As in-person audits were banned by governments and by company policies due to the COVID-19 pandemic, internal auditors had to transition to remote audits to perform their work. Based on survey responses of internal auditors who have conducted both remote and in-person audits, we find that internal auditors perceive no difference in the efficiency and effectiveness of and stakeholders’ reliance on results from remote and in-person audits when considering all responses. However, we also find that perceived efficiency and effectiveness increase the more experience internal auditors have with remote audits. Supplemental analyses show that support from the auditee, but not …

Cross-Modal Reorganization From Both Visual And Somatosensory Modalities In Cochlear Implanted Children And Its Relationship To Speech Perception, Garrett Cardon, Theresa Hennesy, Julia Campbell, Hannah Glick, Don Bell-Souder

Faculty Publications

Hypothesis: We hypothesized that children with cochlear implants (CIs) who demonstrate cross-modal reorganization by vision also demonstrate cross-modal reorganization by somatosensation and that these processes are interrelated and impact speech perception. Background: Cross-modal reorganization, which occurs when a deprived sensory modality's cortical resources are recruited by other intact modalities, has been proposed as a source of variability underlying speech perception in deaf children with CIs. Visual and somatosensory cross-modal reorganization of auditory cortex have been documented separately in CI children, but reorganization in these modalities has not been documented within the same subjects. Our goal was to examine the relationship …

Brokerage Relationships And Analyst Forecasts: Evidence From The Protocol For Broker Recruiting, Braiden Coleman, Michael S. Drake, Joseph Pacelli, Brady Twedt

Faculty Publications

We offer novel evidence on how the nature of brokerage-client relationships can influence the quality of equity research. We exploit a unique setting provided by the Protocol for Broker Recruiting to examine whether relaxed broker noncompete agreement enforcement generates spillover effects on sell-side analysts. Entry into this agreement reassigns ownership of the client relationship from the brokerage to individual brokers, potentially generating a greater standard of care. Using a generalized difference-in-differences research design, we provide evidence consistent with brokers reducing pressure on analysts to produce optimistic research following protocol entry. This effect is concentrated among less experienced and non-All Star …

The Relevance Of Non-Income Tax Relief*, Michael S. Drake, Ryan V. Hess, Jaron H. Wilde, Braden M. Williams

Faculty Publications

Governments regularly offer non-income tax relief to attract business investment. However, it is unclear whether or how markets impound information about the relief into security prices. We use novel data from retrospective public records to examine the information content of non-income tax relief. We predict and find that the receipt and magnitude of this relief are both strongly associated with recipients’ future accounting performance and future abnormal returns. We further find that abnormal returns associated with the relief cluster around future earnings information events. In combination, this evidence suggests that non-income tax relief is value-relevant but is incorporated into prices …

A Tale Of Two Index Funds: Full Replication Vs. Representative Sampling*, Travis Dyer, Nicholas Guest

Faculty Publications

We examine the two approaches used by equity index funds to track their benchmark index. The first, full replication, mimics the index with exactness. The second, representative sampling, holds a subset of the index. We find that samplers trade 3-4 times more, have 30-50% higher expenses and fees, and earn 50-70 basis points lower annual returns, which is substantial given index funds’ mandate to limit tracking error to a few basis points. Besides higher expenses and transaction costs, poor stock picking also seems to contribute to samplers’ return underperformance. Overall, our analyses suggest representative sampling is associated with underperformance.