Digital Commons Network^™

Intermittent Digital Fasting: The Mental Health Benefits Of A One-Hour Daily Social Media Hiatus, Austin Lahue, James Gaskin, Kennedy Daniel

Faculty Publications

In an era where social media ubiquity persists, concerns over its impact on mental health have escalated. This preliminary study investigates the effects of a one-hour daily social media hiatus on the mental wellbeing of 60 college students over two weeks. Unlike common interventions demanding prolonged abstinence, this research explores a more feasible, short-term avoidance approach. The experimental design, including treatment and control groups, illuminates the potential mental health benefits of brief, yet regular, digital disengagements. Preliminary results suggest that even minimal breaks from social media can yield significant improvements in users' mental health. Interestingly, these benefits come not from …

Puerto Rican Welfare Queens And The Semiotics Ofrespectability: The Language Of Race, Class, Andgender, Mary Beaton

Faculty Publications

No abstract provided.

A Randomized Controlled Trial Of The Happy, Healthy, Loved Personalized Text-Message Program For New Parent Couples: Impact On Breastfeeding Self-Efficacy And Mood, Erin J. Henshaw, Marie Cooper, Teresa Wood, Sanchita Krishna, Marie Lockhart

Faculty Publications

No abstract provided.

Digital Usage Of Indian Teleworkers In Home Settings: A Digital Inclusion Framework, Anindita Paul, Borchuluun Yadamsuren, Kim M. Thompson

Faculty Publications

This research focuses on ICT adoption and digital use by teleworkers operating from their homes during the pandemic in India. A two-phase mixed-method approach is used: Phase 1 involved in-depth interviews with three individuals during the pandemic, findings from which were used along with the Factors Affecting Digital Inclusion (FDI) model (Thompson & Paul, 2020) to develop the survey instrument for Phase 2. This survey was distributed to professionals via listservs, and the FDI model was subsequently utilized to analyze the survey responses. The study’s findings highlighted multiple factors related to digital inclusion among teleworkers that could impact work productivity. …

Regulating Gender Diversity: Evidence From California Senate Bill 826, Abigail Allen, Aida Wahid

Faculty Publications

Do gender diversity quotas enhance firm value? This broad question has sparked significant debate because while diversity is generally thought to improve board functioning, prior research in international settings suggests mandating diversity may have adverse consequences if it moves firms away from market equilibrium. Exploiting the political events leading up to the passage of California Senate Bill 826 as an exogenous shock to assess the market implications of board gender composition, we document either significantly positive or insignificant 2-day abnormal returns for California firms across a variety of model specifications. Importantly, this finding contradicts the strong claims of contemporary studies …

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 …

The Naci Way: Connecting Native Groups And Teachers Through Culturally Responsive Instructional Design, Stephanie West, Heather Francis, Cally Flox, Brenda Beyal, Emily Soderborg, Jason K. Mcdonald

Faculty Publications

In 2018, the BYU ARTS Partnership Native American Curriculum Initiative (NACI) was developed in response to teacher questions regarding the teaching of Native topics. Despite increased movements towards reconciliation, Native groups continue to be marginalized in Westernized educational settings. Additionally, teachers lack clear guidelines regarding the respectful teaching of Native topics. Describing the challenges we, the NACI team members, faced in our six-year journey partnering with Native groups in Utah, we outline key instructional design decisions we made and identify the culturally responsive principles that guided those decisions. We also advocate for the application of culturally responsive principles and practices …

Speculative Practicescapes Of Learning Design And Dreaming, Eamon Costello, Jason K. Mcdonald, F. Macgilchrist, P. Jandrić, H. Carbonel, S. Crighton, A. Buch, M. A. Peters

Faculty Publications

This article addresses a serious issue that besets learning design: its over-reliance on frameworks that promise particular outcomes for individual learners that accord with pre-defined metrics. This is partly a function of the nature of learning design and devel- opment itself which is commonly seen as outcome-oriented activity that should ben- efit individual learners in specific ways. An alternative approach is adopted here which calls attention to other happenings at the heart of education, including positive emo- tions we experience that are made known through less measurable and more fleeting points of reference. Hence, we draw on sources such as …

Learning From Secondary Blended Teaching Practitioners: Selecting Activities And Connecting In-Person And Online Learning, Michelle Jensen, Charles R. Graham, Cecil R. Short

Faculty Publications

Implementation of blended teaching (BT) practices is increasing rapidly in K-12 classrooms. This trend creates an urgent need for professional development to support BT. An understanding of how experienced teachers implement BT can inform teacher educators and professional development leaders as they develop training to support this practice. We interviewed 24 secondary educators implementing BT strategies to determine what activities they include in the online space and how they connect them to in-person learning. Qualitative thematic analysis of the interviews revealed that experienced blended teachers used a variety of online activities, providing opportunities for learners to interact with content, other …

Academic Communities Of Engagement: Exploring The Impact Of Online And In‑Person Support Communities On The Academic Engagement Of Online Learners, Kristian J. Spring, Charles R. Graham, Courtney N. Hanny, Sara Tuiloma, Kamal Badar

Faculty Publications

Institutions of higher education are interested in supporting the academic success of their students in the most effective ways possible. Increasingly, this means engaging students in a blend of both online and in-person learning activities as well as connecting students with supportive communities in both modalities. This research explores the efforts of an institution that is trying to create positive post-secondary learning experiences for thousands of adults who have experienced significant barriers to accessing higher education through traditional routes. Students around the world are supported through both online and local, in-person communities created to support their academic engagement. In this …

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 …

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 …

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 …

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 …

Assessing Virtual Reality’S Influence On Honesty In Reporting, Jeffrey Pickerd, Nathan Waddoups, David A. Wood, Xiaomei (Grazia) Xiong

Faculty Publications

Organizations, businesses, and society are exploring and adopting virtual reality (VR) and augmented reality (AR). VR is expected to boost the global economy by $1.5 trillion by 2030. In this study, we focus on the effect of VR on an important accounting variable—reporting honesty. We examine reporting honesty across two tasks, various measures, and various populations, that are commonly used in existing research. In our initial experiment, participants misreported more in a dice rolling task when performing it in a VR setting than in a non-VR setting. However, in a second and third experiment attempting to replicate and extend our …

Traditional Investment Research And Social Networks: Evidence From Facebook Connections, Travis Dyer, Gerrit Köchling, Peter Limbach

Faculty Publications

We show that investors acquire more public information about firms to which they are more socially proximate. On average, a standard deviation increase in the Social Connectedness Index (Bailey et al., 2018) between a firm’s headquarter county and a searcher county is associated with 30% more EDGAR filing downloads from the searcher county. The effect of social proximity on traditional investment research is distinct from the effect of geographic proximity. We find similar results studying headquarter relocations, investor-level data, and EDGAR downloads from European regions, for which physical distance should be irrelevant. Social proximity matters more during times of high …

Children At Work, Parental Rights–And Rhetoric, Naomi Cahn, Maxine Eichner, Mary Ziegler

Faculty Publications

This Article examines the resurgence of child labor law rollbacks across the United States and argues that legislators and business‑aligned advocates increasingly deploy the rhetoric of “parental rights” to mask deregulatory efforts that primarily advance industry interests rather than children’s wellbeing or family autonomy. Tracing the historical tension among parental authority, state parens patriae power, and children’s welfare, the Article shows how contemporary invocations of parental rights—echoing arguments used a century ago to resist child labor reforms—operate as political cover for expanding hazardous work, extending hours, and reducing oversight in ways that endanger children and undermine their educational and economic …

New Tech, Old Problem: The Rise Of Virtual Rent-To-Own Agreements, Carrie Floyd

Faculty Publications

This Article examines how fintech has transformed the traditional rent-to-own (RTO) industry by enabling the rise of virtual rent-to-own agreements (“VirTOs”), which now extend high-cost RTO-style financing into services and unconventional products such as vehicle repairs, pet ownership, and medical devices. It explains how VirTOs differ from classic RTO arrangements by involving hidden online transactions between retailers and third‑party VirTO providers, making termination through return of the item—central to the legal status of RTOs—practically impossible. As a result, the Article argues that VirTOs function as disguised credit rather than true rentals, forming a legal fiction designed to evade consumer protection …

Masking Identity At Public Protests, Deborah R. Gerhardt

Faculty Publications

This Article will explore these issues to assist those seeking to enact constitutionally valid mask policies. To situate today’s mask regulation challenges in the context of American history, Part I reviews events that led to enactment of anti-mask laws many years ago. Part II explains when the First Amendment protects the right to wear a mask in public and when such permission may be lawfully abridged. The section explains the importance of analyzing whether wearing a mask in public is sufficiently expressive to merit First Amendment protection. When it is, the next challenge is to identify the constitutional standard for …

Labor Law’S Impact On The Post-Dobbs Workplace, Jeffrey M. Hirsch

Faculty Publications

The Supreme Court’s Dobbs decision has left many workers, especially in states with restrictive abortion-related laws, in a precarious position. Labor laws and unions, however, provide one avenue for providing these workers with more protections. Unions can demand bargaining to protect or expand health care, leave, and other terms of employment that give workers with means to obtain abortion-related care. Unions can also provide members legal defense and other support if they face prosecutions. Additionally, both union and non-union workers who make up the vast majority of workers in states with restrictive laws may have labor law protection for discussing …

Medical Board Discipline Of Physicians For Spreading Medical Misinformation, Richard S. Saver

Faculty Publications

IMPORTANCE False medical information disseminated dangerously during the COVID-19 pandemic, with certain physicians playing a surprisingly prominent role. Medical boards engendered widespread criticism for not imposing forceful sanctions, but considerable uncertainty remains about how the professional licensure system regulates physician-spread misinformation.

OBJECTIVE To compare the level of professional discipline of physicians for spreading medical misinformation relative to discipline for other offenses.

DESIGN, SETTING, AND PARTICIPANTS This cross-sectional study analyzed and coded publicly reported medical board disciplinary actions in the 5 most populous US states. The analysis included data from January 1, 2020, through May 30, 2023, for California, Florida, New …

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 …

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 …

Crypto Failure In The Shadows, Kara J. Bruce

Faculty Publications

This Article examines the tension between bankruptcy law’s strong transparency norms and the extensive sealing of records in major cryptocurrency bankruptcy cases following the 2022–2023 “crypto winter.” Through analysis of cases including FTX, Celsius, Voyager, and BlockFi, the Article shows how crypto debtors have secured broad protective orders shielding creditor identities and internal documents. It argues that these secrecy practices depart from bankruptcy’s traditional information‑forcing function, inhibiting oversight and creditor participation. While valid privacy concerns exist, courts have too readily accepted expansive sealing without rigorous evidentiary support. The Article proposes a normative framework for evaluating sealing requests under §107, emphasizing …

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.

Support Of The Health Message And Health Practices In A Global Sample Of Seventh-Day Adventists, Duane C. Mcbride, Alina M. Baltazar, Karl G. D. Bailey, Shannon M. Trecartin, Peter Landless, David J. B. Trim, Galina A. Stele

Faculty Publications

No abstract provided.

The Mediating Effect Of Financial Literacy On Blockchain Technology Application And Financial Risk: Insight From Ghanaian Professionals Toward Policy Recommendations, Maxwell Okpoti Mensah, Williams Kwasi Peprah [email protected]

Faculty Publications

This study explores the mediating effect of financial literacy on the relationship between blockchain technology application and financial risk among financial institution professionals in Ghana. Utilizing a correlational research design, data were collected from a sample of 336 professionals through a self-constructed Likert-scale questionnaire. The analysis was conducted using path analysis and mediation techniques. The findings reveal that financial literacy had a significant partial mediating effect between blockchain technology application and financial risk, accounting for 26.0% of the total effect. The direct negative effect of blockchain technology applications on financial risk also remained significant, highlighting the independent contribution of blockchain …

How Individuals’ Opinions Influence Society’S Resistance To Epidemics: An Agent-Based Model Approach, Geonsik Yu, Michael J. Garee, Mario Ventresca, Yuehwern Yih

Faculty Publications

Background: Protecting public health from infectious diseases often relies on the cooperation of citizens, especially when self-care interventions are the only viable tools for disease mitigation. Accordingly, social aspects related to public opinion have been studied in the context of the recent COVID-19 pandemic. However, a comprehensive understanding of the effects of opinion-related factors on disease spread still requires further exploration. Methods: We propose an agent-based simulation framework incorporating opinion dynamics within an epidemic model based on the assumption that mass media channels play a leading role in opinion dynamics. The model simulates how opinions about preventive interventions change over …