Digital Commons Network^™

The Effects Of Pornography On Unethical Behavior In Business, Nathan W. Mecham, Melissa F. Lewis-Western, David A. Wood

Faculty Publications

Pornography is no longer an activity confined to a small group of individuals or the privacy of one’s home. Rather, it has permeated modern culture, including the work environment. Given the pervasive nature of pornography, we study how viewing pornography affects unethical behavior at work. Using survey data from a sample that approximates a nationally representative sample in terms of demographics, we find a positive correlation between viewing pornography and intended unethical behavior. We then conduct an experiment to provide causal evidence. The experiment confirms the survey—consuming pornography causes individuals to be less ethical. We find that this relationship is …

Implicit Attitudes And U.S. Tax Professionals’ Reliance On Offshore Tax Professionals’ Recommendations, Brian C. Spilker, Bryan W. Stewart, David A. Wood

Faculty Publications

Large accounting firms offshore a significant amount of tax work to professionals in India. Prior research suggests that individuals can have negative implicit attitudes toward people from different nationalities and that negative implicit attitudes can have undesired consequences. In this study, we measure a sample of U.S. tax professionals’ implicit attitudes toward Indian persons using an implicit association test (IAT) and assess whether the U.S. tax professionals respond differently to work produced by Indian versus U.S. tax professionals and whether implicit attitudes affect the U.S. professionals’ assessments of Indian tax professionals’ work product. We document that participants in our study …

The Effects Of High Estimate Uncertainty In Auditor Negligence Litigation*, Jeffrey Pickerd, M. David Piercey

Faculty Publications

We examine how jurors’ negligence judgments and attorneys’ out-of-court settlements are differently impacted by two features of a materially misstated accounting estimate—the amount of estimate uncertainty and whether the misstated account is disaggregated into its own line-item or aggregated with other accounts into a single financial statement line-item. We predict and find that jurors and attorneys react to estimate uncertainty in opposite directions under common conditions. This finding is important because when jurors’ judgments and attorneys’ settlements differ, research into juror judgments alone may not capture a complete picture of auditor liability because the vast majority of audit litigation is …

Association Between Toxoplasma Gondii Seropositivity And Serointensity And Brain Volume In Adults: A Cross-Sectional Study, Bruce L. Brown, Lance D. Erickson, Shawn D. Gale, Dawson W. Hedges

Faculty Publications

The intracellular protozoal parasite Toxoplasma gondii has been associated with worsened cognitive function in animal models and in humans. Despite these associations, the mechanisms by which Toxoplasma gondii might affect cognitive function remain unknown, although Toxoplasma gondii does produce physiologically active intraneuronal cysts and appears to affect dopamine synthesis. Using data from the UK Biobank, we sought to determine whether Toxoplasma gondii is associated with decreased prefrontal, hippocampal, and thalamic gray-matter volumes and with decreased total gray-matter and total white-matter volumes in an adult community-based sample. The results from adjusted multivariable regression modelling showed no associations between Toxoplasma gondii and …

Rationalizing Self-Defeating Behaviors: Theory And Evidence, Lars J. Lefgren, Olga B. Stoddard

Faculty Publications

Why do individuals engage in self-defeating behaviors like self-harm, addiction, and risky sexual behaviors? Why do they experience the apathy of depression or inaction when trapped by multiple competing problems? We propose a framework for explaining these and other related behaviors based on the insight that individuals can only experience a limited number of latent stimuli to which they are exposed. We conduct an experiment to test this model and find that more than two thirds of the subjects behave consistent with our theoretical framework.

Increasing Workplace Diversity: Evidence From A Recruiting Experiment At A Fortune 500 Company, Jeffrey A. Flory, Andreas Leibbrandt, Christina Rott, Olga B. Stoddard

Faculty Publications

While many firms have set ambitious goals to increase diversity in their ranks, there is a dearth of empirical evidence on effective ways to reach them. We use a natural field experiment to test several hypotheses on effective means to attract minority candidates for top professional careers. By randomly varying the content in recruiting materials of a major financial services corporation with more than 10,000 employees, we find that signaling explicit interest in employee diversity more than doubles the interest in openings among racial minority candidates, as well as the likelihood that they apply and are selected. Impacts on gender …

Forgiveness And Gratitude As Mediators Between Religious Commitment And Well-Being Among Latter-Day Saint Polynesian Americans, Davis Kealanohea Kane, G. E. Kawika Allen, Timothy B. Smith, M Ming, Aaron Jackson, Derek Griner, Elizabeth Cutrer-Parraga

Faculty Publications

An abundance of research has investigated well-being as it relates to religiosity and character strengths, such as forgiveness and gratitude. However, few studies have investigated how increases in forgiveness and gratitude might explain why religious commitment enhances well-being, particularly for U.S. ethnic/racial minority populations. This study investigated if the character strengths of forgiveness and gratitude mediated the relationship between religious commitment and well-being among Latter-day Saint Polynesian Americans – a fast growing, yet understudied, population. Results indicated that forgiveness and gratitude fully mediated the relationship between religious commitment and self-esteem, and gratitude partially mediated the relationship between religious commitment and …

Validating A Blended Teaching Readiness Instrument For Primary/Secondary Preservice Teachers, Douglas E. Archibald, Charles R. Graham, Ross Larsen

Faculty Publications

Blended learning is the fastest growing teaching modality in North America and much of the world. However, research and training in blended learning are far outpaced by its usage. To remedy this gap, we developed a competency framework and Blended Teaching Readiness Instrument (BTRI) to help teachers and researchers evaluate teacher readiness for blended environments. The purpose of this research is to show that the blended teaching readiness model and accompanying BTRI are reliable for use with teacher candidates both before and after going through a blended teaching course. This knowledge would allow researchers and practitioners to have greater confidence …

Improving Teacher Evaluation By Walking The Talk Of Standards-Based Grading: Communicating Educator Growth Using Proficiency Scales, Chad Lang, Matt Townsley

Faculty Publications

Teachers and school leaders frequently express a disconnect in the purpose and importance of teacher evaluation, particularly as it relates to educator growth. At the same time, some schools are beginning to communicate student growth through a standards-based grading philosophy. One way schools might “walk the talk” of their grading reform efforts designed to communicate student growth is through the use of proficiency scales to prioritize growth in teacher evaluation. This paper describes implications of simultaneously utilizing a growth model for teacher evaluation and a student growth model via standards-based grading.

Effects Of Exercise On Tests Measuring Attention And Executive Function In Younger And Older Adults, Angela N. Burda, Jennifer Baldwin, Johanna Cravatta, Jody Heetland, Kayla Jacobs, Hannah Merfeld, Jaden Rausch, Mallory Rinnels, Regan Zollman

Faculty Publications

Purpose: This study investigated whether or not performance differed between Young and Older Exercisers and between Young and Older Non-exercisers on the Attention Processing Training-Test (APT-Test), Behavioral Assessment of Dysexecutive Syndrome (BADS), and Functional Assessment of Verbal Reasoning and Executive Strategies (FAVRES). Methods: A total of 119 participants were divided into the following groups: 46 Young Exercisers: (aged 18-40 years), 45 Older Exercisers (aged 60 and older), fourteen Young Non-exercisers, and fourteen Older Non-exercisers. Participants completed the APT-Test, BADS, and FAVRES in a counterbalanced manner. Independent sample t-tests were used to calculate outcomes. Results: Young Exercisers had significantly higher scores …

Inconspicuous Victims, Itay Ravid

Faculty Publications

Recent debates on racial inequalities in the criminal justice system focus on offenders while neglecting the other side of the criminal equation—victims of crime. Such scholarly oversight is surprising given the similarly deep racial disparities in the treatment of victims, manifested in different stages of the criminal justice system. Delving into the underexplored territory of racialized victimization, this project bridges that gap and exposes the roots of the disparate treatment of Black victims in the American criminal justice system. These unprecedented times of the COVID-19 pandemic and racial tensions bring to the fore questions about governmental allocation of resources and …

Worse Than Human?, Michael Risch, Derek E. Bambauer

Faculty Publications

The rise of algorithm-driven decision making enabled by Big Data has generated widespread concern among legal scholars. However, few critics have considered data on people’s existing preferences about the role of algorithms in decision systems. This Article uses empirical analysis of a novel, large dataset of consumer surveys to elucidate those preferences. The surveys explore whether people prefer to have an algorithm or a human determine an outcome affecting their welfare in a range of representative scenarios with varying stakes. The Article examines how preferences change when one type of decisionmaker produces results that are more accurate, faster, cheaper, or …

Follow The Scientists? How Beliefs About The Practice Of Science Shaped Covid-19 Views, Thomas G. Safford, Emily H. Whitmore, Lawrence C. Hamilton

Faculty Publications

“Follow the science” became the mantra for responding to COVID-19 pandemic. However, for the public this also meant “follow the scientists,” and this led to uneasiness as some viewed scientists as not credible. We investigate how beliefs about the way scientists develop their findings affect pandemic-related views. Our analysis shows that beliefs about scientists’ objectivity predict views regrading coronavirus-related risks, behavioral changes, and policy priorities. While political party identity also predicts views about COVID-19-related concerns, these vary by political leaders whose approaches embraced versus dismissed science based strategies, highlighting the importance of perceptions of scientists in shaping pandemic related attitudes …

Being Needed, Cared For, And Present: Belonging And Disability In The Seventh-Day Adventist Church In North America, Shannon M. Trecartin, Mikelle Wile, Terrance P. Trecartin, Petr Činčala

Faculty Publications

Many Christian churches seek to be places of belonging, yet present barriers to inclusion. The present research focuses on disability and belonging in members of the Seventh-day Adventist (SDA) Church in North America. Data from the SDA Global Church Survey (2017–2018) were used to measure attendance, perceived care, and sense of being needed. Results: Differences in attendance, leadership, and “feeling cared for” were observed. The findings of this study suggest that the SDA Church has had both successes and room for growth in terms of creating opportunities for belonging among people with disabilities. Implications for other denominations are also discussed.

Building A Culture Of Trust: An Imperative For Effective School Leadership, Rodney A. Palmer

Faculty Publications

No abstract provided.

Perceptions Of Tone At The Top From The Inside: Insights Into Audit Pricing, Jace Garrett, Rani Hoitash, Douglas F. Prawitt

Faculty Publications

Tone at the top plays an important role in entities’ internal control over financial reporting (ICFR) and in auditors’ planning and risk assessment decisions. Using a novel measure based on employee perceptions, we find that strong tone at the top is associated with reduced audit pricing and that this relation holds even for firms that report effective ICFR. This relation is stronger when employees’ tone perceptions are more consistent throughout the organization, when accounting is more complex, and when earnings manipulation risk is higher. We also find that strong tone is negatively associated with the incidence of reported material weaknesses …

Mental Health Benefits Of Nature-Based Recreation: A Systematic Review, Nancy Qwynne Lackey, Deborah A. Tysor, G. David Mcnay, Leah Joyner, Kensey H. Baker, Camilla Hodge

Faculty Publications

The demand for mental health services around the world has risen dramatically. Many researchers and practitioners are looking for alternative mental health treatments, including nature-based recreation. However, reviews examining nature-based recreation’s therapeutic effectiveness are limited. The purpose of this study was to conduct a systematic review of available research regarding the potential mental-health benefits of nature-based recreation. Following the preferred reporting items for systematic review and meta-analysis protocols (PRISMA-P) guidelines, a global standard established to ensure consistency and quality in literature reviews, a systematic search generated 51 articles for review. Most articles (n = 46, 90%) observed at least one …

Work–Leisure Blending: An Integrative Conceptual Review And Framework To Guide Future Research, Troy A. Smith, Marcus M. Butts, Stephen H. Courtright, Mat D. Duerden, Mark A. Widmer

Faculty Publications

Since the industrial revolution, work and leisure have largely been considered opposing domains. A growing number of organizations, however, enable and/or promote blending leisure activities into the workplace. Similarly, several conceptualizations across different disciplines examine how work and leisure can coexist. These different conceptualizations have yielded a rich but fragmented theoretical account of work–leisure blending. To address this problem, we provide a comprehensive theoretical integration of multiple literature streams where research has explored work–leisure blending. Further, we develop a tripartite dimensional framework designed to elucidate the central dimensions of work–leisure blending (i.e., segmentation– integration, unstructured–structured, and independent–interactive) undergirding this phenomenon. …

Mitigating The Security Intention-Behavior Gap: The Moderating Role Of Required Effort On The Intention-Behavior Relationship, Jeffrey L. Jenkins, Alexandra Durcikova, Jay F. Nunamaker Jr.

Faculty Publications

Although users often express strong positive intentions to follow security policies, these positive intentions fail to consistently translate to behavior. In a security setting, the inconsistency between intentions and behavior—termed the intention-behavior gap—is particularly troublesome, as a single failure to enact positive security intentions may make a system vulnerable. We address a need in security compliance literature to better understand the intention-behavior gap by explaining how an omnipresent competing intention—the user’s desire to minimize required effort—negatively moderates the relationship between positive intentions and actual security behavior. Moreover, we posit that this moderating effect is not accounted for in extant theories …

Detecting Noncompliant Behavior In Organizations: How Online Survey Responses And Behaviors Reveal Risk, Jeffrey L. Jenkins, Jospeh S. Valacich, Aaron F. Zimbelman, Mark F. Zimbelman

Faculty Publications

Ensuring organizational regulatory and legal compliance is a challenging, high-stakes management task. Overlooking or underestimating noncompliance in organizations can result in substantial fines, damage to a company’s reputation, and, ultimately, loss of business. To help alleviate this risk, we explore whether organizations can assess noncompliance by monitoring users’ answers and related mouse cursor movements in an intelligent online questionnaire. Namely, we propose that noncompliant (compared with compliant) individuals will experience more cognitive dissonance on questions about (1) what constitutes noncompliance behavior and (2) what consequences for noncompliance are appropriate. We predict that increased cognitive dissonance in noncompliant individuals will influence …

A Megastudy Of Text-Based Nudges Encouraging Patients To Get Vaccinated At An Upcoming Doctor’S Appointment, Katherine L. Milkman, Mitesh S. Patel, Linnea Gandhi, Heather N. Graci, Dena M. Gromet, Hung Ho, Brigitte C. Madrian

Faculty Publications

Many Americans fail to get life-saving vaccines each year, and the availability of a vaccine for COVID-19 makes the challenge of encouraging vaccination more urgent than ever. We present a large field experiment (N = 47,306) testing 19 nudges delivered to patients via text message and designed to boost adoption of the influenza vaccine. Our findings suggest that text messages sent prior to a primary care visit can boost vaccination rates by an average of 5%. Overall, interventions performed better when they were 1) framed as reminders to get flu shots that were already reserved for the patient and 2) …

New Frontiers For Internal Audit Research, Margaret H. Christ, Marc Eulerich, Ronja Krane, David A. Wood

Faculty Publications

Internal audit provides useful and valuable services to organizations and research has established its importance in improving corporate governance. However, the body of internal audit research is still small. Further, there are many new and emerging topics for which little is known and practitioners would like guidance. Based on surveys, interviews, and discussions with practitioners, we identify three broad areas for additional research: information technology, staffing and personnel development, and agile auditing. In each area, we describe the current practices and discuss the relevant accounting literature, noting gaps where additional inquiry is needed. We also provide a list of testable …

Prepare For Takeoff: Improving Asset Measurement And Audit Quality With Drone-Enabled Inventory Audit Procedures, Margaret H. Christ, Scott A. Emett, Scott L. Summers, David A. Wood

Faculty Publications

Auditors increasingly employ technologies to improve audit quality. Using a design science approach, we examine whether using drones and automated counting software can improve audit quality and thereby improve financial reporting. We assess three dimensions of audit quality—efficiency, effectiveness, and quality of audit documentation. We provide evidence that auditors can perform inventory counts with these technologies much more efficiently than they can with manual techniques, decreasing count time in our study from 681 hours to 19 hours. At the same time, auditors can maintain or improve audit effectiveness with these technologies, decreasing error rates in our study from 0.15% to …

The Effect Of Help Seeking On Creative Self- Efficacy Of Is Students, Cherileigh Leavitt, Madison Corbin, Mark J. Keith, Ryan M. Schuetzler, Degan Kettles, Greg Anderson

Faculty Publications

Research has demonstrated that student help-seeking behaviors have a variety of positive influences in the classroom. However, the primary outcome of these studies is typically student grades and general self-efficacy. To make a contribution to the IS discipline, we expand this research with a more targeted and specific measure of self-efficacy that was created for IS students: creative self-efficacy (CreaSE) in the IS discipline. This allows us to relate specific help-seeking behaviors to CreaSE sub-constructs which, in turn, allows us to make more targeted recommendations to instructors in IS programs who want to improve the quality and retention of their …

Team Building Through Team Video Games: Randomized Controlled Trial, Mark J. Keith, Douglas L. Dean, James Gaskin, Greg Anderson

Faculty Publications

Background: Organizations of all types require the use of teams. Poor team member engagement costs billions of US dollars annually.

Objective: This study aimed to explain how team building can be accomplished with team video gaming based on a team cohesion model enhanced by team flow theory.

Methods: In this controlled experiment, teams were randomly assigned to a team video gaming treatment or a control treatment. Team productivity was measured during both pretreatment and posttreatment team tasks. After the pretest, teams who were involved in the team video gaming treatment competed against other teams by playing the Halo or Rock …

State Anxiety Moderates The Association Between Motivations And Excessive Smartphone Use, Xi Shen, Hai-Zhen Wang, Detlef H. Rost, James Gaskin, Jin-Liang Wang

Faculty Publications

Excessive smartphone use has recently attracted researchers’ attention. Previous studies have suggested that state anxiety and motivations are important predictors of excessive smartphone use. However, few studies have investigated how motivations and state anxiety interact with each other, and the subsequent impact on excessive smartphone use. In the current study, based on the Compensatory Internet Use theory, we analyzed the moderating role of state anxiety on the relationship between two types of motivations (i.e. entertainment and social interaction) and excessive smartphone use. Using the Smartphone Addiction Scale for College Students (SAS-C), Smartphone Usage Motivation Scale and State Anxiety Scale (S-Anxiety), …

Bolstering Creativity Willingness Through Digital Task Interdependence, Disruptive And Smart Hrm Technologies, Samuel Ogbeibu, Vijay Pereira, Jude Emelifeonwu, James Gaskin

Faculty Publications

To sustain competitive advantage, employees must be willing to generate and pursue creative ideas. Sustaining competitive advantage in this way, can put organizational leaders under pressure to ensure smart human resource management technology (SHRMT) is effectively used to drive the exchange of creative ideas in work teams. Though collective creative idea generation could increase task interdependence between teams, we argue that this does not sufficiently guarantee “willingness” to exert increased creative behaviour, especially under disruptive technological conditions. Our study employed a cross-sectional (time lag) survey design with 396 respondents from 56 manufacturing organisations in Nigeria. We utilised partial least squares …

“I Can Do Things Because I Feel Valuable”: Authentic Project Experiences And How They Matter To Instructional Design Students, Jason K. Mcdonald, Amy A. Rogers

Faculty Publications

This paper examines how authentic project experiences matter to instructional design students. We explored this through a single case study of an instructional design student (referred to as Abby) who participated as a member of an educational simulation design team at a university in the western United States. Our data consisted of interviews with Abby that we analyzed to understand how she depicted her participation in this authentic project. In general, Abby found her project involvement to open up both possibilities and constraints. Early in her involvement, when she encountered limitations she did not expect, those constraints showed up as …

Psychotherapy Utilization And Presenting Concerns Among International Asian And Asian American Students In A University Counseling Center., Hannah Stokes, Derek Griner, Timothy B. Smith, Mark Beecher, G. E. Kawika Allen, Jon Cox, Klint Hobbs, Natalie Ann Kirtley

Faculty Publications

Limited psychological research has disaggregated the experiences of Asian American (AA) from international Asian (IA) college students seeking psychotherapy. When combined, important differences between these groups are overlooked. We examined archival data collected from AA, IA, and European American (EA) students at a large, Western, university counseling center. Results indicated no significant differences between groups related to maximum number of psychotherapy sessions attended or likelihood of treatment discontinuance. However, we found significant differences between these groups on a number of items related to presenting concerns and to severity of presenting distress, with IA students presenting with the most distress, followed …

Recruiting And Retaining School Psychologists: The Role Of District Level Administrative Supervisors, Ellie L. Young, Rachel Butler, Timothy B. Smith, Sterling Hilton, Alivia Smith

Faculty Publications

A shortage of school psychologists has been evident since the profession was initially recognized as a distinct field, and there is insufficient research on what current administrative supervisors are doing to address this problem. This qualitative study examined the perceptions of district level administrative supervisors regarding recruitment and retention of school psychologists. Participants reported the following: (a) school psychology graduate programs not producing enough school psychologists, (b) challenges of finding school psychologists to hire, (c) competing with neighboring school districts, and (d) trying to recruit and retain in a worker’s market that favors the school psychologist. These administrative supervisors also …