Digital Commons Network^™

The Effects Of Brand Relationships On Justice Perceptions In Service Recovery, Cid Gonçalves Filho, Kip Kiefer, Marc Fetscherin, Alexander Blandina, Marcelo Nacif Rocha, Plínio Rafael Reis Monteiro

Faculty Publications

Purpose: This paper explores how brand relationship quality (BRQ) influences consumers’ perceived sense of justice in the context of service recovery situations.

Design/methodology/approach: We conducted a survey of 368 consumers who experienced an automotive service recovery.

Findings: Stronger BRQ led to higher levels of perceived justice (distributive, procedural, and interactional), which in turn led to higher customer satisfaction of complaint handling. Ultimately, higher customer satisfaction led to lower complaining, lower retaliation, and higher purchase intention. Our alternative model tested the effects of BRQ sub-dimensions on justice perception. Interestingly, trust produced a “love-is-blind” effect, while intimacy revealed a “love-becomes-hate” effect.

Originality: …

Policing Veterans: What The Veterans Affairs Police Can Illustrate About The Policing Of Disability In America, Zachary R.M. Outzen

Faculty Publications

The Department of Veterans Affairs Police (“VA Police”), a federal law enforcement agency tasked with law enforcement on Department of Veterans Affairs (VA) properties, has a shocking record of misconduct and brutality against veterans. Because the VA is the largest integrated healthcare system in the United States, the VA Police are primarily responsible for policing VA medical facilities. While issues facing the veteran community have largely been analyzed as separate from those facing the American public at large, VA medical facilities replicate broader socioeconomic trends in policing of vulnerable populations. Veterans receiving VA healthcare services are disproportionately likely to be …

Theming, Service Performance, And Downstream Effects Of Subjective Leisure Experiences, Brian J. Hill, Patti Freeman, Gary Ellis, Emily Catalan

Faculty Publications

We examined determinants (i.e., theming and service performance) and results (proclivity to recommend, enjoyment, perceived value of time spent) of structured leisure experiences. Structured leisure experiences were measured in terms of intensity of engagement (focus on unfolding narrative), absorption (focus on sensory stimuli), and immersion (focus on performance) during participation. Experience measures (n=310) reported by 168 young adults upon exiting a variety of leisure, recreation, and hospitality venues supported the research hypotheses.

How Does Religious Faith Impact Positive Youth Outcomes, Michael A. Goodman, W. Justin Dyer

Faculty Publications

This study investigates the protective aspects of religiosity in young adolescents and explores the potential processes involved. Specifically, we examine the influence of three measures of religiosity—religious salience, intrinsic religiosity, and daily religious experiences—on delinquency and anxiety. The study sample consists of 636 families located in the state of Utah. Additionally, we explore how positive youth development (PYD) constructs may mediate the relationship between religiosity and adolescent outcomes. The findings indicate that religious salience and daily religious experiences are directly and indirectly associated with lower levels of delinquency and anxiety. Furthermore, two PYD constructs—character and connectivity—serve as mediators between religious …

Family Home Evening As A Model For Promoting Family Health, Tommy M. Phillips, Jennifer R. Smith, Alice C. Long, Brandan E. Wheeler, Loren D. Marks, Michael Goodman, Trevan Hatch, Sterling K. Wall

Faculty Publications

One hundred thirty-seven married members of the Church of Jesus Christ of Latter-day Saints with children participated in a study of Family Home Evening and its relation to family well-being. Results support previous research suggesting that regular family-level rituals and sacred practices benefit families, marriages, and parent-child relationships. While this study‟s results cannot demonstrate any sort of causal link, they do provide very strong correlational evidence in support of the power and value of regular family-level routines, rituals, and sacred practices, as seen in LDS observance of FHE. Implications for the full universe of families are discussed.

Improving Psychological Well-Being Of Young Adults By Conducting Family History Research At A Religious University, Barry M. Lunt, Kelly R. Summers, David A. Wood

Faculty Publications

Prior research suggests that knowledge of one’s family is correlated with, but does not produce, psychological well-being. We test this conjecture, by examining whether participating in family history research (i.e., genealogical research) is associated with psychological well-being above and beyond the effects of knowledge of one’s family, documented in prior research. To test this, we examine whether students enrolled in a university level family history course, improve in family identification, self-esteem, anxiety, resilience, and locus of control more than a control sample. For students enrolled in the family history course, we find an increase in family identification, which in turn …

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 …

“Someone In Their Corner”: Parental Support In Online Secondary Education, Courtney N. Hanny, Charles R. Graham, Richard E. West, Jered Borup

Faculty Publications

Despite increased interest in K–12 online education, student engagement deficits and the resulting student attrition remain widespread issues. The Academic Communities of Engagement (ACE) framework theorizes that two groups support online student engagement: the personal community of support and the course community of support. However, more evidence is needed to understand how members of these communities, especially parents, support students in various contexts. Using insights gleaned from 14 semi-structured interviews of parents with students enrolled in online secondary school, this study adds support to the roles identified in the ACE framework by presenting real examples of parents supporting their online …

Speed-Accuracy Tradeoffs In Decision Making: Perception Shifts And Goal Activation Bias Decision Thresholds, Jeff Larson, Guy Hawkins

Faculty Publications

A fundamental aspect of decision making is the speed-accuracy tradeoff (SAT): slower decisions tend to be more accurate, but because time is a scarce resource people prefer to conclude decisions more quickly. The current research adds to the SAT literature by documenting two previously unrecognized influences on the SAT: perception shifts and goal activation. Decision makers’ perceptions of what constitutes a fast or a slow decision, and what constitutes an accurate or inaccurate decision, are based on prior experience, and these perceptions influence decision speed. Similarly, previous experience in a decision context associates the context with a particular decision goal. …

Typing Fast Versus Typing Slow: Using Typing Dynamics To Reveal Authentic And Imposter Users, David Kim, Joseph S. Valacich, Jeffrey L. Jenkins, Manasvi Kumar

Faculty Publications

Real-time assessment of users' cognitive states has practical importance, allowing organizations to infer user behaviors. Realizing its importance, prior studies – specifically those using mouse cursor movements – have applied various theories to answer a similar question, i.e., how does a high cognitive load influence the users' device usage behavior? While numerous activities can increase cognitive load, we argue that the mechanisms behind how humans process information can more holistically be explained using Dual Process Theory (DPT) (i.e., when cognitive load is either low or high) and can be applied under a broad range of usage contexts. Using a within-participant …

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 …

Reduced Audit Quality Acts: A Review And Organizational Model, Troy A. Hyatt, Douglas F. Prawitt, Kyle M. Stubbs

Faculty Publications

With increasing regulatory focus on improving audit quality, research on drivers of audit quality remains important to academics, professionals and regulators. One compelling branch of this research focuses on auditors' intentional actions that reduce audit quality, often referred to in the literature as reduced audit quality acts (RAQAs). This paper provides a review and synthesis of the RAQA literature, including a unifying definition for RAQAs and a model for organizing past and future RAQA research. With the model, we explore antecedents to RAQAs as well as the discovery of, responses to and subsequent consequences of RAQAs. We also discuss potential …

Effects Of Parent-Implemented Interventions On Outcomes Of Children With Autism: A Meta-Analysis, Wai Man Cheng, Timothy B. Smith, Marshall Butler, Tina Taylor, Devan Clayton

Faculty Publications

Children with autism spectrum disorder (ASD) have been shown to beneft from parent-implemented interventions (PIIs). This meta-analysis improved on prior reviews of PIIs by evaluating RCTs and multiple potential moderators, including indicators of research quality. Fifty-one efect sizes averaged moderately strong overall benefts of PIIs (g=0.553), with studies having lower risk of research bias yielding lower estimates (g=0.47). Parent and observer ratings yielded similar averaged estimates for positive behavior/social skills (g=0.603), language/communication (g=0.545), maladaptive behavior (g=0.519), and to a lesser extent, adaptive behavior/life skills (g=0.239). No other study, intervention, or participant

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 …

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 …

An Exploration Of Institutional And Personal Barriers To Online Academic Engagement At A Brazilian University, Cinthia Bittencourt Spricigo, Bárbara Maria Camilotti, Charles R. Graham, Ruth Baptista

Faculty Publications

The recent global pandemic has raised institutional awareness around the world concerning the importance of having high quality online learning options for students. Learner engagement is often correlated with quality outcomes such as student academic success and student satisfaction. Learner engagement is commonly thought of as having three important dimensions: affective engagement, behavioral engagement, and cognitive engagement (ACE framework). Engagement is also enabled or limited by facilitators/barriers. Three important categories of facilitators/barriers are learner characteristics, personal environment, and course environment. Elements in each of these three areas enable or are barriers to students fully engaging in a course. This research …

Barriers And Enablers To K-12 Blended Teaching, Courtney N. Hanny, Karen T. Arnesen, Qi Guo, Jordan Hansen, Charles R. Graham

Faculty Publications

The attributes of post-pandemic blended teaching (BT) will more closely resemble pre-Coronavirus conditions than the outbreak’s emergency remote teaching. Thus, barriers and enablers for teachers transitioning to BT after emergency remote teaching will be similar to those of early BT adopters. K-12 research has identified external and internal barriers and enablers to technology integration but has largely overlooked those of BT. This study involved analyzing 62 interviews of K-12 blended teachers to discover factors that enabled BT, stood as barriers to initial and continued blending efforts, and helped teachers overcome barriers. Teacher-perceived barriers included, among others, costs perceived as outweighing …

The Development Of The Process Mining Event Log Generator (Pmelg) Tool, Steven R. Hawkins, Jeffrey Pickerd, Scott L. Summers, David A. Wood

Faculty Publications

Process mining is an emerging technology that allows users to visualize all potential variations of business processes within an organization. It holds significant potential for impacting the field of accounting. However, training professionals and students in its use is challenging due to a lack of event data applicable to accounting and auditing scenarios. To address this issue, we developed an easy-to-use tool called the Process Mining Event Log Generator (PMELG) for generating process mining data files for the order-to-cash process. With the PMELG tool, users can create realistic datasets that incorporate key accounting and auditing concepts, such as segregation of …

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 …

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 …

Does Gender And Ethnic Diversity Among Audit Partners Influence Office-Level Audit Personnel Retention And Audit Quality?, Eric R. Condie, Ling Lei Lisic, Timothy Seidel, J. Mike Truelson, Aleksandra "Ally" B. Zimmerman

Faculty Publications

Motivated by prior literature on organizational identification and 23 semistructured interviews with a variety of U.S. audit partners and directors, we examine whether the gender and ethnic diversity of an office’s audit partners influences the retention of the office’s audit professionals and the quality of the audits conducted by the office. Using hand-collected data on U.S. audit partners, we find that greater levels of (or changes in) diversity in office audit partners’ gender and ethnicity are associated with lower (reduced) turnover among office audit professionals and higher (increased) office-level audit quality. To provide further insight into the audit quality results, …

Building Educational Leaders’ Capacity In A Community Of Practice, Théophile Muhayimana, Denise Schares, Megan Ruxton

Faculty Publications

This qualitative study examined rural educational leaders’ perceptions of the outcomes of the 2019 Leadership Camps (LCs). This capacity-building opportunity helped educational leaders meet as a community of practice (CoP) where participants’ interactions contributed to learning with and from one another, reducing perceived isolation and increasing self-efficacy. We analyzed data collected from 242 participants’ responses using an open, axial, and selective coding process. With this sample, 52.5% of participants were rural educational leaders. Overall, educational leaders most often appreciated interacting, networking, and collaborating with peers. Additionally, educational leaders highlighted the importance of the in-depth understanding and application of the Leadership …

Empowering L2 Learners: The Role Of Relational Empathy In L2 Learning, Gabriela Olivares-Cuhat, Giovanni Zimotti

Faculty Publications

In this article, we explore the relevance of the concept of relational empathy to L2 learning. To this end, we first provide a short overview of the notion of empathy in second language acquisition (SLA). Then, we present ideas that gave rise to the introduction of relational empathy in the field of intercultural communication, along with potential benefits of taking this perspective in SLA. Next, we describe the post-method framework for L2 teaching as a strategy that is both well-suited for the fostering of relational empathy and is facilitated by the exercise of this approach. Following this lead, we explain …

Friction-In-Design Regulation As 21st Century Time, Place, And Manner Restriction, Brett Frischmann, Susan Benesch

Faculty Publications

Digital networked society needs friction-in-design regulation that targets the digital architectures, supposedly smart (data-driven, algorithmic) systems, and interfaces that shape human interactions, behavior, and will (beliefs, preferences, values, intentions). The relentless push to eliminate friction for the sake of efficiency has hidden social costs that affect basic human capabilities and society. A general course correction is needed.

Friction in the digital networked environment can come in many forms. It can be as simple as a time delay prior to publishing a social media post, a notice that provides salient information coupled with a nudge toward actual deliberation, or a query …

Discipling The Whole Student, Scott R. Ward, David Sedlacek, Rogelio Paquini, Jasmine Fraser

Faculty Publications

No abstract provided.

The Mediating Effect Of The Covid-19 Pandemic On The Relationship Between Technology And Organizational Performance: Evidence From Ghana Banking Industry, Manaseh Tsekpo, Williams Kwasi Peprah

Faculty Publications

This study aimed to investigate the mediating effect of the COVID-19 pandemic on the relationship between technology and organizational performance, using evidence from the Ghana banking industry. The study adopted a correlation and mediation research design, with 232 respondents conveniently sampled from eight indigenous Ghanaian Banks. The data were analyzed using correlation, regression, and mediation techniques. The results show that technology serves as a catalyst for improving organizational performance and alleviating the negative effects of COVID-19 on organizational performance. The findings also revealed that the COVID-19 pandemic highly mediates technology and organizational performance with a significant positive relationship between technology …

Where The Action Is: Positioning Matters In Interaction, Danielle M. Pillet-Shore

Faculty Publications

Position matters. As a conversation analyst examining any form of recorded synchronous human interaction – be it casual or institutional – I constantly monitor for, and organize my collections of target phenomena around structural position: Where on a transcript and when in an unfolding real-time encounter does a participant enact some form of conduct? Because conversation analysis (CA) is primarily focused upon action sequences, I use CA methods to examine the ways in which participants’ audible utterances and visible body-behaviors accomplish particular social actions due at least in part to their positioning within a sequence of interaction – …

Self-Harm: Warning Signs, Risk Factors, And Prevention, Alina M. Baltazar

Faculty Publications

Rates of suicide and self-harm have been increasing in children and adolescents over the last 20 years (CDC, 2022). Suicidality and self-harm are preventable, treatable, and manageable. Parents and those who work with children, teens, and young adults are an important part in addressing this issue. This article reviews the current statistics of suicide and self-harm, role of trauma, risk-factors, causes, prevention, and treatment options. Practical tips and resources are included. The reader will better understand the phenomenon and know how self-harm and suicide can be prevented and treated.

Contracting As A Class, Caleb N. Griffin

Faculty Publications

Contract law is stuck in a loop of path dependency and stale precedent. Its metaphors, like “the meeting of the minds,” are today laughably implausible. Its values, like “consent,” have been stripped of any real meaning. No one reads or understands the overwhelming majority of contracts to which they agree. And no one should. Reading them is meaningless, because it simply does not matter what they say. Individuals must agree to them— indeed, are effectively forced to agree to them—if they wish to participate in the modern world.

Modern digital contracting is not a collaborative process. Today, most “contracting” involves …

Psychedelic Capitalism And The Perceptual Threshold, Dustin Marlan

Faculty Publications

This invited response to Mason Marks et al., Microdosing Psychedelics Under Local, State, and Federal Law examines how evolving psychedelic regulation may ultimately favor below‑perceptual‑threshold approaches—such as microdosing and nonsubjective psychoplastogens—over the traditional, above‑threshold psychedelic experience.

Because such developments risk marginalizing the culturally, spiritually, and cognitively significant psychedelic experience, the author contends that access to above‑threshold psychedelic states requires justification beyond clinical utility. Invoking principles of cognitive liberty, neurodiversity, and equitable access, the article recommends that decriminalization and supported adult‑use models accompany therapeutic frameworks to preserve the legal viability of non‑ordinary states of consciousness, even if below‑threshold medicines come to …