Digital Commons Network^™

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.

Science And The Pulpit: Clerical Perspectives On Science And Religion In The United States, Shiri Noy, Timothy L. O'Brien

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. …

Aggressor Status And Its Impact On International Criminal Law Case Selection, Nancy Amoury Combs

Faculty Publications

The laws of war apply equally to all parties to a conflict; thus, a party that violates international law by launching a war is granted the same international humanitarian law rights as a party that is required to defend against the illegal war. This doctrine—known as the equal application doctrine—has been sharply critiqued, particularly by philosophers, who claim the doctrine to be morally indefensible. Lawyers and legal academics, by contrast, defend the equal application doctrine because they reasonably fear that applying different rules to different warring parties will sharply reduce states’ willingness to comply with the international humanitarian law system …

Regulation By (Bad) Proxy: How Selective Application Of Transaction Cost Economics Tainted The Ftc's Proposed Ban Of Employee Noncompete Agreements, Alan J. Meese

Faculty Publications

Agencies have imperfect information about conduct they regulate. This problem is particularly acute when identical conduct has differing effects in various markets. Determining the economy-wide impact of such conduct can be difficult or impossible.

The FTC faces such a challenge. The Commission has announced a rule banning the nation’s 30 million employee noncompete agreements (“NCAs”) as unfair methods of competition under Section 5 of the FTC Act. The Commission determined that NCAs likely reduce aggregate wages, helping to establish a presumptive violation. The Commission also found that nearly all NCAs are both procedurally coercive—because employers use overwhelming bargaining power to …

Distribution: Understanding Customer-Facing Logistics In Africa, Emmanuel T. Kodzi

Faculty Publications

Companies seeking to do business in Africa often focus more on challenges they need to address, rather than opportunities presented to them. The need to manage their investments across diverse countries, population profiles, infrastructure development levels, and local capabilities is viewed in terms of complexity. However, improved situational understanding will better inform investment decisions regarding product movements among points of origin, production, and consumption. Several aspects of logistics may be considered in this regard, but we focus on customer-facing logistics. We assume that few companies have the capability and resources to both produce and deliver products to end-buyers in a …

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 …

Pastoral Burnout: Causes, Consequences And Closure, Hyveth A. Williams

Faculty Publications

Pastoral burnout is a growing concern among religious leaders in North America, with significant consequences for both individuals and congregations. No denomination is unaffected by its debilitating presence; even Seventh-day Adventist clergy are not immune to this increasing stress-related twenty-first century health malady. Several factors contribute to pastoral burnout, including excessive workload, unrealistic expectations, lack of support, and boundary violations. These aspects often lead to emotional exhaustion, depersonalization, reduced personal accomplishment, and though rare, suicide. This presentation will explore the causes, consequences, and suggested conclusion with potential strategies for intervention and prevention of pastoral burnout.

‘Routines’ And ‘Formulaic Language’ In Conversation Analysis (Author's Extended Data), Danielle M. Pillet-Shore

Faculty Publications

Though the field of conversation analysis (CA) was founded upon examinations of interactional “routines” such as conversation openings and closings, conceptualizing and categorizing communicative phenomena as “formulaic” is anathema to CA. This chapter details how, since its inception, CA work has empirically elucidated how participants to recorded episodes of naturally occurring social interaction actively and collaboratively accomplish conversational activities as ‘routine’ or not by selecting from available action alternatives, spontaneously coordinating their selections vis-à-vis one another. Taking a multimodal CA approach, this chapter reviews state-of-the art literature on how people open and close in-person and telephone conversations, showing the immense …

Religion And Lgbtq Suicidality: A Systematic Review, Michael A. Goodman

Faculty Publications

Studies have consistently shown that LGBTQ individuals are at increased risk for several mental and physical health challenges including suicidality. The relationship between religion and LGBTQ wellbeing in general and LGBTQ suicidality in specific has increasingly been the subject of scholarly investigation. This systematic review examines all peer-reviewed articles included in the EBSCO PsychInfo database since 2000 (49 studies in all). These studies reveal a complex relationship which is both nuanced and at times contradictory. The majority of studies (65%) found at least one religiosity related predictor to be a risk factor for LGBTQ suicidality, 53% found at least one …

Torture And Trolleys: Accepting The Nearly Absolute Wrongness Of Philanthropic Torture Of A Perpetrator, David Jensen

Faculty Publications

One potentially morally justified use of torture is found in philanthropic torture of a perpetrator (PTP): scenarios in which a perpetrator has instigated significant pending suffering against innocents and in which the suffering can be prevented by means of the perpetrator’s cooperation. These situations involve a clash of two intuitions: that torture is in some strong and obvious sense absolutely morally wrong, and that torture or harm of an immoral perpetrator may be permissible to prevent equally abhorrent, if not greater, moral wrongs. My view is that a dually grounded view—permissible on theoretical grounds but wrong on practical grounds—can do …

Xylan Fast Pyrolysis: An Experimental And Modelling Study Of Particle Changes And Volatiles Release, F Cerciello, E Freisewinkel, A Coppola, C Ontyd, D Tarlinski, Martin Schiemann, Osvalda Senneca, Pierro Salatino, C Allouis, Victor Scherer, Thomas H. Fletcher

Faculty Publications

Biomass char particles produced by pyrolysis may have different morphologies, which has important implications on burning mode, conversion rate and boiler efficiency. These features are difficult to address due to the complexity of biomass structure and pyrolysis reaction models. The present work reports preliminary results on the morphological changes and volatile release that solid particles of Xylan experience upon fast heating in a Drop Tube Reactor (DTR) and in a Heated Strip Reactor (HSR) in a range of temperature between 1100 and 1573 K under inert atmosphere with heating rate in the order of 10³ K/s. Two different Xylan …

Understanding And Addressing The Individualized Emotional Impact Of Aphasia: A Framework For Speech-Language Pathologists, Tyson G. Harmon

Faculty Publications

Emotion plays an integral role in communication and has long been considered relevant to aphasia rehabilitation. Speech-language pathologists (SLPs), however, may sometimes wonder how or whether to address emotional responses. The purpose of the present tutorial was to (1) present a framework that clinicians can use to understand individualized emotional responses in aphasia and (2) discuss examples of how the framework informs practical strategies that SLPs can use to provide emotional support to PWA. Drawing upon a cognitive-motivational-relational theory of emotions perspective combined with emerging research in aphasia, I show that emotion impacts and is impacted by both language processing …

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 …

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 …

Effects Of Cognitive And Social Demands On Linguistic Production For People With Moderate, Mild, Or No Aphasia, Tyson G. Harmon, Emily Mcdonald, Kyle Steele

Faculty Publications

Background

Most everyday communication occurs in situations where cognitive and social demands are present. These types of situations may compound language deficits for people with aphasia (PWA). An understanding of the language interference that may occur from cognitive and social demands is an important precursor for assessment and intervention that addresses everyday communication situations.

Aims

To determine how cognitively and socially demanding conditions affect micro- and macrolinguistic production for people with moderate, mild, or no aphasia during narrative discourse and to compare effects among groups.

Method

Thirty participants with mild (n = 9), moderate (n = 9), or no (n …

The Contracts Word List: Integral Vocabulary For Reading And Writing English Contracts, Elizabeth Hanks, Brett James Hashimoto, Jesse Egbert

Faculty Publications

Both Business English as a Lingua Franca (BELF) and Legal English as a Lingua Franca (LELF) users engage with legal contracts regularly. However, contractual language is notoriously complex, due in part to the vocabulary it contains. To help mitigate the challenges related to learning the vocabulary of contracts, this paper introduces a word list of American English contracts called the ContractsWord List (CWL).We describe the compilation of the Corpus of English Business Contracts (CEBC) that represents six major contract types in 48 million words. The extraction of prevalent and specialized words from the CEBC is described, following validation procedures in …

Here-, There-, And Every Where-: Exploring The Role Of Pronominal Adverbs In Legal Language, David Chandler, Brett James Hashimoto

Faculty Publications

Many have claimed that pronominal adverbs, such as hereby, thereafter, and wherein, are a frequent, distinctive, and problematic in their use in legal language (Tiersma, 1999; Mellinkoff, 2004). The purpose of this study is to examine those claims empirically. In the present study, the prevalence of PAs in legal registers is compared to more general registers of contemporary American English to determine the extent to which these words are distinctly legal. The study will also explore why different types of PAs may be (in)frequent in specific legal registers to better understand their use. The frequency of PAs was extracted from …

Does Leaving Faith Mean Leaving Family? Longitudinal Associations Between Religious Identification And Parent-Child Relationships Across Adolescence And Emerging Adulthood, Justin J. Hendricks, Sam A. Hardy, Emily M. Taylor, David C. Dollahite

Faculty Publications

The present study investigated the parent-child relational repercussions of converting to religion, switching, or de-converting from religion. Qualitative research indicates that these religious changes may negatively affect parent-child relationship quality, however, few quantitative studies investigate this issue. Subsequently, we utilized structural equation modeling to test if changes in religious identification during adolescence and emerging adulthood predicted worse parent-child relationship quality using three waves of the National Study of Youth and Religion (N = 2,352). We found that deconversion between Waves 1–2 significantly predicted poorer parent-child relationship quality at Wave 2 and father-child relationship quality at Wave 3. Further, deconversion between …

Language Change At The Intersections Of Movement, Economy, And Orientation, Joseph A. Stanley, Margaret E. L. Renwick, Monica Nesbitt

Faculty Publications

A growing amount of research on North American English varieties shows that many sociolinguistic variables peaked among the Baby Boomer Generation (born approximately 1946–64). By “peak,” we mean that a linguistic phenomenon in one community has reached its point of greatest intensity and is maximally divergent from realizations of that same variable in most other North American communities. Similarly, we also find studies that describe a “cliff” beginning among Generation X (born approximately 1965–82) such that after generations of relative stability, local dialect features are lost. Nesbitt (2021, 359) observes that “the Baby Boomer–Gen X transition appears to be a …

Demographic Change, Migration, And The African American Vowel System In Georgia, Jon Forrest, Margaret E. L. Renwick, Joseph A. Stanley, Lelia Glass

Faculty Publications

The theme of this volume is generational trends in language change, with an emphasis on the Baby Boomer to Gen X transition as an important period of time. Many studies have found sharp changes in vowel systems in communities after the Baby Boomer Generation on the East Coast (Thiel and Dinkin 2020) and in the Midwest (Nesbitt 2021). Though we know a great deal about the geographic consistency of the Baby Boomer to Gen X transition, in all of these cases, the focus has been on White speakers and regional varieties. Besides the general importance of including a breadth of …

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 …

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 …

Costs And Benefits Of A Risk-Based Pcaob Inspection Regime, Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins

Faculty Publications

We investigate the costs and benefits of the PCAOB’s risk-based inspection regime by studying how auditors respond to engagement-level inspection risk. Using an established inspection selection model, we find evidence that auditors behave consistent with accountability theory when auditing clients with elevated ex-ante inspection risk. Specifically, we observe an increased propensity to report material weaknesses, a decreased propensity to assert that previous material weaknesses have been remediated, increased audit effort, and a decreased likelihood of subsequent financial statement restatement. In general, these outcomes reflect auditors’ attempts to minimize negative inspection outcomes in a way that could be beneficial to investors. …

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 …

Artificial Intelligence’S Capabilities, Limitations, And Impact On Accounting Education: Investigating Chatgpt’S Performance On Educational Accounting Case, Xu (Joyce) Cheng, Ryan Dunn, Travis Holt, Kerry Inger, J. Gregory Jenkins, Jefferson Jones, James Long, Tina Loraas, Mollie Mathis, Jonathan Stanley, David A. Wood

Faculty Publications

This study evaluates the capabilities of ChatGPT models 3.5 and 4 to provide solutions to eight educational accounting cases. We find that ChatGPT’s ability to provide accurate solutions varies depending on the type of case requirement and topical area of accounting, with better performance on tasks requiring elements that require explanation, application of rules, and ethical evaluation. However, ChatGPT performs poorly on tasks that require financial statement creation, journal entries, or software use. Our study also finds that detection tools provided by ChatGPT's developer are ineffective in identifying text created by Artificial Intelligence Text Generators (AITG). We suggest ways in …

Automating Evaluation Of Skill Assessment To Promote Skill Acquisition In The Area Of Data Analytics Automation, Joshua G. Coyne, Scott L. Summers, Brigham Villanueva, David A. Wood

Faculty Publications

As accounting increasingly embraces automation and data analytics, proficient skill assessment remains a challenge. We introduce an automated tool that streamlines the evaluation of Alteryx workflows. Utilizing the design science methodology, our tool effectively executes and compares Alteryx workflows against a solution, providing score and feedback. Validation demonstrates remarkable gains; our tool is error-free and 9 to 146 times faster than manual evaluation. The tool’s efficiency, accuracy, and user-friendliness make it much more feasible to assign unstructured Alteryx assignments for student development. Enhanced technology skills will promote hiring and productivity gains associated with automation in accounting.

Leveraging Chatgpt For Enhancing The Internal Audit Process – A Real-World Example From A Large Multinational Company, Scott Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien, David A. Wood

Faculty Publications

We discuss how the internal audit function (IAF) of a large multinational energy company, Uniper, is starting to use ChatGPT to improve automation of internal auditing. We investigate the benefits and challenges of integrating ChatGPT into internal audit processes and assess its impact on the efficiency and effectiveness of the IAF. Uniper has implemented ChatGPT into parts of audit preparation, fieldwork, and audit reporting. On their initial tests, they estimate efficiency gains ranging from 50 to 80 percent for various processes. We report key risks and challenges with using ChatGPT in internal auditing as well as the initial key practices …

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 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 …