Digital Commons Network^™

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 …

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, …

Current Issues Faced By Controllers, Anthony C. Bucaro, T. Jeffrey Wilks, Christopher Yust

Faculty Publications

We conduct a series of semi-structured interviews with controllers and chief accounting officers from large public and private companies—over half are Fortune 500—to identify the current issues faced by the controllership function. We map these issues into the Institute of Management Accountants (IMA®) Management Accounting Competencies and highlight recent research that addresses these issues and where there are gaps. Our findings suggest three IMA competencies that weigh heavily on controllers’ minds: (1) collaboration, teamwork, and relationship management; (2) information systems and technology; and (3) talent management. Finally, we describe how the insights from controllers suggest important improvements to accounting curriculum …

Automatic Enrollment With A 12 Percent Default Contribution Rate, Josh Beshears, Ruofei Guo, David Laibson, Brigitte C. Madrian, James J. Choi

Faculty Publications

We study a retirement savings plan with a default contribution rate of 12 percent of income, which is much higher than previously studied defaults. Twenty-five percent of employees had not opted out of this default 12 months after hire; a literature review finds that the corresponding fraction in plans with lower defaults is approximately one-half. Because only contributions above 12 percent were matched by the employer, 12 percent was likely to be a suboptimal contribution rate for employees. Employees who remained at the 12 percent default contribution rate had average income that was approximately one-third lower than would be predicted …

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 …

An Angry Face And A Guilty Conscience: The Intrapersonal Effects Of Fake Anger In Negotiation, David Hunsaker, Teng Zhang, Mckenzie Rees

Faculty Publications

Research on anger in negotiation suggests that expressing anger can have detrimental effects on the relationship between the parties but may also improve the expresser’s economic outcomes, resulting in the use of fake anger (i.e., anger that is expressed but not felt) as a negotiation strategy. Based on research on moral emotions, we argue that fake anger in negotiation will lead to expressers’ guilt, which in turn negatively impacts their self-perception and their overall subjective experience of the negotiation. Across three studies (two online and one face-to-face), we consistently demonstrate that fake anger lowers negotiators’ feelings about themselves as well …

Are We Essential, Or Sacrificial? The Effects Of Felt Public Gratitude On Essential Worker Recovery Activities During Covid-19, Hee Young Kim, Sijun Kim, Taeya M. Howell, Sarah P. Doyle, Nathan C. Pettit, Michael Bizzarro

Faculty Publications

COVID-19 has been characterized by unprecedented levels of public gratitude to some, but not all, essential workers. In this research, we integrate insights from the stigmatized occupations and gratitude literature to build theory on the positive and negative relationships between such displays of public gratitude and essential workers’ recovery activities. We argue that felt public gratitude positively relates to adaptive recovery activities (e.g., exercise) and negatively relates to maladaptive recovery activities (e.g., overdrinking). We further explain how felt public gratitude impacts (mal)adaptive recovery activities through (a) felt invisibility and (b) negative/positive affect. We find support for our predictions in a …

Mass Sovereign Debt Litigation: A Computer-Assisted Analysis Of The Argentina Bond Litigation, Gregory Makoff, W. Mark C. Weidemaier

Faculty Publications

This Article presents a computer-assisted analysis of the first large-scale mass litigation of sovereign debt claims. Between 2002 and 2016, hundreds of lawsuits were filed against Argentina in the United States, virtually all in the Southern District of New York. Historically, litigation against a foreign government would have involved a few hedge funds that had invested in debt at distressed prices. Argentina faced thousands of investors, including small retail bondholders, in litigation that more closely resembled a mass tort or federal multidistrict litigation than any prior episode involving a sovereign’s debt default.

To study this sprawling litigation, this Article combines …

Gender Violence As A Penalty Of Poverty, Deborah M. Weissman

Faculty Publications

The matter of gender violence, including intimate partner violence (IPV), has long been categorized as a particularly egregious crime. The consequences of IPV are profound and affect all members of the household, family members near and far, and the communities where they live. Gender violence impacts the national economy. Costs accrue to workplaces, health care institutions, and encumber local and state coffers. Survivors are deprived of income, property, and economic stability: conditions that often endure beyond periods of physical injuries. Offenders also experience economic hardship as a result of involvement with the legal system. They often face significant obstacles when …

A License To Play: Regulating Location-Based Augmented Reality Gameplay On Public Property, Kate Johnson, Evan Ringel, Amanda Reid

Faculty Publications

This novel research sits at the intersection of augmented reality gameplay and government licenses for use of public property. Governments have long used licensing schema to assure public safety and order. Augmented reality gameplay on public lands presents a new, contested use of public property. Under our proposed licensing scheme, those wishing to engage in location-based augmented reality (LoBAR) gameplay on public lands would need a license. This proposal is akin to how governments—federal, state, and municipal—have authorized permit schema for use of public property, including rock climbing, geocaching, street performing, and film photography. Our Article offers sample legislation for …

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 …

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 …

Physicians Spreading Medical Misinformation: The Uneasy Case For Regulation, Richard S. Saver

Faculty Publications

Physicians have played a surprisingly prominent role in the current “infodemic” of false and misleading medical claims. Yet, state medical boards, the governmental agencies responsible for professional licensure and oversight, have sanctioned remarkably few physicians. Pushing back against the widespread criticism of medical boards for insufficient action, this Article questions the overall suitability of licensure regulation to police medical misinformation. First, uncertainty exists about medical boards’ jurisdiction and legal authority. Many misinformation claims have involved physicians communicating publicly, not while treating patients. Given the primarily patient-centered legal and ethical frameworks governing the practice of medicine, serious challenges arise in making …

Fake News And The Tax Law, Kathleen Delaney Thomas, Erin Scharff

Faculty Publications

The public misunderstands many aspects of the tax system. For example, people frequently misunderstand how marginal tax rates work, misperceive their own average tax rates, and believe they benefit from tax deductions for which they are ineligible. Such confusion is understandable given the complexity of our tax laws. Unfortunately, research suggests these misconceptions shape voter preferences about tax policy which, in turn, impact the policies themselves.

That people are easily confused by taxes is nothing new. With the rise of social media platforms, however, the speed at which misinformation campaigns can now move to shape public opinion is far faster. …

A Randomized Trial Of Behavioral Nudges Delivered Through Text Messages To Increase Influenza Vaccination Among Patients With An Upcoming Primary Care Visit, Mitesh S. Patel, Katherin L. Milkman, Linnea Gandhi, Heather N. Graci, Dena Gromet, Brigitte C. Madrian

Faculty Publications

Purpose: To evaluate if nudges delivered by text message prior to an upcoming primary care visit can increase influenza vaccination rates.

Design: Randomized, controlled trial.

Setting: Two health systems in the Northeastern US between September 2020 and March 2021.

Subjects: 74,811 adults.

Interventions: Patients in the 19 intervention arms received 1-2 text messages in the 3 days preceding their appointment that varied in their format, interactivity, and content.

Measures: Influenza vaccination.

Analysis: Intention-to-treat.

Results: Participants had a mean (SD) age of 50.7 (16.2) years; 55.8% (41,771) were female, 70.6% (52,826) were White, and 19.0% (14,222) were Black. Among the interventions, …

Crt Forward: Tracking The Attack On Critical Race Theory, Taifha Natalee Alexander, Latoya Baldwin Clark, Kyle Reinhard, Noah Zatz

Faculty Publications

(Excerpt)

Critical Race Theory (CRT) is an interdisciplinary practice and approach to understanding the foundations and maintenance of race and racial subordination in the legal system throughout history. Since its genesis in United States law schools in the mid-1980s, CRT has explored how racial, and other, hierarchies have persisted despite advancements in racial justice made during times like the Reconstruction and Civil Rights eras. CRT contests many of the standard assumptions underlying traditional civil rights discourse, including that the legal system is a neutral apparatus disconnected from the legacy of racial subordination in the United States. Since its inception, CRT …

Tribute To Professor James Moliterno, Patricia Roberts, Soledad Atienza, Eleanor Myers, James S. Heller, Gary Tamsitt, Neal Devins, Peter Čuroš, Veronika Tomoszek, Maxim Tomoszek, Paul Žilinčík, Rongjie Lan, José M. De Areilza, Irina Lortkipanidze, Ján Mazúr, Javier Guillen, Lucia Berdisová, James Étienne Viator

Faculty Publications

No abstract provided.

Comparing & Contrasting Economic And Natural Law Approaches To Policymaking, Eric Kades

Faculty Publications

Eric Claeys’s monograph, Natural Property Rights, offers a comprehensive and thoughtful articulation of a general theory of property rights rooted in the natural law tradition. This detailed review compares Claeys’s work with the consequentialist law and economics perspective on property. After contrasting their objectives, assumptions, and methodologies this article concludes that, unlike more absolutist approaches, Claeys’s flavor of natural property rights places a modicum of weight on the welfare effects central to economic analysis. This restrained nod in the direction of practicality, however, does not eliminate some of the long-known weaknesses of natural law. Perhaps the most glaring gap …

“Wilfrid Sellars And Pragmatism”, Willem A. Devries

Faculty Publications

A brief survey of Wilfrid Sellars' relation to Pragmatism, focusing on the priority of the practical in the constitution of meaning, the critique of the given, and sociality of thought and inquiry.

U.S. Travelers’ Perceived Image Of Latin America As Their Future Travel Destination, Maricela I. Montes-Guerra, Natalia Zapata-Cuervo, Miyoung Jeong

Faculty Publications

This study identified U.S. travelers’ perceptions toward Latin America as their future place to visit, based on their perceived destination attributes, activities, and overall affective image. Selecting nine attractive destinations, this study aimed, first, to develop U.S. travelers’ perceptual mapping of countries by using destination image attributes and activities, second, to determine comparative strengths and weaknesses, and third, to propose destination marketing strategies that will derive U.S. travelers' attention to the country. Overall, Americans have favorable affective image toward the nine tourism destinations in Latin America. Costa Rica was respondents’ most preferred country to visit, followed by Peru and Brazil.

Right Hemispheric White Matter Hyperintensities Improve The Prediction Of Spatial Neglect Severity In Acute Stroke, Lisa Rohrig, Christoph Sperber, Leonardo Bonilha, Chris Rorden, Hans-Otto Karnath

Faculty Publications

White matter hyperintensities (WMH) are frequently observed in brain scans of elderly people. They are asso-ciated with an increased risk of stroke, cognitive decline, and dementia. However, it is unknown yet if measures of WMH provide information that improve the understanding of poststroke outcome compared to only state-of-the-art stereotaxic structural lesion data.We implemented high-dimensional machine learning models, based on support vector regression, to predict the severity of spatial neglect in 103 acute right hemispheric stroke patients.We found that (1) the additional information of right hemispheric or bilateral voxel-based topographic WMH extent indeed yielded a significant improvement in predicting acute neglect …

Women's Power In Hospital-Based Nursing: A Critical Qualitative Study, Kaitlyn C. George, Bret Lyman, Andy Pilarte Alcantara, Maya Stephenson

Faculty Publications

Aim: To understand the factors that affect power in hospital-based nursing and reveal how the female gender affects an individual's ability to feel empowered.

Design: Critical qualitative research design.

Method: Semi-structured interviews were conducted with nurses working in inpatient hospital settings in Utah and New Mexico. Data were collected from February to March 2022. Interviews were analysed using thematic analysis.

Results: Sixteen participants were interviewed. Six themes were identified from the data, four of which related to nurses' power at work, and two of which specifically related to how gender affects a nurse's ability to use power and feel empowered. …

Editorial: Sustainability Of Physical Activity Interventions And Public Health, Erica Y. Lau, Maureen C. Ashe, Sharon E. Taverno, Russell R. Pate Ph.D.

Faculty Publications

No abstract provided.

A Talker And A Doer: David Faehner's 37-Year Legacy Of Making Friends For Andrews, Douglas Jones

Faculty Publications

No abstract provided.

The Hypertension Cascade Of Care In The Midst Of Conflict: The Case Of The Gaza Strip, Bassam A. Abu Hamad, Zeina Jamaluddine, Gloria Safadi, Marie Elizabeth Ragi, Raeda El Sayed Ahmad, Eszter P. Vamos, Sanjay Basu, John S. Yudkin, Mohammed Jawad, Christopher Millett, Hala Ghattas Ph.D.

Faculty Publications

Although hypertension constitutes a substantial burden in conflict-affected areas, little is known about its prevalence, control, and management in Gaza. This study aims to estimate the prevalence and correlates of hypertension, its diagnosis and control among adults in Gaza. We conducted a representative, cross-sectional, anonymous, household survey of 4576 persons older than 40 years in Gaza in mid-2020. Data were collected through face-to-face interviews, anthropometric, and blood pressure measurements. Hypertension was defined in anyone with an average systolic blood pressure ≥140 mmHg or average diastolic blood pressure ≥90 mmHg from two consecutive readings or a hypertension diagnosis. The mean age …

Distinctive Sans Forgetica Font Does Not Benefit Memory Accuracy In The Drm Paradigm, Mark J. Huff, Nicholas P. Maxwell, Anie Mitchell

Faculty Publications

A common method used by memory scholars to enhance retention is to make materials more challenging to learn—a benefit termed desirable difficulties. Recently, researchers have investigated the efficacy of Sans Forgetica, a perceptually disfluent/distinctive font which may increase processing effort required at study and enhance memory as a result. We examined the effects of Sans Forgetica relative to a standard control font (Arial) on both correct memory and associative memory errors using the Deese/Roediger–McDermott (DRM) false memory paradigm, to evaluate Sans Forgetica effects on overall memory accuracy. Across four experiments, which included nearly 300 participants, Sans Forgetica was found to …

Coaches Supporting Teachers Reluctant To Implement Intervention Instruction: The Role Of Reflection, Elizabeth Cutrer, Erica E. Miller

Faculty Publications

No abstract provided.

What Does It Mean To Take Online Classes As An International Student During Covid-19?, Katie K. Koo, Mei Jiang

Faculty Publications

Using the Theory of Social Support and the Community of Inquiry as theoretical frameworks, this qualitative study explored international students’ experiences, challenges, and perceptions of online learning environments during the COVID-19 pandemic in the United States. By conducting three virtual focus group interviews with 18 international students, we identified four key themes that encapsulate participants’ challenges and experiences of online learning: social isolation in online learning spaces, difficulties with engaging in online class discussions and activities, limited opportunities for improving English proficiency in the online setting and limited academic support from faculty and advisors. Implications for research and practice to …