Digital Commons Network^™

How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights From Audit Litigators, Eldar Maksymov

Faculty Publications

Research indicates that auditors have an impoverished understanding of trial preparation factors that, independent of audit quality, can significantly elevate audit litigation risk. As the scholarly literature sheds little insight about the nature and implications of these factors, we identify what factors audit litigators consider in trial preparation, how they expect these factors to affect litigation outcomes, and how they attempt to lever these factors. To do so, we interview 39 audit litigators, who identify factors germane to trial venues, jury pools, and case arguments. Guided by the Elaboration Likelihood Model, we construct a framework that predicts these factors influence …

Parent Motivations For Enrolling Their Young Children In Early Childhood Programs: An Application Of The Theory Of Planned Behaviour, Rachel A. Mcgovern, Camilla Hodge, Edward Ruddell

Faculty Publications

This study used the theory of planned behaviour to identify and determine the relative influence of factors influencing parents’ decisions to enrol their young children (3 to 5 years old) in early childhood programs at a specific museum venue. An eliciting questionnaire was distributed to museum members with at least one child 3–5 years old to elicit outcome expectancies, normative beliefs, and control beliefs, and these responses were developed into items for the main questionnaire. Regression and correlation analyses were conducted to determine factors associated with parents’ intention to enrol their children. Parents across socioeconomic and educational backgrounds indicated they …

How Can Chatbots Improve The Gender Gap In Information Systems?, Rebecca Berthelsen, Cherileigh L. Chandler, Lauren Dean, Mark Keith, Ryan M. Schuetzle, Degan Kettles, Greg Anderson

Faculty Publications

The underrepresentation of women in STEM fields, including information systems (IS), is an ongoing issue that warrants our efforts to understand why a gender gap exists in this domain and what can be done to mitigate it. Prior research shows that women often have lower levels of self-efficacy than men regarding information systems tasks, which may explain the discrepancy between genders. In a previous study, we explored the effectiveness of a chatbot programming tutor in building self-efficacy of IS students and found that chatbot usage, which was self-reported, improved self-efficacy for all students but had a greater effect on self-efficacy …

Petrography Study Of The Recent Sediments In Hareer’S Region At Basrah Governorate - Southern Iraq, K J. Al-Sudani, B N. Albadran, A S Y Al-Hadadi, M H. Al-Jaberi, Jennifer R. Pournelle

Faculty Publications

Two sites of Hareer’s region is located in the southern part of Iraq, specifically in the northern Basrah Governorate. The sites are at a depth of 5 meters. The results of heavy mineral analysis showed that there are fifteen types include; Opaque grain (Iron Oxide), Chlorite, Muscovite mica, Biotite, Orthopyroxene, Clinopyroxene, Amphibole (Hornblende and Actinolite), Epidote, Garnet, Kyanite, Staurolite, Zircon, and Tourmaline. On the other hand the light minerals and the results of the mineral analyses revealed that they were primarily composed of rock fragments, with a variety of quartz minerals, feldspar minerals, evaporate minerals, clay-coated grains, and trace amounts …

Multi-Omics Integrative Analysis For Incomplete Data Using Weighted P-Value Adjustment Approaches, Wenda Zhang, Zichen Ma, Yen Yi Ho, Shuyi Yang, Joshua Habiger, Hsin Hsiung Huang, Yufei Huang

Faculty Publications

The advancements in high-throughput technologies provide exciting opportunities to obtain multi-omics data from the same individuals in a biomedical study, and joint analyses of data from multiple sources offer many benefits. However, the occurrence of missing values is an inevitable issue in multi-omics data because measurements such as mRNA gene expression levels often require invasive tissue sampling from patients. Common approaches for addressing missing measurements include analyses based on observations with complete data or multiple imputation methods. In this paper, we propose a novel integrative multi-omics analytical framework based on p-value weight adjustment in order to incorporate observations with incomplete …

The Original Meaning Of The Sixteenth Amendment, David Gamage, John R. Brooks

Faculty Publications

The Sixteenth Amendment to the United States Constitution enshrines Congress’s “power to lay and collect taxes on incomes, from whatever source derived.” Challenges to the exercise of that power have typically turned on whether the thing being taxed is “income” or not. In the most recent example, the 2024 Supreme Court case of Moore v. United States, taxpayers argued that the Sixteenth Amendment only authorizes taxation of realized income—that is, that gain from appreciated property can only be taxed as “income” when there has been a sale or conversion of that property.

In this Article we argue—based on the original …

Use Of Machine Learning Approaches To Predict Transition Of Retention In Care Among People Living With Hiv In South Carolina: A Real-World Data Study, Ruilie Cai, Xueying Yang Ph.D., Yunqing Ma, Hao H. Zhang, Bankole Olatosi Ph.D., Sharon Weissman, Xiaoming Li Ph.D., Jiajia Zhang Ph.D.

Faculty Publications

Maintaining retention in care (RIC) for people living with HIV (PLWH) helps achieve viral suppression and reduce onward transmission. This study aims to identify the best machine learning model that predicts the RIC transition over time. Extracting from the enhanced HIV/AIDS reporting system, this study included 9765 PLWH from 2005 to 2020 in South Carolina. Transition of RIC was defined as the change of RIC status in each two–year time window. We applied seven classifiers, such as Random Forest, Support Vector Machine, eXtreme Gradient Boosting and Long–short–term memory, for each lagged response to predict the subsequent year's RIC transition. Classification …

Medicaid Managed Care Restrictions On Medications For The Treatment Of Opioid Use Disorder, Maureen T. Stewart, Christina M. Andrews Ph.D., Sage R. Feltus, Dominic Hodgkin, Constance M. Horgan, Cindy Parks Thomas, Thuong Nong

Faculty Publications

Objective: To examine whether Medicaid managed care plan (MCP) utilization management policies for buprenorphine–naloxone and injectable naltrexone are related to key state Medicaid program policy decisions. Data Sources and Study Setting: We abstracted data on state Medicaid regulatory and policy information from publicly available sources and publicly available insurance benefit documentation from all 241 Medicaid MCPs operating in 2021. Study Design: In this cross-sectional study, we used bivariate and multivariate analyses to examine whether Medicaid MCP prior authorization and quantity limits on receipt of buprenorphine and injectable naltrexone were associated with key state Medicaid choices to leverage federal funds to …

Human Mobility And The Infectious Disease Transmission: A Systematic Review, M. Naser Lessani, Zhenlong Li, Fengrui Jing, Shan Qiao Ph.D., Jiajia Zhang Ph.D., Bankole Olatosi Ph.D., Xiaoming Li Ph.D.

Faculty Publications

Recent decades have witnessed several infectious disease outbreaks, including the coronavirus disease (COVID-19) pandemic, which had catastrophic impacts on societies around the globe. At the same time, the twenty-first century has experienced an unprecedented era of technological development and demographic changes: exploding population growth, increased airline flights, and increased rural-to-urban migration, with an estimated 281 million international migrants worldwide in 2020, despite COVID-19 movement restrictions. In this review, we synthesized 195 research articles that examined the association between human movement and infectious disease outbreaks to understand the extent to which human mobility has increased the risk of infectious disease outbreaks. …

Factors Influencing Anticipated Migration Patterns Across Metropolitan Cities In The United States Between 2018 And 2022, Vinayaka Gude, Ricardo Melendez, Md Monirul Islam

Faculty Publications

The COVID-19 pandemic has impacted people’s lives in various cities across the United States. This study explored the factors influencing anticipated migration patterns as indicated by the house search on the Redfin platform in 132 United States cities before, during, and after the COVID-19 Pandemic. The research addresses a crucial gap in the existing literature on recent trends in migration patterns, factors influencing this, and the potential impact of the pandemic. We employed a multivariate regression model to study overall migration and additional models to examine yearly data, identifying key factors that drive people to relocate. We identified that regions …

Risk Perception, Cooperation, And Emotional Distress During The Covid-19 Pandemic: Exploring Adaptive Risk Perception, Haiping Liao, Rebecca L. Monk, James Gaskin, Jin-Liang Wang

Faculty Publications

During the COVID-19 pandemic, while risk perception may promote public cooperation with pandemic prevention, it may also increase emotional distress and thus endanger mental health. This study aimed to examine whether there is an adaptive risk perception pattern that fits both needs of pandemic control and mental health protection. Two waves of Chinese participants (N sample 1 = 1633, N sample 2 = 1899) completed the Scale of Pandemic Risk Perception, the Scale of Public Cooperation with Pandemic Prevention, the Epidemic Worry Scale, and the Positive and Negative Affective Schedule during Feb 3rd to 5th, and during Feb 18th to …

The Surrogate Fold Catalog: A Design Tool For Origami-Inspired Mechanical Systems, Larry L. Howell, Ivy Running, Phebe Ramsdell, Carolina Wright, Spencer P. Magleby

Faculty Publications

Origami has inspired work in many fields of science and engineering. However, it can be difficult to transfer the motion of an origami design from folded paper to thicker, stiffer materials. When using engineering materials, creases from an origami fold pattern are usually replaced with “surrogate folds”. While many different surrogate folds have been developed, it is challenging for a designer to quickly survey and compare potential surrogate folds. Surrogate folds can improve many origami-inspired designs and applications by changing how the designs are manufactured and how they behave. This work categorizes compliant mechanisms that may be effective as surrogate …

Priorities For Pan-American Geography Education: Needs And Trends, Alex Oberle, Fabian Araya, Sandra Alvarez

Faculty Publications

Geography education research in Latin America is uneven in terms of its thematic focus and country-level contributions. Research demonstrates the necessity for a region-wide prioritization of geography education themes that builds on existing scholarship and adapts to emerging needs and trends. The Pan-American Institute for Geography and History, a scholarly society, established a research team with a four-year charge of advancing geography education in the region. Titled “Geographic Literacy for the Countries of the Americas”, the initiative develops research agendas that encompass the diversity of definitions and criteria, scholarly activities, and curricular resources across countries. The purpose of this study …

An Examination Of The Stability Of The Remembering Self When Measuring Social Connection Derived From A Shared Leisure Experience, Camilla Hodge, Karen K. Melton, Mat D. Duerden, Mark A. Widmer, Aubrey Rushton, Alexis Kelley

Faculty Publications

Social connection has been identified as a public health priority, and is often positioned, in various forms, as an outcome of leisure experiences. In cases of assessing the hedonic quality of experiences, research has identified a relative permanence and stability in the remembering self; however, whether the same is true when measuring social connection is unknown. Therefore, this study aimed to determine whether recall of social connection after a structured, shared leisure experience changed over time. We compared assessments of social connection among a sample of 68 adults immediately following four structured, shared leisure experiences and again four weeks later. …

Media Conglomeration, Local News, And Capital Market Consequences, Travis Dyer, Mark Lang, Jun Oh

Faculty Publications

We examine the effect of news media consolidation on local business coverage and its consequences for firms, investors, and capital markets. Using television transcripts, we find a substantial drop in coverage of local firms following the consolidation of local television stations associated with Sinclair acquisitions. Local information search, institutional portfolio local bias, and overall retail trading decrease for firms in treated geographic areas. Results are most pronounced for small firms, for stations with higher ex ante viewership, and for stations with greater reductions in local coverage. Our results provide insight into the consequences of media consolidation for local business coverage, …

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

Faculty Publications

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

The New Marshmallow: The Effects Of Screen Use On Children's Ability To Delay Gratification, Benjamin Richardson, P. Thomas Fife, Joseph Steed, Caroline Crane, James Gaskin

Faculty Publications

In a digital age where screens are as ubiquitous as crayons once were, the relationship between screen use and a child’s development necessitates examination. This study investigates the effect of screen use—both by children and their parents—on children’s ability to delay gratification, a key predictor of future success. Utilizing an experimental design modeled after the Stanford Marshmallow Experiment, we found that children’s screen use did not significantly affect their ability to delay gratification. However, parental screen use for entertainment purposes was negatively associated with children’s capacity to delay gratification. Additionally, screens proved to be a more potent temptation than traditional …

Heritable Genome Editing, And The Future Of Novel Reproductive Technologies, Kerry L. Macintosh

Faculty Publications

This Article compares human reproductive cloning (HRC) and
heritable genome editing (HGE) to identify factors that encourage bans
on novel reproductive technologies. HRC drew legislative opposition
in part because it involved asexual reproduction and was incorrectly
associated with copying. HGE and other technologies that involve
sexual reproduction do not have those problematic qualities. HRC also
became entangled with research in which human embryos were cloned
to be harvested for their stem cells. HGE did not because scientists
learned how to create and edit pluripotent stem cells without creating
embryos. However, the legal history of HRC predicts that reproductive
technologies strongly …

Re/Descheduling Marijuana Through Administrative Action, Scott P. Bloomberg, Alexandra Harriman, Shane Pennington

Faculty Publications

In October 2022, President Biden requested that the Secretary of Health and Human Services and the Attorney General initiate a procedure to review how marijuana is scheduled under the federal Controlled Substances Act (“CSA”). The announcement was historic. After more than fifty years of federal prohibition, decades of advocacy and litigation from reform groups, and dozens of stalled efforts in Congress, a President finally decided to wield the Executive Power with an eye towards rescheduling or descheduling marijuana. But just how far does that power go? Given President Biden’s request, the question is in serious need of scholarly attention.
This …

Long Overdue: The Need For An Examination Of The Specter Of Racial Bias In The Federal Death Penalty System, John Nidiry, Ruth Friedman

Faculty Publications

The specter of racial bias in the federal government's administration of the death penalty over the past thirty-five years has been long apparent yet insufficiently scrutinized. Scholars have studied the racially disparate application of capital punishment at the state level and linked those disparities to a history of racialized violence. The federal death penalty, especially with regard to the impact of race, however, remains largely unexamined.
It is time to bridge this gap in the research on racial bias in the criminal justice system and in the implementation of the federal death penalty specifically. There are, as this Article sets …

Crypto Losses, Jeffrey A. Maine, Xuan-Thao Nguyen

Faculty Publications

The crypto industry has been hit hard with various market forces and scams, leaving investors with trillion-dollar losses in recent years. The appropriate tax treatment of such losses has yet to be fully examined, as there is scant guidance and a dearth of academic literature on the subject. This Article attempts to fill this gap by applying general tax principles to crypto losses and making several recommendations to improve the clarity and consistency of tax results. It explores various theories of crypto loss “realization” (including theft, abandonment, and worthlessness), highlighting where additional guidance is needed. And it considers appropriate legislative …

Judges As Lawyers, Deirdre M. Smith

Faculty Publications

The integrity of the American legal system and, thereby, of our democracy rests on the shoulders of the judiciary. It is widely understood that the roles of jurist and advocate are incompatible and that the fairness and legitimacy of our court systems require maintaining clear boundaries between those roles. Accordingly, an essential feature of every state’s judicial conduct code is a prohibition on the practice of law by judges. However, many states have carved out exceptions to this prohibition to allow part-time judges sitting in low-level trial courts to supplement their modest judicial compensation by practicing law. The rationale for …

The Art Of Nfts: Copyright, Contracts, And The Fallacy Of Ownership, Christine S. Davik

Faculty Publications

With cryptocurrency Bitcoin’s prices continuing to hit record highs, overall public interest in NFTs will likely increase significantly as it ordinarily has in the past. But before purchasing an NFT, it is important that consumers understand exactly what they are buying. Many assume their purchase will include the associated art that is shown in the individual NFT marketplace listing, whether it be a CryptoKitty, a Bored Ape, or a single video clip from an NBA game. However, in reality, most buyers are getting little more than a few lines of code on the blockchain. What explains these misconceptions, especially when …

Silence As Consumer Consent: Global Regulation Of Negative Option Contracts, Kaitlin A. Caruso, Prentiss Cox

Faculty Publications

Worldwide, the “subscription economy” has exploded in recent years, especially among online sellers of consumer goods and services. These subscriptions use various contract forms-- but many have one common feature: the negative option. With a negative option contract, once a consumer has signed up, the contract will continue until the consumer actively reaches out to cancel it. These are wildly popular among sellers, as they create continuous income and put inertia on the sellers' side. Unsurprisingly, then, consumers complain in extraordinary numbers about being trapped in agreements that are easy to sign up for but seemingly impossible to cancel. Even …

Unattended In-Home Delivery Under Varying Scenarios Of Technology-Enabled Anonymity, James C. Brau, Hugo A. Decampos

Faculty Publications

Whereas many companies have explored attended in-home delivery as one solution to challenges associated with last mile delivery, few have explored unattended in-home delivery. This paper examines consumer willingness to allow unattended in-home delivery under various scenarios of anonymity. Specifically, we study how blockchain-enabled anonymity of sellers, delivery companies, and consumers can influence consumer willingness to allow unattended in-home delivery of a nutritional product in this last mile service triad. Hypotheses build on agency theory and the potential for information asymmetry and opportunism. The analyses are based on data from 784 responses to an online survey of end-consumers who were …

An Integrated Model For Information Adoption & Trust In Mobile Social Commerce, Fulya Acikgoz, Abdelsalam Busalim, James Gaskin, Shahla Asadi

Faculty Publications

Despite the growing importance of mobile social commerce (ms-commerce), little research has been conducted on the effects of informational and social factors on users’ post-adoption behavior. We, therefore, build on the understanding of mobile social commerce in the UK market and how it affects users’ post-adoption behaviors. Our theoretical model leverages the information adoption model, social support theory, and social influence theory. Data was gathered from 377 ms-commerce users from the UK and analyzed via Partial Least Squares (PLS-SEM). The research findings show that both informational and social factors have a positive impact on information adoption in ms-commerce apps. Furthermore, …

Technological Health: A New Perspective On Individual Well-Being In The Digital Era, Tanner Skousen, J. Andrew Lear

Faculty Publications

An individual’s well-being encompasses various facets, including physical, mental, and social health. This paper proposes that in a technology-dependent world, practitioners and researchers must adopt a “technological health” perspective. Through conceptual inquiry and extensive literature review, we propose the concept of technological health, drawing from related concepts. We present an initial framework that explicates technological health through the dimensions of access to technology, ability to use technology, and autonomy over technology. Practically, this new perspective refocuses our understanding of technological challenges and invites an ideology of diagnoses and treatments to comprehensively address individual-level concerns associated with personal technology use. Academically, …

How Photography Became Contemporary Art: Inside An Artistic Revolution From Pop To The Digital Age, James R. Swensen

Faculty Publications

One of the most important, yet neglected, periods in photography's young history took place in the United States during the 1960s. For years, photographers who explored the medium's creative aspects, such as Alfred Stieglitz and Edward Weston, struggled for recognition and success. That changed decades later when, at long last, the American public accepted photography as an art form. The "photo boom" gained momentum in the 197OS with the rise of successful MFA programs, an increase in financial support, and recognition from museums and commercial galleries (neither of which had paid much attention to the medium in the past) (p. …

Leveraging Compliance To Design A Minimally Invasive, Expandable Interbody Cage Capable Of Customized Anatomical Fit For Spinal Fusion Surgery, Larry L. Howell, Daniel J. Orr, Anton E. Bowden, Christian Payne, Hailey Jones, Bruce M. Frankel, James Anderson, Alek Sperry, Brandon Sargent

Faculty Publications

As spinal fusion surgery continues to transition to less invasive techniques, there remains an unmet need for ever smaller and more complex interbody cages to meet the unique needs of this difficult surgery. This work focuses on the hypothesis that this need can be met using the inherent advantages of compliant mechanisms in a way no previous device has. Deployable Euler Spiral Connectors optimized using a gradient based optimization algorithm were used as the foundation for a device that can stow to a very small size for device insertion then bilaterally deploy to a substantially larger device footprint. Additionally, a …

Methodology For Designing And Improving Novel Kirigami Patterns Using The Hamiltonian Circuit Framework, Larry L. Howell, Nathan Coleman, Mckaelin Edralin, Specer P. Magleby, Denise Halverson, Zhong You

Faculty Publications

The ability to compactly fold arrays to be deployed in space has seen an increasing demand in the aerospace industry. In this work, we build on existing methods to create kirigami patterns which can stow compactly and deploy out to a predictable shape using Hamiltonian circuits. We detail how designers can use this method to create novel kirigami patterns for a desired deployed shape and area. We also discuss techniques for modifying and improving the behavior and performance of kirigami patterns created using this method, and then show example applications including as a deployable radio frequency antenna of this method …