Digital Commons Network^™

Signals From On High And The Power Of Growth Mindset: A Natural Field Experiment In Attracting Minorities To High-Profile Position, Jeffrey A. Flory, Andreas Leibbrandt, Christina Rott, Olga B. Stoddard

Faculty Publications

We conduct a large-scale natural field experiment with a Fortune 500 company to test several approaches to attract minorities to high-profile positions. 5,000 prospective applicants were randomized into treatments varying a portion of recruiting materials. We find that self-selection at two early-career stages exhibits a substantial race gap. Importantly, we show that this gap can be strongly influenced by several treatments, with some increasing application rates by minorities by 40 percent and others being particularly effective for minority women. The heterogeneities we find by gender, race, and career stage shed light on the underlying drivers of self-selection barriers among minorities.

Incorporating High-Fidelity Aerostructural Analyses In Wind Turbine Rotor Optimization, Denis-Gabriel Caprace, Adam Cardoza, Andrew Ning, Marco Mangano, Sicheng He, Joaquim R. R. A. Martins

Faculty Publications

s demand grows for wind turbines with larger blades, the design of future wind turbines must account for multi-physical interactions and an ever-increasing number of design load conditions. One aspect, aerostructural coupling, calls for design tools that are both accurate and computationally efficient. In this paper, we present a combined-fidelity approach that couples high-fidelity computational fluid dynamics and computational solid mechanics simulations, with a conventional aeroelastic turbine modeling tool based on blade element momentum and beam theories. The approach is integrated into a multidisciplinary optimization framework. It takes advantage of the high-fidelity tightly-coupled aerostructural simulations to evaluate the rotor power …

A Framework For Phronetic Ldt Theory, Jason K. Mcdonald

Faculty Publications

My purpose in this chapter is to offer a reimagined view of theory in the field of learning design and technology (LDT). Instead of viewing theory as an external storehouse of knowledge, or a rule-like system for professionals to apply, in this framework theory is viewed as an orienting aid that supports practitioners as they refine their personal capacities for perception, discrimination, and judgment. Theory plays this orienting role as it offers insights into LDT-relevant practical knowledge, productive heuristics, points professionals towards opportunities to act, or identifies significant patterns and forms of excellence to which they can pay attention as …

Introducing Undergraduates To Instructional Design In A Graduate Studio: An Experiential, Model-Centered Approach, Rebecca Stull Zundell, William Sowards, Scott L. Howell, Jason K. Mcdonald

Faculty Publications

This case study describes a combined graduate and undergraduate instructional design studio that introduced undergraduate students to instructional design in a multifaceted, holistic, and applied way. Reviewing the experience of the undergraduates in the course, this design case describes four learning interventions used to create this applied experience: (1) instructional design team projects—one non-profit and the other in higher education, (2) weekly seminars and biweekly training sessions from field experts, (3) an experiential out-of-state trip, and (4) weekly reflection journals. These studio-based learning interventions are presented within the context of the Experiential Learning Theory and Model-Centered Instruction. Overall, the course …

Understanding Transatlantic Cultural Mobility: For A Cross-Reading Of Fitón In Calderón De La Barca’S El Laurel De Apolo And Alonso De Ercilla’S La Araucana, Carmela Mattza

Faculty Publications

This essay focuses on the intertextual origins and depiction of Fitón in Calderón de la Barca’s play El laurel de Apolo. After contrasting Calderón’s depiction of Fitón with those in Ovid’s Metamorphoses and Alonso de Ercilla’s La Araucana, I demonstrate the special signif icance Calderón’s variations on the classical myth of Fitón acquires when considered within the context of the intersection of Early Modern Spanish literature, history, arts, and politics. Here, I argue that Calderón’s recasting of Fitón serves as propaganda, the origins of which can be found in the four Titian paintings commissioned by María de Hungría in 1548. …

Double Trouble? Irs’S Attention To Financial Accounting Restatements, Zackery D. Fox, Ryan Wilson

Faculty Publications

We examine whether the Internal Revenue Service (IRS) uses public information to obtain qualitative signals regarding the quality of firms’ financial information or management integrity. Using the procurement of public information as a proxy for IRS attention, we test whether public signals of poor information quality (restatements) lead to an increase in IRS attention. To begin, we document that the IRS is both more likely and quicker to acquire public filings announcing a restatement than any other filing of the firm. Furthermore, we examine instances in which the IRS is more likely to learn of a restatement and find an …

Discussion Of ‘The Effect Of Changes In Income Shifting On Affiliate Managers’ Internal Reporting Decisions, Zackery D. Fox, Ryan J. Wilson

Faculty Publications

Klassen and Valle Ruiz (hereafter KVR) investigate an interesting question that has not been explored in existing research. Specifically, they look at the effect of a change in income shifting strategy on affiliate managers’ internal reporting choices. The paper adds to a growing category of the tax accounting literature examining the consequences of multinational enterprises (MNEs) tax-motivated income shifting for various stakeholders. KVR turn their focus within the firm by testing whether distortions caused by tax-motivated income shifting alter affiliate managers’ internal reporting behavior.

Incremental Improvements: Examining Instructional Changes And Rationales Of K-12 Online Teachers Using The Picrat And 4e Frameworks, Jered Borup, Rocio Quiroga Velasquez, Charles R. Graham, Leanna Archambault, Royce Kimmons

Faculty Publications

Teacher preparation programs have been slow to prepare teachers for the online environment, leaving many online teachers needing to learn on the job. However, little research has examined how online teachers grow as educators. One way to better understand this growth is to examine the changes online teachers make in their instruction and their rationales for making them. In this qualitative case study, we surveyed online teachers three times during an academic year regarding their instructional changes. Participants described these changes and categorized them on a modified PICRAT matrix to indicate if the changes made student learning more passive, interactive, …

Providing Institutional Support For Academic Engagement In Online And Blended Learning Programs, Sara Tuiloma, Charles R. Graham, Adriana María Martinez Arias, Diana Maria Parra Caicedo

Faculty Publications

In this paper, we examine how universities can evaluate the level of support they provide to help their students with affective, behavioral, and cognitive engagement in their online and blended learning experiences. Additionally, it identifies what types of supports help students engage academically and what barriers hinder their online engagement. Using a survey instrument sent to university students (n = 1295), we conducted a mixed-methods analysis to understand better how students feel the institution supports their online engagement and what barriers they experience. To accomplish this, we addressed the following research questions: (1) How do students feel the institution supports …

Foundations Of Online Learning: Challenges And Opportunities, Christine Greenhow, Charles R. Graham, Matthew J. Koehler

Faculty Publications

Online learning—learning that involves interactions that are mediated through using digital, typically internet-based, technology—is pervasive, multi-faceted, and evolving, creating opportunities and challenges for educational research in the wake of the COVID-19 pandemic. In this special issue, we advance an interdisciplinary agenda for online learning research at the intersection of educational technology, educational psychology, and the learning sciences. In this first article in the issue, we define online learning including its variants, review historical and current contexts, explore its multidimensionality, and assert key issues shaping contemporary online learning. We propose five important lenses: community, engagement, pedagogy, equity, and design-based research, through …

Preparer Opposition And Strategic Implementation Of Governmental Accounting Standards: Evidence From Public Pension Accounting Reform, Abigail Allen, Reining C. Petacchi

Faculty Publications

Widely acknowledged as one of the most controversial standards in governmental accounting, GASB 67/68 radically altered both the recognition and measurement for defined benefit public pensions. The standards require the recognition of previously only disclosed unfunded pension liabilities and increase the magnitude of reported pension liabilities by requiring the partial incorporation of a market-based discount rate. While the recognition proposal was unaltered from its initial conception to the final standards, the discount rate proposal was significantly attenuated after the initial proposal met with unanimous preparer opposition. Accordingly, we examine what incentives drive preparer lobbying positions, whether such lobbying is aligned …

Do Auditors’ Incentives Affect Materiality Assessments Of Prior-Period Misstatements?*, Brant E. Christensen, Roy Schmardebeck, Timothy Seidel

Faculty Publications

We examine whether auditors' incentives affect materiality assessments of prior-period misstatements. Interviews with global network firm partners reveal consistency across firms in the process used to assess prior-period misstatements and highlight points in the process where judgments are most susceptible to auditors’ conscious or subconscious biases. In related empirical tests, we find that auditors assess misstatements as less material (i.e., misstatements are disclosed less prominently) when auditors face greater engagement risk (comprised of the risk of litigation and reputation loss) or have greater incentives to please important clients. These effects only occur when auditor incentives to avoid further litigation or …

Cross-Modal Reorganization From Both Visual And Somatosensory Modalities In Cochlear Implanted Children And Its Relationship To Speech Perception, Garrett Cardon, Theresa Hennesy, Julia Campbell, Hannah Glick, Don Bell-Souder

Faculty Publications

Hypothesis: We hypothesized that children with cochlear implants (CIs) who demonstrate cross-modal reorganization by vision also demonstrate cross-modal reorganization by somatosensation and that these processes are interrelated and impact speech perception. Background: Cross-modal reorganization, which occurs when a deprived sensory modality's cortical resources are recruited by other intact modalities, has been proposed as a source of variability underlying speech perception in deaf children with CIs. Visual and somatosensory cross-modal reorganization of auditory cortex have been documented separately in CI children, but reorganization in these modalities has not been documented within the same subjects. Our goal was to examine the relationship …

Passages From The Book Of Micah In The Book Of Mormon, Dana M. Pike

Faculty Publications

No abstract provided.

Do People With Apraxia Of Speech And Aphasia Improve Or Worsen Across Repeated Sequential Word Trials?, Tyson G. Harmon, Adam Jacks, Katarina L. Haley, Jessica D. Richardson, Elizabeth H. Lacey, Peter Turkeltaub

Faculty Publications

Purpose:

During motor speech examinations for suspected apraxia of speech (AOS), clients are routinely asked to repeat words several times sequentially. The purpose of this study was to understand the task in terms of the relationship among consecutive attempts. We asked to what extent phonemic accuracy changes across trials and whether the change is predicted by AOS diagnosis and sound production severity.

Method:

One hundred thirty-three participants were assigned to four diagnostic groups based on quantitative metrics (aphasia plus AOS, aphasia-only, and aphasia with two borderline speech profiles). Each participant produced four multisyllabic words 5 times consecutively. These productions were …

Effects Of An Interdisciplinary Communication Partner Training Program On Student Learning, Tyson G. Harmon, Mei-Ling Lin, Gabrielle Scronce, Adam Jacks

Faculty Publications

BACKGROUND: Communication partner training (CPT) involves educating conversation partners to implement communication strategies that facilitate improved interactions with people with aphasia (PWA). This study aimed to investigate (1) whether a CPT program increased the knowledge and confidence of students with and without a communication disorders background and (2) the differential effects of this training on students from different allied health disciplines. METHODS: Quasi-experimental design study with 6 adult volunteers with aphasia and 36 students (18 speech-language pathology [SLP] students and 18 physical therapy/occupational therapy [PT/OT] students). The CPT program was provided twice (in 2015 and 2016) as a single seminar …

Mazes In Spanish-English Dual Language Learners After Language Enrichment: A Case Study, Casey L. Taliancich-Klinger, Connie Summers, Kai J. Greene

Faculty Publications

ABSTRACTThe number of Spanish-English dual language learners (DLLs) in the United States continues toincrease every year. In the absence of developmental language norms for DLLs it is importantto learn more about typical language production characteristics to distinguish typical fromatypical language characteristics. An area of language production with conflicting results inthe literature is the production of mazes. Mazes are interruptions in the forward flow oflanguage in the form of interjections, repairs or revisions of words and phrases. At elevatedrates, mazes may interrupt the communication process. A common practice in classroomsettings is to provide support for DLLs through small group activities such …

Uplifts, Respite, Stress, And Marital Quality For Parents Raising Children With Down Syndrome Or Autism, Tina M. Taylor, Jamie K. Easler, Susanne Olsen Roper, Jeremy B. Yorganson, James M, Harper

Faculty Publications

Direct, indirect, and partner effects estimated among uplifts, respite care, stress, and marital quality across mothers and fathers of children with autism spectrum disorder (n = 102) and Down syndrome (n = 111) were examined in this cross-sectional study. Parents of children with ASD who reported more uplifts and less stress individually reported better marital quality; these wives reported better marital quality as their husbands reported more uplifts and less stress. Wives with children with DS who reported more uplifts, individually along with their husbands reported less stress and better marital quality. Respite was directly associated with marital quality for …

The Effect Of Wearable Activity Monitor Presence On Step Counts, William B. Tayler, James D. Lecheminant, Jospeh Price, Christian P. Tadje

Faculty Publications

Objective: In this study, we tested the effect of wearable activity monitors and tracking on physical activity over 2 weeks.

Methods: Ninety young adults participated. Prior to initiation of the study, each participant was asked to download an iPhone app that tracked physical activity level (step counts) but were not told the app’s purpose. Each participant was then randomly assigned to one of 3 groups (N=30/group): (1) measurement awareness, (2) measurement awareness+track/record, or (3) control. Participants in the measurement awareness and the measurement awareness+track/record groups were given a pedometer to wear for 2 weeks. Additionally, participants in the measurement awareness+track/ …

The Effects Of A Second-Chance Exam Policy In A Large-Enrollment Introductory Accounting Course, Melissa Larson, William B. Tayler, Jared R. Stark

Faculty Publications

Using a quasi-experimental design, we compare two semesters of an introductory accounting course to evaluate the impact of a second-chance exam policy (SCEP) on student performance and anxiety, analyzing data from 1,986 students. The SCEP, allowing two additional attempts at exams capped at 80 percent credit, significantly improved academic outcomes and decreased perceived test anxiety. Specifically, students during the SCEP semester experienced an average increase of 4.46 percent in exam scores (p < 0.01), a 3.37 percent increase in course percentage points (p < 0.01), and a GPA increase of 0.21 (p < 0.01). Notably, women experienced greater improvements than men in measured academic outcomes. Our findings suggest that SCEPs can be an effective intervention to increase academic performance and reduce anxiety. We also examine an SCEP’s effect on preparation for exam first attempts and find that students perform better on a first attempt with an SCEP.

An Fmri Investigation Of The Neurocognitive Processing Of Measures And Strategic Objectives, Paul Black, C. Brock Kirwan, Thomas Meservy, William B. Tayler, Jeffrey O. Williams

Faculty Publications

A central feature of most organizations is the use of measures to represent key elements of performance across multiple strategic objectives. Prior research has demonstrated a tendency for individuals to treat these measures as though they are the higher-order strategic objectives the measures were intended to represent, as opposed to imperfect representations of those strategic objectives—a phenomenon labeled surrogation. We employ an experiment to further understand this phenomenon. In this study, we capture neural activation when processing measures and when processing strategic objectives. We find that differences in brain activity when processing measures and strategic objectives are similar to the …

Updated Perceptions Of Accounting Academics On The Review And Publication Process, F. Greg Burton, William G. Heninger, Scott L. Summers, David A. Wood

Faculty Publications

We update the Wood (2016) survey that gathered perceptions of academics regarding the review and publication process at the top academic journals to measure changes in perceptions over the last five years. We find that accounting academics generally perceive the overall process has not improved at top journals or has become worse since 2015. More specifically, we find that respondents think acceptance rates in top journals should nearly double. Respondents believe that reviewers and editors underweight practice relevance. They also believe reviewers overweight the criteria of incremental contribution, method, and rigor. Respondents believe that their institutions focus too much on …

The Influence Of Management’S Internal Audit Experience On Earnings Management, Matthew Ege, Timothy Seidel, Mikhail Sterin, David A. Wood

Faculty Publications

We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. This examination is important because the internal audit function is uniquely positioned to provide experiences that could influence future managerial behavior, including limiting the potential negative repercussions of earnings management. We find that firms with managers that have internal audit experience are associated with lower real earnings management but not accruals-based earnings management. Effects are strongest when managers with internal audit experience have greater power or currently hold financial roles, or when there are a greater number of managers with internal audit …

Evidence On Internal Audit Quality From Transitioning To Remote Audits Because Of Covid-19, Marc Eulerich, Martin Wagener, David A. Wood

Faculty Publications

As in-person audits were banned by governments and by company policies due to the COVID-19 pandemic, internal auditors had to transition to remote audits to perform their work. Based on survey responses of internal auditors who have conducted both remote and in-person audits, we find that internal auditors perceive no difference in the efficiency and effectiveness of and stakeholders’ reliance on results from remote and in-person audits when considering all responses. However, we also find that perceived efficiency and effectiveness increase the more experience internal auditors have with remote audits. Supplemental analyses show that support from the auditee, but not …

Publication Benchmarking Data Based On Faculty Promoted At The Top 200 Worldwide Accounting Research Institutions, Jared S. Moon, Scott L. Summers, Nathan J. Waddoups, David A. Wood

Faculty Publications

The primary purpose of this paper is to update and extend past promotion benchmarking studies. We update prior benchmarking studies by providing publication benchmarking data for faculty promoted between 2013 and 2019, inclusive. We extend prior benchmarking studies by evaluating a larger number of institutions (the top 200 worldwide accounting institutions), using a more global journal list, and providing sensitivity analyses between journal lists. We group institutions based on rankings and report a possible minimum publication hurdle for each group in each journal category. In addition, we provide data on the mix, or percentage, of publications in each journal category …

A Framework For Using Robotic Process Automation For Audit Tasks, Marc Eulerich, Justin Pawlowski, Nathan J. Waddoups, David A. Wood

Faculty Publications

The ability to automate tasks and processes using robotic process automation (RPA)—or the development of bots—is receiving significant attention in accounting. Auditors often struggle to know what tasks to automate and how to prioritize bot development. Drawing upon sociotechnical systems theory and using a design science methodology, we develop and validate a three-step evaluation framework to assist auditors as they decide what activities to automate. We validate this framework using interviews, surveys of experienced internal and external auditors, and two case studies. By developing and validating our framework through the lens of sociotechnical systems theory, we also provide several insights …

The Status Of Robotic Process Automation, Steven A. Harrast, David A. Wood

Faculty Publications

Modern information technology (IT) has greatly expanded the capability of companies to coordinate activities and process large numbers of transactions. Unfortunately, large companies often support thousands of individual applications, and the data necessary for financial reporting is scattered across these applications. As applications and data proliferate, companies must link together the applications and systems, often using spreadsheets and expending significant amounts of time in manual data entry and manipulation. This manual work is slow, expensive, and error prone and lacks useful business insights. Also, the employees who must perform these tasks are often overwhelmed and unsatisfied with the mundane work. …

Internal Auditors’ Role In Organizational Innovation: A Social Network Perspective, Margaret H. Christ, Anna Eulerich, Marc Eulerich, David A. Wood

Faculty Publications

Organizations use innovations to adapt, grow their business, and differentiate themselves from their competitors. However, innovations can introduce new risks to the organization that the internal audit function (IAF) should address. We interview and survey internal auditors about how they respond to innovations, such as the use of emerging technologies, adopted by their organizations. We find that social network theory provides a useful lens through which to interpret our interview results and to guide our survey development and analysis. In particular, we find that the embeddedness of the internal auditors with management, but not with the audit committee, is a …

Brokerage House Ipos And Analyst Forecast Quality, Mark Bradshaw, Michael S. Drake, Joseph Pacelli, Brady Twedt

Faculty Publications

We examine how brokerage firm IPOs influence the research quality of sell-side analysts employed by the brokerage. Our main results focus on earnings forecast bias and absolute forecast errors as proxies for research quality. Using a staggered difference-in-differences analysis, we document significant decreases in forecast bias and absolute forecast error during the two-year period centered on the analysts’ brokerage house IPO. In additional analyses, we explore several potential explanations for the short-term benefits of brokerage house IPOs. We find some evidence that IPOs delay the departure of more talented analysts and that the effects are more concentrated among analysts and …

Earnings Virality*, Brett Campbell, Michael S. Drake, Jacob Thornock, Brady Twedt

Faculty Publications

We examine the determinants and market consequences associated with earnings announcements going viral on social media, a phenomenon we label “earnings virality.” Using a comprehensive panel of historical Twitter data, we find that the typical earnings announcement receives relatively little social media coverage, but others go viral on social media, quickly reaching the feeds of millions of people. We find that viral earnings announcements generally have Twitter content that is more extreme in tone and contains less unique content. Further, earnings virality is positively associated with revenue surprises, investor recognition, retail investor ownership, and retail investor trading around the announcement. …