Digital Commons Network^™

Students Coming Prepared To Class? A Review Of The Literature With A Call To Research, Melissa P. Larson, Jace Linnell

Faculty Publications

In this literature review, we show that little attention has been given to pre-class learning in a flipped classroom setting. To support learning, a flipped classroom shifts the learning of basic content from a classroom setting to a pre-class setting, thereby freeing up time within class for more active learning activities. Active learning activities support student-centered learning as peers collaborate with deep application of pre-class learning concepts. Thus, higher-order skills of critical thinking and lifelong learning, which are valued in the accounting education curriculum and profession, can be developed through a flipped classroom pedagogy. However, if pre-class learning is not …

Sending Children To Camp: An Analysis Of Decision-Making By Family Income, Dan Richmond, Camilla Hodge, Jim Sibthorp

Faculty Publications

Objectives: This study sought to (a) identify the factors most salient to parents when sending their child to summer camp, (b) examine family members’ roles in the camp decision-making process, and (c) compare both by income and other family contextual factors in a sample of parents with a child who enrolled and participated in a summer camp experience.

Methods: Survey data were collected from a total of 354 families that included families from high, middle, and lower incomes. Surveys collected data on parental developmental goals for their child, factors related to camp–child and camp–family fit, and the level of involvement …

Challenges Of Ecological Momentary Assessments To Study Family Leisure: Participants’ Perspectives, Kelly D. Chandler, Camilla Hodge, Kara Mcelvaine, Ericka J. Olschewski, Karen K. Melton, Pascal Deboeck

Faculty Publications

Scholars have documented the research tradeoffs of using ecological momentary assessments (EMA) to study daily life. Less is known about participants’ perspectives. The aim of this research note was to delineate the challenges of participating in a 14-day EMA study of family leisure described by 41 individuals (mothers, fathers, and adolescents) from 14 families to inform future family leisure studies using EMA. Participants identified three potential challenges: repetitive questions, inconvenient signals, and short response windows. Despite these challenges, the majority of participants indicated that they would recommend a similar study to others. The reality that so many families feel squeezed …

Relevance Of Accounting Research (Roar): Ratings Of Abstracts By Accounting Professionals, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, David A. Wood

Faculty Publications

The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet very little data has been put forth in these discussions. We create relevance of accounting research (ROAR) scores by asking accounting professionals to read and evaluate the titles and abstracts of every article published in 12 leading accounting journals for the years 2016 to 2018, inclusive. These scores allow for an evidence-based evaluation and discussion of how academic accounting research is perceived by accounting professionals. The scores also allow us to identify the articles, authors, journals, and accounting topic areas that are perceived …

Factors That Affect Native English Speakers’ Comfort Levels When Communicating With Non-Native English Speakers, Kayla Nymeyer, Dan Dewey, William Eggington, Wendy Baker-Smemoe

Faculty Publications

This study explores native English speakers’ (NESs) self reported comfort levels when speaking with non-native English speakers (NNESs) from different first language (L1) backgrounds and in six different communication situations. NESs (n=122) listened to Spanish L1 and Chinese L1 NNESs with low, mid or high levels of English proficiency and rated their comfort level interacting with them. Results indicated that higher proficiency speakers were rated significantly higher (more comfortable as interlocutors) than Mid which were in turn rated higher than Low proficiency speakers. Spanish L1 speakers were rated higher than Chinese L1 speakers except at low proficiency levels. Ratings for …

Multidimensional Signals And Analytic Flexibility: Estimating Degrees Of Freedom In Human-Speech Analyses, Stefano Coretta, Joseph V. Casillas, Joseph A. Stanley, Timo B. Roettger

Faculty Publications

Recent empirical studies have highlighted the large degree of analytic flexibility in data analysis that can lead to substantially different conclusions based on the same data set. Thus, researchers have expressed their concerns that these researcher degrees of freedom might facilitate bias and can lead to claims that do not stand the test of time. Even greater flexibility is to be expected in fields in which the primary data lend themselves to a variety of possible operationalizations. The multidimensional, temporally extended nature of speech constitutes an ideal testing ground for assessing the variability in analytic approaches, which derives not only …

Order Of Operations In Sociophonetic Analysis, Joseph A. Stanley

Faculty Publications

In modern sociophonetic data analysis, a researcher makes numerous decisions when processing their data. Many of the “big” decisions include how data is collected, how audio is transcribed, how these transcriptions are aligned to the audio, and how acoustic measurements are extracted. Once a spreadsheet of numbers has been generated, further decisions must be made regarding normalization, detecting and handling outliers, and excluding tokens irrelevant to the research question. This paper takes a closer look at this second group of decisions—those made after acoustic measurements have been extracted—and shows that the order in which they are applied can have significant …

How Sample Size Impacts Pillai Scores: And What Sociophoneticians Should Do About It, Joseph A. Stanley, Betsy Sneller

Faculty Publications

Pillai scores in Sociolinguistics

• A way to quantify overlap in multiple dimensions (e.g., F1, F2, duration) (Hay et al., 2006; Nycz & Hall-Lew 2013)
• Some concern about unequal vowel categories sizes (Johnson 2015; convo on Twitter June 2, 2021)
• Our solution: a big simulation to show exactly what impact sample size has on Pillai scores

The Simulation

1. Start with a single bivariate normal distribution.

2. Sample two “vowel classes” from this distribution. – Ground Truth is they’re merged.

3. Calculate the Pillai score – Should be close to 0 because they’re merged!

4. Repeat many, many times.

Psycholinguistic Profiling Of Children With Sluggish Cognitive Tempo, Kirsten M. Russell, Sean M. Redmond, Andrea C. Ash

Faculty Publications

Language disorders are frequently comorbid with attention deficit/hyperactivity disorder (ADHD). Sluggish cognitive tempo (SCT),a second attention disorder, may potentially explain some of the links between language disorders and ADHD. In this study we examined the psycholinguistic abilities of 207 children (mean age 7;10) with and without clinically significant levels of SCT symptoms to determine the degree to which symptoms of language disorder co-occur in cases of SCT. Analyses of children’s tense-marking, nonword repetition, and sentence recall indicated that deficits in these areas were not associated with SCT. Instead, SCT appears to be more closely aligned with features of social (pragmatic) …

Book Review Of Early Farming And Warfare In Northwest Mexico (Robert Jarratt Hard And John R. Roney), Michael T. Searcy

Faculty Publications

Like many archaeologists working in northern Mexico and the US Southwest, I have eagerly anticipated this volume and its reporting of the Early Agricultural (Middle-Late Archaic) occupation in northwestern Chihuahua. Primarily, it documents the research conducted by the coauthors over several years at sites known as cerros de trincheras, or terraced hills. These were massive construction projects resulting in habitational terraces built by early maize farmers who began to settle in the Casas Grandes River Valley and surrounding areas more than 3,000 years ago.

Sr. Ciencia And El Mago: A Legacy Of Archaeological Discovery And Lifelong Learning, Michael T. Searcy

Faculty Publications

As partners in the pursuit of archaeological discovery, Paul Minnis and Michael Whalen developed an enduring professional relationship that resulted in productive careers marked by multiple field projects and numerous scholarly publications. While engaged in academic archaeology, they also fostered a new generation of archaeologists along the way. An integral part of their pedagogy was carried out in the field where students worked alongside Mike and Paul, learning not only how to carry out an archaeological project from beginning to end, but also how to collaborate in a field of study that has become increasingly interdisciplinary. This paper presents my …

Redating Paquimé And The Convento Site Sixty Years After The Joint Casas Grandes Expedition In Northwestern Mexico, Samuel Jensen, Michael T. Searcy, Meradeth Snow

Faculty Publications

Debates continue regarding the rise of the Late Prehistoric (post-AD 1200) city of Paquimé in northwestern Chihuahua, Mexico. Unfortunately, the established chronology of the site was flawed due to incorrect interpretations of dendrochronological samples that lacked cutting dates (i.e., outer rings). While Dean and Ravesloot (1993) were able to determine this mistake through a reanalysis of the original chronological sequence, no attempts have been made to revise the chronology using new dates. This poster reports the results of new radiocarbon dates analyzed from samples of human remains found at Paquimé during the Joint Casas Grandes Expedition from 1958 to 1961. …

A General Coupling Methodology For Unsteady Aerostructural Optimization With Analytic Derivatives, Taylor Mcdonnell, Adam Cardoza, Denis-Gabriel Caprace, Andrew Ning

Faculty Publications

Multidisciplinary design optimization offers a comprehensive approach for designing complex aerostructural systems such as wind turbines. Gradient-based multidisciplinary design optimization can be used to optimize complex systems using large numbers of design variables. However, the convergence of gradient-based optimization methods to an optimal solution is highly dependent on the accuracy of the provided derivatives. In this paper, we propose a general method for creating unsteady coupled systems for steady-state, eigenvalue, and time-domain analyses. We then describe how highly accurate derivatives may be obtained from these analyses using a combination of automatic differentiation and analytic methods (including the unsteady adjoint). Finally, …

Considering Thickness-Accommodation, Nesting, Grounding And Deployment In Design Of Miura-Ori Based Space Arrays, Terri Bateman, Diana Bolanos, Nathan Brown, Brooklyn Clark, Larry L. Howell, Collin Ynchausti, Hunter Pruett, Jared Hunter, Spencer P. Magleby

Faculty Publications

The Miura-ori pattern exhibits favorable qualities desirable for deployable space arrays – especially achieving a large deployed area from a compact stowed volume. However, implementing the Miura-ori into a finite-thickness, engineered system poses challenges that are not manifest in a zero-thickness model. As such, it is important to understand and address the limitations of the pattern before implementing it into an engineered system. This paper presents the Miura-ori as a favorable, yet challenging, pattern in design of deployable space arrays. Challenges including thickness-accommodation, nesting, grounding and deployment are presented to introduce designers to unapparent complications associated with design of Miura-ori …

Microcore: Using Online Playable Cases To Increase Student Engagement In Online Writing Environments, Jon Balzotti, Kevin Haws, Amy A. Rogers, Jason K. Mcdonald, Matt Baker

Faculty Publications

This case study explores a type of educational simulation, an alternative reality game we call a playable case study (PCS), and how its use influenced student engagement in an online writing classroom. The goal of the simulation was to help students create professional communication artifacts and experience real-world professional communication situations. This article reports the effectiveness of the playable case study as a tool specifically for online writing instruction (OWI). The context of our research was a PCS called Microcore. Acting as interns for a company, students are asked to investigate a serious problem that occurs and present a solution …

Fairness And Luck: Contract Away Or Come What May?, H. Scott Asay, Jace Garrett, William B. Tayler

Faculty Publications

In practice, managers and employees often enter into risky, uncertain contracts. Prior works shows that managers use ex post discretion to reduce the effect of uncontrollable “bad luck” on employees’ performance-based compensation, but do not use ex post discretion to reduce the effect of uncontrollable “good luck,” due to fairness concerns. We investigate whether ex ante, objective compensation plans can help address the fairness concerns that lead to this asymmetric treatment of uncontrollable events. We provide evidence that compensation plans that account for uncontrollable factors can reduce differences between individuals’ fairness perceptions in good and bad luck settings. However, controlling …

Perceptions Of Robotic Process Automation In Big 4 Public Accounting Firms: Do Firm Leaders And Lower-Level Employees Agree?, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood

Faculty Publications

The use of Robotic Process Automation (RPA) is a recent innovation in the public accounting industry, and the Big 4 firms are at the forefront of its implementation. This paper examines how the adoption and use of RPA is affecting the perceived work experience of firm leaders and lower-level employees at Big 4 accounting firms. We interview 14 RPA leaders, survey 139 lower-level employees, and compare and contrast their responses. We find that the two groups generally agree that RPA is having a positive influence on the profession. Both groups believe that RPA is positively changing the work employees perform …

Social Media Analysts And Sell‑Side Analyst Research, Michael S. Drake, James R. Moon Jr., Brady J. Twedt, James D. Warren

Faculty Publications

We examine how research posted by “social media analysts” (SMAs)—individuals posting equity research online via social media investment platforms—is related to research subsequently produced by professional sell-side equity analysts. Using data from Seeking Alpha, we find that the market reaction to sell-side analyst research is substantially reduced when the analyst research is preceded by the report of an SMA, and that this is particularly true of sell-side analysts’ earnings forecasts. We further find that this effect is more pronounced when SMA reports contain more decision-useful language, are produced by SMAs with greater expertise, and relate to firms with greater retail …

You Can't Get There From Here: The Influence Of An Audit Partner's Prior Non-Public Accounting Experience On Audit Outcomes*, Ling Lei Lisic, Jeffrey Pittman, Timothy Seidel, Aleksandra "Ally" B. Zimmerman

Faculty Publications

We examine the importance of audit partners' prior non-public accounting experience (hereafter, “industry experience”) to audit outcomes. We conducted 20 (nine) semi-structured interviews of audit partners with (without) industry experience. These interviews shed light on industry-experienced partners’ career path choices, perceptions of the challenges and benefits stemming from industry experience, and perceptions of how this experience influences their current audit work. Grounded in theory and the results of these interviews, we empirically examine using a unique hand-collected dataset whether audit partners with industry experience conduct higher quality and more efficient audits. Our evidence implies that industry experience is associated with …

Tax Boycotts, H. Scott Asay, Jacob Thornock, Jeffrey L. Hoopes, Jaron H. Wilde

Faculty Publications

To what extent do consumers boycott in response to corporate tax activities? Anecdotes suggest potential consumer backlash is a meaningful deterrent to corporate tax planning, and the tax literature has developed expectations that these boycotts happen. But empirical evidence on their existence and impact is limited. We undertake a comprehensive study to examine how consumers’ purchase behavior relates to corporate tax activities, triangulating across several designs, samples, and measures. First, we survey a representative sample of U.S. consumers to examine the reported relationship between corporate tax planning and consumer behavior; we find that consumers report that precisely zero have ever …

Tax Issues Affecting Marijuana Businesses, Erik M. Jensen

Faculty Publications

This article considers several issues affecting Internal Revenue Code section 280E, which denies income-tax deductions and credits to businesses trafficking in controlled substances. Even though marijuana is legal in an increasing number of states, it remains a controlled substance under federal law and section 280E therefore applies to marijuana businesses. As a result, investing in a marijuana business is much less attractive than it would otherwise be. The article discusses issues of statutory interpretation but, more important, considers whether an almost complete denial of deductions and credits converts what is in form an income tax into something else. If the …

Saying The Quiet Parts Out Loud: Teaching Students How Law School Works, Alexa Z. Chew, Rachel Gurvich

Faculty Publications

The summer of 2020 was an inflection point for legal education’s relationship with racial and other inequities. After Minneapolis police murdered George Floyd, faculty, administrators, and students spoke out with increased urgency about the need to address race in law school curricula. For example, professors sought to give race context to cases found in law school casebooks by not presenting judicial opinions as neutral statements of the law. Many law schools, including our own, formally (re)dedicated themselves to helping students recognize and analyze structural inequalities and how the law perpetuates them.

Law schools focused on what their faculty and graduates …

Mental Illness As A Vulnerability For Sexual Assault: A Retrospective Study Of 7,455 Sexual Assault Forensic Medical Examinations, Leslie Miles, Julie L. Valentine, Linda Mabey, Nancy R. Downing

Faculty Publications

Background: Persons with severe mental illness (MI) are at a high risk of becoming victims of sexual assault (SA). Vulnerability for SA with any type of MI is unknown. This study aimed to identify the prevalence of preexisting MI and other significant factors in patients reporting preexisting MI at the time of their SA medical forensic examinations (SAMFEs).

Method: A retrospective SAMFE chart review of patients ( N = 7,455) from 2010 to 2020 was conducted. Sexual assault nurse examiners completed SAMFEs. Inclusion criteria included (a) aged 14 years and older, (b) completed SAMFE with SA kit evidence collection, and …

Survey Of Recent Applications Of Artificial Intelligence For Detection And Analysis Of Covid-19 And Other Infectious Diseases, Richard S. Segall, Vidhya Sankarasubbu

Faculty Publications

The purpose is to illustrate how artificial intelligence (AI) technologies have been used for detection and analysis of COVID-19 and other infectious diseases such as breast, lung, and skin cancers; heart disease; and others. Specifically, the use of neural networks (NN) and machine learning (ML) are described along with which countries are creating these techniques and how these are being used for COVID-19 or other disease diagnosis and detection. Illustrations of multi-layer convolutional neural networks (CNN), recurrent neural networks (RNN), and deep neural networks (DNN) are provided to show how these are used for COVID-19 or other disease detection and …

Using Open-Source Software For Business, Urban, And Other Applications Of Deep Neural Networks, Machine Learning, And Data Analytics Tools, Richard S. Segall, Vidhya Sankarasubbu

Faculty Publications

This article provides an overview with examples of what Neural Networks (NN), Machine Learning (ML), and Artificial Intelligence (AI) and Data Analytics are, and with their applications in business, urban and biomedical situations. The characteristics of 29 types of neural networks are provided including their distinctive graphical illustrations. A survey of current open-source software (OSS) for neural networks, neural network software available for free trial download for limited time use, open-source software (OSS) for Machine Learning (ML), and open-source software (OSS) for Data Analytics tools are provided. Characteristics of Artificial Intelligence (AI) technologies for Machine Learning available as open-source are …

The Inequity Of Informal Guidance, Joshua D. Blank, Leigh Z. Osofsky

Faculty Publications

The coexistence of formal and informal law is a hallmark feature of the U.S. tax system. Congress and the Treasury enact formal law, such as statutes and regulations, while the Internal Revenue Service offers the public informal explanations and summaries, such as taxpayer publications, website frequently asked questions, virtual assistants, and other types of taxpayer guidance. Throughout the COVID-19 pandemic, the IRS increased its use of informal law to help taxpayers understand complex emergency relief rules implemented through the tax system.

In contrast to many other legal scholars who have examined important administrative law issues regarding informal tax guidance, in …

Other Judges' Cases, Melissa B. Jacoby

Faculty Publications

After documenting the role of mediating judges in today’s federal courts, Part I considers both reform narratives and power narratives explaining their use. To add context and specificity, Part I presents case studies based on original research. While these examples have unusual features, they illustrate the breadth of potential mediating judge activities and offer more of a citable record than can be found for other cases. The first involves the largest municipal bankruptcy in American history. 10 The second starts with the bankruptcy of a founder of a nationwide assisted living facility enterprise, who also solicited retirees to make “can’t …

Prosecutorial Discretion And Immigration Arrest: How Criminal Arrests Set Immigration Enforcement Priorities, Eisha Jain

Faculty Publications

Prosecutorial discretion is once again at the forefront of immigration enforcement debates. In June 2022, a federal district court effectively rescinded Executive guidelines for prosecutorial discretion in immigration enforcement. The court struck down these guidelines – longstanding as a means of establishing priorities for the arrest, detention, and removal of noncitizens– on the basis that they conflicted with provisions of the INA. According to the district court, the “core” of the legal dispute centered on “whether the Executive Branch may require its officials to act in a manner that conflicts with a statutory mandate imposed by Congress.” The district court …

White Injury And Innocence: On The Legal Future Of Antiracism Education, Osamudia James

Faculty Publications

In the wake of the “racial reckoning” of 2020, antiracism education attracted intense attention and prompted renewed educator commitments to teach more explicitly about the function, operation, and harm of racism in the United States. The increased visibility of antiracism education engendered sustained critique and opposition, resulting in executive orders prohibiting its adoption in the federal government, the introduction or adoption of over sixty state-level bills attempting to control how race is taught in schools, and a round of lawsuits challenging antiracism education as racially discriminatory. Because antiracism so directly runs afoul of norms underlying American antidiscrimination law, including anticlassification, …

Pricing Plastics Pollution: Lessons From Three Decades Of Climate Policy, Jonas J. Monast, John Virdin

Faculty Publications

Plastic is now the most widely used human-made substance on the planet, and plastics pollution impacts marine and coastal ecosystems, local economies, and human health. Local and national governments are increasingly responding by banning plastic bags and other specific plastic products, taxing the use of certain plastics, and improving waste management and recycling. These are important steps, but alone they will not result in a meaningful reduction in cumulative plastics pollution or encourage development of sufficient alternatives to plastic. Additional policy measures are necessary.

This Article argues that climate change and plastic pollution share numerous similarities, and these similarities allow …