Digital Commons Network^™

A Model For Defunding: An Evidence-Based Statute For Behavioral Health Crisis Response, Taleed El-Sabawi, Jennifer J. Carroll

Faculty Publications

Too many Black persons and other persons of color are dying at the hands of law enforcement, leading many to call for the defunding of police. These deaths were directly caused by excessive use of force by police officers, but were also driven by upstream and institutional factors that include structural racism, institutional bias, and a historic culture of racialized violence. Public outcry against racial inequities has increased as the authority of police departments has expanded to include not only the authority to respond to and investigate criminal activity, but also to respond to calls regarding behavioral health issues and …

How Do Team Workloads And Team Staffing Affect The Audit? Archival Evidence From U.S. Audits, Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins

Faculty Publications

We use U.S. data from a global accounting firm to investigate how two key elements of audit teams eworkloads and staffing continuity e affect the audit. We find that heavier team workloads are associated with lower audit quality, particularly when team members have lower performance ratings or have total workloads that exceed 60 h per week. In addition to finding evidence of employee burnout, we also document an incremental distraction effect. Specifically, we find that audit quality on the primary client suffers when team members spend more time during busy season on other concurrent clients. Regarding continuity, we find that …

The Effects Of Pornography On Unethical Behavior In Business, Nathan W. Mecham, Melissa F. Lewis-Western, David A. Wood

Faculty Publications

Pornography is no longer an activity confined to a small group of individuals or the privacy of one’s home. Rather, it has permeated modern culture, including the work environment. Given the pervasive nature of pornography, we study how viewing pornography affects unethical behavior at work. Using survey data from a sample that approximates a nationally representative sample in terms of demographics, we find a positive correlation between viewing pornography and intended unethical behavior. We then conduct an experiment to provide causal evidence. The experiment confirms the survey—consuming pornography causes individuals to be less ethical. We find that this relationship is …

Implicit Attitudes And U.S. Tax Professionals’ Reliance On Offshore Tax Professionals’ Recommendations, Brian C. Spilker, Bryan W. Stewart, David A. Wood

Faculty Publications

Large accounting firms offshore a significant amount of tax work to professionals in India. Prior research suggests that individuals can have negative implicit attitudes toward people from different nationalities and that negative implicit attitudes can have undesired consequences. In this study, we measure a sample of U.S. tax professionals’ implicit attitudes toward Indian persons using an implicit association test (IAT) and assess whether the U.S. tax professionals respond differently to work produced by Indian versus U.S. tax professionals and whether implicit attitudes affect the U.S. professionals’ assessments of Indian tax professionals’ work product. We document that participants in our study …

The Effects Of High Estimate Uncertainty In Auditor Negligence Litigation*, Jeffrey Pickerd, M. David Piercey

Faculty Publications

We examine how jurors’ negligence judgments and attorneys’ out-of-court settlements are differently impacted by two features of a materially misstated accounting estimate—the amount of estimate uncertainty and whether the misstated account is disaggregated into its own line-item or aggregated with other accounts into a single financial statement line-item. We predict and find that jurors and attorneys react to estimate uncertainty in opposite directions under common conditions. This finding is important because when jurors’ judgments and attorneys’ settlements differ, research into juror judgments alone may not capture a complete picture of auditor liability because the vast majority of audit litigation is …

Association Between Toxoplasma Gondii Seropositivity And Serointensity And Brain Volume In Adults: A Cross-Sectional Study, Bruce L. Brown, Lance D. Erickson, Shawn D. Gale, Dawson W. Hedges

Faculty Publications

The intracellular protozoal parasite Toxoplasma gondii has been associated with worsened cognitive function in animal models and in humans. Despite these associations, the mechanisms by which Toxoplasma gondii might affect cognitive function remain unknown, although Toxoplasma gondii does produce physiologically active intraneuronal cysts and appears to affect dopamine synthesis. Using data from the UK Biobank, we sought to determine whether Toxoplasma gondii is associated with decreased prefrontal, hippocampal, and thalamic gray-matter volumes and with decreased total gray-matter and total white-matter volumes in an adult community-based sample. The results from adjusted multivariable regression modelling showed no associations between Toxoplasma gondii and …

K-12 Blended Teaching Skills And Abilities: An Analysis Of Blended Teaching Artifacts, Cecil R. Short, Charles R. Graham, Emily Sabey

Faculty Publications

Several professional organizations, non-profit groups, and researchers have provided K–12 blended teaching (BT) competencies; however, few of these have connected competencies to concrete practices. This analysis used a set of research-based BT dispositions, technology skills, and competencies (i.e., proficiencies) to analyze a representative sample of 959 artifacts focused on BT practices to uncover the proficiencies important to K–12 BT. The dispositions recognized for BT appeared in 87.9% of the artifacts, personalization competencies in 58.3%, technology skills in 54.0%, data practices in 46.0%, implementation competencies in 37.1%, online integration competencies in 30.4%, and online interaction competencies in 5.6%. Each of these …

A Longitudinal Study Of Interprofessional Education In Graduate Students From Rehabilitation Sciences, Sarah Elkington, Connie Summers, Celia Pechak, Patricia Lara, Francesca Hernandez

Faculty Publications

• Date Presented Accepted for AOTA INSPIRE 2021 but unable to be presented due to online event limitations. A longitudinal study evaluated the effects of interprofessional education (IPE) experiences on 71 rehabilitation science graduate students' perceptions of interprofessional collaboration (IPC). Physical therapy, OT, and speech-language pathology students rated their perceptions of IPC and their knowledge of other disciplines' roles across their first year of graduate school. IPE experiences are an important aspect of professional preparation. Primary Author and Speaker: Sarah Elkington Contributing Authors: Connie Summers, Celia Pechak, Patricia Lara, and Francesca Hernandez

The Effect Of Amplification On Cortical Synchrony In Children With Auditory Neuropathy Spectrum Disorder, Garrett Cardon, Anu Sharma

Faculty Publications

Objective: The benefit of hearing aids as a clinical intervention strategy for children with Auditory Neuropathy Spectrum Disorder (ANSD) remains controversial. The goal of this study was to determine whether amplification through hearing aid use increased cortical phase synchrony in children with ANSD. Design: Using inter-trial coherence (ITC) of the EEG signal as a measure of cortical phase-locking, we examined differences in cortical phase synchrony in children with ANSD using both cross-sectional and longitudinal designs. Study Sample: Participants in the cross-sectional and longitudinal portions of the study included 58 and 16 children with clinical diagnoses of ANSD, respectively. Results: Results …

Psychotherapy Utilization And Presenting Concerns Among International Asian And Asian American Students In A University Counseling Center., Hannah Stokes, Derek Griner, Timothy B. Smith, Mark Beecher, G. E. Kawika Allen, Jon Cox, Klint Hobbs, Natalie Ann Kirtley

Faculty Publications

Limited psychological research has disaggregated the experiences of Asian American (AA) from international Asian (IA) college students seeking psychotherapy. When combined, important differences between these groups are overlooked. We examined archival data collected from AA, IA, and European American (EA) students at a large, Western, university counseling center. Results indicated no significant differences between groups related to maximum number of psychotherapy sessions attended or likelihood of treatment discontinuance. However, we found significant differences between these groups on a number of items related to presenting concerns and to severity of presenting distress, with IA students presenting with the most distress, followed …

Recruiting And Retaining School Psychologists: The Role Of District Level Administrative Supervisors, Ellie L. Young, Rachel Butler, Timothy B. Smith, Sterling Hilton, Alivia Smith

Faculty Publications

A shortage of school psychologists has been evident since the profession was initially recognized as a distinct field, and there is insufficient research on what current administrative supervisors are doing to address this problem. This qualitative study examined the perceptions of district level administrative supervisors regarding recruitment and retention of school psychologists. Participants reported the following: (a) school psychology graduate programs not producing enough school psychologists, (b) challenges of finding school psychologists to hire, (c) competing with neighboring school districts, and (d) trying to recruit and retain in a worker’s market that favors the school psychologist. These administrative supervisors also …

52 Life Changing Devotional Thoughts: Spiritual Food For The Journey, Trevor O'Reggio

Faculty Publications

Over the last twenty years that I have worked as a professor of Church History at the Seventh-day Adventist Theological Seminary, Andrews University, I have given a short devotion to my students at the beginning of each class period to inspire and encourage them in their faith journey and to affirm them in their call to ministry. I have gathered up these precious devotional thoughts and put them in this small book, so there will be a permanent record of these spiritual reflections. Enclosed you will find short scriptural reflections, homilies, inspirational poems, bible readings, and common-sense instructions. I hope …

America: A Bipolar Nation--The Lamb Or The Dragon, Trevor O'Reggio

Faculty Publications

No abstract provided.

Black Adventism In North America, Trevor O'Reggio

Faculty Publications

No abstract provided.

An Empirical Analysis Of Video Games And Social Media On Learning In An Information Systems University Class, Heber C. Brau, James C. Brau, James Gaskin

Faculty Publications

Prior research by Brau, et al. (2016, 2017) identifies factors that correlate with university student course grades. We employ the same research structure as the Brau, et al. papers with the innovation of adding dozens of questions that deal with video game and social media usage. Extant research argues that time spent on video gaming and using social media can: 1) hurt student grades, 2) help student grades, or 3) have no impact on student grades. We test the video game and social media impact hypotheses using a survey of over 500 college students in an Introduction to Information Systems …

Experiential Learning Through A Week-Long Information Systems Case Study, Madison Corbin, Cherileigh Leavitt, Degan Kettles, Greg Anderson

Faculty Publications

An experiential learning model known as INTEX (INTegrative EXercise) was implemented by the Information Systems Department at Brigham Young University. The purpose was to facilitate a team-based holistic learning experience in both content and application to supply a means of measuring student performance and further program development. In this paper, we explain how INTEX presents an adoptable experiential learning model, how INTEX is administered, and the extent to which INTEX fulfills each of its seven objectives based on student, alumni, and faculty feedback. Our main findings are: INTEX provides a compelling real-world case simulation, gives students an invaluable teamwork experience, …

Bolstering Creativity Willingness Through Digital Task Interdependence, Disruptive And Smart Hrm Technologies, Samuel Ogbeibu, Vijay Pereira, Jude Emelifeonwu, James Gaskin

Faculty Publications

To sustain competitive advantage, employees must be willing to generate and pursue creative ideas. Sustaining competitive advantage in this way, can put organizational leaders under pressure to ensure smart human resource management technology (SHRMT) is effectively used to drive the exchange of creative ideas in work teams. Though collective creative idea generation could increase task interdependence between teams, we argue that this does not sufficiently guarantee “willingness” to exert increased creative behaviour, especially under disruptive technological conditions. Our study employed a cross-sectional (time lag) survey design with 396 respondents from 56 manufacturing organisations in Nigeria. We utilised partial least squares …

Green Talent Management And Turnover Intention: The Roles Of Leader Stara Competence And Digital Task Interdependence, Samuel Ogbeibu, Charbel Jose Chiappetta Jabbour, John Burgess, James Gaskin, Douglas W.S. Renwick

Faculty Publications

Purpose – Congruent with the world-wide call to combat global warming concerns within the context of advancements in smart technology, artificial intelligence, robotics, algorithms (STARA), and digitalisation, organisational leaders are being pressured to ensure that talented employees are effectively managed (nurtured and retained) to curb the potential risk of staff turnover. By managing such talent(s), organisations may be able to not only retain them, but consequently foster environmental sustainability too. Equally, recent debates encourage the need for teams to work digitally and interdependently on set tasks, and for leaders to cultivate competencies fundamental to STARA, as this may further help …

Disclosure Sentiment: Machine Learning Vs Dictionary Methods, Richard Frankel, Jared Jennings, Joshua A. Lee

Faculty Publications

We compare the ability of dictionary-based and machine-learning methods to capture disclosure sentiment at 10-K filing and conference call dates. Like Loughran and McDonald (2011), we use returns to assess sentiment. We find that measures based on machine learning offer a significant improvement in explanatory power over dictionary-based measures. Specifically, machine-learning measures explain returns at 10-K filing dates, while measures based on the Loughran and McDonald dictionary only explain returns at 10-K filing dates during the time period of their study. Moreover, at conference-call dates, machine-learning methods offer an improvement over the Loughran and McDonald dictionary method of a greater …

Treating Children Exposed To Domestic Violence: Group-Based Intervention, Gary M. Burlingame, Rachel A. Arnold

Faculty Publications

D omestic violence is a serious societal problem that sadly threatens many children. Results from the National Survey of Children’s Exposure to Violence (NatSCEV) demonstrate that nearly 26% of children are exposed to family violence during their lifetime, including psychological/emotional intimate partner violence, physical intimate partner violence, parental assault of a sibling, and/or other family violence (Hamby et al., 2011). The consequences can be significant. For instance, childhood exposure to intimate partner violence is associated with mental health issues, such as posttraumatic stress and anxiety symptoms (Hamby et al., 2011). While rates of domestic violence have been declining in the …

Reducing Wind Farm Power Variance From Wind Direction Using Wind Farm Layout Optimization, Bertelsen Gagakuma, Andrew P.J. Stanley, Andrew Ning

Faculty Publications

This paper investigates reducing power variance caused by different wind directions by using wind farm layout optimization. The problem was formulated as a multi-objective optimization. The ε−constraint method was used to solve the bi-objective problem in a two-step optimization framework where two sequential optimizations were performed. The first was maximizing the mean wind farm power alone and the second was minimizing the power variance with a constraint on the mean power. The results show that the variance in power estimates can be greatly reduced, by as much as 30%, without sacrificing mean plant power for the different farm sizes and …

Do We Matter? The Attention Policy Makers, Academics, And The General Public Give To Accounting Research, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, David A. Wood

Faculty Publications

Many question the value of accounting scholarship to society. We compared the attention the general public, policy makers, and academics give to academic accounting research relative to other business disciplines and other more general disciplines (economics, psychology, and other sciences). The results indicate that accounting research receives significantly less attention from the general public than all other disciplines and also performs relatively poorly in receiving policy makers’ attention compared to both economics and finance. Articles in other disciplines’ elite journals cite relatively little of accounting’s elite-level publications, but non-elite journal articles cite accounting research in similar numbers to other disciplines. …

Blockchain Technology: A Survey Of Croatian Business Leaders, Dražen Zec, William G. Heninger

Faculty Publications

Blockchain or distributed ledger technology emerged over ten years ago as the underlying technology of bitcoin. Blockchain is a special kind of database with individual records or blocks linked together in a sequential list called chain of blocks. These records are validated by multiple nodes in peer-to-peer networks and they are immutable. It is a decentralized system, with no need for intermediaries where all decisions are made using different consensus mechanisms. High expectations from blockchain technology, combined with a lack of deeper knowledge about the technology are expressed in the results from the survey conducted on a sample of Croatian …

Repeated Word Production Is Inconsistent In Both Aphasia And Apraxia Of Speech, Tyson G. Harmon, Katarina L. Haley, Kevin T. Cunningham, Adam Jacks, Jessica D. Richardson, Peter E. Turkeltaub

Faculty Publications

Purpose: There is persistent uncertainty about whether sound error consistency is a valid criterion for differentiating between apraxia of speech (AOS) and aphasia with phonemic paraphasia. The purpose of this study was to determine whether speakers with a profile of aphasia and AOS differ in error consistency from speakers with aphasia who do not have AOS. By accounting for differences in overall severity and using a sample size well over three times that of the largest study on the topic to date, our ambition was to resolve the existing controversy.

Method: We analyzed speech samples from 171 speakers …

Teachings Of Church Leaders On Christ’S Final Seven Statements, John Hilton Iii, Megan Cutler, Emily K. Hyde

Faculty Publications

In 1929 Reverend James Reid wrote about the Savior’s directive from the Sermon on the Mount to “pray for them that despitefully use you” (Matthew 5:44). Although many might feel this is an impossible task, Reid offers a reminder: “Yet the words stand, and challenge us today, because He who spoke them passed His own test, and passed it triumphantly. . . . For, as [Luke] tells us, when they crucified Him, and had done their devilish work on his poor body. . . . His first word [on the cross] was a literal prayer for His enemies, ‘Father, forgive …

The Traded Water Footprint Of Global Energy From 2010 To 2018, Christopher M. Chini, Rebecca A. M. Peer

Faculty Publications

The energy-water nexus describes the requirement of water-for-energy and energy-for-water. The consumption of water in the production and generation of energy resources is also deemed virtual water. Pairing the virtual water estimates for energy with international trade data creates a virtual water trade network, facilitating analysis of global water resources management. In this database, we identify the virtual water footprints for the trade of eleven different energy commodities including fossil fuels, biomass, and electricity. Additionally, we provide the necessary scripts for downloading and pairing trade data with the virtual water footprints to create a virtual water trade network. The resulting …

Modeling And Simulation Techniques Used In High Strain Rate Projectile Impact, Derek G. Spear, Anthony N. Palazotto, Ryan A. Kemnitz

Faculty Publications

A series of computational models and simulations were conducted for determining the dynamic responses of a solid metal projectile impacting a target under a prescribed high strain rate loading scenario in three-dimensional space. The focus of this study was placed on two different modeling techniques within finite element analysis available in the Abaqus software suite. The first analysis technique relied heavily on more traditional Lagrangian analysis methods utilizing a fixed mesh, while still taking advantage of the finite difference integration present under the explicit analysis approach. A symmetry reduced model using the Lagrangian coordinate system was also developed for comparison …

Impact Of Neutron Energy On Asteroid Deflection Performance, Lansing S. Horan Iv, Darren E. Holland, Megan Bruck Syal, James E. Bevins, Joseph W. Wasem

Faculty Publications

In the future, a hazardous asteroid will find itself on a collision course with Earth. For asteroids of moderate size or larger, a nuclear device is one of humanity's only technologies capable of mitigating this threat via deflection on a timescale of less than a decade. This work examined how the output neutron energy from a nuclear device standoff detonation affects the deflection of a notional asteroid that is 300 meters in diameter and composed of silicon dioxide at a bulk density of 1.855 g/cm³. 14.1 MeV and 1 MeV neutron energy sources were modeled in MCNP to …

Resilience For Multi-Filter All-Source Navigation Framework With Integrity, Jonathon S. Gipson, Robert C. Leishman

Faculty Publications

The Autonomous and Resilient Management of All-source Sensors (ARMAS) framework monitors residual-space test statistics across unique sensor-exclusion banks of filters, (known as subfilters) to provide a resilient, fault-resistant all-source navigation architecture with assurance. A critical assumption of this architecture, demonstrated in this paper, is fully overlapping state observability across all subfilters. All-source sensors, particularly those that only provide partial state information (altimeters, TDoA, AOB, etc.) do not intrinsically meet this requirement.
This paper presents a novel method to monitor real-time overlapping position state observability and introduces an "observability bank" within the ARMAS framework, known as Stable Observability Monitoring (SOM). SOM …

Acceleration Of Boltzmann Collision Integral Calculation Using Machine Learning, Ian Holloway, Aihua W. Wood, Alexander Alekseenko

Faculty Publications

The Boltzmann equation is essential to the accurate modeling of rarefied gases. Unfortunately, traditional numerical solvers for this equation are too computationally expensive for many practical applications. With modern interest in hypersonic flight and plasma flows, to which the Boltzmann equation is relevant, there would be immediate value in an efficient simulation method. The collision integral component of the equation is the main contributor of the large complexity. A plethora of new mathematical and numerical approaches have been proposed in an effort to reduce the computational cost of solving the Boltzmann collision integral, yet it still remains prohibitively expensive for …