Entire DC Network | Open Access Articles | Digital Commons Network™

Jesus The Master, Teacher, And Deliverer, Mary Robinson

ATS Chapel Services

No abstract provided.

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The Asbury Exchange, Asbury Theological Seminary

ATS Chapel Services

No abstract provided.

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The Best Of It All, Brad Kirk, Leanne Zeck

ATS Chapel Services

No abstract provided.

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Theoretical Considerations For Understanding Technological Pedagogical Content Knowledge (Tpack), Charles R. Graham

Faculty Publications

The technological pedagogical content knowledge (TPACK) framework is increasing in use by educational technology researchers around the world who are interested in issues related to technology integration. Much that is good can be found in the TPACK framework; however considerable theoretical work needs to be done if TPACK research is to cohere and constructively strengthen the field of educational technology. This paper uses Whetten’s (1989) criteria for theory building as a lens for examining the TPACK framework. Specific weaknesses are identified, which in turn suggest areas needing theoretical development. This paper calls for researchers to increase emphasis on using research …

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Student Leadership Team (September 27, 2007), Karen Bates

ATS Chapel Services

No abstract provided.

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Lost In Translation: The Effects Of Incentive Compensation On Strategy Surrogation, Jongwoon Choi, Gary Hecht, William B. Tayler

Faculty Publications

To facilitate managers’ decision-making, firms develop strategic performance measurement systems that translate strategy into performance measures. Ideally, managers see measures for what they are: imperfect proxies for intangible strategic constructs. However, managers may fail to fully appreciate the fact that measures are merely representations of the strategic constructs, and act as though the measures were the construct of interest – a phenomenon we label surrogation. In this paper, we investigate whether and how the use of strategically-linked performance measures for compensation purposes affects managers’ propensity to exhibit surrogation. In accordance with the attribute substitution framework (Kahneman and Frederick 2002), we …

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Individual Accounting Faculty Research Rankings By Topical Area And Methodology, Jeffrey Pickerd, Nathaniel M. Stephens, Scott L. Summers, David A. Wood

Faculty Publications

This paper ranks individual accounting researchers based on their research productivity in the most recent 6, 12, and 20 years. We extend prior individual faculty rankings by providing separate individual faculty research rankings for each topical area commonly published in accounting journals (AIS, audit, financial, managerial, and tax). In addition, we provide individual faculty research rankings for each research methodology commonly used by accounting researchers (analytical, archival, and experimental). These findings will be of interest to potential doctoral students and current faculty, as well as accounting department, business school, and university administrators as they make decisions based on individual faculty …

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Reconciling Archival And Experimental Research: Does Internal Audit Contribution Affect The External Audit Fee?, Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood

Faculty Publications

Consistent with guidelines from external auditing standards, a large body of experimental and survey research suggests that an internal audit function (IAF) can contribute in ways that lead to decreased external audit fees; however, research using archival methodologies generally finds either no relation or a positive relation between proxies for IAF contribution and external audit fees. In this paper, we provide new evidence using a unique and previously unavailable data set to develop archival proxies of internal audit contribution. We find that SAS No. 65-based proxies for the contribution of internal audit are associated with lower unexpected external audit fees. …

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Accounting Doctoral Program Rankings Based On Research Productivity Of Program Graduates, Nathaniel M. Stephens, Scott L. Summers, Brady Williams, David A. Wood

Faculty Publications

This paper presents rankings of accounting doctoral programs based on the research productivity of each institution’s graduates in the years immediately following their graduation. We use two time periods for analysis: the first three years after graduation and the first six years after graduation. We extend previous doctoral program ranking literature by expanding rankings of accounting doctoral programs with specific rankings for topical areas (accounting information systems (AIS), audit, financial, managerial, and tax) and methodologies (analytical, archival, and experimental). We show that rankings for topical and methodological areas differ significantly from rankings produced using methodologies that create a singular doctoral …

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Short Interest As A Signal Of Audit Risk, Cory A. Cassell, Michael S. Drake, Stephanie J. Rasmussen

Faculty Publications

Motivated by evidence from the empirical accounting and finance literatures suggesting that short sellers target firms with suspect financial reporting, we investigate whether short interest provides a signal of the degree of audit risk. We find a positive association between audit fees and short interest (total shares sold short scaled by total shares outstanding) after controlling for other determinants of audit fees. This finding suggests that short interest is an indicator of audit risk that reflects information not captured by traditional client risk measures. We also find an increase in the magnitude of the association between audit fees and short …

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Analysts’ Accrual-Related Over-Optimism: Do Analyst Characteristics Play A Role?, Michael S. Drake, Linda A. Myers

Faculty Publications

Bradshaw, Richardson, and Sloan (2001) find that analyst forecast over-optimism is greater for firms with high accruals. This “accrual-related over-optimism” is generally interpreted as evidence that analyst forecasts do not fully incorporate predictable earnings reversals associated with high accruals. We investigate whether analyst experience, access to resources (brokerage size), and portfolio complexity moderate the relation between over-optimistic forecasts and high accruals. We demonstrate the robustness of accrual-related over-optimism to controls for cash flow and prior forecast errors. We find that accrual-related over-optimism is lower for analysts with greater general experience and for analysts following fewer firms but find only limited …

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Do Earnings Reported Under Ifrs Tell Us More About Future Earnings And Cash Flows?, T.J. Atwood, Michael S. Drake, James N. Myers, Linda A. Myers

Faculty Publications

We contribute to the debate about the relative benefits and costs of International Financial Reporting Standards (IFRS) adoption by examining whether earnings persistence and the association between current accounting earnings and future cash flows differ for firms reporting under IFRS versus firms reporting under United States Generally Accepted Accounting Principles (U.S. GAAP) and firms reporting under non-U.S. domestic accounting standards (DAS). Using samples comprised of 58,832 firm-year observations drawn from 33 countries from 2002 through 2008, we find that positive earnings reported under IFRS are no more or less persistent than earnings reported under U.S. GAAP but losses reported under …

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The End Of Energy: The Unmaking Of America's Environment, Security, And Independence – Chapters 11 And 12, Michael J. Graetz

Faculty Scholarship

With the permission of MIT Press, this document includes Chapters 11 and 12 from my 2011 book, The End of Energy: The Unmaking of America’s Environment, Security, and Independence. These two chapters discuss some of the history and merits of taxes, subsidies, and regulation (including cap and trade) as mechanisms to implement policies to curb greenhouse gases. In light of the renewed interest in and discussion of command and control regulations and carbon taxes, these chapters may be useful to readers who do not have the book. The bibliographic material relating to these chapters is contained in the book and …

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When Constraints Bind, Karl B. Diether, Ingrid M. Werner

Faculty Publications

We create proxies for constrained supply of lendable shares by combining unique data on loan fees, stock lending activity, and failures to deliver to examine how contrarian short-sale strategies are affected by constraints. Constraints affect roughly one-third of the cross- section of stocks and result in a significant reduction in the contrarian response of short sellers to past returns. When short sellers’ contrarian strategies are constrained, the market is significantly less efficient. Furthermore, the previously documented relation between short selling activity and future returns breaks down for the most constrained stocks.

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Why Did U.S. Banks Invest In Highly-Rated Securitization Tranches?, Isil Erel, Taylor Nadauld, René M. Stulz

Faculty Publications

We estimate holdings of highly-rated tranches of mortgage securitizations of American deposit-taking banks ahead of the credit crisis and evaluate hypotheses that have been advanced to explain these holdings. We find that holdings of highly-rated tranches were economically trivial for the typical bank, but banks with greater holdings performed more poorly during the crisis. Though univariate comparisons show that banks with large trading books had greater holdings, the holdings of highly-rated tranches are not higher for banks with large trading books in regressions that control for bank size. The ratio of highly-rated tranches holdings to assets increases with bank assets, …

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The Politics And Policy Of The Estate Tax – Past, Present, And Future, Michael J. Graetz

Faculty Scholarship

This paper is an edited transcript of the Lloyd Leva Plaine Distinguished Lecture, delivered at the University of Miami’s Heckerling Estate Planning Institute on January 11, 2011. It reviews the history of the estate tax, discusses the politics of its bizarre repeal for the year 2010 only, and outlines the forces that led to reinstatement of the tax for 2011 and 2012 with a $5 million exemption and 35 percent top rate. The paper makes clear that the coalition pushing for repeal of the estate tax will continue to work to eliminate it and also explores potential broader implications of …

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Web 2.0: A Definition, Literature Review, And Directions For Future Research, David W. Wilson, Xiaolin Lin, Phil Longstreet, Saonee Sarker

Faculty Publications

The Web 2.0 paradigm has gained substantial momentum in the last decade. The influence of Web 2.0 principles and technologies has fueled an explosion of information and media content on the Web, and individual and corporate adoption of the technologies continues to rise. As the popularity and usefulness of these technologies continue to unfold, there has yet been no concise definition of the term Web 2.0, nor a clear understanding of its scope. We synthesize and analyze the extant academic and practitioner-oriented literature on the topic to 1) provide a clear, concise definition of the term Web 2.0, 2) categorize …

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Knowledge Sourcing And Knowledge Consumption In Computer- Mediated Complex Decision Making, Nathan W. Twyman, Jeffrey L. Jenkins, Jay F. Nunamaker Jr., Katherine Carl

Faculty Publications

Individuals are turning increasingly toward web-based information sources as input for complex decisions. Gathering and evaluating decision criteria in an online context is enticing because of information availability and increased control over the process, but how do these factors impact performance? This study shows how an interaction effect between Social Comparison and Social Facilitation predicts and explains how decision making performance is influenced differently by an information consumption-only approach versus a consumeand- contribute approach. Results from an empirical evaluation indicate that publishing decision criteria and reasoning (e.g. in a forum, blog, or knowledge base) plays an important role in improving …

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In The End Of Time God : Eschatologies, Secular And Religious, Colin E. Gunton

ATS Chapel Services

No abstract provided.

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Regulating Systemic Risk: Towards An Analytical Framework, Steven L. Schwarcz, Iman Anabtawi

Faculty Scholarship

The global financial crisis demonstrated the inability and unwillingness of financial market participants to safeguard the stability of the financial system. It also highlighted the enormous direct and indirect costs of addressing systemic crises after they have occurred, as opposed to attempting to prevent them from arising. Governments and international organizations are responding with measures intended to make the financial system more resilient to economic shocks, many of which will be implemented by regulatory bodies over time. These measures suffer, however, from the lack of a theoretical account of how systemic risk propagates within the financial system and why regulatory …

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Church Planters Exchange, Story 5 And 6, Bryan D. Collier

ATS Chapel Services

No abstract provided.

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Who Pays? Who Benefits? Unfairness In American Health Care, Clark C. Havighurst, Barak D. Richman

Faculty Scholarship

American-style health insurance greatly amplifies price-gouging opportunities for health care providers, who inflate prices both to enrich themselves and to subsidize and expand the nation’s health care enterprise. To the extent that lower- and middle-income Americans with private health coverage pay premiums that go to support and expand the system, they are subject to an unfair (regressive) “head tax” levied by unaccountable entities for ostensibly public but also private purposes. Lower-income premium payers also often pay for costly health coverage designed to suit the economic interests and values of professional and other elites rather than their own. They also appear …

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The Dark Side Of Commodification Critiques: Politics And Elitism In Standardized Testing, Kimberly D. Krawiec

Faculty Scholarship

In Testing as Commodification, Katharine Silbaugh argues that debates within the standardized testing literature represent a split similar to the one witnessed in traditional debates on the commodifying effects of market exchange: those who extol the virtues of a common metric by which to make comparisons and evaluations, on the one hand, versus those who argue that test scores have swallowed other notions of the public good in education, on the other. Though the analogy is imperfect, as Silbaugh acknowledges, I agree that the objections to markets and to standardized testing are sufficiently similar to render the comparison fruitful. …

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Leading From The Heart, Part 2a, J. Steven Harper

ATS Chapel Services

No abstract provided.

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The Effect Of Curricular Sequencing Of Human Patient Simulation Learning Experiences On Students’ Self-Perceptions Of Clinical Reasoning Abilities, Rebecca Jensen Phd, Rn

Nursing Publications, Posters, & Presentations

It is unknown whether timing of human patient simulation (HPS) in a semester, demographic (age, gender, and ethnicity), and situational (type of program and previous baccalaureate degree and experience in healthcare) variables affects students‘ perceptions of their clinical reasoning abilities. Nursing students were divided into two groups, mid and end of semester HPS experiences. Students‘ perceptions of clinical reasoning abilities were measured at Baseline (beginning of semester) and Time 2 (end of semester), along with demographic and situational variables. Dependent variable was Difference scores where Baseline scores were subtracted from Time 2 scores to reveal changes in students‘ perceptions of …

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Faculty Series, J. Ellsworth Kalas

ATS Chapel Services

No abstract provided.

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Corporate Governance And The Cost Of Debt: Evidence From Director Limited Liability And Indemnification Provisions, Michael Bradley, Dong Chen

Faculty Scholarship

We find that firms that provide limited liability and indemnification for their directors enjoy higher credit ratings and lower yield spreads. We argue that such provisions insulate corporate directors from the discipline from potential litigation, and allow them to pursue their own interests by adopting low-risk, self-serving operating strategies, which coincidentally redound to the benefit of corporate bondholders. Our evidence further suggests that the reduction in the cost of debt may offset the costs of directorial shirking and suboptimal corporate policies occasioned by this insulation, which may explain why stockholders have little incentive to rescind these legal protections.

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The Mottled Legacy Of 9/11: A Few Reflections On The Evolution Of The International Law Of Armed Conflict, Charles J. Dunlap Jr.

Faculty Scholarship

No abstract provided.

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Full-Text Articles in Entire DC Network

Jesus The Master, Teacher, And Deliverer, Mary Robinson

ATS Chapel Services

The Asbury Exchange, Asbury Theological Seminary

ATS Chapel Services

The Best Of It All, Brad Kirk, Leanne Zeck

ATS Chapel Services

Theoretical Considerations For Understanding Technological Pedagogical Content Knowledge (Tpack), Charles R. Graham

Faculty Publications

Student Leadership Team (September 27, 2007), Karen Bates

ATS Chapel Services

Lost In Translation: The Effects Of Incentive Compensation On Strategy Surrogation, Jongwoon Choi, Gary Hecht, William B. Tayler

Faculty Publications

Individual Accounting Faculty Research Rankings By Topical Area And Methodology, Jeffrey Pickerd, Nathaniel M. Stephens, Scott L. Summers, David A. Wood

Faculty Publications

Reconciling Archival And Experimental Research: Does Internal Audit Contribution Affect The External Audit Fee?, Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood

Faculty Publications

Accounting Doctoral Program Rankings Based On Research Productivity Of Program Graduates, Nathaniel M. Stephens, Scott L. Summers, Brady Williams, David A. Wood

Faculty Publications

Short Interest As A Signal Of Audit Risk, Cory A. Cassell, Michael S. Drake, Stephanie J. Rasmussen

Faculty Publications

Analysts’ Accrual-Related Over-Optimism: Do Analyst Characteristics Play A Role?, Michael S. Drake, Linda A. Myers

Faculty Publications

Do Earnings Reported Under Ifrs Tell Us More About Future Earnings And Cash Flows?, T.J. Atwood, Michael S. Drake, James N. Myers, Linda A. Myers

Faculty Publications

The End Of Energy: The Unmaking Of America's Environment, Security, And Independence – Chapters 11 And 12, Michael J. Graetz

Faculty Scholarship

When Constraints Bind, Karl B. Diether, Ingrid M. Werner

Faculty Publications

Why Did U.S. Banks Invest In Highly-Rated Securitization Tranches?, Isil Erel, Taylor Nadauld, René M. Stulz

Faculty Publications

The Politics And Policy Of The Estate Tax – Past, Present, And Future, Michael J. Graetz

Faculty Scholarship

Web 2.0: A Definition, Literature Review, And Directions For Future Research, David W. Wilson, Xiaolin Lin, Phil Longstreet, Saonee Sarker

Faculty Publications

Knowledge Sourcing And Knowledge Consumption In Computer- Mediated Complex Decision Making, Nathan W. Twyman, Jeffrey L. Jenkins, Jay F. Nunamaker Jr., Katherine Carl

Faculty Publications

In The End Of Time God : Eschatologies, Secular And Religious, Colin E. Gunton

ATS Chapel Services

Regulating Systemic Risk: Towards An Analytical Framework, Steven L. Schwarcz, Iman Anabtawi

Faculty Scholarship

Church Planters Exchange, Story 5 And 6, Bryan D. Collier

ATS Chapel Services

Who Pays? Who Benefits? Unfairness In American Health Care, Clark C. Havighurst, Barak D. Richman

Faculty Scholarship

The Dark Side Of Commodification Critiques: Politics And Elitism In Standardized Testing, Kimberly D. Krawiec

Faculty Scholarship

Leading From The Heart, Part 2a, J. Steven Harper

ATS Chapel Services

The Effect Of Curricular Sequencing Of Human Patient Simulation Learning Experiences On Students’ Self-Perceptions Of Clinical Reasoning Abilities, Rebecca Jensen Phd, Rn

Nursing Publications, Posters, & Presentations

Faculty Series, J. Ellsworth Kalas

ATS Chapel Services

Corporate Governance And The Cost Of Debt: Evidence From Director Limited Liability And Indemnification Provisions, Michael Bradley, Dong Chen

Faculty Scholarship

The Mottled Legacy Of 9/11: A Few Reflections On The Evolution Of The International Law Of Armed Conflict, Charles J. Dunlap Jr.

Faculty Scholarship