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Articles 53821 - 53850 of 54406
Full-Text Articles in Entire DC Network
Exploring Intensive Longitudinal Measures Of Student Engagement In Blended Learning, Curtis R. Henrie, Robert Bodily, Kristine C. Manwaring, Charles R. Graham
Exploring Intensive Longitudinal Measures Of Student Engagement In Blended Learning, Curtis R. Henrie, Robert Bodily, Kristine C. Manwaring, Charles R. Graham
Faculty Publications
In this exploratory study we used an intensive longitudinal approach to measure student engagement in a blended educational technology course, collecting both self-report and observational data. The self-report measure included a simple survey of Likert-scale and open-ended questions given repeatedly during the semester. Observational data were student activity data extracted from the learning management system. We explored how engagement varied over time, both at the course level and between students, to identify patterns and influences of student engagement in a blended course. We found that clarity of instruction and relevance of activities influenced student satisfaction more than the medium of …
Measuring Student Engagement In Technology-Mediated Learning: A Review, Curtis R. Henrie, Lisa R. Halverson, Charles R. Graham
Measuring Student Engagement In Technology-Mediated Learning: A Review, Curtis R. Henrie, Lisa R. Halverson, Charles R. Graham
Faculty Publications
Using digital technology to deliver content, connect learners, and enable anytime, anywhere learning is increasing, but keeping students engaged in technology-mediated learning is challenging. Instructional practices that encourage greater engagement are essential if we are to effectively use digital instructional technologies. To determine the impact of innovative instructional practices on learning, we need useful measures of student engagement. These measures should be adaptable to the unique challenges to studying technology-mediated learning, such as when students learn at a distance or in a blended learning course. In this review, we examine existing approaches to measure engagement in technology-mediated learning. We identify …
Insights Into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, Steven M. Glover
Insights Into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, Steven M. Glover
Faculty Publications
Changes in the audit profession after Sarbanes-Oxley, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. In our study, ‘‘Behind the Numbers: Insights into Large Audit Firm Sampling Policies’’ (Christensen, Elder, and Glover 2015), we administered an extensive, open-ended survey to the national offices of the Big 4 and two other international accounting firms regarding their firm’s audit sampling policies. We find variation among the largest firms’ policies in their use of different sampling methods and in …
An Examination Of How Entry-Level Staff Auditors Respond To Tone At The Top Vis-À-Vis Tone At The Bottom, Jeffrey Pickerd, Scott L. Summers, David A. Wood
An Examination Of How Entry-Level Staff Auditors Respond To Tone At The Top Vis-À-Vis Tone At The Bottom, Jeffrey Pickerd, Scott L. Summers, David A. Wood
Faculty Publications
Prior academic and practitioner literature argues that the ethical tone at the top of an organization is a key factor in establishing an effective internal control environment. Drawing on self-concept maintenance theory and in-group bias theory, we predict that entry-level staff auditors will disregard a company’s ethical standards unless they observe a strong ethical tone from both their partner (tone at the top) and their supervising senior (tone at the bottom). Also, we predict that staff auditors will be more influenced by the tone of their supervising senior than the partner when these two individuals provide conflicting tones. In a …
Citation-Based Accounting Education Publication Rankings, Mark Metcalf, Kevin Stocks, Scott L. Summers, David A. Wood
Citation-Based Accounting Education Publication Rankings, Mark Metcalf, Kevin Stocks, Scott L. Summers, David A. Wood
Faculty Publications
We extend prior accounting education research by ranking accounting education publications based on citation counts. We collect publications in two accounting education specialty journals, Issues in Accounting Education and Journal of Accounting Education, and 11 other high-quality journals included in the Summers and Wood (2015a) database. We aggregate rankings by institution and by individuals for both traditional publications (including “instructional resource” papers that are not case-based) and cased-based publications. We also provide citation-based benchmarking data for accounting education scholarship. We present our results in time windows of the most recent 6 years (i.e., 2008–2013, inclusive), 12 years (i.e., 2002–2013, inclusive), …
Them’S Fightin’ Words: The Effects Of Violent Rhetoric On Ethical Decision Making In Business, Joshua R. Gubler, Nathan P. Kalmoe, David A. Wood
Them’S Fightin’ Words: The Effects Of Violent Rhetoric On Ethical Decision Making In Business, Joshua R. Gubler, Nathan P. Kalmoe, David A. Wood
Faculty Publications
Business managers regularly employ metaphorical violent rhetoric as a means of motivating their employees to action. While it might be effective to this end, research on violent media suggests that violent rhetoric might have other, less desirable consequences. This study examines how the use of metaphorical violent rhetoric by business managers impacts the ethical decision making of employees. We develop and test a model that explains how the use of violent rhetoric impacts employees’ willingness to break ethical standards, depending on the source of the rhetoric. The results of two experiments suggest that the use of violent rhetoric by a …
Rotational Internal Audit Programs And Financial Reporting Quality: Do Compensating Controls Help?, Margaret H. Christ, Adi Masli, Nathan Y. Sharp, David A. Wood
Rotational Internal Audit Programs And Financial Reporting Quality: Do Compensating Controls Help?, Margaret H. Christ, Adi Masli, Nathan Y. Sharp, David A. Wood
Faculty Publications
A report from the Institute of Internal Auditors finds that a majority of Fortune 500 companies systematically rotate internal auditors out of the internal audit function and into operational management (IIA, 2009a). We use semi-structured interviews with 11 chief audit executives and 2 audit committee chairmen to develop an initial framework focusing on how this practice affects financial reporting quality. We then test these associations with archival data and find that companies that use a rotational staffing model for the internal audit function have significantly lower financial reporting quality than companies that do not. However, we find that several compensating …
Sibling Snapshots: Living With Youth Who Have Autism Or Down Syndrome, Tina M. Taylor, Jessica L. Rosemann, Aimee L. Latta Palicharla, Tammy Rampton, Barbara Mandleco, Donna Freeborn
Sibling Snapshots: Living With Youth Who Have Autism Or Down Syndrome, Tina M. Taylor, Jessica L. Rosemann, Aimee L. Latta Palicharla, Tammy Rampton, Barbara Mandleco, Donna Freeborn
Faculty Publications
This study used photography to capture important symbols in the lives of 14 siblings of 13 youth with autism (ASD) and 16 siblings of 15 youth with Down syndrome (DS), and then determine if there were differences in photographs taken according to type of developmental disability, age, and gender of the sibling. Photographs were divided into two categories: photographs of people, including family and non-family members, and non-people, including personal items/objects, animals, and buildings/scenery. Siblings of youth with DS took a higher percent age of photographs of people and family members than siblings of youth with ASD. There were also …
The Comovement Of Investor Attention, Michael S. Drake, Darren T. Roulstone, Jared Jennings, Jacob Thornock
The Comovement Of Investor Attention, Michael S. Drake, Darren T. Roulstone, Jared Jennings, Jacob Thornock
Faculty Publications
Prior literature has documented that investor attention and constraints on that attention are associated with the pricing of stocks. We introduce the concept of attention comovement, which is the extent to which investor attention for a firm is explained by attention paid to the firm’s industry and the market in general. We find that attention comovement is non-trivial for the average firm and is related to firm characteristics, such as size and visibility. We also find that the comovement of investor attention has market consequences, in that it is positively associated with excess stock return comovement. Finally, we show that …
Taking The Long Way Home: U.S. Tax Evasion And Offshore Investments In U.S. Equity And Debt Markets, Michelle Hanlon, Edward L. Maydew, Jacob Thornock
Taking The Long Way Home: U.S. Tax Evasion And Offshore Investments In U.S. Equity And Debt Markets, Michelle Hanlon, Edward L. Maydew, Jacob Thornock
Faculty Publications
We empirically investigate one form of illegal investor-level tax evasion and its effect on foreign portfolio investment. In particular, we examine a form of round-tripping tax evasion in which U.S. individuals hide funds in entities located in offshore tax havens and then invest those funds in U.S. securities markets. Employing Becker’s (1968) economic theory of crime, we identify the tax evasion component by examining how foreign portfolio investment varies with changes in the incentives to evade and the risks of detection. To our knowledge, this is the first empirical evidence of investorlevel tax evasion affecting cross-border equity and debt investment.
Market (In)Attention And The Strategic Scheduling And Timing Of Earnings Announcements, Ed Dehaan, Terry Shevlin, Jacob Thornock
Market (In)Attention And The Strategic Scheduling And Timing Of Earnings Announcements, Ed Dehaan, Terry Shevlin, Jacob Thornock
Faculty Publications
We investigate whether managers “hide” bad news by announcing earnings during periods of low attention, or by providing less forewarning of an upcoming earnings announcement. Our findings are consistent with managers reporting bad news after market hours, on busy days, and with less advance notice, and with earnings receiving less attention in these settings. Paradoxically, our findings indicate that managers also report bad news on Fridays, but we do not find lower attention on Fridays. Further, we find negative returns when the market is notified of an upcoming Friday earnings announcement, which is consistent with investors inferring forthcoming bad news.
The Effects Of Out-Of-Regime Guidance On Auditor Judgments About Appropriate Application Of Accounting Standards, H. Scott Asay, Tim Brown, Mark W. Nelson, T. Jeffrey Wilks
The Effects Of Out-Of-Regime Guidance On Auditor Judgments About Appropriate Application Of Accounting Standards, H. Scott Asay, Tim Brown, Mark W. Nelson, T. Jeffrey Wilks
Faculty Publications
Accountants making judgments with respect to a particular set of standards are increasingly aware of standards from other reporting regimes that offer additional or conflicting guidance. In fact, IFRS encourages reliance on out-of-regime standards when IFRS lacks guidance. This paper reports the results of two experiments which provide evidence that auditors in such circumstances are vulnerable to contrast effects, whereby reporting judgments under IFRS are systematically influenced away from the accounting treatment supported by standards from another regime (U.S. GAAP). Contrast effects are observed (1) when out-of-regime standards are considered before making a reporting judgment under IFRS and (2) when …
Family Leisure: An Integrative Review Of Research From Select Journals, Camilla Hodge, Jason N. Bocarro, Karla A. Henderson, Ramon Zabriskie, Toby L. Parcel, Michael A. Kanters
Family Leisure: An Integrative Review Of Research From Select Journals, Camilla Hodge, Jason N. Bocarro, Karla A. Henderson, Ramon Zabriskie, Toby L. Parcel, Michael A. Kanters
Faculty Publications
Understanding the relationship between leisure and families has been and will continue to be an important area of study. The purpose of this study is to review existing family leisure research from four select journals between 1990 and 2012. Articles are examined for sample characteristics, methods, analytical approaches, and thematic trends. Overall, 181 articles regarding family leisure, leisure in context of family life or roles, and individual experiences of family leisure are identified. Findings suggest scholars made strides toward expanding methods, analyses, and sampling diversity, though more diversity in sampling and analytical approaches is needed. Three major research themes are …
The Effect Of Providing Peer Information On Retirement Savings Decisions, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian, Katherine L. Milkman
The Effect Of Providing Peer Information On Retirement Savings Decisions, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian, Katherine L. Milkman
Faculty Publications
Using a field experiment in a 401(k) plan, we measure the effect of disseminating information about peer behavior on savings. Low-saving employees received simplified plan enrollment or contribution increase forms. A randomized subset of forms stated the fraction of age-matched coworkers participating in the plan or age-matched participants contributing at least 6% of pay to the plan. We document an oppositional reaction: the presence of peer information decreased the savings of nonparticipants who were ineligible for 401(k) automatic enrollment, and higher observed peer savings rates also decreased savings. Discouragement from upward social comparisons seems to drive this reaction.
Strategically Camouflaged Corporate Governance In Ipos: Entrepreneurial Masking And Impression Management, David F. Benson, James C. Brau, James Cicon, Stephen P. Ferris
Strategically Camouflaged Corporate Governance In Ipos: Entrepreneurial Masking And Impression Management, David F. Benson, James C. Brau, James Cicon, Stephen P. Ferris
Faculty Publications
Entrepreneurs attempt to persuade potential investors that their new ventures are both credible andworthy of funding. A long line of research on entrepreneurial impressionmanagement establishes that the ability to present their ventures in a favorable light is a key attribute of successful entrepreneurs. In this study, we examine the opposite side of the issue and test to determine if some entrepreneurs obscure corporate governance information.We create a newmetric tomeasure the level of camouflage used in governance documents for initial public offerings (IPOs). We find that entrepreneurs are less likely to use camouflage during periods of high scrutiny, as measured by …
Does Microfinance Fill The Funding Gap For Microentrepreneurs? A Conceptual Analysis Of Entrepreneurship Seeding In Impoverished Nations, James C. Brau, Sunshine N. Cardell, Warner P. Woodworth
Does Microfinance Fill The Funding Gap For Microentrepreneurs? A Conceptual Analysis Of Entrepreneurship Seeding In Impoverished Nations, James C. Brau, Sunshine N. Cardell, Warner P. Woodworth
Faculty Publications
We address the role microfinance institutions (MFIs) play in funding entrepreneurial ventures and present a distinction between the types of entrepreneurs that seek MFI and traditional venture funding. We argue that microfinance can serve successfully as s eed financing for microentrepreneurs in under developed economies around the world. By comparing bootstrapping and private equity seed financing in developed economies to microfinance seed financing in impoverished economies, we show that the different ent repreneurial characteristics in the two economies have similar funding gaps but are solved with different sources of funding.
Using Trust And Anonymity To Expand The Use Of Anonymizing Systems That Improve Security Across Organizations, Anthony Vance, Paul Benjamin Lowry, David W. Wilson
Using Trust And Anonymity To Expand The Use Of Anonymizing Systems That Improve Security Across Organizations, Anthony Vance, Paul Benjamin Lowry, David W. Wilson
Faculty Publications
To mitigate risks inherent in sharing sensitive cyber-security information, recent research has examined anonymizing systems (ANS) that hide the identities of participants and decouple data from their originators. ANS are particularly compelling as a potential support to cyber-security information sharing because the cost of implementation is relatively low, and the more organizations and nations that participate, the more everyone benefits. Although such systems are promising to both developing and mature cyber-infrastructures, they still have not been widely adopted for use in sharing cyber-security information. Relatively little prior research has investigated the perception and adoption of these systems, despite their potential …
Media Capabilities That Support Identity Communication In Virtual Teams, David W. Wilson, Sherry M. B. Thatcher, Susan A. Brown
Media Capabilities That Support Identity Communication In Virtual Teams, David W. Wilson, Sherry M. B. Thatcher, Susan A. Brown
Faculty Publications
Virtual teams play an increasingly important role in the modern economy, and many organizations struggle to overcome the weaknesses inherent in technology-mediated work. Identity communication has been shown to greatly improve individual- and group-level outcomes in offline settings, but these benefits have not been investigated in the context of virtual teams, where mediated interaction can reduce the opportunity for identity communication. Building on prior media theories, we develop and test a model explaining how technology can enable identity communication in virtual settings. Using a controlled experiment (N=186), we test our hypotheses and find strong support for the proposed model. Our …
Identity Communication In Virtual Teams: Insights From Interviews With Working Professionals, David W. Wilson, Susan A. Brown, Sherry M. B. Thatcher, Sarah D. Harris
Identity Communication In Virtual Teams: Insights From Interviews With Working Professionals, David W. Wilson, Susan A. Brown, Sherry M. B. Thatcher, Sarah D. Harris
Faculty Publications
Organizations are increasingly using virtual teams to gain competitive advantages in the marketplace, but managers face a tradeoff between the benefits that such virtual teams provide and their inherent weaknesses. This paper examines identity communication in virtual environments, arguing that identity communication can counteract some of the negative aspects of virtual teamwork. Using coded transcriptions from 35 semi-structured interviews with working professionals who participate in virtual teams, we explore the process of identity communication in virtual teams and the role of technology in influencing and enabling these processes. Using established identity and media theories as a guide, we formulate, and …
New Slaves: Kanye West, Brad Paisley, And Contemporary Confederate-Flag Discourse In Popular Music Iconography, Kenneth Hartvigsen
New Slaves: Kanye West, Brad Paisley, And Contemporary Confederate-Flag Discourse In Popular Music Iconography, Kenneth Hartvigsen
Faculty Publications
One hundred and fifty years after Appomattox, the iconographic remains of America’s Civil War are still contested symbolic artifacts. Case in point: at the writing of this paper a state bill sat on California Governor Jerry Brown’s desk which would ban the sale of the Confederate flag or any merchandise with Confederate flag imagery on state property. Thus California has become the most recent battleground of the war between the states, or to word it in more precise language, California legislators have entered the debate over who controls a flag’s meaning and memory.
Using Text Sets To Foster Critical Inquiry, Dawan Coombs, Devery Bellingham
Using Text Sets To Foster Critical Inquiry, Dawan Coombs, Devery Bellingham
Faculty Publications
This article explores three ways a teacher incorporated text sets into her seventh-grade classroom to foster authentic inquiry. Student reflections suggest this approach helped them cultivate questioning, researching, and cooperative learning skills that became lasting habits of inquiry and helped them succeed on core tests.
Lost (But Not Missing) At Work: Organizational Lostness As An Employee Response To Change, Lisa Jones Christensen, Scott C. Hammond
Lost (But Not Missing) At Work: Organizational Lostness As An Employee Response To Change, Lisa Jones Christensen, Scott C. Hammond
Faculty Publications
This article draws from the psychology of lost person behavior, established from wilderness search and rescue missions, to suggest that employees experience the condition of being lost within organizations. Data from wilderness searches, survivors, and organizational actors suggests that lessons from lost person behaviors apply in organizations. Reactions to being lost in an organization follow predictable patterns and include five specific stages: separation, isolation, deviation, deprivation, and realization. In defining the construct of organizational lostness and differentiating it from stress, coping, and resistance, we suggest an organizing framework to understand employee behaviors that would previously seem idiosyncratic. This article offers …
Normative Stakeholder Capitalism: Getting From Here To There, Marc-Charles Ingerson, Bradley R. Agle, Thomas Donalson, Paul C. Godfrey, Jared D. Harris, Jeffrey S. Harrison, Adrian Keevil, Ronald K. Mitchell, Robert A. Phillips
Normative Stakeholder Capitalism: Getting From Here To There, Marc-Charles Ingerson, Bradley R. Agle, Thomas Donalson, Paul C. Godfrey, Jared D. Harris, Jeffrey S. Harrison, Adrian Keevil, Ronald K. Mitchell, Robert A. Phillips
Faculty Publications
The capability of normative declarations to alter outcomes is well accepted. 'We hold these truths to be self-evident ... ,' 'inalienable rights, ... life, liberty, ... pursuit of happiness, .. .' and similar statements contain within them social energy that inspires the mind, justifies new modes of thought, and enables change .... Normative discourse, we therefore believe, must continue to be endemic to stakeholder theory and research if scholars want this theory to flourish and fulfill its aims as a theory of the firm-not the least of which is attending to the long-run interests of both the business corporation and …
Implementing Simulation Into Oncology Education, Megan Ruth Hills
Implementing Simulation Into Oncology Education, Megan Ruth Hills
Nursing
Nurses, who choose oncology, face complex challenges on a daily basis due to the disease itself and the effects of its treatment. The purpose of the project was to examine the effect implementing simulation into the education of oncology nurses, would have on participant confidence and perceived competence in caring for such complex patients. Two simulation scenarios based on oncologic emergencies were developed and incorporated into the education of oncology nurses at a Midwest hospital. Written pre- and post-evaluations were completed by simulation participants. The results revealed a positive increase in mean rating from pre- to postevaluation, ultimately indicating achievement …
Nursing Student Stress, Emily Pohribnak Kulland
Nursing Student Stress, Emily Pohribnak Kulland
Nursing
Nursing students experience multiple stressors as they are expected to apply theoretical learning and develop critical thinking skills while in the professional environment. Perceived overwhelming negative stressors can lead to absenteeism, job dissatisfaction, and a high employment turnover rate. This research compared levels of stress between sophomore, junior and senior nursing students at a public university and a private college, utilizing the Student Nurse Stress Index (SNSI, Jones and Johnson, 1999) and the Nursing Student Demographic Survey. Summary scores from the SNSI suggest that private college students report higher levels of stress than public students in four main areas including: …
Examining Legalism, Scrupulosity, Family Perfectionism, And Psychological Adjustment Among Lds Individuals, Kawika Allen, Kenneth T. Wang, Hannah Stokes
Examining Legalism, Scrupulosity, Family Perfectionism, And Psychological Adjustment Among Lds Individuals, Kawika Allen, Kenneth T. Wang, Hannah Stokes
Faculty Publications
This study examined the relationships and interactions between legalism, scrupulosity, family perfectionism, guilt, and shame among 421 Latter-Day Saints (LDS or Mormons). The results showed that scrupulosity fully mediated the links between legalism and guilt, as well as legalism and shame. A moderated-mediation effect was found, in which family discrepancy (maladaptive perfectionism) intensified the scrupulosity–shame association in the mediation model of legalism and shame by scrupulosity. Family discrepancy was not a significant moderator for the mediation model of legalism and guilt by scrupulosity. Additional results are provided and implications of these findings are outlined.
Exploring Perceived Attitudes Of Counseling Between Lds Religious Leaders And Mental Health Therapists, Kawika Allen, Curtis Hill
Exploring Perceived Attitudes Of Counseling Between Lds Religious Leaders And Mental Health Therapists, Kawika Allen, Curtis Hill
Faculty Publications
Perceived attitudes between mental health therapists and local congregational LDS religious leaders regarding the value, function, and efficacy of mental health therapy were qualitatively examined. Qualitative data emerging from 4 LDS religious leaders (all male; 3 bishops and 1 stake president) and 7 mental health therapists (5 females, 2 males) were analyzed. Results showed differences in attitudes related to the collaboration process as well as the efficacy and process of counseling between local mental health therapists and LDS religious leaders in a specific Southwest region of the U.S. Additional results are reported. Implications are discussed related to these findings.
Spiritual Pathways To Healing And Recovery: An Intensive Single-N Study Of An Eating Disorder Patient, Kawika Allen, Troy Lea, P. Scott Richards, Peter W. Sanders, Jason A. Mcbride
Spiritual Pathways To Healing And Recovery: An Intensive Single-N Study Of An Eating Disorder Patient, Kawika Allen, Troy Lea, P. Scott Richards, Peter W. Sanders, Jason A. Mcbride
Faculty Publications
This article presents an in-depth single case study of 8 sessions of spiritually integrated psychotherapy with a 20-year-old woman recovering from an Eating Disorder. The inclusion and utility of session-to-session outcome data as well as systematic follow up data in conjunction with in-depth qualitative interviews are shown. Dr. H and client’s perspectives are highlighted over the course of treatment. Clinical areas of focus were extracted from the the qualitative interviews and the therapeutic process is described. Single-case study statistical analyses were conducted to highlight clinical gains and maintenance.
Bringing Spiritually Oriented Psychotherapies Into The Health Care Mainstream: A Call For Worldwide Collaboration, Kawika Allen, P. Scott Richards, Peter W. Sanders, Troy Lea, Jason A. Mcbride
Bringing Spiritually Oriented Psychotherapies Into The Health Care Mainstream: A Call For Worldwide Collaboration, Kawika Allen, P. Scott Richards, Peter W. Sanders, Troy Lea, Jason A. Mcbride
Faculty Publications
The purpose of this article is to describe an overall strategy and specific plans for bringing spiritually oriented treatment approaches into the health care mainstream. We describe Bridges, a practice-research network created in 2012 that is devoted to helping practitioners, researchers, educators, and pastoral professionals collaboratively pursue this goal. We describe the achievements of Bridges thus far, which include a website for networking, an online psychotherapy research system, several completed studies, and grant funding for future collaborative research studies. We conclude with an invitation to health care professionals around the world to join with us in efforts to mainstream spirituality …
Why Women Don’T Run: Experimental Evidence On Gender Differences In Political Competition Aversion, Jessica Preece, Olga B. Stoddard
Why Women Don’T Run: Experimental Evidence On Gender Differences In Political Competition Aversion, Jessica Preece, Olga B. Stoddard
Faculty Publications
Women's underrepresentation in leadership positions has been well documented, but the reasons behind it are not well understood. We carry out a field experiment to test a prominent theory about the source of the gender gap in leadership ambition: women's higher aversion to competitive environments. Using politics as a context for our study, we employ two distinct subject pools – highly politically active individuals and workers from an online labor market. We find that priming individuals to consider the competitive nature of politics has a strong negative effect on women's interest in political office, but not on men's interest, hence …