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Full-Text Articles in Entire DC Network
Manipulating Cattle And Deer Foraging Behaviors For The Consumption Of Leafy Spurge And Canada Thistle, Melissa Catherine Mccann
Manipulating Cattle And Deer Foraging Behaviors For The Consumption Of Leafy Spurge And Canada Thistle, Melissa Catherine Mccann
Range Science
This study tested targeted grazing weeds with cattle and white-tailed deer (Odocoileus virginianus). Using forage manipulation techniques, we attempted to encourage cattle and white-tailed deer to graze weeds. Cattle were encouraged to target graze leafy spurge (Euphorbia esula L.). We established that cattle will attempt to consume leafy spurge from feed bunks but not from pasture. Two projects were developed to test targeted grazing of Canada thistle (Cirsium arvense) by white-tailed deer. The first project was a behavior study using a rationed pelleted feed with Canada thistle. The second an attractant study involved testing two types of molasses (Molasses and …
How The Perception Of God As A Transcendent Moral Authority Influences Marital Connection Among American Christians, Toshi Shichida, David C. Dollahite, Jason S. Carroll
How The Perception Of God As A Transcendent Moral Authority Influences Marital Connection Among American Christians, Toshi Shichida, David C. Dollahite, Jason S. Carroll
Faculty Publications
Dynamics that link individuals' perceptions of God as a transcendent moral authority and marital connection were analyzed in depth using qualitative data from a sample of 48 Christian spouses from California and New England. Thirsty-six individuals expressed their perception of God as a transcendent moral authority, and compared to 12 who did not, they conveyed three distinctive religious-marital dynamics. These were all processes to promote marital unity that engaged God, namely: (1) spouses modified their individual behavior in marriage with reference to their God model, (2) they shared as a couple the goal to obey God together, and (3) they …
Ellucidation Of Rpg4/Rpg5-Mediated Resistance Against Wheat Stem Rust In Barley, Xue Wang
Ellucidation Of Rpg4/Rpg5-Mediated Resistance Against Wheat Stem Rust In Barley, Xue Wang
Plant Pathology
Wheat stem rust, caused by Puccinia graminis f. sp. tritici (Pgt), is a major threat to barley and caused devastating reductions in yield and economic losses. The barley line Q21861 was identified as the best source of resistance to the potential threat posed by the highly virulent Pgt race TTKSK. Resistance to TTKSK was mapped to the telomeric region of chromosome 5HL, now designated as the rpg4-mediated resistance locus (RMRL). RMRL has been delimited into two tightly linked yet distinct loci, designated as RMRL1 and RMRL2. Three genes (HvRga1, Rpg5, and HvAdf3) were found at RMRL1 while gene(s) at RMRL2 …
Couple And Family Therapy Faculty Members' Level Of Training In Lgb Affirmative Therapy, Emily Marie Corturillo
Couple And Family Therapy Faculty Members' Level Of Training In Lgb Affirmative Therapy, Emily Marie Corturillo
Human Development and Family Science
This study sought to investigate the training that Couple and Family Therapy (CFT) faculty members have received on lesbian, gay, and bisexual (LGB) affirmative therapy. The sample for this study included 65 faculty members from CFT programs accredited by the Commission on Accreditation for Marriage and Family Therapy Education. The on-line data collection for this study included two Likert scale items and one open-ended question. In particular the results suggest that 45.6% of participants reported receiving some LGB affirmative therapy training. Additionally, the thematic analysis revealed six categories: (1) Negligible Training, (2) Informal Training, (3) Coursework, (4) Topic-Driven Training, (5) …
Transgender Couples' Beliefs And Experiences Of Couple And Family Therapy, Kalene Ann Sharstrom
Transgender Couples' Beliefs And Experiences Of Couple And Family Therapy, Kalene Ann Sharstrom
Human Development and Family Science
The purpose of this study was to explore transgender couples’ beliefs and experiences of couple and family therapy. This study utilized a secondary data set of interviews from seven transgender participants and three partners. A queer feminist framework guided this study. The results of this project indicate that participants believe couple and family therapy to be relevant to their lives and therapeutic needs of transgender couples and their families. However, participants expressed unfamiliarity with the field and uncertainty that couple and family therapists are equipped to provide affirmative care.
From Alcelaphus To Zapus: Conservation Of Modern Mammalian Populations, Kathryn Anne Preston
From Alcelaphus To Zapus: Conservation Of Modern Mammalian Populations, Kathryn Anne Preston
Biological Sciences
Conservation priorities are increasingly important in the face of modern human activities. Anthropogenic activities such as deforestation, pollution, and climate change have negative impacts on all vertebrates. In chapter 1, I examine whether there are relationships among density dependence, population size variability, and extinction risk in mammals to see whether these parameters are indicative of population health. Also included were analyses of how body mass and age to maturity affect those three measures. On a smaller, more local scale, I asked questions regarding biodiversity of small mammals in a highly fragmented environment, the tallgrass prairie. In chapter 2, I examined …
Symbiotic Beachfront Design : Sharing Southeast Florida's Coast With Sea Turtles, Luke Champa
Symbiotic Beachfront Design : Sharing Southeast Florida's Coast With Sea Turtles, Luke Champa
Landscape Architecture Theses
This urban beachfront design project is a unique approach to sustainable beachfront design development because it focuses on creating a symbiotic relationship between humans and a sensitive turtle habitat, rather than relying solely on traditional habitat conservation. Through research of the nesting and living habits of the loggerhead, green, and leatherback sea turtles this project shows how to develop a place for human beach activity that also serves as a safer coastal nesting ground for sea turtles. Designing to variables that can affect the sea turtles, while maintaining beach access for people presents a challenge, but the results may have …
Identification And Genomic Mapping Of Resistance To Bacterial Leaf Streak In Wheat, Suraj Sapkota
Identification And Genomic Mapping Of Resistance To Bacterial Leaf Streak In Wheat, Suraj Sapkota
Plant Pathology
Bacterial leaf streak (BLS) of wheat, caused by Xanthomonas translucens pv. undulosa, is an important disease of wheat worldwide. Use of resistant cultivars is the most preferred way of managing BLS. The objective of this research was to identify highly resistant wheat germplasm and map BLS resistance genes. Two collections of wheat germplasm, including triticale and spring wheat, were evaluated for their reactions to BLS. A wide range of reactions from highly resistant to highly susceptible were observed for both collections. Five triticale accessions and twenty-four spring wheat genotypes with high level of resistance to BLS were identified. Genome wide …
Structurally Diverse Arabinoxylan Hydrolyzates: Their Activity As Immunomodulators And Their Effect On Growth Of Bacteroidetes, Mihiri Marini Mendis
Structurally Diverse Arabinoxylan Hydrolyzates: Their Activity As Immunomodulators And Their Effect On Growth Of Bacteroidetes, Mihiri Marini Mendis
Plant Sciences
Arabinoxylan (AX) is a plant polysaccharide which consists of a xylan backbone on which arabinose is substituted. Thirty structurally different wheat arabinoxylan hydrolyzates (AXH) were prepared by means of different combinations of xylanase (Cellvibrio japonicas xylanase (CJX) and Aspergillus niger xylanase (ANX)) and arabinofuranosidase (Bifidobacterium adolescentis arabinofuranosidase (BAF) and Clostridium thermocellum arabinofuranosidase (CAF)). The AXH were analyzed using GC-FID, GC-MS, 1H-NMR and SEC-MALS techniques. In general, the AXH had high proportion of unsubstituted xylose and lesser amount of di- or mono-substituted xylose. The average molecular weights of the AXH varied between 0.78-5.64 million Da. Between the two xylanases, ANX might …
Student Interactions During Study Abroad In Jordan, Dan P. Dewey, Jennifer Brown, R. Kirk Belnap
Student Interactions During Study Abroad In Jordan, Dan P. Dewey, Jennifer Brown, R. Kirk Belnap
Faculty Publications
For many years, researchers have assumed that studying abroad produces “fluent” speakers of a given language. However, in the past several decades, researchers have recognized that learners do not always avail themselves of opportunities to interact in the target language, and even when they do, success is not guaranteed. Scholars have begun to recognize that the quality of learners’ interactions during study abroad may be more important for ultimate language gains than the quantity of language use. This qualitative study documents the interactions of 82 students of Arabic studying in Amman, Jordan, as well as the factors that influenced the …
Toward A Practical Civic Piety: Mitt Romney, Barack Obama, And The Race For National Priest, Richard Benjamin Crosby
Toward A Practical Civic Piety: Mitt Romney, Barack Obama, And The Race For National Priest, Richard Benjamin Crosby
Faculty Publications
In 2008, two of the leading presidential candidates emerged from controversial, outsider religious groups—Mormonism and the black church tradition. Dogged by ongoing questions from the media, each candidate produced a high-profıle public address. In this article, I argue that Mitt Romney’s “Faith in America” and Barack Obama’s “A More Perfect Union” craft competing visions for American civic piety. Drawing on recent literature in the area of practical piety, I read the speeches as evidence that civic piety may be more than a subordinating, pragmatic agreement between church and state. It may instead be read as a spiritually substantive space of …
Elicited Imitation For Brazilian Portuguese, Deryle W. Lonsdale, Jarrett Finlinson Lever
Elicited Imitation For Brazilian Portuguese, Deryle W. Lonsdale, Jarrett Finlinson Lever
Faculty Publications
Elicited imitation (EI) is an approach to measuring oral proficiency that consists of having test takers hear a sentence and repeat the sentence exactly as they heard it. Though indirect in nature, EI has successfully shown to correlate with previously established oral proficiency examinations, such as the Oral Proficiency Interview (OPI) (Lonsdale and Christensen 2014, Matsushita and Lonsdale 2014, Millard 2011, Thompson 2013). This paper discusses the development, administration, and evaluation of an EI test for the Brazilian Portuguese language. We first discuss the relevant background of oral proficiency examination and EI. After presenting the pertinent research questions, we explain …
Learning About Aphasia Through Experience: Descriptions Of An Interdisciplinary Patient Centered Seminar, Tyson G. Harmon, Shawn Fleck, Adam Jacks
Learning About Aphasia Through Experience: Descriptions Of An Interdisciplinary Patient Centered Seminar, Tyson G. Harmon, Shawn Fleck, Adam Jacks
Faculty Publications
People with aphasia (PWA) have an insider’s perspective that can help educate and motivate students during their clinical training (Parr, 2001; Purves, Petersen, & Puurveen, 2013). Being involved in educating students through life experiences can also benefit PWA. In this article we describe a program wherein three PWA shared their experiences with first year graduate students in physical therapy, occupational therapy, and speech pathology. The process of preparing, organizing, and executing the program is outlined. One PWA adds his personal insight by describing his participation in the program using his own words. A student leader of the program also adds …
Visual Analog Rating Of Mood By People With Aphasia, Tyson G. Harmon, Katarina L. Haley, Jennifer L. Womack, Sharon W. Williams
Visual Analog Rating Of Mood By People With Aphasia, Tyson G. Harmon, Katarina L. Haley, Jennifer L. Womack, Sharon W. Williams
Faculty Publications
Background:
Considerable attention has been given to the identification of depression in stroke survivors with aphasia, but there is more limited information about other mood states. Visual analog scales are often used to collect subjective information from people with aphasia. However, the validity of these methods for communicating about mood has not been established in people with moderately to severely impaired language.
Objective:
The dual purposes of this study were to characterize the relative endorsement of negative and positive mood states in people with chronic aphasia after stroke and to examine congruent validity for visual analog rating methods for people …
Bidirectional Interference Between Speech And Nonspeech Tasks In Younger, Middle-Aged, And Older Adults, Christopher Dromey, Dallin J. Bailey
Bidirectional Interference Between Speech And Nonspeech Tasks In Younger, Middle-Aged, And Older Adults, Christopher Dromey, Dallin J. Bailey
Faculty Publications
Purpose: The purpose of this study was to examine divided attention over a large age range by looking at the effects of 3 nonspeech tasks on concurrent speech motor performance. The nonspeech tasks were designed to facilitate measurement of bidirectional interference, allowing examination of their sensitivity to speech activity. A cross-sectional design was selected to explore possible changes in divided-attention effects associated with age. Method: Sixty healthy participants were separated into3 groups of 20: younger (20s), middle-aged (40s), and older (60s) adults. Each participant completed a speech task (sentence repetitions) once in isolation and once concurrently with each of 3 …
Developmental Surveillance And Referral In A Traditionally Medically Underserved Border Community, Eugenia C. Gonzalez, Connie Summers, Vannesa Mueller, Anne Hernandez, Gilda Gil-Lopez, Danielle C. Garcia, Maritza E. Lopez
Developmental Surveillance And Referral In A Traditionally Medically Underserved Border Community, Eugenia C. Gonzalez, Connie Summers, Vannesa Mueller, Anne Hernandez, Gilda Gil-Lopez, Danielle C. Garcia, Maritza E. Lopez
Faculty Publications
Purpose Early identification and referral have been shown to improve long-term outcomes for children with disabilities. However, the number of children enrolled in early intervention services continues to be lower than the number of children confirmed to be developmentally delayed later in life. This study investigated the pattern of developmental surveillance and referral practices of pediatricians in a traditionally medically underserved border community. Description An online survey was created by members of a community/academic partnership. Emails were followed up with a personal contact to doctor’s offices to increase the response rate. Assessment Response rate for the survey was 26.7 %. …
How Should We Prepare Rehabilitation Sciences Students To Work With Low English-Proficient Spanish-Speaking Patients?, Connie Summers, Eugenia Gonzalez, Celia Pechak
How Should We Prepare Rehabilitation Sciences Students To Work With Low English-Proficient Spanish-Speaking Patients?, Connie Summers, Eugenia Gonzalez, Celia Pechak
Faculty Publications
Misinterpretations or lack of compliance with national standards established to guide health professionals working with low-English-proficient (LEP) patients continue to negatively impact patient care. Most of the literature on training health professionals to work with interpreters focuses on physicians. We reviewed this current literature and propose an interprofessional educational module to extend the interpreter training to other health professions. Our module trains rehabilitation science students from different health disciplines (physical therapy, occupational therapy, and speech-language pathology) using strategies from the literature. The educational module is tailored to student’s bilingual proficiency, suggests relevant outcomes measures, and highlights unanswered questions and areas …
Parent–Child Connectedness Mediates The Association Between Marital Conflict And Children’S Internalizing/Externalizing Outcomes, Scott Braithwaite, Emily Steele, Kersti A. Spjut, Krista Joy Dowdle, James Harper
Parent–Child Connectedness Mediates The Association Between Marital Conflict And Children’S Internalizing/Externalizing Outcomes, Scott Braithwaite, Emily Steele, Kersti A. Spjut, Krista Joy Dowdle, James Harper
Faculty Publications
A number of studies of marital conflict have examined both parent- and child–reports of marital conflict and child outcomes, but additional research is needed to provide evidence for potential mechanisms of action explaining the association between marital conflict and child internalizing and externalizing outcomes. In the present study (N = 330 2-parent/child triads), we show that the connectedness of the parent–child relationship (as reported by parents, but not children) significantly mediated the effect of marital conflict on children’s internalizing and externalizing behaviors. Our findings suggest that children’s perceptions are important when trying to understand the impact of marital conflict, but …
Does Pornography Consumption Increase Participation In Friends With Benefits Relationships?, Scott R. Braithwaite, Sean C. Aaron, Krista Joy Dowdle, Kersti A. Spjut, Frank D. Fincham
Does Pornography Consumption Increase Participation In Friends With Benefits Relationships?, Scott R. Braithwaite, Sean C. Aaron, Krista Joy Dowdle, Kersti A. Spjut, Frank D. Fincham
Faculty Publications
Friends with benefits (FWB) relationships integrate two types of relationships—friendship and a relationship that includes sexual intimacy but without an expectation of commitment. These relationships are often seen as less risky than other casual sexual behaviors, but they still pose a high risk of contracting an STI. Pornography consumption has been connected to increases in risky sexual behavior in other types of casual sex. In two studies (Study 1 N = 850; Study 2 N = 992), we examined the hypothesis that pornography use influences FWB behaviors, specifically through the mechanism of sexual scripts. Our results demonstrate that more frequent …
Trait Forgiveness And Enduring Vulnerabilities: Neuroticism And Catastrophizing Influence Relationship Satisfaction Via Less Forgiveness, Scott R. Braithwaite, Cindy M. Mitchell, Edward A. Selby, Frank D. Fincham
Trait Forgiveness And Enduring Vulnerabilities: Neuroticism And Catastrophizing Influence Relationship Satisfaction Via Less Forgiveness, Scott R. Braithwaite, Cindy M. Mitchell, Edward A. Selby, Frank D. Fincham
Faculty Publications
Two studies examine whether specific cognitive tendencies and underlying personality traits inhibit the tendency to forgive and, in turn, decrease relationship satisfaction among emerging adults in committed romantic relationships (median relationship duration 1–2 years). In Study 1 (N = 355), trait forgiveness had a positive, direct association with later relationship satisfaction and mediated the effect of neuroticism on relationship satisfaction. In Study 2 (N = 354), forgiveness had a positive, direct association with relationship satisfaction and mediated the association between catastrophic rumination and relationship satisfaction. Forgiveness mediated changes in relationship satisfaction over time, with greater trait forgiveness predicting higher relationship …
Socioeconomic Status And Health: Education And Income Are Independent And Joint Predictors Of Ambulatory Blood Pressure, Wendy C. Birmingham, Jenny M. Cundiff, Bert N. Uchino, Timothy W. Smith
Socioeconomic Status And Health: Education And Income Are Independent And Joint Predictors Of Ambulatory Blood Pressure, Wendy C. Birmingham, Jenny M. Cundiff, Bert N. Uchino, Timothy W. Smith
Faculty Publications
Epidemiological research suggests that different indicators of socioeconomic status (SES) such as income and education may have independent and/or interactive effects on health outcomes. In this study, we examined both simple and more complex associations (i.e., interactions) between different indicators of SES and ambulatory blood pressure (ABP) during daily life. Our sample consisted of 94 married couples who completed a one-day ABP protocol. Both income and education were independently related to systolic blood pressure and only income was significantly related to diastolic blood pressure. There were also statistical interactions such that individuals with high levels of both income and education …
Effectiveness Of The Extended Parallel Process Model In Promoting Colorectal Cancer Screening, Wendy C. Birmingham, Man Hung, Watcharaporn Boonyasiriwat, Wendy Kohlmann, Scott T. Walters, Randall W. Burt, Antoinette M. Stroup, Sandie L. Edwards, Marc D. Schwartz, Jan T. Lowery, Deirdre A. Hill, Charles L. Wiggins, John C. Higginbotham, Philip Tang, Shirley D. Hon, Jeremy D. Franklin, Sally Vernon, Anita Y. Kinney
Effectiveness Of The Extended Parallel Process Model In Promoting Colorectal Cancer Screening, Wendy C. Birmingham, Man Hung, Watcharaporn Boonyasiriwat, Wendy Kohlmann, Scott T. Walters, Randall W. Burt, Antoinette M. Stroup, Sandie L. Edwards, Marc D. Schwartz, Jan T. Lowery, Deirdre A. Hill, Charles L. Wiggins, John C. Higginbotham, Philip Tang, Shirley D. Hon, Jeremy D. Franklin, Sally Vernon, Anita Y. Kinney
Faculty Publications
Objective: Relatives of colorectal cancer (CRC) patients are at increased risk for the disease, yet screening rates still remain low. Guided by the Extended Parallel Process Model (EPPM) we examined the impact of a personalized, remote risk communication intervention on behavioral intention and colonoscopy-uptake in relatives of CRC patients, assessing the original additive model and an alternative model in which each theoretical construct contributes uniquely. Methods: We collected intention-to-screen and medical-record-verified colonoscopy information on 218 individuals who received the personalized intervention. Results: Structural equation modeling showed poor main model fit (RMSEA=0.109; SRMR=0.134; CFI=0.797; AIC=11601; BIC=11884). However, the alternative model (RMSEA=0.070; …
Identifying Significant Factors Influencing Metabolic Syndrome In China, Xiaoxue Gu
Identifying Significant Factors Influencing Metabolic Syndrome In China, Xiaoxue Gu
Statistics
Metabolic Syndrome occurs when a person’s body does not properly use and store energy. The disease has five criteria: abdominal obesity, insulin resistance, hypertension, dyslipidemia, and impaired glucose regulation. The purpose of this paper was to analysis a longitudinal data obtained from China. The data was collected using surveys in 2008 and 2012. For finding the factors that contributed significantly to the development of Metabolic Syndrome, a marginal model was applied. To fit the marginal model, the Generalized Estimating Equation method was used. The developed model did not have high accuracy of presenting the proportion of true results ( Metabolic …
Neural Correlates Of Gender Differences And Color In Distinguishing Security Warnings And Legitimate Websites: A Neurosecurity Study, Bonnie Brinton Anderson, C. Brock Kirwan, David Eargle, Scott R. Jensen, Anthony Vance
Neural Correlates Of Gender Differences And Color In Distinguishing Security Warnings And Legitimate Websites: A Neurosecurity Study, Bonnie Brinton Anderson, C. Brock Kirwan, David Eargle, Scott R. Jensen, Anthony Vance
Faculty Publications
Users have long been recognized as the weakest link in security. Accordingly, researchers have applied knowledge from the fields of psychology and human–computer interaction to understand the security behaviors of users. However, many cognitive processes and responses are unconscious or obligatory and yet still have a profound effect on users’ security behaviors. With this in mind, researchers have begun to apply methods and theories of neuroscience to yield greater insights into the “black box” of user cognition. The goal of this approach—termed neurosecurity—is to better understand and improve users’ behaviors. This study illustrates the potential for neurosecurity by investigating how …
Student Interactions During Study Abroad In Jordan, Jennifer Brown, Dan Dewey, R. Kirk Belnap
Student Interactions During Study Abroad In Jordan, Jennifer Brown, Dan Dewey, R. Kirk Belnap
Faculty Publications
For many years, researchers have assumed that studying abroad produces “fluent” speakers of a given language. However, in the past several decades, researchers have recognized that learners do not always avail themselves of opportunities to interact in the target language, and even when they do, success is not guaranteed. Scholars have begun to recognize that the quality of learners’ interactions during study abroad may be more important for ultimate language gains than the quantity of language use. This qualitative study documents the interactions of 82 students of Arabic studying in Amman, Jordan, as well as the factors that influenced the …
Brother Bell’S Audience Types: Forms Of Address Among Latter-Day Saint Young Adults, Joseph A. Stanley
Brother Bell’S Audience Types: Forms Of Address Among Latter-Day Saint Young Adults, Joseph A. Stanley
Faculty Publications
In communities where potentially every member has a title (doctors, teachers, or other workplaces), it has been shown that title + last name (TLN) is typically used for older or unfamiliar addressees while first name (FN) is directed towards those who are younger or familiar (Brown & Gilman 1960). While many studies have analyzed address forms between individuals with varying status or age differences (Brown & Ford 1961; Ervin-Tripp 1971; Wood & Ryan 1991; Dickey 1997), interactions between equals remain relatively unstudied. Latter-day Saints (Mormons) are of particular interest since they commonly use address forms for other members and call …
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 …