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2015

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The Role Of Mobile-Computing Self-Efficacy In Consumer Information Disclosure, Mark J. Keith, Jeffry Babb, Paul Benjamin Lowry, Christopher Furner, Amjad Abdullat Jan 2015

The Role Of Mobile-Computing Self-Efficacy In Consumer Information Disclosure, Mark J. Keith, Jeffry Babb, Paul Benjamin Lowry, Christopher Furner, Amjad Abdullat

Faculty Publications

Smartphones are increasingly penetrating business and consumer markets, and mobile applications (apps) have engendered a large and innovative market. Whereas apps are useful, they also present new forms of privacy risk associated with users’ personal and location data. However, these dangers do not appear to increase the perceived risk or reduce the trust consumers demonstrate when using apps. Many information technology (IT) trust indicators are well documented, such as the quality of the IT, trust assurances, brand recognition and social influences. However, these traditional indicators appear to have a lesser impact on the adoption of mobile commerce via apps because …

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New Slaves: Kanye West, Brad Paisley, And Contemporary Confederate-Flag Discourse In Popular Music Iconography, Kenneth Hartvigsen Jan 2015

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.

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Recent Developments In Administrative Law: The Tremors Of Two March 9, 2015 Supreme Court Decisions, Part Ii: Association Of American Railroads, Peter L. Strauss Jan 2015

Recent Developments In Administrative Law: The Tremors Of Two March 9, 2015 Supreme Court Decisions, Part Ii: Association Of American Railroads, Peter L. Strauss

Faculty Scholarship

Two decisions of the United States Supreme Court announced March 9, unanimous in reversing what had been surprising and potentially disruptive administrative law decisions by the United States Court of Appeals for the D.C. Circuit, could themselves portend rather striking changes in American administrative law. This essay considers Department of Transportation v. Association of American Railroads, which opens for decision on remand important constitutional questions about the structures Congress employs for hybrid public private bodies like AMTRAK, the United States Postal Service, and the Federal Open Market Committee. (See p. 4 above for analysis of Perez, Secretary of Labor …

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Insights Into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, Steven M. Glover Jan 2015

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 …

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The Effect Of Information Choice On Auditors’ Judgments And Confidence, Steven D. Smith, William B. Tayler, Douglas F. Prawitt Jan 2015

The Effect Of Information Choice On Auditors’ Judgments And Confidence, Steven D. Smith, William B. Tayler, Douglas F. Prawitt

Faculty Publications

Previous research finds that individuals place more weight on information when they choose to obtain it than when they acquire it without explicit choice. We examine whether litigation risk and auditor experience influence auditors’ susceptibility to this information choice effect. In our experiment, auditor participants evaluate the likelihood of an inventory obsolescence issue for a hypothetical client subsidiary. We find that in a high litigation risk setting, less-experienced auditors weight information they choose to acquire more heavily than do less-experienced auditors who acquire the same information without choice. Further, we predict and find that auditors choosing to acquire information are …

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Controls And The Asymmetric Stickiness Of Norms, Scott A. Emett, Ronald N. Guymon, William B. Tayler, Donald Young Jan 2015

Controls And The Asymmetric Stickiness Of Norms, Scott A. Emett, Ronald N. Guymon, William B. Tayler, Donald Young

Faculty Publications

This study investigates how formal control systems and the behavior of peers influence behavior in accounting settings. We manipulate formal controls and peer behavior (social norms) in a laboratory experiment, allowing us to precisely investigate the interactive effect of these two factors on behavior. We provide evidence that weak controls lead to more socially-interested behavior, while strong controls lead to more self-interested behavior. We also provide evidence that individuals conform more to social norms that conflict with the behavior that formal controls induce. Finally, we find that individuals preferentially attend and conform to the self-interested actions of peers (as opposed …

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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 Jan 2015

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 …

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The Usefulness Of Historical Accounting Reports, Michael S. Drake, Darren T. Roulstone, Jacob Thornock Jan 2015

The Usefulness Of Historical Accounting Reports, Michael S. Drake, Darren T. Roulstone, Jacob Thornock

Faculty Publications

In this study we investigate the usefulness of historical accounting reports(10-Ks and 10- Qs) by examining four settings where we expect investors to acquire historical reports in order to obtain qualitative and quantitative information that contextualizes and conditions information released in the current period. Using a novel dataset that tracks user requests for accounting reports stored in the SEC EDGAR database, we find that requests for historic reports during the fiscal year are positively associated with financial reporting complexity and that requests around earnings announcements are positively associated with accounting discretion and negative earnings shocks (particularly for conservative firms). Finally, …

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March Market Madness: The Impact Of Value-Irrelevant Events On The Market Pricing Of Earnings News*, Michael S. Drake, Kurt H. Gee, Jacob Thornock Jan 2015

March Market Madness: The Impact Of Value-Irrelevant Events On The Market Pricing Of Earnings News*, Michael S. Drake, Kurt H. Gee, Jacob Thornock

Faculty Publications

Each year, the NCAA basketball tournament (March Madness) is a daytime distraction for millions of people, providing a largely exogenous shock to investor attention. We investigate whether March Madness influences the market response to earnings by diverting investor attention away from earnings news. We find that the price reaction to earnings news released during March Madness is muted. This result generally holds across several samples and additional analyses. We also find that the result is more muted for low institutional ownership firms, consistent with the effect being driven by less-sophisticated investors. Furthermore, we find that it takes the market 30 …

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Experiential Learning In Personal Finance: A Principles And Applications Based Approach, James C. Brau, Jacob K. Nielson, Bryan L. Sudweeks Jan 2015

Experiential Learning In Personal Finance: A Principles And Applications Based Approach, James C. Brau, Jacob K. Nielson, Bryan L. Sudweeks

Faculty Publications

This paper discusses the need for increased financial literacy among college-aged students and then presents and analyzes a personal finance class taught at a large, private university. The course is designed around five characteristics which, when combined, result in a high value-added pedagogy. These characteristics are the following: a humanistic approach to personal finance, a principles-based approach, an applications-based curriculum, a partnership with Intuit's Quicken, and a serviceteaching requirement. With a track record of over a dozen years and 3,128 students, the course continues to be one of the best-rated courses among both students and alumni.

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“Not Now:” Using Fmri And Eye Tracking To Improve The Timing Of Security Messages, Bonnie Brinton Anderson, Anthony Vance, C. Brock Kirwan, Jeffrey Jenkins Jan 2015

“Not Now:” Using Fmri And Eye Tracking To Improve The Timing Of Security Messages, Bonnie Brinton Anderson, Anthony Vance, C. Brock Kirwan, Jeffrey Jenkins

Faculty Publications

Users remain a weak link in computer security due, in part, to their level of security message disregard. We examine how dual-task interference (DTI) influences fine motor control in the brain in response to security messages, allowing us to develop measures of DTI using mouse-cursor tracking and mobile indicators (e.g., accelerometer and geolocation data) for desktop and mobile devices, respectively.

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Media Capabilities That Support Identity Communication In Virtual Teams, David W. Wilson, Sherry M. B. Thatcher, Susan A. Brown Jan 2015

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 …

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The Role Of Stress And Motivation In Problematic Smartphone Use Among College Students, Jin-Liang Wang, Hai-Zhen Wang, James Gaskin, Li-Hui Wang Jan 2015

The Role Of Stress And Motivation In Problematic Smartphone Use Among College Students, Jin-Liang Wang, Hai-Zhen Wang, James Gaskin, Li-Hui Wang

Faculty Publications

Although numerous studies have examined factors that influence problematic smartphone use, few have investigated the interactions between different types of motivation and psychosocial well-being factors in facilitating problematic smartphone use. Thus, this study analyzed the moderating role of perceived stress on the relationship between entertainment or escapism motivation and problematic smartphone use. Using a sample of 600 typical smartphone users (Chinese college students) we found: (1) Perceived stress moderates the relationship between entertainment motivation and problematic smartphone use, and between escapism motivation and problematic smartphone use among users scoring high on problematic use; (2) perceived stress moderated the relationship between …

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Behaviorally Measuring Ease-Of-Use By Analyzing Users’ Mouse Cursor Movements, Jeffrey L. Jenkins, Joseph S. Valacich Jan 2015

Behaviorally Measuring Ease-Of-Use By Analyzing Users’ Mouse Cursor Movements, Jeffrey L. Jenkins, Joseph S. Valacich

Faculty Publications

Ease-of-use—the extent to which a technology is free of effort—is a hallmark of many successful websites and is a predictor of important user outcomes including intentions to use a system and a system’s perceived usefulness. We propose a behavior-based measure of ease-of-use based on the analysis of users’ mouse cursor movements. As a basis for this measure, we explain how ease-of-use influences the precision of users’ mouse cursor movements, extending Attentional Control Theory and the Response Activation Model. We propose two mousing statistics—Normalized Area under the Curve and Normalized Additional Distance—and predict that they are correlated with PEOU and can …

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A Multi-Experimental Examination Of Analyzing Mouse Cursor Trajectories To Gauge Subject Uncertainty, Jeffrey L. Jenkins, Ross Larsen, Robert Bodily, Daniel Sandberg, Parker Williams, Steve Stokes, Spencer Harris, Joseph S. Valacich Jan 2015

A Multi-Experimental Examination Of Analyzing Mouse Cursor Trajectories To Gauge Subject Uncertainty, Jeffrey L. Jenkins, Ross Larsen, Robert Bodily, Daniel Sandberg, Parker Williams, Steve Stokes, Spencer Harris, Joseph S. Valacich

Faculty Publications

Providing information online is pervasive in human-computer interactions. While providing information, people may deliberate their responses. However, organizations only receive the end-result of this deliberation and therefore have no contextual information surrounding the response. One type of contextual information includes knowing people’s response uncertainty while providing information. Knowing uncertainty allows organizations to weigh responses, ask follow-up questions, provide assistance, or identify problematic instructions or responses. This paper explores how mouse cursor movements may indicate uncertainty in a human-computer interaction context. Specifically, it hypothesizes how uncertainty on multiple-choice questions influences a mouse-movement statistic called area-under-the-curve (AUC). We report the result of …

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