Digital Commons Network^™

Does Audit Committee Accounting Expertise Help To Promote Audit Quality? Evidence From Auditor Reporting Of Internal Control Weaknesses*, Ling Lei Lisic, Linda A. Myers, Timothy Seidel, Jian Zhou

Faculty Publications

In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee accounting expertise safeguards auditors from dismissal following adverse internal control opinions. Among clients with existing and likely internal control material weaknesses (as proxied by future restatements of audited financial statements), we find a greater likelihood of adverse internal control audit opinions when the audit committee has greater accounting expertise (measured by the proportion of accounting experts on the audit committee). Among all clients, we find a lower …

Information Flows Among Rivals And Corporate Investment*, Darren Bernard, Terrence Blackburne, Jacob Thornock

Faculty Publications

Using a novel pairwise measure of firms’ acquisition of rivals’ disclosures, we show that investment opportunities drive interfirm information flows. We find that these flows predict subsequent mergers and acquisitions as well as how and how much firms invest, relative to rivals. Moreover, firms’ use of rivals’ information often hinges on the similarities of their products. Our results suggest that rivals’ public information, far from being unusable, helps facilitate investment and product decisions, including acquisitions and product differentiation strategies. The findings also support a learning mechanism that could partly underlie the emerging literature on peer investment effects.

How Online Patient–Physician Interaction Influences Service Satisfaction, Yi Wu, Joseph S. Valacich, Jeffrey L. Jenkins, Kai Li

Faculty Publications

Online health interaction (OHI) is an effective and increasingly popular method for patients to access health information. Extant literature overlooks such service users’ satisfaction derived from online interactions and the measurement of OHI processes. Based on the relational communication literature and the features of OHI, the present study proposes three dimensions to conceptualize the success of OHI processes (i.e., interaction depth, information intensity, and time breadth) and explores the association between these interaction processes and service satisfaction. Further, two characteristics of OHI, namely information richness and indirect interaction, are identified as contingent factors on those proposed linkages. The research model …

Molecular Mechanism Of Cancer Susceptibility Associated With Fok1 Single Nucleotide Polymorphism Of Vdr In Relation To Breast Cancer, Sana Raza, Anupam Dhasmana, Madan Lal Brahma Bhatt, Mohtashim Lohani, Jamal M. Arif

School of Medicine Publications

Breast cancer is the leading cause of death among women worldwide. It is a multi-factorial disease caused by genetic and environmental factors. Vitamin D has been hypothesized to lower the risk of breast cancer via the nuclear vitamin D receptor (VDR). Genetic variants of these vitamin D metabolizing genes may alter the bioavailability of vitamin D, and hence modulate the risk of breast cancer. Materials and Methods: The distribution of Fok1 VDR gene (rs2228570) polymorphism and its association with breast cancer was analysed in a case–control study based on 125 breast cancer patients and 125 healthy females from North Indian …

Cognitive Checkpoint: Emerging Technologies For Biometric-Enabled Watchlist Screening, Svetlana N. Yanushkevich, Kelly W. Sundberg, Nathan W. Twyman, Richard M. Guest, Vlad P. Shmerko

Faculty Publications

This paper revisits the problem of individual risk assessment in the layered security model. It contributes to the concept of balancing security and privacy via cognitive-centric machine called an ‘e-interviewer’. Cognitive checkpoint is a cyber-physical security frontier in masstransit hubs that provides an automated screening using all types of identity (attributed, biometric, and biographical) from both physical and virtual worlds. We investigate how the development of the next generation of watchlist for rapid screening impacts a sensitive balancing mechanism between security and privacy. We identify directions of such an impact, trends in watchlist technologies, and propose ways to mitigate the …

Diversity In Peer-Advice Networks And The Emergence Of Collective Post-Adoptive Attitudes: A Multilevel Perspective, Tanner Skousen, Elena Karahanna

Faculty Publications

Implementing new enterprise information systems (EIS) has been an important, expensive, and constant problem that research has tried to solve for years. Previous implementation research offers conflicting viewpoints on the role that social influence dynamics play in implementation success. We study one social influence mechanism, namely peer-advice networks, and examine how the diversity characteristics (separation, disparity, and variety) of these networks lead to the emergence of a collective post-adoptive attitude (either resistance or support) toward a new information system. We propose a multilevel, longitudinal study using electronic medical record systems as a context to analyze the effect of diversity on …

Evaluating Theory Of Structured Experience Propositions: Effects Of Service Quality And Experience Industry Techniques On Quality Of Immediate Leisure Experiences, Gary D. Ellis, Andrew Lacanienta, Patti A. Freeman, Brian J. Hill

Faculty Publications

We tested two propositions of the Theory of Structured Experience: first, strategies used to structure experiences in the leisure industries elevate experience quality only when a threshold of service performance is met or exceeded; and second, positive relations exist among indicators of experience quality. Two teams of higher education tourists visited 23 attractions on three Hawaiian Islands. Immediately after each visit, team one (n = 4) judged the attractions based on service quality and experience structuring performance. Members of team two (n = 14) also reported the quality of their individual experiences after each visit by measuring the prevalence of …

Urban Land: Price Indices, Performance, And Leading Indicators, Mark Fitzgerald, David J. Hansen, Will Mcintosh, Barrett A. Slade

Faculty Publications

This study had two objectives: first, to evaluate the historical performance of urban land prices across 20 prominent U.S. metro markets; and second, to determine if urban land prices are a leading indicator for prices in the built environment. Using a time-varying econometric model with spatial controls, we constructed constant-quality metropolitanlevel land price indices. We found that 1) from 2000 to 2017 (18 years) national residential and commercial-industrial urban land prices appreciated by 2.08% and 1.87% annually, respectively; 2) urban land prices exhibited greater volatility compared with improved property prices; 3) in many metro markets land prices began to decline …

To Link Or Not To Link? Multiple Team Membership And Unit Performance, Eean R. Crawford, Cody J. Reeves, Greg L. Stewart, Stacy L. Astrove

Faculty Publications

Multiple team membership is common in today’s team-based organizations, but little is known about its relationship with collective effectiveness across teams. We adopted a microfoundations framework utilizing existing individual- and team-level research to develop a higher-level perspective on multiple team membership’s relationship with performance of entire units of teams. We tested our predictions with data collected from 849 primary care units of the Veterans Health Administration serving over 4.2 million patients. In this context, we found multiple team membership is negatively associated with unit performance, and this negative relationship is exacerbated by task complexity.

Best Practices For Preventing Gender Pay Disparities: A Guide From The Aicpa Women’S Initiatives Executive Committee, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

2019 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Building Bridges With Bach: Syntegration Of Music And Visual Art, Tara L. Carpenter, Brittany Nixon May

Faculty Publications

No abstract provided.

Shadow It Use, Outcome Effects, And Subjective Performance Evaluation, Drew Allen, F. Greg Burton, Steven D. Smith, David A. Wood

Faculty Publications

The use of shadow IT (information technology systems not sanctioned or monitored by a company’s IT department) may be seen as either a form of organizational misbehavior or proactive and creative problem-solving. We examine whether these differing possible perceptions have implications for the subjective evaluation of subordinate performance. In our experiment, participants choose whether to award a bonus to an employee when different IT systems are used (normal vs. shadow IT) across different outcome levels (high vs. low outcomes). We find that employees using shadow IT are less likely to receive the bonus in both high and low outcome conditions …

The Effects Of Different Types Of Internal Controls On Employee Self-Control, Drew Allen, William G. Heninger, Scott L. Summers, David A. Wood

Faculty Publications

One key reason companies implement internal controls is to reduce the likelihood of unethical behavior. Yet, research on ego depletion from psychology suggests that some controls may cause reductions in employees’ self-control, which could lead to increases in unethical behavior. Therefore, this study examines how different types of controls—namely preventive, detective with immediate feedback, and detective with delayed feedback—impact self-control and ethical judgments. Based on the results of three different experiments with 462 participants, we find no significant relation between self-control and the types of internal controls tested. Furthermore, we find that the types of controls tested have no effect …

Income Smoothing And The Usefulness Of Earnings For Monitoring In Debt Contracting, Peter Demerjian, John Donovan, Melissa F. Lewis-Western

Faculty Publications

We investigate whether income smoothing affects the usefulness of earnings for contracting through the monitoring role of earnings-based debt covenants. First, we examine initial contract design and predict that income smoothing will increase (decrease) the use of earnings-based covenants if income smoothing improves (reduces) the usefulness of earnings to monitor borrowers. We find that private debt contracts to borrowers with greater income smoothing are more likely to include earnings-based covenants. A structural model that explores the cause of this relationship provides evidence that smoothing improves the ability of earnings to reflect credit risk. Second, we examine technical default following contract …

2019 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Research Opinion: A Storyteller’S Guide To Problem-Based Learning For Information Systems Management Education, David Michael Hull, Paul Benjamin Lowry, James Eric Gaskin, Kristijan Mirkovski

Faculty Publications

More than a decade ago, Lowry & Turner (2005) provided evidence-based recommendations regarding what students of information systems (IS) management education should learn and how should they learn it. Although their recommendations for how IS management should be taught remain valid, these recommendations need to be updated to account for recent advances in technologies that enable multimedia learning. Promoters of such technologies promise enhanced cognitive and behavioural outcomes, but this promise remains unreached, reflecting the underdeveloped literature of multimedia-enabled learning. To help attain this promise and rejuvenate the multimedia-learning literature, we offer a roadmap for new areas of research that …

Framework Of Affordances For Virtual Reality And Augmented Reality, Jacob H. Steffen, James E. Gaskin, Thomas O. Meservy, Jeffrey L. Jenkins, Iopa Wolman

Faculty Publications

Virtual reality (VR) and augmented reality (AR) technologies continue to grow and present possibilities to change the ways we learn, accomplish tasks, and interact with the world. However, widespread adoption has continually languished below purported potential. We suggest that a more complete understanding of the underlying motives driving users to take advantage of VR and AR would aid researchers by consolidating fragmented knowledge across domains and by identifying paths for additional inquiry. Additionally, practitioners could identify areas of unmet motives for using VR and AR. To examine the motives for virtualization, we draw upon Gibson’s seminal work on affordances to …

The Relationship Between Academic Stress And Adolescents’ Problematic Smartphone Usage, Ting-Ting Xu, Hai-Zhen Wang, Winny Fonseca, Marc A. Zimmerman, Detlef H. Rost, James Gaskin, Jin-Liang Wang

Faculty Publications

Background: Problematic smartphone usage among adolescents and young adults is a growing concern.

Objective: The purpose of this study was to investigate whether depressive symptoms mediate the relationship between academic stress and problematic smartphone usage, and, more importantly, whether problem-focused coping moderates the association between academic stress and depressive symptoms.

Method: The sample comprised of 316 middle school students (46.8% males, M¼13.74 years old, SD¼0.87) in Southwest China. The results showed that depressive symptoms mediated the association between academic stress and problematic smartphone usage.

Results: This indirect relationship was conditioned by the degree of problem-focused coping. Specifically, those with lower …

Who Finances Durable Goods And Why It Matters: Captive Finance And The Coase Conjecture, Justin Murfin, Ryan Pratt

Faculty Publications

We propose that, by financing their own product sales through captive finance subsidiaries, durable goods manufacturers commit to higher resale values for their products in future periods. Using data on captive financing by the manufacturers of heavy equipment, we find that captive-backed models have lower price depreciation. The evidence is consistent with captive finance helping manufacturers commit to ex-post actions that support used machine prices. This, in turn, conveys higher pledgeability for captive-backed products, even for individual machines financed by banks. Although motivated as a rent-seeking device, captive financing generates positive spillovers by relaxing credit constraints.

Embracing Wobble: Exploring Novice Teachers’ Efforts To Enact Dialogic Literacy Instruction, Trevor Thomas Stewart, Dawan Coombs, Bob Fecho, Todd Hawley

Faculty Publications

By mid-January, Leah (all names are pseudonyms), a first-year high school English teacher, recognized the need to provide more support for students struggling to meet state reading and writing standards. In spite of her efforts to support students’ literacy development by working from a dialogical stance that brings English content into dialogue with students’ lives (Fecho, 2011), some of her students were still not passing the statewide assessments. Leah shared her concerns with a veteran teacher who told her that he employed a remediation practice common at their school, which required students earning Ds or Fs to participate in additional …

Burnout: Moving Beyond The Status Quo, Renzo Bianchi, Irvin Sam Schonfeld, Éric Laurent

Publications and Research

Burnout has been defined as a job-induced syndrome combining emotional exhaustion, depersonalization/cynicism, and a sense of reduced personal accomplishment. In this article, we expand on past analyses of burnout by reviewing key, yet overlooked, problems affecting the construct. We concomitantly examine the implications of these problems for the overall validity of burnout research. Our work shows that burnout research is undermined by 4 main problems. First, what constitutes a case of burnout is unclear. Second, the basic conceptualization and operationalization of burnout are ill aligned. Third, burnout is unlikely to be the specifically job-induced syndrome it has been posited to …

"Must Be Heavyset": Casting Women, Fat Stigma, And Broadway Bodies, Ryan Donovan

Publications and Research

This article surveys how contemporary Broadway musicals cast fat women and focuses on Hairspray. The use of fat suits and contractual weight clauses figure into the discussion of fat stigma and casting practices. Seemingly body-positive musicals both celebrate and undermine the identities staged in them.

The Ties That Bind: Is Faith A Global Force For Good Or Ill In The Family?, W. Bradford Wilcox, Laurie Derose, Jason S. Carroll

Faculty Publications

Does religion foster solidarity—or fuel conflict and inequality? Today’s headlines suggest the answer is “yes” to both. Yes, as Emile Durkheim taught us, religion can be and is a force for solidarity, but at the same time, as Max Weber taught us, religion can be and is also a force for conflict and inequality. In The Ties that Bind, we consider a more specific question: is religion a force for good or ill in families around the globe?

Faith, Feminism, And Marriage: Institutions, Norms, And Relationship Quality, Jason S. Carroll, Spencer James, W. Bradford Wilcox, Richard Reeves, Laurie Derose

Faculty Publications

In this essay, we explore the links between religion and relationship quality for cohabiting and married couples. Our evidence from an 11-country sample suggests men and women in highly religious couples enjoy significantly higher levels of relationship quality and sexual satisfaction. Joint decision-making, however, is higher among men in shared secular relationships and women in highly religious relationships, compared to their peers in less/mixed religious couples. We also find a J-Curve in overall relationship quality for women such that women in shared secular, progressive relationships enjoy comparatively high levels of relationship quality, women in the ideological and religious middle report …

Collection Weeding: Breaking New Ground With Innovative Processes And Tools, Gregory M. Nelson, David Pixton, Megan Frost, Dan Broadbent, Michael C. Goates

Faculty Publications

• Intro
• Criteria
• Tools
• Feedback
• Lessons Learned

Is It The Sex, The Romance, Or The Living Together? The Differential Impact Of Past Sexual, Romantic, And Cohabitation Histories On Current Relationship Functioning, Dean M. Busby, Brian J. Willoughby, Melissa L. Mcdonald

Faculty Publications

Before their current relationship, individuals may have had a variety of previous relationships such as romantic relationships, sexual relationships, and cohabiting relationships. In this study, we explored the common or shared influence of these 3 types of previous relationships, and the unique influence of each type, on current relationship functioning. With a sample oof more than 4,000 individuals we found that there was a significantly negative shared influence for previous romantic, sexual, and cohabitation relationships on current relationship attitudes, sexual satisfaction, commitment, and stability. The effects were largely similar for women and for men. It appears that on average the …

Longitudinal Influence Of Shared Marital Power On Marital Quality And Attachment Security, Nathan D. Leonhardt, Brian J. Willoughby, W. Justin Dyer, Jason S. Carroll

Faculty Publications

Spouses perceiving that they have shared power in marriage has been linked to higher marital quality and attachment security. Existing research, however, is limited in assessing how these perceptions influence both spouses and whether these influences endure over time. To address these limitations, we analyzed the longitudinal relationship reports from 319 couples from the Flourishing Families Project (FFP) to estimate biyearly (Waves 1, 3, and 5) and yearly (Waves 3–5) longitudinal actor-partner interdependence models. Reporting shared power in marriage was linked to the actors’ higher marital quality and lower attachment insecurity over time (although less consistently for attachment insecurity). Longitudinal …

Legal Reasoning Case Files (2019), Kris Franklin

Books

Legal Reasoning Case Files is designed to build legal analysis skills through hands-on work that reflects what lawyers do every day. Using realistic materials drawn from core legal topics, law students are guided to produce real-life documents while learning to reflect more deeply on what it actually means to think and work "like a lawyer.”

Each case file includes a set of practice-based documents, a narrowly-tailored assignment constructed to highlight application of legal rules to complex factual scenarios, commentary to guide users in working through the problem, and an example of how the legal principles at issue might be tested …

Citizen Capitalism: How A Universal Fund Can Provide Influence And Income To All (2019), Lynn A. Stout, Sergio Gramitto, Tamara Belinfanti

Books

Corporations have a huge influence on the life of every citizen--this book offers a visionary but practical plan to give every citizen a say in how corporations are run while also gaining some supplemental income. It lays out a clear approach that uses the mechanisms of the private market to hold corporations accountable to the public.

This would happen through the creation of what the authors call the Universal Fund, a kind of national, democratic, mega mutual fund. Every American over eighteen would be entitled to a share and would participate in directing its share voting choices. Corporations and wealthy …