Digital Commons Network^™

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 …

Sexuality Law (Third Edition) (2019), Arthur S. Leonard, Patricia A. Cain

Books

Legal issues arising from the sexual diversity of our society are front and center in many legal fields. The Supreme Court, which selectively controls its docket, now considers sexuality-related cases almost every term, and the pace of litigation in lower courts keeps increasing. Responding to the surge of new developments, the authors have reorganized the front end of the book to emphasize the diversity of issues by providing a chronological journey through the Supreme Court’s treatment of sexuality law issues from the middle of the twentieth century to the present. Chapters on sexual orientation and gender identity issues in the …

Landscaping For Season Long Color, Jaydee Gunnell, Sheriden M. Hansen, Linden Greenhalgh, Holly Christley

All Current Publications

This fact sheet describes plants that can give landscapes color all season long with blooms in spring, summer, fall and winter interests. It includes a listing of trees, shrubs, perennials, vines, ground covers, bulbs, and ornamental grasses.

Leadership Keys: Unlocking Doors To Success, Cindy Nelson

All Current Publications

This leadership curriculum is designed to teach leadership skills to adolescents using the leadership keys theme and fun, hands-on activities. The five lessons are intended to be used in a series, but lessons and activities may be successfully used individually.

Identifying And Preventing Porcupine Damage To Trees, Michael R. Kuhns, Megan Dettenmaier, Jessica Tegt

All Current Publications

This fact sheet describes the basic ecology and behavior of the porcupine and identifies ways to determine if porcupines are damaging trees on your property. We explain specific techniques for protecting trees and property from porcupine damage.

Bait Stations For Control Of Mexican Fruit Flies (Anastrepha Ludens), First Year, Hugh E. Conway, Guadalupe Garcia, Pedro Rendón, Christopher J. Vitek

School of Integrative Biological & Chemical Sciences (Formerly Dept. of Biology)

The Mexican fruit fly, Anastrepha ludens (Loew) (Mexfly), is a pest of economic importance with the potential to cause millions of dollars in damage to citrus and other fruits. This chapter presents the first-year results from a three-year field study (2014–2017) conducted to evaluate the effectiveness of bait stations with Spinosad embedded in a wax matrix to control Mexfly. Spinosad is produced by a naturally occurring bacteria, Saccharopolyspora spinosa, and is considered an organic insecticide acceptable for use by organic growers. The flies feed on the wax matrix, and the Spinosad acts as a stomach poison killing the flies. Each …

The Demand For Women Who Painted: Recent Art Market Trends For Female Artists Of The Premodern Era, Cristina Demiany

MA Theses

A number of events highlighting female artists who lived and worked before the year 1900 are currently appearing in the art world. In consideration of this expanding cultural activity, this paper explores recent art market behavior around premodern female painters by examining sales of their work at auction between the years 1998 and 2019. The larger questions around such an analysis include assessing if the work of premodern female artists presents a new investment opportunity for collectors, and if it could also provide a means of invigorating the Old Master market. Three case studies representing female artists from different locations, …

Museum Websites And Restitution: Rediscovering Holocaust-Era Objects In The Digital Age, Gabriella Bloom

MA Theses

Under the Third Reich, Europe experienced one of the most far-reaching examples of plunder of cultural property in modern history. While the Allies succeeded in returning many objects and artworks towards the end of the war and initially following it, many objects remained missing and hidden. The late 1990s led to a resurgence of interest in Holocaust-Era looting, resulting in a rise of cases and litigation over previously plundered objects. As many looted artworks materialized in United States museums, museums began further researching their collections’ provenance and inputting this information online. Today, most major museums have a section of their …

A Fiduciary Theory Of Prosecution, Bruce A. Green, Rebecca Roiphe

Faculty Scholarship

Scholars have failed to arrive at a unifying theory of prosecution, one that explains the complex role that prosecutors play in our democratic system. This Article draws on a developing body of legal scholarship on fiduciary theory to offer a new paradigm that grounds prosecutors’ obligations in their historical role as fiduciaries. Casting prosecutors as fiduciaries clarifies the prosecutor’s obligation to seek justice, focuses attention on the duties of care and loyalty, and prioritizes criminal justice considerations over other public policy interests in prosecutorial charging and plea-bargaining decisions. As fiduciaries, prosecutors are required to engage in an explicit deliberative process …

Latin American Racial Equality Law As Criminal Law, Tanya K. Hernandez

Faculty Scholarship

No abstract provided.

Contract Creep, Tal Kastner, Ethan J. Leib

Faculty Scholarship

Scholars and judges think they can address the multiple purposes and values of contract law by developing different doctrinal regimes for different transaction types. They think if we develop one track of contract doctrine for sophisticated parties and another for consumers, we can build a better world of contract: protecting private ordering for sophisticated parties and protecting consumers’ needs all at once. Given the growing enthusiasm for laying down these separate tracks and developing their infrastructures, this Article brings a necessary reality check to this endeavor by highlighting for scholars and judges how doctrine in contract law functions in fact: …