Digital Commons Network^™

The Poor And The Needy In The Book Of Isaiah, Dana M. Pike

Faculty Publications

When we read Jesus’s pronouncement in 3 Nephi that “great are the words of Isaiah” (3 Nephi 23:1), prophecies about the Messiah and the scattering and gathering of Israel are what may quickly come to mind. However, the book of Isaiah also contains important passages addressing the treatment of the poor and needy. These passages, which particularly focus on one of the many social ills in ancient Israelite society, range from condemning the unrighteous treatment of the poor to promising how the Lord will (eventually) deliver them.1

Repeated Word Production Is Inconsistent In Both Aphasia And Apraxia Of Speech, Tyson G. Harmon, Katarina L. Haley, Kevin T. Cunningham, Adam Jacks, Jessica D. Richardson, Peter E. Turkeltaub

Faculty Publications

Purpose: There is persistent uncertainty about whether sound error consistency is a valid criterion for differentiating between apraxia of speech (AOS) and aphasia with phonemic paraphasia. The purpose of this study was to determine whether speakers with a profile of aphasia and AOS differ in error consistency from speakers with aphasia who do not have AOS. By accounting for differences in overall severity and using a sample size well over three times that of the largest study on the topic to date, our ambition was to resolve the existing controversy.

Method: We analyzed speech samples from 171 speakers …

Spoken Discourse Assessment And Analysis In Aphasia: An International Survey Of Current Practices, Tyson G. Harmon, Brielle C. Stark, Manaswita Dutta, Laura L. Murray, Davida Fromm, Lucy Bryant

Faculty Publications

Purpose

Spoken discourse analysis is commonly employed in the assessment and treatment of people living with aphasia, yet there is no standardization in assessment, analysis, or reporting procedures, thereby precluding comparison/meta-analyses of data and hindering replication of findings. An important first step is to identify current practices in collecting and analyzing spoken discourse in aphasia. Thus, this study surveyed current practices, with the goal of working toward standardizing spoken discourse assessment first in research settings with subsequent implementation into clinical settings.

Method

A mixed-methods (quantitative and qualitative) survey was publicized to researchers and clinicians around the globe who have collected …

Kinematic And Acoustic Changes To Vowels And Diphthongs In Bite Block Speech, Christopher Dromey, Michelle Richins, Tanner Low

Faculty Publications

Purpose: We examined the effect of bite block insertion (BBI) on lingual movements and formant frequencies in corner vowel and diphthong production in a sentence context. Method: Twenty young adults produced the corner vowels (/u/, /ɑ/, /æ/, /i/) and the diphthong /ɑɪ/ in sentence contexts before and after BBI. An electromagnetic articulograph measured the movements of the tongue back, middle, and front. Results: There were significant decreases in the acoustic vowel articulation index and vowel space area following BBI. The kinematic vowel articulation index decreased significantly for the back and middle of the tongue but not for the front. There …

A Longitudinal Study Of Interprofessional Education In Graduate Students From Rehabilitation Sciences, Sarah Elkington, Connie Summers, Celia Pechak, Patricia Lara, Francesca Hernandez

Faculty Publications

• Date Presented Accepted for AOTA INSPIRE 2021 but unable to be presented due to online event limitations. A longitudinal study evaluated the effects of interprofessional education (IPE) experiences on 71 rehabilitation science graduate students' perceptions of interprofessional collaboration (IPC). Physical therapy, OT, and speech-language pathology students rated their perceptions of IPC and their knowledge of other disciplines' roles across their first year of graduate school. IPE experiences are an important aspect of professional preparation. Primary Author and Speaker: Sarah Elkington Contributing Authors: Connie Summers, Celia Pechak, Patricia Lara, and Francesca Hernandez

Vaccine Skeptical Mothers In The Upper Midwest And Their Kitchen-Based Care Practices, Kimberly Allison Haarstick

Sociology and Anthropology

While many Americans view vaccination and medical intervention as benefits to society and for the greater good, vaccine skeptical mothers not only reject vaccinations but most biomedical interventions as well. In place of biomedical interactions vaccine skeptical mothers here focused on daily care practices centered around a healthy diet and eating whole foods. Further, they then create alternative forms of care that are founded in their kitchens and based on their own expertise as mothers, rather than with the expertise of biomedical experts. Based on nineteen months of in-person and virtual ethnographic research in a mid-size Upper Midwestern city in …

Logistics Of North Dakota State Local Food System: An Empirical Study To Measure Local Food Supply And Demand For Regional Food Hub Feasibility Study, Hamad Alqublan

Transportation Logistics and Finance

Because North Dakota (ND) is one of only four states that do not have a food hub, the purpose of the regional food hub feasibility study was to empirically evaluate whether the ND local food system needs a food hub from a supply and demand perspective. The 21st century has shifted American agriculture and rural life. The number of small and mid-sized farms decreases while the number of more significant farms increases. The food hubs concept has become an increasingly popular response to this agricultural problem. Food hubs cover the gap between farmers and markets and add value to the …

What Can Vowel Formant Trajectories Tell Us About Language Change?, Joseph A. Stanley

Faculty Publications

Recent Developments

Easier to extract trajectory data:

• FAVE is good, but only returns 5 points, English-only
• Fast Track has more gradience, cleaner, any language.

Easier to analyze trajectory data:

• Generalized additive mixed effects models
• "Difference smooths” can tells us where along the trajectory we see statistical significance between two curves.

We can analyze the trajectories themselves , rather than properties about them.

Overview

Vowel shifts may involve changes in trajectory:

• Data: sociolinguistic interviews in Cowlitz County
• Phenomenon: The “Elsewhere Shift”

Vowel shift might night involve changes in trajectory:

• Data: Legacy linguistic atlas interviews in the South
• Phenomenon: Southern Vowel Shift …

K-12 Blended Teaching Skills And Abilities: An Analysis Of Blended Teaching Artifacts, Cecil R. Short, Charles R. Graham, Emily Sabey

Faculty Publications

Several professional organizations, non-profit groups, and researchers have provided K–12 blended teaching (BT) competencies; however, few of these have connected competencies to concrete practices. This analysis used a set of research-based BT dispositions, technology skills, and competencies (i.e., proficiencies) to analyze a representative sample of 959 artifacts focused on BT practices to uncover the proficiencies important to K–12 BT. The dispositions recognized for BT appeared in 87.9% of the artifacts, personalization competencies in 58.3%, technology skills in 54.0%, data practices in 46.0%, implementation competencies in 37.1%, online integration competencies in 30.4%, and online interaction competencies in 5.6%. Each of these …

Validating A Blended Teaching Readiness Instrument For Primary/Secondary Preservice Teachers, Douglas E. Archibald, Charles R. Graham, Ross Larsen

Faculty Publications

Blended learning is the fastest growing teaching modality in North America and much of the world. However, research and training in blended learning are far outpaced by its usage. To remedy this gap, we developed a competency framework and Blended Teaching Readiness Instrument (BTRI) to help teachers and researchers evaluate teacher readiness for blended environments. The purpose of this research is to show that the blended teaching readiness model and accompanying BTRI are reliable for use with teacher candidates both before and after going through a blended teaching course. This knowledge would allow researchers and practitioners to have greater confidence …

Preparing Teachers To Teach In K-12 Blended Environments: A Systematic Mapping Review Of Research Trends, Impact, And Themes, Cecil R. Short, Charles R. Graham, Theresa Holmes, Laura Oviatt, Hannah Bateman

Faculty Publications

No abstract provided.

Surrogation Fundamentals: Measurement And Cognition, Paul Black, Thomas Meservy, William B. Tayler, Jeffrey O. Williams

Faculty Publications

Measurement is a fundamental part of accounting. A primary purpose of measurement is to provide more concrete representations of abstract strategic objectives. A potential consequence of using measures to proxy for less-tangible strategic constructs is the tendency for managers to fall prey to surrogation, losing sight of strategic constructs and behaving as though measures are the constructs of interest. We show that surrogation is a nonconscious process. We also extend understanding of the conditions necessary for surrogation to occur by showing that mere awareness of measurement (even absent compensation) is sufficient to induce surrogation. These findings have implications for any …

Do We Matter? The Attention Policy Makers, Academics, And The General Public Give To Accounting Research, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, David A. Wood

Faculty Publications

Many question the value of accounting scholarship to society. We compared the attention the general public, policy makers, and academics give to academic accounting research relative to other business disciplines and other more general disciplines (economics, psychology, and other sciences). The results indicate that accounting research receives significantly less attention from the general public than all other disciplines and also performs relatively poorly in receiving policy makers’ attention compared to both economics and finance. Articles in other disciplines’ elite journals cite relatively little of accounting’s elite-level publications, but non-elite journal articles cite accounting research in similar numbers to other disciplines. …

Prepare For Takeoff: Improving Asset Measurement And Audit Quality With Drone-Enabled Inventory Audit Procedures, Margaret H. Christ, Scott A. Emett, Scott L. Summers, David A. Wood

Faculty Publications

Auditors increasingly employ technologies to improve audit quality. Using a design science approach, we examine whether using drones and automated counting software can improve audit quality and thereby improve financial reporting. We assess three dimensions of audit quality—efficiency, effectiveness, and quality of audit documentation. We provide evidence that auditors can perform inventory counts with these technologies much more efficiently than they can with manual techniques, decreasing count time in our study from 681 hours to 19 hours. At the same time, auditors can maintain or improve audit effectiveness with these technologies, decreasing error rates in our study from 0.15% to …

New Frontiers For Internal Audit Research, Margaret H. Christ, Marc Eulerich, Ronja Krane, David A. Wood

Faculty Publications

Internal audit provides useful and valuable services to organizations and research has established its importance in improving corporate governance. However, the body of internal audit research is still small. Further, there are many new and emerging topics for which little is known and practitioners would like guidance. Based on surveys, interviews, and discussions with practitioners, we identify three broad areas for additional research: information technology, staffing and personnel development, and agile auditing. In each area, we describe the current practices and discuss the relevant accounting literature, noting gaps where additional inquiry is needed. We also provide a list of testable …

Internal Audit Stigma Impairs Internal Audit Outcomes, Marc Eulerich, Joleen Kremin, K. Kelli Saunders, David A. Wood

Faculty Publications

Prior research finds that the internal audit function (IAF) plays a critical role in organizations, yet there is still a stigma toward the profession. We examine how this stigma affects internal audit outcomes, using three different data sources: survey results from parts of Europe and the United States and an experiment. We find that when practicing internal auditors in parts of Europe and the U.S. believe there is a negative stigma about internal auditing, they report negative work outcomes, including less ability to add value, less influence in the organization, more resistance to implementing their recommendations, and more pressure to …

Implicit Attitudes And U.S. Tax Professionals’ Reliance On Offshore Tax Professionals’ Recommendations, Brian C. Spilker, Bryan W. Stewart, David A. Wood

Faculty Publications

Large accounting firms offshore a significant amount of tax work to professionals in India. Prior research suggests that individuals can have negative implicit attitudes toward people from different nationalities and that negative implicit attitudes can have undesired consequences. In this study, we measure a sample of U.S. tax professionals’ implicit attitudes toward Indian persons using an implicit association test (IAT) and assess whether the U.S. tax professionals respond differently to work produced by Indian versus U.S. tax professionals and whether implicit attitudes affect the U.S. professionals’ assessments of Indian tax professionals’ work product. We document that participants in our study …

Are Internal Audits Associated With Reductions In Perceived Risk?, Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood

Faculty Publications

We examine whether internal auditing provides value to organizations by reducing risk. We compare the changes in risks between audited business units and matched non-audited units within the same company. This design allows us to isolate the importance of an internal audit while holding constant changes in risk due to the organization and time period. Based on ratings from the heads of audited and non-audited units, we find that managers of audited units perceive a greater decline in risk as well as a greater increase in performance compared to managers of non-audited units. We also find that companies that have …

The Effect Of Amplification On Cortical Synchrony In Children With Auditory Neuropathy Spectrum Disorder, Garrett Cardon, Anu Sharma

Faculty Publications

Objective: The benefit of hearing aids as a clinical intervention strategy for children with Auditory Neuropathy Spectrum Disorder (ANSD) remains controversial. The goal of this study was to determine whether amplification through hearing aid use increased cortical phase synchrony in children with ANSD. Design: Using inter-trial coherence (ITC) of the EEG signal as a measure of cortical phase-locking, we examined differences in cortical phase synchrony in children with ANSD using both cross-sectional and longitudinal designs. Study Sample: Participants in the cross-sectional and longitudinal portions of the study included 58 and 16 children with clinical diagnoses of ANSD, respectively. Results: Results …

Earnings Announcement Delays And Implications For The Auditor-Client Relationship, Kimball Chapman, Michael S. Drake, Joseph Schroeder, Timothy Seidel

Faculty Publications

We examine whether delays in the expected release of annual earnings have implications for the future auditor-client relationship. Managers have strong incentives to release earnings on schedule and auditors play an important role in helping their clients avoid costly earnings announcement delays. We find an increased likelihood of subsequent auditor-client realignments after earnings announcement delays. We further find that clients changing auditors realign with audit firms that better meet their earnings announcement timing demands without any evidence of a significant compromise to the reliability of the financial statement numbers in the earnings announcement. Our results help inform regulatory concerns about …

Anonymous Equity Research, Travis Dyer, Eunjee Kim

Faculty Publications

Crowdsourced financial information platforms often allow content contributors to publish equity research anonymously. This study examines whether investors value or discount information in anonymous equity research. In the short window around research releases, we find that investors’ stock price reaction to anonymous research is muted in comparison to nonanonymous research. Consistent with credibility concerns influencing investor response, we document that this discount to anonymous research dissipates as the monitoring of content contributors intensifies and as authors develop a reputation for high-quality reporting. In addition, we perform a content analysis on the research reports and find that the muted market reaction …

The Effect Of New Accounting Standards On The Performance Of Quantitative Investors*, Travis Dyer, Nicholas Guest, Jia Yin (Elisha) Yu

Faculty Publications

Quantitative investing relies on stable data generating processes and limited human involvement, which could create lower flexibility in the face of changing economic conditions. In this study, we examine quantitative investors’ ability to navigate a common and material change to the financial data generating process: new accounting standards. We find that returns of quantitative mutual funds temporarily decrease following the implementation of standards that change the definition of key accounting variables. The lower performance we document is relative to more traditional “discretionary” funds that rely heavily on human skill and judgment to make day-to-day investment decisions. Our result is predictably …

Blockchain Technology: A Survey Of Croatian Business Leaders, Dražen Zec, William G. Heninger

Faculty Publications

Blockchain or distributed ledger technology emerged over ten years ago as the underlying technology of bitcoin. Blockchain is a special kind of database with individual records or blocks linked together in a sequential list called chain of blocks. These records are validated by multiple nodes in peer-to-peer networks and they are immutable. It is a decentralized system, with no need for intermediaries where all decisions are made using different consensus mechanisms. High expectations from blockchain technology, combined with a lack of deeper knowledge about the technology are expressed in the results from the survey conducted on a sample of Croatian …

Determinants And Consequences Of Noncompliance With The 2013 Coso Framework, Kunsu Park, Juan Qin, Timothy Seidel, Jian Zhou

Faculty Publications

The Securities and Exchange Commission (SEC) requires firms to use a ‘‘suitable framework” as a basis for evaluating the effectiveness of internal control over financial reporting. The COSO 1992 framework was the most commonly used suitable framework until it was superseded by the COSO 2013 framework. Because strict compliance with the updated framework was not enforced by regulatory authorities, a nontrivial number of firms did not comply in a timely fashion. We investigate determinants and consequences of noncompliance with the COSO 2013 framework following the supersession of the COSO 1992 framework. We find that noncompliance is positively associated with proxies …

Perceptions Of Tone At The Top From The Inside: Insights Into Audit Pricing, Jace Garrett, Rani Hoitash, Douglas F. Prawitt

Faculty Publications

Tone at the top plays an important role in entities’ internal control over financial reporting (ICFR) and in auditors’ planning and risk assessment decisions. Using a novel measure based on employee perceptions, we find that strong tone at the top is associated with reduced audit pricing and that this relation holds even for firms that report effective ICFR. This relation is stronger when employees’ tone perceptions are more consistent throughout the organization, when accounting is more complex, and when earnings manipulation risk is higher. We also find that strong tone is negatively associated with the incidence of reported material weaknesses …

Issues Related To The Assessment Of The Effectiveness Of Management Review Controls: Roundtable Summary, Douglas F. Prawitt

Faculty Publications

The Center for Audit Quality and the Financial Education & Research Foundation(FERF) of Financial Executives International (FEI) commissioned John Fogarty, Mark Beasley and Doug Prawitt to conduct an independent qualitative research study on Internal Control over Financial Reporting (ICFR) management review controls (MRCs), Perspectives on Management Review Controls: Challenges and Solutions (the Research Report). The research focused on subjective, judgmentbased MRCs. Through a series of detailed, semistructured interviews with preparers – in particular the control owners and control performers – the researchers gathered perspectives on how management determines what constitutes effective design, precision, implementation, execution and documentation of MRCs. The …

Active Choice, Implicit Defaults, And The Incentive To Choose, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian

Faculty Publications

Home-delivered prescriptions have no delivery charge and lower copayments than prescriptions picked up at a pharmacy. Nevertheless, when home delivery is offered on an opt-in basis, the take-up rate is only 6%. We study a program that makes active choice of either home delivery or pharmacy pick-up a requirement for insurance eligibility. The program introduces an implicit default for those who don’t make an active choice: pharmacy pickup without insurance subsidies. Under this program, 42% of eligible employees actively choose home delivery, 39% actively choose pharmacy pick-up, and 19% make no active choice and are assigned the implicit default. Individuals …

What Can Mental Health Teach Us About Social Media Screen Time Misestimation?, Mark Keith, Parker Nokes, Alexandra Spruill

Faculty Publications

Mobile platform providers have provided the ability to measure the time consumers spend on each app. This provides the opportunity to measure a consumer’s misestimation of their screentime which is a concept relevant to several mental health attributes such as depression, anxiety, and addiction. We provide additional evidence about the effect of objective screentime on mental health, but add a unique perspective on how screentime misestimation is determined by various mental health attributes. We collected data from a student sample (n=1005) who are from the demographic who most commonly use social media apps (18-29 yr olds). We measured our model …

Simulating Municipal Cybersecurity Incidents: Recommendations From Expert Interviews, Kira Gedris, Kayla Bowman, Aatish Neupane, Amanda Lee Hughes, Elizabeth Bonsignore, Ryan W. West, Jon Balzotti, Derek L. Hansen

Faculty Publications

As cyberattacks on city and public infrastructures become increasingly common and harmful, it is critical that we train the professional workforce to prepare and respond appropriately. This paper supports the development of educational simulations and related experiential learning exercises that help prepare city and public infrastructure personnel to effectively respond to cybersecurity attacks. Specifically, it synthesizes the findings from 8 expert interviews including 12 cybersecurity experts from federal, state, city organizations, as well as academics with relevant expertise. We organize the findings into key learning outcomes, scenarios, roles, and issues that simulation designers should consider. The result paints a vivid …

Who Gets ‘To Guru’? Scientist Ted Speakers And The Role Of Collective Identity In Peer Evaluation Of Audience Diversification, Brian P. Reschke, Taeya M. Howell

Faculty Publications

As producers diversify to additional audiences, they invite scrutiny of themselves and the products they provide, both by external evaluators as well as peer producers. We argue that in certain conditions, audience diversification may suggest producers represent their producer group, prompting special scrutiny by peers. In these cases, peer evaluation of diversification depends on the correspondence between the identity of the diversifying producer and the collective identity of the producer group, such that peers sanction non-prototypical producers and support exemplary producers. We develop and test hypotheses in the context of science, examining how appeals to the general public—giving a TED …