Digital Commons Network^™

Urban And Rural Wage Disparities In Illinois, Josh S. Thum

The Park Place Economist

Widespread urbanization in the United States over the years has changed the economic landscape of the country dramatically. This study explores the effect of working in a rural versus an urban area on wages in Illinois. General research suggests that there may be wage premium for working in urban areas, but this study takes a slightly different approach by focusing on county-by-county data as opposed to regional data. Labor market wages are considered in the context of efficient market theory. Linear regression models are run using data from the American Community Survey in order to explore whether there is a …

2021 West Los Angeles Data Summary, Gary Bishop

Fuel Efficiency Automobile Test Publications

Simple data summary for 2021 West Los Angeles on-road emission measurements.

2022 Oakland Ca Data Summary, Gary Bishop

Fuel Efficiency Automobile Test Publications

Simple data summary for 2022 on-road vehicle emission measurements from Oakland CA.

Sports Franchises As Catalysts For Tourism In An Urban Setting, David Proctor

Doctoral

This research investigates the leverage of sports franchises by destination marketing organisations for their tourism potential. It adds to the literature in covering a hitherto under scrutinised field of tourism enquiry focusing on the role of globally renowned professional football teams as agents of tourism in the cities that host them. In doing so the study links theory to practice and provides policy makers with options for implementing initiatives in collaboration with sports franchises, resulting in benefits across the wider stakeholder environment.

Underpinned by a pragmatic philosophy, the research employs a mixed methods approach within a multiple case study design …

Authors' Biographies

Res Publica - Journal of Undergraduate Research

No abstract provided.

The Impact Of Managerial Discretion In Revenue Recognition: A Reexamination*, Linda A. Myers, Roy Schmardebeck, Timothy Seidel, Michael D. Stuart

Faculty Publications

Although the FASB and IASB conceptual frameworks identify relevance and faithful representation as the fundamental qualitative characteristics of useful information, prior research suggests that revenue recognition accounting standards that restrict managerial discretion resulted in improved faithful representation but reduced relevance. We use the adoption of Accounting Standards Update (ASU) 2009-13 and ASU 2009-14 to examine the effects of increased managerial discretion to accelerate revenue recognition in multiple-deliverable arrangements; that is, transactions where vendors sell multiple products or services that are delivered at different points in time. We find that increased discretion results in an increase in the relevance of reported …

Tax Boycotts, H. Scott Asay, Jacob Thornock, Jeffrey L. Hoopes, Jaron H. Wilde

Faculty Publications

To what extent do consumers boycott in response to corporate tax activities? Anecdotes suggest potential consumer backlash is a meaningful deterrent to corporate tax planning, and the tax literature has developed expectations that these boycotts happen. But empirical evidence on their existence and impact is limited. We undertake a comprehensive study to examine how consumers’ purchase behavior relates to corporate tax activities, triangulating across several designs, samples, and measures. First, we survey a representative sample of U.S. consumers to examine the reported relationship between corporate tax planning and consumer behavior; we find that consumers report that precisely zero have ever …

Double Trouble? Irs’S Attention To Financial Accounting Restatements, Zackery D. Fox, Ryan Wilson

Faculty Publications

We examine whether the Internal Revenue Service (IRS) uses public information to obtain qualitative signals regarding the quality of firms’ financial information or management integrity. Using the procurement of public information as a proxy for IRS attention, we test whether public signals of poor information quality (restatements) lead to an increase in IRS attention. To begin, we document that the IRS is both more likely and quicker to acquire public filings announcing a restatement than any other filing of the firm. Furthermore, we examine instances in which the IRS is more likely to learn of a restatement and find an …

A Framework For Phronetic Ldt Theory, Jason K. Mcdonald

Faculty Publications

My purpose in this chapter is to offer a reimagined view of theory in the field of learning design and technology (LDT). Instead of viewing theory as an external storehouse of knowledge, or a rule-like system for professionals to apply, in this framework theory is viewed as an orienting aid that supports practitioners as they refine their personal capacities for perception, discrimination, and judgment. Theory plays this orienting role as it offers insights into LDT-relevant practical knowledge, productive heuristics, points professionals towards opportunities to act, or identifies significant patterns and forms of excellence to which they can pay attention as …

Introducing Undergraduates To Instructional Design In A Graduate Studio: An Experiential, Model-Centered Approach, Rebecca Stull Zundell, William Sowards, Scott L. Howell, Jason K. Mcdonald

Faculty Publications

This case study describes a combined graduate and undergraduate instructional design studio that introduced undergraduate students to instructional design in a multifaceted, holistic, and applied way. Reviewing the experience of the undergraduates in the course, this design case describes four learning interventions used to create this applied experience: (1) instructional design team projects—one non-profit and the other in higher education, (2) weekly seminars and biweekly training sessions from field experts, (3) an experiential out-of-state trip, and (4) weekly reflection journals. These studio-based learning interventions are presented within the context of the Experiential Learning Theory and Model-Centered Instruction. Overall, the course …

Increase Student Engagement In Online Writing Environments, Jonathan Balzotti, Jason K. Mcdonald, Kevin Haws, Amy Allen Rogers, Matthew J. Baker

Faculty Publications

This case study explores a type of educational simulation, an alternative reality game we call a playable case study (PCS), and how its use influenced student engagement in an online writing classroom. The goal of the simulation was to help students create professional communication artifacts and experience real-world professional communication situations. This article reports the effectiveness of the playable case study as a tool specifically for online writing instruction (OWI). The context of our research was a PCS called Microcore. Acting as interns for a company, students are asked to investigate a serious problem that occurs and present a solution …

Signals From On High And The Power Of Growth Mindset: A Natural Field Experiment In Attracting Minorities To High-Profile Position, Jeffrey A. Flory, Andreas Leibbrandt, Christina Rott, Olga B. Stoddard

Faculty Publications

We conduct a large-scale natural field experiment with a Fortune 500 company to test several approaches to attract minorities to high-profile positions. 5,000 prospective applicants were randomized into treatments varying a portion of recruiting materials. We find that self-selection at two early-career stages exhibits a substantial race gap. Importantly, we show that this gap can be strongly influenced by several treatments, with some increasing application rates by minorities by 40 percent and others being particularly effective for minority women. The heterogeneities we find by gender, race, and career stage shed light on the underlying drivers of self-selection barriers among minorities.

Incorporating High-Fidelity Aerostructural Analyses In Wind Turbine Rotor Optimization, Denis-Gabriel Caprace, Adam Cardoza, Andrew Ning, Marco Mangano, Sicheng He, Joaquim R. R. A. Martins

Faculty Publications

s demand grows for wind turbines with larger blades, the design of future wind turbines must account for multi-physical interactions and an ever-increasing number of design load conditions. One aspect, aerostructural coupling, calls for design tools that are both accurate and computationally efficient. In this paper, we present a combined-fidelity approach that couples high-fidelity computational fluid dynamics and computational solid mechanics simulations, with a conventional aeroelastic turbine modeling tool based on blade element momentum and beam theories. The approach is integrated into a multidisciplinary optimization framework. It takes advantage of the high-fidelity tightly-coupled aerostructural simulations to evaluate the rotor power …

Passages From The Book Of Micah In The Book Of Mormon, Dana M. Pike

Faculty Publications

No abstract provided.

Do People With Apraxia Of Speech And Aphasia Improve Or Worsen Across Repeated Sequential Word Trials?, Tyson G. Harmon, Adam Jacks, Katarina L. Haley, Jessica D. Richardson, Elizabeth H. Lacey, Peter Turkeltaub

Faculty Publications

Purpose:

During motor speech examinations for suspected apraxia of speech (AOS), clients are routinely asked to repeat words several times sequentially. The purpose of this study was to understand the task in terms of the relationship among consecutive attempts. We asked to what extent phonemic accuracy changes across trials and whether the change is predicted by AOS diagnosis and sound production severity.

Method:

One hundred thirty-three participants were assigned to four diagnostic groups based on quantitative metrics (aphasia plus AOS, aphasia-only, and aphasia with two borderline speech profiles). Each participant produced four multisyllabic words 5 times consecutively. These productions were …

Mazes In Spanish-English Dual Language Learners After Language Enrichment: A Case Study, Casey L. Taliancich-Klinger, Connie Summers, Kai J. Greene

Faculty Publications

ABSTRACTThe number of Spanish-English dual language learners (DLLs) in the United States continues toincrease every year. In the absence of developmental language norms for DLLs it is importantto learn more about typical language production characteristics to distinguish typical fromatypical language characteristics. An area of language production with conflicting results inthe literature is the production of mazes. Mazes are interruptions in the forward flow oflanguage in the form of interjections, repairs or revisions of words and phrases. At elevatedrates, mazes may interrupt the communication process. A common practice in classroomsettings is to provide support for DLLs through small group activities such …

Mountain Men Reveal Yellowstone: Observations Of Daniel Potts, Warren Ferris, And Osborne Russell In The 1820s And 1830s, Jay H. Buckley, Nathan Benavidez

Faculty Publications

As Yellowstone National Park celebrates its 150th anniversary as the first such park in the world, it is fascinating to rediscover the records of mountain men and and that the same features that enthrall modern visitors captivated them as well. “Sonder” is the realization that other people with whom we share the mortal coil have lived lives just as complex and wonderous as our own. Americans can no better appreciate this than when they stand in Yellowstone National Park today and marvel at the same grandeur mountain men witnessed two hundred years ago.

Cross-Modal Reorganization From Both Visual And Somatosensory Modalities In Cochlear Implanted Children And Its Relationship To Speech Perception, Garrett Cardon, Theresa Hennesy, Julia Campbell, Hannah Glick, Don Bell-Souder

Faculty Publications

Hypothesis: We hypothesized that children with cochlear implants (CIs) who demonstrate cross-modal reorganization by vision also demonstrate cross-modal reorganization by somatosensation and that these processes are interrelated and impact speech perception. Background: Cross-modal reorganization, which occurs when a deprived sensory modality's cortical resources are recruited by other intact modalities, has been proposed as a source of variability underlying speech perception in deaf children with CIs. Visual and somatosensory cross-modal reorganization of auditory cortex have been documented separately in CI children, but reorganization in these modalities has not been documented within the same subjects. Our goal was to examine the relationship …

Representation Of Race And Ethnicity In Counseling And Counseling Psychology Journals, Jared M. Hawkins, Roy A. Bean, Timothy B. Smith, Jonathan G. Sandberg

Faculty Publications

Whereas previous literature reviews have concluded that people of color are underrepresented in psychological literature, the fields of counseling and counseling psychology have taken a clear affirmative stance with respect to human diversity. This study sought to evaluate the representation of people of color in four key journals across the 2000-2019 timespan: The Counseling Psychologist, Journal of Counseling Psychology, Journal of Counseling & Development, and Counselling Psychology Quarterly. Journal articles were coded for several variables, including focus on racial/ethnic minority (REM) groups and article content topics. Results indicated that 757 (26.3%) of the articles were coded REM-focused. Of …

Incremental Improvements: Examining Instructional Changes And Rationales Of K-12 Online Teachers Using The Picrat And 4e Frameworks, Jered Borup, Rocio Quiroga Velasquez, Charles R. Graham, Leanna Archambault, Royce Kimmons

Faculty Publications

Teacher preparation programs have been slow to prepare teachers for the online environment, leaving many online teachers needing to learn on the job. However, little research has examined how online teachers grow as educators. One way to better understand this growth is to examine the changes online teachers make in their instruction and their rationales for making them. In this qualitative case study, we surveyed online teachers three times during an academic year regarding their instructional changes. Participants described these changes and categorized them on a modified PICRAT matrix to indicate if the changes made student learning more passive, interactive, …

Providing Institutional Support For Academic Engagement In Online And Blended Learning Programs, Sara Tuiloma, Charles R. Graham, Adriana María Martinez Arias, Diana Maria Parra Caicedo

Faculty Publications

In this paper, we examine how universities can evaluate the level of support they provide to help their students with affective, behavioral, and cognitive engagement in their online and blended learning experiences. Additionally, it identifies what types of supports help students engage academically and what barriers hinder their online engagement. Using a survey instrument sent to university students (n = 1295), we conducted a mixed-methods analysis to understand better how students feel the institution supports their online engagement and what barriers they experience. To accomplish this, we addressed the following research questions: (1) How do students feel the institution supports …

Preparer Opposition And Strategic Implementation Of Governmental Accounting Standards: Evidence From Public Pension Accounting Reform, Abigail Allen, Reining C. Petacchi

Faculty Publications

Widely acknowledged as one of the most controversial standards in governmental accounting, GASB 67/68 radically altered both the recognition and measurement for defined benefit public pensions. The standards require the recognition of previously only disclosed unfunded pension liabilities and increase the magnitude of reported pension liabilities by requiring the partial incorporation of a market-based discount rate. While the recognition proposal was unaltered from its initial conception to the final standards, the discount rate proposal was significantly attenuated after the initial proposal met with unanimous preparer opposition. Accordingly, we examine what incentives drive preparer lobbying positions, whether such lobbying is aligned …

Fairness And Luck: Contract Away Or Come What May?, H. Scott Asay, Jace Garrett, William B. Tayler

Faculty Publications

In practice, managers and employees often enter into risky, uncertain contracts. Prior works shows that managers use ex post discretion to reduce the effect of uncontrollable “bad luck” on employees’ performance-based compensation, but do not use ex post discretion to reduce the effect of uncontrollable “good luck,” due to fairness concerns. We investigate whether ex ante, objective compensation plans can help address the fairness concerns that lead to this asymmetric treatment of uncontrollable events. We provide evidence that compensation plans that account for uncontrollable factors can reduce differences between individuals’ fairness perceptions in good and bad luck settings. However, controlling …

An Fmri Investigation Of The Neurocognitive Processing Of Measures And Strategic Objectives, Paul Black, C. Brock Kirwan, Thomas Meservy, William B. Tayler, Jeffrey O. Williams

Faculty Publications

A central feature of most organizations is the use of measures to represent key elements of performance across multiple strategic objectives. Prior research has demonstrated a tendency for individuals to treat these measures as though they are the higher-order strategic objectives the measures were intended to represent, as opposed to imperfect representations of those strategic objectives—a phenomenon labeled surrogation. We employ an experiment to further understand this phenomenon. In this study, we capture neural activation when processing measures and when processing strategic objectives. We find that differences in brain activity when processing measures and strategic objectives are similar to the …

Perceptions Of Robotic Process Automation In Big 4 Public Accounting Firms: Do Firm Leaders And Lower-Level Employees Agree?, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood

Faculty Publications

The use of Robotic Process Automation (RPA) is a recent innovation in the public accounting industry, and the Big 4 firms are at the forefront of its implementation. This paper examines how the adoption and use of RPA is affecting the perceived work experience of firm leaders and lower-level employees at Big 4 accounting firms. We interview 14 RPA leaders, survey 139 lower-level employees, and compare and contrast their responses. We find that the two groups generally agree that RPA is having a positive influence on the profession. Both groups believe that RPA is positively changing the work employees perform …

The Influence Of Management’S Internal Audit Experience On Earnings Management, Matthew Ege, Timothy Seidel, Mikhail Sterin, David A. Wood

Faculty Publications

We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. This examination is important because the internal audit function is uniquely positioned to provide experiences that could influence future managerial behavior, including limiting the potential negative repercussions of earnings management. We find that firms with managers that have internal audit experience are associated with lower real earnings management but not accruals-based earnings management. Effects are strongest when managers with internal audit experience have greater power or currently hold financial roles, or when there are a greater number of managers with internal audit …

Evidence On Internal Audit Quality From Transitioning To Remote Audits Because Of Covid-19, Marc Eulerich, Martin Wagener, David A. Wood

Faculty Publications

As in-person audits were banned by governments and by company policies due to the COVID-19 pandemic, internal auditors had to transition to remote audits to perform their work. Based on survey responses of internal auditors who have conducted both remote and in-person audits, we find that internal auditors perceive no difference in the efficiency and effectiveness of and stakeholders’ reliance on results from remote and in-person audits when considering all responses. However, we also find that perceived efficiency and effectiveness increase the more experience internal auditors have with remote audits. Supplemental analyses show that support from the auditee, but not …

The Status Of Robotic Process Automation, Steven A. Harrast, David A. Wood

Faculty Publications

Modern information technology (IT) has greatly expanded the capability of companies to coordinate activities and process large numbers of transactions. Unfortunately, large companies often support thousands of individual applications, and the data necessary for financial reporting is scattered across these applications. As applications and data proliferate, companies must link together the applications and systems, often using spreadsheets and expending significant amounts of time in manual data entry and manipulation. This manual work is slow, expensive, and error prone and lacks useful business insights. Also, the employees who must perform these tasks are often overwhelmed and unsatisfied with the mundane work. …

Internal Auditors’ Role In Organizational Innovation: A Social Network Perspective, Margaret H. Christ, Anna Eulerich, Marc Eulerich, David A. Wood

Faculty Publications

Organizations use innovations to adapt, grow their business, and differentiate themselves from their competitors. However, innovations can introduce new risks to the organization that the internal audit function (IAF) should address. We interview and survey internal auditors about how they respond to innovations, such as the use of emerging technologies, adopted by their organizations. We find that social network theory provides a useful lens through which to interpret our interview results and to guide our survey development and analysis. In particular, we find that the embeddedness of the internal auditors with management, but not with the audit committee, is a …

Brokerage House Ipos And Analyst Forecast Quality, Mark Bradshaw, Michael S. Drake, Joseph Pacelli, Brady Twedt

Faculty Publications

We examine how brokerage firm IPOs influence the research quality of sell-side analysts employed by the brokerage. Our main results focus on earnings forecast bias and absolute forecast errors as proxies for research quality. Using a staggered difference-in-differences analysis, we document significant decreases in forecast bias and absolute forecast error during the two-year period centered on the analysts’ brokerage house IPO. In additional analyses, we explore several potential explanations for the short-term benefits of brokerage house IPOs. We find some evidence that IPOs delay the departure of more talented analysts and that the effects are more concentrated among analysts and …