Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

2023

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 31111 - 31140 of 32041

Full-Text Articles in Entire DC Network

Reframing Type One Diabetes Care: Everyday Rituals At Bearskin Meadow Camp, Emily Radner Jan 2023

Reframing Type One Diabetes Care: Everyday Rituals At Bearskin Meadow Camp, Emily Radner

Scripps Senior Theses

This thesis focuses on how counselors at Bearskin Meadow Camp approach care as medical and social caregivers to campers with Type One Diabetes (T1D). T1D is a chronic illness that involves constant self-regulation. The counselors, many of whom are past campers and live with T1D themselves, are personally invested in providing care and support to the campers. Their personal motivations as well as the intentional approach to care of Bearskin Meadow shapes camp as a unique space of diabetes care. The care they practice works against some aspects of mainstream biomedical care of T1D, such as the tendency to classify …


Desalination And Development: Locating The Missing Masses In Dakar’S Water Network, Marina Riad Jan 2023

Desalination And Development: Locating The Missing Masses In Dakar’S Water Network, Marina Riad

Scripps Senior Theses

The introduction of desalination technology to the water network in Dakar, Senegal marks a monumental change in how state and commercial interests aim to solve systemic problems using novel technologies. Desalination aims to transform the ocean surrounding Dakar into potable water, a vital resource in the growing metropolis. However, this desalination project must integrate itself within a network of social, historical, political, commercial, and ecological influences shaping the role of desalination in urban Dakar. With millions of dollars and an entire ocean mobilized towards solving Dakar’s water problems, it may come as a surprise that this project will only provide …


Trans Joy: A Transgender Perspective On Positive Psychology, Abigail Gothard Jan 2023

Trans Joy: A Transgender Perspective On Positive Psychology, Abigail Gothard

Scripps Senior Theses

There is a variety of research showing that transgender people report less well-being than their cisgender peers, higher stress and increased likelihood of suicide attempts. There are models to explain this minority stress; however, they focus on sexual minorities and lack information about gender minorities. Positive psychology is a field that focuses on increasing well-being and changing small parts of daily life to increase well-being. One method is gratitude interventions; weekly reflection on what you are thankful for. Also, social support is a potential moderator of the relationship between positive psychology exercises and well-being. There is very little research on …


The Burden Of Artificiality: Always The Servant, Never The Patron, Alia Biswas Jan 2023

The Burden Of Artificiality: Always The Servant, Never The Patron, Alia Biswas

Scripps Senior Theses

I examine three robots in Science Fiction, Data from the television series Star Trek: The Next Generation, David from the movie A.I.: Artificial Intelligence, and Deckard from the novel Do Androids Dream of Electric Sheep? to examine how they are analogous to marginalized bodies. I analyze how the marginalization of robots works to disorient robots so their labor can be extracted, as I focus through their embodiment of a happy object, and how their desire is directed towards the narrative of the good life, the myth that a happy life is achieved through adhering to heteronormativity. I use heteronormativity as …


Heaven? Is It Worth It?: The Effect Of Belief On Religious Participation And Signaling, Claudia R. Chin Jan 2023

Heaven? Is It Worth It?: The Effect Of Belief On Religious Participation And Signaling, Claudia R. Chin

Scripps Senior Theses

Religion has long been a subject that baffles economists because of its seemingly inefficient requirements. It is hard to get one's mind around why an individual would be willing to give up secular commodities for religion, or face the strict entry costs and stigma society associates with the religion. Although many reasons have been suggested, the most widely accepted solution to why we engage in these behaviors is Religious Signaling Theory (RST). RST argues that people engage in these ineffective costs as a way to signal their commitment to the religion, and religions were utilized by society to enforce these …


Interpersonal Emotions As Emergent Phenomena: Social Neuroscience Beyond Western Cultural Constructions, Kaitlyn Penchina Jan 2023

Interpersonal Emotions As Emergent Phenomena: Social Neuroscience Beyond Western Cultural Constructions, Kaitlyn Penchina

Scripps Senior Theses

Because science as it exists today is a cultural construction of the West, studies of neuroscience have often been limited by Western perspectives. In particular, the Western proclivity towards individualism has led to a field of neuroscience which has historically focused on studying single individuals, as opposed to social or collective neuroscience. For the most part, it has just been assumed that collective phenomena such as interpersonal emotions must be able to be reduced in terms of individual phenomena such as individual emotions. However, closer review reveals that interpersonal emotions have emergent properties that individual emotions alone do not account …


Beyond The Toolbox: Values-Based Models Of Mediation Practice, Robert A. Baruch Bush Jan 2023

Beyond The Toolbox: Values-Based Models Of Mediation Practice, Robert A. Baruch Bush

Hofstra Law Faculty Scholarship

This Article argues that mediators are following distinct models of practice that are significantly different from each other, and that each model is itself internally coherent and integrated. In other words, within each model the mediator’s purpose, practices, and premises are all consistent and congruent; and when comparing each model to the others, these three levels are not only different but incompatible. Yet, although these models and their differences are recognized in the literature and identifiable in practice, many mediators and policymakers do not clearly acknowledge them; even more, they are often discounted and ignored. For example, proposals have been …


Wireless Investors & Apathy Obsolescence, Sergio Alberto Gramitto Ricci, Christina M. Sautter Jan 2023

Wireless Investors & Apathy Obsolescence, Sergio Alberto Gramitto Ricci, Christina M. Sautter

Hofstra Law Faculty Scholarship

This Article discusses how a subgenre of retail investors makes investors' apathy obsolete. In prior work, we dub retail investors who rely on technology and online communications in their investing and corporate governance endeavors "wireless investors." By applying game theory, this Article discusses how wireless investors' global-scale online interactions allow them to circulate information and coordinate, obliterating collective action problems.


Exploring Faculty Perspectives On Text Selection And Textbook Affordability, Rachel E. Scott, Mallory Jallas, Julie A. Murphy, Rachel Park, Anne Shelley Jan 2023

Exploring Faculty Perspectives On Text Selection And Textbook Affordability, Rachel E. Scott, Mallory Jallas, Julie A. Murphy, Rachel Park, Anne Shelley

Faculty and Staff Publications – Milner Library

This paper reports the results of a pilot project conducted Spring 2021 in which Milner Library licensed 75 assigned texts to 52 courses at Illinois State University. The authors used the pilot as a springboard to explore faculty perspectives on textbook selection, textbook affordability, and the role of the academic library in addressing the rising cost of textbooks. The results highlight the strong, and often deeply personal, beliefs faculty hold about textbook selection and textbook affordability, reveal several obstacles to achieving affordable access to course readings, and demonstrate the willingness of some faculty to partner with librarians and other institutional …


Exploring Faculty Perspectives On Open Access At A Medium-Sized, American Doctoral University, Rachel E. Scott, Julie Murphy, Cassie Thayer-Styes, Chad E. Buckley, Anne Shelley Jan 2023

Exploring Faculty Perspectives On Open Access At A Medium-Sized, American Doctoral University, Rachel E. Scott, Julie Murphy, Cassie Thayer-Styes, Chad E. Buckley, Anne Shelley

Faculty and Staff Publications – Milner Library

Faculty hold widely varying perspectives on the benefits and challenges afforded by open access (OA) publishing. In the United States, conversations on OA models and strategy have been dominated by scholars affiliated with Carnegie R1 institutions. This article reports findings from interviews conducted with faculty at a Carnegie R2 institution, highlighting disciplinary and individual perspectives on the high costs and rich rewards afforded by OA. The results reiterate the persistence of a high degree of skepticism regarding the quality of peer review and business models associated with OA publishing. By exploring scholars’ perceptions of and experiences with OA publishing and …


Privately-Owned Versus Shared Automated Vehicle: The Roles Of Utilitarian And Hedonic Beliefs, Fatemeh Nazari, Yellitza Soto, Mohamadhossein Noruzoliaee Jan 2023

Privately-Owned Versus Shared Automated Vehicle: The Roles Of Utilitarian And Hedonic Beliefs, Fatemeh Nazari, Yellitza Soto, Mohamadhossein Noruzoliaee

Civil Engineering Faculty Publications

Transportation systems will be likely transformed by the emergence of automated vehicles (AVs) promising for safe, convenient, and efficient mobility, especially if used in shared systems (shared AV or SAV). However, the potential tendency is observed towards owning AV as a private asset rather than using SAV. This calls for a research on investigating individuals’ attitude towards AV in comparison with SAV to recognize the barriers to the public’s tendency towards SAV. To do so, the present study proposes a modeling framework based on the theories in behavioral psychology to explain individuals’ preference for owning AV over using SAV, built …


Validated Assessment Tools For Screen Media Use: A Systematic Review, Oriana Perez, Tatyana Garza, Olivia Hindera, Alicia Beltran, Salma M Musaad, Tracey Dibbs, Anu Singh, Shria Chug, Amy Sisson, Anil Kumar Vadathya, Tom Baranowski, Teresia M O'Connor Jan 2023

Validated Assessment Tools For Screen Media Use: A Systematic Review, Oriana Perez, Tatyana Garza, Olivia Hindera, Alicia Beltran, Salma M Musaad, Tracey Dibbs, Anu Singh, Shria Chug, Amy Sisson, Anil Kumar Vadathya, Tom Baranowski, Teresia M O'Connor

Library Staff Publications

OBJECTIVE: Accurate measurement of adult and child screen media use are needed to robustly assess its impact on health outcomes. Our objective was to systematically review screen media use measurement tools that have been validated against an objective "gold standard" tool.

METHODS: The search strategy was initially conducted in Medline Ovid and translated to Embase, Web of Science, PsychInfo and Cochrane. A modified natural language search was conducted in Google Scholar and IEEE. The initial search was conducted in March 2021, and an updated search was conducted in June 2022. Additional studies were included from the references. Studies had to …


Examination Of Varying Pair Programming Strategies In Computer Science Laboratory Environments, Lily Sisouvong Jan 2023

Examination Of Varying Pair Programming Strategies In Computer Science Laboratory Environments, Lily Sisouvong

Open Access Master's Theses

Pair programming is a technique within the computer science space in which two programmers are paired on one computer to solve a related programming task. This technique is often practiced in both the industry and the academic setting, as it has a consistent history of positively impacting working professionals and students regarding personal experience and performance in programming. As a result, there has been a large focus within the computer science education field on how and why pair programming is a successful technique. More specifically, what traits of pairing students together make pair programming successful. At the University of Rhode …


Assessing Well-Being Impacts Of Sargassum Events In Puerto Rico, Patricia Valentin Jan 2023

Assessing Well-Being Impacts Of Sargassum Events In Puerto Rico, Patricia Valentin

Open Access Master's Theses

Since 2011, Sargassum events have become larger and more recurrent in Puerto Rico and appear to have come to stay. While some studies have described economic and ecological impacts on the archipelago, studies of Sargassum impact on human well-being are lacking. However, in the context of Puerto Rico, only a few studies have been conducted in terms of general impacts of sargassum events and its management. Puerto Rico, like most territories of the region, lacks an efficient strategy for sargassum management. Currently, only one set of protocols or guidelines has been produced since sargassum accumulations have become an issue for …


Temporal Associations Between Posttraumatic Stress Symptoms And Depression In Response To Online Expressive Writing Interventions In A Hispanic Sample, Michiyo Hirai, Serkan Dolma, Laura L. Vernon, George A. Clum Jan 2023

Temporal Associations Between Posttraumatic Stress Symptoms And Depression In Response To Online Expressive Writing Interventions In A Hispanic Sample, Michiyo Hirai, Serkan Dolma, Laura L. Vernon, George A. Clum

Psychological Science Faculty Publications

Some expressive writing (EW) interventions targeting posttraumatic stress symptoms (PTSS) may reduce both PTSS and comorbid depression symptoms. The temporal associations between PTSS and depression symptom levels in response to EW interventions are unknown. This study examined the directionality of PTSS and depression symptom levels from baseline to 1-week, 1-month, and 3-month follow-ups of two online EW interventions in a Hispanic sample with diverse trauma experiences. Participants (n = 70) completed either emotion-focused or fact-focused writing for 3 consecutive days online. A manifest autoregressive model with cross-lagged effects and treatment condition was analyzed. All but one first-order autoregressive path …


One World, One Autism? A Commentary On Using An Intersectionality Framework To Study Autism In Low-Resourced Communities, Cecilia Montiel-Nava, María Cecilia Montenegro, Ana C. Ramirez Jan 2023

One World, One Autism? A Commentary On Using An Intersectionality Framework To Study Autism In Low-Resourced Communities, Cecilia Montiel-Nava, María Cecilia Montenegro, Ana C. Ramirez

Psychological Science Faculty Publications

No abstract provided.


Role Of Chatgpt In Computer Programming., Som Biswas Jan 2023

Role Of Chatgpt In Computer Programming., Som Biswas

Mesopotamian Journal of Computer Science

Purpose: The purpose of this abstract is to outline the role and capabilities of ChatGPT, a language model developed by OpenAI for computer programming. Methodology: ChatGPT is a large language model that has been trained on a diverse range of texts and can perform a variety of programming-related tasks. These tasks include code completion and correction, code snippet prediction and suggestion, automatic syntax error fixing, code optimization and refactoring suggestions, missing code generation, document generation, chatbot development, text-to-code generation, and answering technical queries. Results: ChatGPT can provide users with explanations, examples, and guidance to help them understand complex concepts and …


The Evolving Role Of Artificial Intelligence In The Future Of Distance Learning: Exploring The Next Frontier, Maad M. Mijwil, Guma Ali, Emre Sadıkoğlu Jan 2023

The Evolving Role Of Artificial Intelligence In The Future Of Distance Learning: Exploring The Next Frontier, Maad M. Mijwil, Guma Ali, Emre Sadıkoğlu

Mesopotamian Journal of Computer Science

In recent years, education has become especially related to the applications provided by artificial intelligence technology through a digital environment that includes a set of tools that assist in processing and storing information. Artificial intelligence techniques contribute to the development of students' skills by providing them with advanced scientific content and building their mental capabilities faster. Moreover, these techniques support analysing student data and suggest suitable educational materials and activities for them. Artificial intelligence is a noteworthy tool for the growth of distance education, especially after the development of expert systems that have become a human advisor in many domains, …


Solidarity Tourism: A Pathway To Revitalising The Health Of Vulnerable War-Affected Populations?, Jun Wen, Fangli Hu, Danni Zheng, Ian Phau, Metin Kozak, Haifeng Hou, Wei Wang Jan 2023

Solidarity Tourism: A Pathway To Revitalising The Health Of Vulnerable War-Affected Populations?, Jun Wen, Fangli Hu, Danni Zheng, Ian Phau, Metin Kozak, Haifeng Hou, Wei Wang

Research outputs 2022 to 2026

The struggles of war are felt by all who occupy an affected region (and beyond), irrespective of whether they are in active combat. This experience has physical effects (e.g. injury, illness, malnutrition, disability, sexual violence, and/or death) and emotional impacts (e.g. posttraumatic stress disorder, depression, and anxiety) [1-3]. The terror associated with war disrupts lives and relationships, leaving individuals, families, and communities distressed. Due to such immediate and long-term adverse outcomes, war represents a highly destructive and enduring public health emergency [4]. . . .


Men And Women Differ In Their Interest And Willingness To Participate In Exercise And Sports Science Research, James L. Nuzzo, Robert O. Deaner Jan 2023

Men And Women Differ In Their Interest And Willingness To Participate In Exercise And Sports Science Research, James L. Nuzzo, Robert O. Deaner

Research outputs 2022 to 2026

Unequal proportions of male and female participants in exercise research might be attributed, in part, to differences in interest and willingness to participate. We tested if men and women are equally interested and willing to undergo exercise research procedures and if they consider different factors when deciding to participate. Two samples completed an online survey. Sample 1 (129 men, 227 women) responded to advertisements on social media and survey-sharing websites. Sample 2 (155 men, 504 women) was comprised of undergraduate psychology students. In both samples, men were significantly more interested to learn their muscle mass amount, running speed, jump height, …


Testing The Adequacy Of Formal Models Of An Irrational Learning Effect, Lenard Dome Jan 2023

Testing The Adequacy Of Formal Models Of An Irrational Learning Effect, Lenard Dome

School of Psychology Theses

The inverse base-rate effect (IBRE) is an irrational phenomenon in predictive learning characterized by as a preference for rare, unlikely outcomes in the face of ambiguity. This thesis investigates the adequacy of formal explanations for this puzzling phenomenon. In the first project, I will focus on mechanisms of learning that mathematical models posit underlie this preference. A class of attentional explanation produces a counter-intuitive prediction: the effect disappears under concurrent load. I confirm the prediction, but only when participants were under an obvious time constraint -- irrationality reduces under increased task demands. This suggests that multiple learning mechanisms operate independently …


Reduced Audit Quality Acts: A Review And Organizational Model, Troy A. Hyatt, Douglas F. Prawitt, Kyle M. Stubbs Jan 2023

Reduced Audit Quality Acts: A Review And Organizational Model, Troy A. Hyatt, Douglas F. Prawitt, Kyle M. Stubbs

Faculty Publications

With increasing regulatory focus on improving audit quality, research on drivers of audit quality remains important to academics, professionals and regulators. One compelling branch of this research focuses on auditors' intentional actions that reduce audit quality, often referred to in the literature as reduced audit quality acts (RAQAs). This paper provides a review and synthesis of the RAQA literature, including a unifying definition for RAQAs and a model for organizing past and future RAQA research. With the model, we explore antecedents to RAQAs as well as the discovery of, responses to and subsequent consequences of RAQAs. We also discuss potential …


Effects Of Parent-Implemented Interventions On Outcomes Of Children With Autism: A Meta-Analysis, Wai Man Cheng, Timothy B. Smith, Marshall Butler, Tina Taylor, Devan Clayton Jan 2023

Effects Of Parent-Implemented Interventions On Outcomes Of Children With Autism: A Meta-Analysis, Wai Man Cheng, Timothy B. Smith, Marshall Butler, Tina Taylor, Devan Clayton

Faculty Publications

Children with autism spectrum disorder (ASD) have been shown to beneft from parent-implemented interventions (PIIs). This meta-analysis improved on prior reviews of PIIs by evaluating RCTs and multiple potential moderators, including indicators of research quality. Fifty-one efect sizes averaged moderately strong overall benefts of PIIs (g=0.553), with studies having lower risk of research bias yielding lower estimates (g=0.47). Parent and observer ratings yielded similar averaged estimates for positive behavior/social skills (g=0.603), language/communication (g=0.545), maladaptive behavior (g=0.519), and to a lesser extent, adaptive behavior/life skills (g=0.239). No other study, intervention, or participant


Fostering Spatial Ability Development In And For Authentic Stem Learning, Caiwei Zhu, Chloe Oi-Ying Leung, Eleni Lagoudaki, Mariana Velho, Natalia Segura-Caballero, Dietsje Jolles, Gavin Duffy, Gunter Maresch, Marianna Pagkratidou, Remke Klapwijk Jan 2023

Fostering Spatial Ability Development In And For Authentic Stem Learning, Caiwei Zhu, Chloe Oi-Ying Leung, Eleni Lagoudaki, Mariana Velho, Natalia Segura-Caballero, Dietsje Jolles, Gavin Duffy, Gunter Maresch, Marianna Pagkratidou, Remke Klapwijk

Articles

Empirical interdisciplinary research has explored the role of spatial ability in STEM learning and achievement. While most of this research indicates that fostering spatial thinking in educational contexts has the potential to positively impact students’ enrollment and performance in STEM subjects, there is less agreement on the best approach to do so. This article provides an overview of various types of effective spatial interventions and practices in formal or informal educational contexts, including targeted training of STEM-relevant spatial skills, spatialized curricula embedded in schools, integrated STEM practices addressing students’ use of spatial skills, and spatial activities in informal STEM education. …


Digital Learning Transformation In Higher Education: International Cases Of University Efforts To Evaluate And Improve Blended Teaching Readiness, Charles R. Graham, Ganbat Danaa, Tserenchimed Purevsuren, Adriana Martínez, Cinthia Bittencourt Spricigo, Barbara Maria Camilotti, Tserenkhand Batsukh Jan 2023

Digital Learning Transformation In Higher Education: International Cases Of University Efforts To Evaluate And Improve Blended Teaching Readiness, Charles R. Graham, Ganbat Danaa, Tserenchimed Purevsuren, Adriana Martínez, Cinthia Bittencourt Spricigo, Barbara Maria Camilotti, Tserenkhand Batsukh

Faculty Publications

The global pandemic of 2019 brought heightened awareness to institutions of higher education of the need to engage in a digital transformation that extends beyond university business operations to the pedagogy of the classroom. This paper is a case study that explores three international cases of universities in Colombia, Brazil, and Mongolia that are at different stages along the path of a digital pedagogical transformation. This article tells each story, including (1) what is driving the local need to engage in digital transformation, (2) what the major challenges and barriers are to achieving a transformation, and (3) what efforts are …


Coaching To Support Blended Teaching: A Phenomenological Study Of The Coaching Experiences Of Emerging K–12 Blended Teacher, Michelle Jensen, Charles R. Graham Jan 2023

Coaching To Support Blended Teaching: A Phenomenological Study Of The Coaching Experiences Of Emerging K–12 Blended Teacher, Michelle Jensen, Charles R. Graham

Faculty Publications

With the growth of blended teaching comes a need to support teachers that are shifting their instruction to this mode of teaching. Coaching is a form of professional development that is growing in K–12 institutions. However, research of coaching specifically intended to support blended teaching practices is lacking. This phenomenological qualitative study seeks to contribute to the body of research by exploring the coaching experiences of four K–12 teachers from second, fifth, junior high, and high school that are new to blended teaching. Through semi-structured interviews we sought to understand how our participants were experiencing the support for blended teaching …


An Exploration Of Institutional And Personal Barriers To Online Academic Engagement At A Brazilian University, Cinthia Bittencourt Spricigo, Bárbara Maria Camilotti, Charles R. Graham, Ruth Baptista Jan 2023

An Exploration Of Institutional And Personal Barriers To Online Academic Engagement At A Brazilian University, Cinthia Bittencourt Spricigo, Bárbara Maria Camilotti, Charles R. Graham, Ruth Baptista

Faculty Publications

The recent global pandemic has raised institutional awareness around the world concerning the importance of having high quality online learning options for students. Learner engagement is often correlated with quality outcomes such as student academic success and student satisfaction. Learner engagement is commonly thought of as having three important dimensions: affective engagement, behavioral engagement, and cognitive engagement (ACE framework). Engagement is also enabled or limited by facilitators/barriers. Three important categories of facilitators/barriers are learner characteristics, personal environment, and course environment. Elements in each of these three areas enable or are barriers to students fully engaging in a course. This research …


Barriers And Enablers To K-12 Blended Teaching, Courtney N. Hanny, Karen T. Arnesen, Qi Guo, Jordan Hansen, Charles R. Graham Jan 2023

Barriers And Enablers To K-12 Blended Teaching, Courtney N. Hanny, Karen T. Arnesen, Qi Guo, Jordan Hansen, Charles R. Graham

Faculty Publications

The attributes of post-pandemic blended teaching (BT) will more closely resemble pre-Coronavirus conditions than the outbreak’s emergency remote teaching. Thus, barriers and enablers for teachers transitioning to BT after emergency remote teaching will be similar to those of early BT adopters. K-12 research has identified external and internal barriers and enablers to technology integration but has largely overlooked those of BT. This study involved analyzing 62 interviews of K-12 blended teachers to discover factors that enabled BT, stood as barriers to initial and continued blending efforts, and helped teachers overcome barriers. Teacher-perceived barriers included, among others, costs perceived as outweighing …


The Development Of The Process Mining Event Log Generator (Pmelg) Tool, Steven R. Hawkins, Jeffrey Pickerd, Scott L. Summers, David A. Wood Jan 2023

The Development Of The Process Mining Event Log Generator (Pmelg) Tool, Steven R. Hawkins, Jeffrey Pickerd, Scott L. Summers, David A. Wood

Faculty Publications

Process mining is an emerging technology that allows users to visualize all potential variations of business processes within an organization. It holds significant potential for impacting the field of accounting. However, training professionals and students in its use is challenging due to a lack of event data applicable to accounting and auditing scenarios. To address this issue, we developed an easy-to-use tool called the Process Mining Event Log Generator (PMELG) for generating process mining data files for the order-to-cash process. With the PMELG tool, users can create realistic datasets that incorporate key accounting and auditing concepts, such as segregation of …


Auditing With Data And Analytics: External Reviewers’ Judgments Of Audit Quality And Effort, Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, Jeffrey Pickerd Jan 2023

Auditing With Data And Analytics: External Reviewers’ Judgments Of Audit Quality And Effort, Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, Jeffrey Pickerd

Faculty Publications

Audit firms hesitate to take full advantage of data and analytics (D&A) audit approaches because they lack certainty about how external reviewers evaluate those approaches. We propose that external reviewers use an effort heuristic when evaluating audit quality, judging less effortful audit procedures as lower quality, which could shape how external reviewers evaluate D&A audit procedures. We conduct two experiments in which experienced external reviewers evaluate one set of audit procedures (D&A or traditional) within an engagement review, while holding constant the procedures’ level of assurance. Our first experiment provides evidence that external reviewers rely on an effort heuristic when …