Digital Commons Network^™

The Merchant And The Mathematician: Commerce And Accounting, Graziano Gentili, Luisa Simonutti, Daniele C. Struppa

Mathematics, Physics, and Computer Science Faculty Articles and Research

In this article we describe the invention of double-entry bookkeeping (or partita doppiaas it was called in Italian), as a fertile intersection between mathematics and early commerce. We focus our attention on this seemingly simple technique that requires only minimal mathematical expertise, but whose discovery is clearly the result of a mathematical way of thinking, in order to make a conceptual point about the role of mathematics as the humus from which disciplines as different as operations research, computer science, and data science have evolved.

Humanity's Footprint: Tracing The Devastating Effects Of Climate Change Through Time, Elizabeth Ponto

Architecture Theses

The climate is changing, there is no doubt about that. Past and present practices are not enough, we need to change now. This excerpt gives an adequate explanation on the dire need for change, “Human experience and memory offer no good analogy for how we should think of those thresholds, but, as with world wars or recurrences of cancer, you don’t want to even see one. [talking about the degrees Celsius the earth warms on average] At two degrees, the ice sheets will begin their collapse, 400 million more people will suffer from water scarcity, major cities in the equatorial …

The Fight For Equality: African American Seabees During World War Ii, Victoria Castillo

War, Diplomacy, and Society (MA) Theses

This thesis outlines the Navy’s movement towards black inclusion from the beginning of World War I to the end of World War II through the lens of African American Seabees as well as the two integrated Seabee Battalions, 34^th and 80^th. While examining African American Seabees during World War II, one can see the injustices they were facing in the Navy. Seabees are one of the forgotten branches during World War II, but while examining the history of African Americans serving in the U.S. Navy and the Seabees, we start to understand how they were able to …

How Salinity Influences Soil Organisms: Earthworms, Archaea, Bacteria And Fungi, Cecelia Bartley Castleberry

Soil Science

Soil salinity is a naturally-occurring issue in the Great Plains. Current standards for saline soil designation are based on plant tolerance levels. This thesis expands salinity knowledge into salinity responses of other soil organisms. I used laboratory mesocosms to examine survival and fecundity or cocoon production of earthworms in the Apporectodea complex to increasing levels of salinity, with or without supplemental organic matter (OM). I then used a split-bin design to examine earthworm choice between combinations of saline and non-saline soils, with and without supplemental OM. I found that earthworms avoided saline soils, but survival and production was steady across …

Low-Fidelity Design Optimization And Parameter Sensitivity Analysis Of Tilt-Rotor Evtol Electric Propulsion Systems, Tyler Critchfield, Andrew Ning

Faculty Publications

Urban air mobility requires a multidisciplinary approach to tackle the important chal- lenges facing the design of these aircraft. This work uses low-to-mid fidelity tools to model rotor aerodynamics, blade structures, vehicle aerodynamics, and electric propulsion for a tilt-rotor electric vertical takeoff and landing (eVTOL) aircraft. We use gradient-based design optimization and extensive parameter sensitivity analysis to explore the design space and complex tradeoffs of tilt-rotor distributed electric propulsion systems.

Aerostructural Predictions Combining Fenics And A Viscous Vortex Particle Method, Ryan Anderson, Andrew Ning, Ru Xiang, Sebastiaan P. C. Van Schie, Mark Sperry, Darshan Sarojini, David Kamensky, John T. Hwang

Faculty Publications

Electric Vertical Takeoff and Landing (eVTOL) aircraft experience complex, unsteady aerodynamic interactions between rotors, wings, and fuselage that can make design difficult. We introduce a new framework for predicting aerostructural interactions. Specifically, we demonstrate the coupling of a finite element solver with Reissner-Mindlin shell theory for computing deflections and a viscous vortex particle for capturing wakes. We perform convergence studies of the aerodynamics and the coupled aerostructural model. Finally, we share some preliminary results of the dynamic aeroelastic response of Uber’s eCRM-002 main wing, and share some qualitative observations.

Solving The Cherry-Picking Problem In Legislative History Use – A Corpus-Based Approach For Empirical Intentionalist Legal Interpretation Analysis, Brett James Hashimoto, James Heilpern

Faculty Publications

The use of legislative histories under intentionalist/purposivist theories of statutory interpretation is frequently criticized because it can be easily biased (see, e.g., Scheppele, 2012). To date, corpus-based statutory interpretation has relied almost exclusively on textualist theory of legal interpretation. However, corpus linguistic methods are not necessarily bound to any one theory (e.g., Biber & Reppen, 2015). The present study analyses two legislative histories as corpora and compares them against a general corpus of English to determine if interpretative theory makes a meaningful difference in two example cases (Costello v. United States, 2012; Taniguchi v. Kan Saipan Pacific, 2012). Senses of …

Corpus Of Founding Era American English: Designing A Corpus For Interpreting The United States Constitution, Brett James Hashimoto

Faculty Publications

The original meaning of words or phrases is often in dispute in Founding Era legislation, especially the US Constitution. The Corpus of Founding Era American English (COFEA) accurately provides evidence for the meaning of contested terms during the Founding Era. COFEA consists of 126,394 texts and over 136 million words. This corpus has been and is being used by legal researchers and interpreters in scholarly research as well as various courts, including the Supreme Court. This paper describes the motivation for the creation of COFEA and describes the process of designing and collecting the corpus.

Rapid Prediction Of Verbs Based On Pronoun Interpretation Is Modulated By Individual Differences In Pronoun Processing, Jeffrey Jack Green

Faculty Publications

How quickly can pronoun interpretation affect the prediction of a following verb? Readers were presented with implicit causality contexts in which a specific pronoun and following verb were predictable. N400 and reaction time results indicated that predictable verbs were facilitated relative to unpredictable verbs when following predicted pronouns, suggesting that verbal predictions were rapidly updated based on pronoun interpretation. There was also some evidence for rapid updating of verb predictions after unexpected pronouns, but this was modulated by individual differences. Some readers appear to have placed higher weight on top–down implicit causality predictions to interpret unexpected pronouns, and others on …

Surzhyk: Attitudes & Usage Among Ukrainian People, Kateryna Kravchenko, Joseph A. Stanley

Faculty Publications

What is Surzhyk?

• refers to a range of macaronic (mixed) sociolects of Ukrainian and Russian languages
• originally meant mixing of two different types of flour (wheat and rye), which is considered a lower grade flour
• there is no unifying set of characteristics
• the term is used for norm-breaking, non-obedience to or non-awareness of the rules of the Ukrainian and Russian standard languages
• it is not Russian-accented Ukrainian

Utahns Sound Utahn When They Avoid Sounding Utahn, Joseph A. Stanley

Faculty Publications

Today’s sociolinguistic variable: realization of post-tonic, unstressed /tən/ – e.g. mountain, button, kitten, satin – Hereafter, a Wellsesque inspirated label: MOUNTAIN – Three main variants:

1. [tʰɨn] • aspirated alveolar stop + reduced vowel + nasal • AmE citation form, formal, careful • Probably accessible by most speakers.

2. [ʔn̩] • glottal stop + syllabic nasal • AmE standard, casual, typical. • The most common for probably all speakers.

3. [ʔɨn] • glottal stop + reduced vowel + nasal • Non-mainstream: found in Utah, New York, and scattered elsewhere (Roberts 2006, Freeman et al. 2012, Eddington & Brown 2021, Davidson …

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 …

Institutional Support For Academic Engagement In Online And Blended Learning Environments: Exploring Affective, Behavioral, And Cognitive Dimensions, Charles R. Graham, Jered Borup, Sara Tuiloma, Adriana Martínez Arias, Ross Larsen

Faculty Publications

In light of the disruptions caused by the COVID-19 pandemic, leaders of higher education institutions around the world have been contemplating ways to help their universities engage in a digital transformation that must have student engagement and learning as the foremost considerations. This study reports on the work conducted at a university in Colombia that created an evaluation instrument based on the Academic Communities of Engagement (ACE) framework (Borup et al., 2020) to examine how well the institution was supporting the affective, behavioral, and cognitive (ABC) dimensions of engagement in its online and blended learning course offerings. This survey, the …

“Someone In Their Corner”: Parental Support In Online Secondary Education, Courtney N. Hanny, Charles R. Graham, Richard E. West, Jered Borup

Faculty Publications

Despite increased interest in K–12 online education, student engagement deficits and the resulting student attrition remain widespread issues. The Academic Communities of Engagement (ACE) framework theorizes that two groups support online student engagement: the personal community of support and the course community of support. However, more evidence is needed to understand how members of these communities, especially parents, support students in various contexts. Using insights gleaned from 14 semi-structured interviews of parents with students enrolled in online secondary school, this study adds support to the roles identified in the ACE framework by presenting real examples of parents supporting their online …

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 Audit Quality Effects Of Small Audit Firm Mergers In The United States, Brant E. Christensen, Kecia Williams Smith, Dechun Wang, Devin Williams

Faculty Publications

Increased audit regulation, coupled with reports of frequent mergers among smaller audit firms, creates a dynamic environment in which to assess changes in the U.S. audit market. We examine the audit quality consequences of audit firm mergers between small audit firms that audit public clients, a topic about which little is known. Using a sample of small audit firms each involved in a single merger during 2004-2016, we find consistent evidence that post-merger audit quality decreases when PCAOB-identified audit deficiencies and audit fees are used as proxies for audit quality. In addition, we find weak evidence of lower post-merger audit …

Does Audit Regulation Improve The Underlying Information Used By Managers? Evidence From Pcaob Inspection Access And Management Forecast Accuracy, Brant E. Christensen, Lijun (Gillian) Lei, Sydney Qing Shu, Wayne Thomas

Faculty Publications

Survey evidence and academic research raise the possibility that audit regulation can impact not only the information contained in external financial reports but also the internal information used by management. We investigate this possibility by examining the improvement in management forecast accuracy around initiation of the Public Company Accounting Oversight Board's (PCAOB) international inspection program. Consistent with managers having improved information, we find that managers issue more accurate forecasts following PCAOB inspection access. Multiple additional analyses support that an improved information environment is the mechanism underlying our results, and this effect is distinct from, and incremental to, any effects of …

Improving Psychological Well-Being Of Young Adults By Conducting Family History Research At A Religious University, Barry M. Lunt, Kelly R. Summers, David A. Wood

Faculty Publications

Prior research suggests that knowledge of one’s family is correlated with, but does not produce, psychological well-being. We test this conjecture, by examining whether participating in family history research (i.e., genealogical research) is associated with psychological well-being above and beyond the effects of knowledge of one’s family, documented in prior research. To test this, we examine whether students enrolled in a university level family history course, improve in family identification, self-esteem, anxiety, resilience, and locus of control more than a control sample. For students enrolled in the family history course, we find an increase in family identification, which in turn …

A Preliminary Investigation Of A Brief Tier 1 Classroom Management Measure, Allison F. Gilmour, Joseph H. Wehby, Jessica Boyle, Howard P. Wills, Paul Caldarella

Faculty Publications

Multitiered systems for supporting students’ behavior in schools rely on teachers using generally effective classroom management strategies, such as Tier 1 practices. However, few tools exist to easily assess classwide Tier 1 practices. In this brief report, we describe one potential tool, the Classroom Atmosphere Rating Scale–Brief (CARS-B) and assess the properties of the tool using item response theory and multilevel models. We found that most items on the CARS-B had acceptable discriminations and difficulty estimates. Teachers’ CARS-B latent scores were positively associated with student group on-task. We discuss potential changes to the CARS-B and its use in research and …

Discussion Of "Why Can’T I Trade? Exchange Discretion In Calling Halts", Michael S. Drake

Faculty Publications

Liquidity is an important feature of well-functioning capital markets. While many market frictions exist that constrain liquidity, none are as dramatic as trading halts when trading is suspended altogether. Trading halts became a common feature of US securities markets in the aftermath of Black Monday (October 19, 1987). The hope of regulators was that system-wide trading halts, so-called market circuit breakers, would decrease the likelihood of dramatic sell-offs by allowing markets to cool off. Regulators further argued that security-specific trading halts implemented in advance of a material news release could also reduce volatility and help level the playing field between …

The Effect Of Patent Disclosure Quality On Innovation*, Travis Dyer, Stephen Glaeser, Mark H. Lang, Caroline Sprecher

Faculty Publications

The patent system grants inventors temporary monopoly rights in exchange for a public disclosure detailing their innovation. These disclosures are meant to allow others to recreate and build on the patented innovation. We examine how the quality of these disclosures affects follow-on innovation. We use the plausibly exogenous assignment to patent applications of examiners who differ in their enforcement of disclosure requirements as a source of variation in disclosure quality. We find that some examiners are significantly more lenient with respect to patent disclosure quality requirements, and that patents granted by these examiners include significantly lower-quality disclosures and generate significantly …

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 …

The Icfr Process: Perspectives Of Accounting Executives At Large Public Companies, Eldar Maksymov, Jeffrey Pickerd, T. Jeffrey Wilks, Devin Williams

Faculty Publications

The Sarbanes-Oxley Act charges management with the primary responsibility for internal control over financial reporting (ICFR). However, prior research tells us little about the ICFR process from management’s perspective. We develop a theoretical model of the ICFR process from management’s perspective and examine that model by surveying 145 and interviewing 35 accounting executives at large US public companies. Our primary finding is that executives feel constrained in their ability to direct ICFR and hold perspectives that reflect these constraints. Specifically, most executives feel compelled by auditors to follow the PCAOB’s preferences even though executives believe these preferences often tend to …

Corporate Political Activism And Information Transfers, Dane M. Christensen, Hengda Jin, Joshua A. Lee, Suhas A. Sridharan, Laura A. Wellman

Faculty Publications

Prior research suggests that: (1) politically active firms have an information advantage over firms that do not engage in the political process, but also that (2) politically active firms are more likely to disclose policy-related information. We examine whether there are externalities associated with the processing of political information by politically active firms. We study this question in the setting of intra-industry information transfers around earnings announcements. Measuring firms’ political activism using campaign contributions, we find stronger intra-industry information transfers from politically active firms to their industry peers. These information transfers are stronger when there is more discussion during conference …

Data Visualization In 10-K Filings, Theodore E. Christensen, Karson E. Fronk, Joshua A. Lee, Karen K. Nelson

Faculty Publications

The Securities and Exchange Commission encourages the presentation of information or data in graphical form to improve users’ ability to understand financial disclosures. We find a dramatic increase in the disclosure of both qualitative and quantitative infographics in 10-K filings over time and substantial cross-sectional variation in firms’ choices regarding image types, data content, and the placement of infographics within 10-Ks. We provide evidence on factors associated with firms’ use of infographics and explore the persistence with which they are disclosed over time. Finally, we investigate the relation between the use of infographics and uncertainty in capital markets.

Measurement Error, Fixed Effects, And False Positives In Accounting Research, Jared Jennings, Jung Min Kim, Joshua A. Lee, Daniel Taylor

Faculty Publications

We show theoretically and empirically that measurement error can bias in favor of falsely rejecting a true null hypothesis (i.e., a “false positive”) and that regression models with high-dimensional fixed effects can exacerbate measurement error bias and increase the likelihood of false positives. We replicate inferences from prior work in a setting where we can directly observe the amount of measurement error and show that the combination of measurement error and fixed effects materially inflates coefficients and distorts inferences. We provide researchers with a simple diagnostic tool to assess the possibility that the combination of measurement error and fixed effects …

Ethnic Minority Analysts’ Participation In Public Earnings Conference Calls, Rachel W. Flam, Jeremiah Green, Joshua A. Lee, Nathan Y. Sharp

Faculty Publications

We investigate ethnic minority and non-minority sell-side analysts’ participation in public earnings conference calls. We find that minority analysts are underrepresented in conference call Q&A sessions, and minority analysts who do participate on the calls experience lower levels of prioritization than do nonminority analysts. Minority analysts’ lower participation rates are partially but not fully mediated by characteristics such as experience, work environment, and stock rating favorability. Additionally, firm and conference call fixed effects mediate approximately half the magnitude of lower minority participation rates. Extroverted minority analysts participate at higher rates, but the negative association between minority status and conference call …

Managers’ Use Of Humor On Public Earnings Conference Calls, Andrew C. Call, Rachel W> Flam, Joshua A. Lee, Nathan Y. Sharp

Faculty Publications

Despite the prevalence and importance of humor in interpersonal communication, the disclosure literature is silent on the use of humor in the context of corporate communication. Using a sophisticated machine learning algorithm, we identify managers’ successful uses of humor during public earnings conference calls. When managers use humor on an earnings call, stock market returns and analyst forecast revisions following the call are more positive, primarily because of a muted response to negative earnings news. Consistent with managers’ successful use of humor being a favorable signal of future firm performance, we find no evidence of a return reversal over the …

Innovations In Ipo Deal Structure: Do Up-C Ipos Harm Public Shareholders?, Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, Gladriel Shobe

Faculty Publications

This paper examines an innovation in capital formation that has spurred contentious debate: the Umbrella Partnership Corporation (“Up-C”) IPO. Advisors and underwriters argue that the Up-C deal structure is a driver of post-IPO value and, thus, is a value-enhancing means of raising capital that may be one solution to concerns regarding the drop in the number of publicly traded companies. Consistent with these claims, recent research suggests that organizing soon-to-be public businesses as pass-through entities (as is the case for Up-Cs) leads to superior future performance. Yet, broadening the analysis to consider abnormal stock performance and post-IPO litigation of a …

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 …