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2024

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Until You're In The Chair And Executing Your Role, You Don't Know: A Qualitative Study Of The Needs And Perspectives Of People With Stroke-Related Communication Disabilities When Returning To Vocational Activity, Lucette Lanyon, Ciara Shiggins, Caroline Baker, Serena Alves Stein, Sophie O'Keefe, Emma J. Schneider, Erin Godecke, Kathryn Radford, Natasha A. Lannin Jan 2024

Until You're In The Chair And Executing Your Role, You Don't Know: A Qualitative Study Of The Needs And Perspectives Of People With Stroke-Related Communication Disabilities When Returning To Vocational Activity, Lucette Lanyon, Ciara Shiggins, Caroline Baker, Serena Alves Stein, Sophie O'Keefe, Emma J. Schneider, Erin Godecke, Kathryn Radford, Natasha A. Lannin

Research outputs 2022 to 2026

Background: People with communication disability after stroke experience low rates of return to vocational roles. Vocational rehabilitation is recommended; however, there are no clear guidelines informing vocational rehabilitation for people with communication disability. Understanding the needs and experiences of this population is critical to improving vocational stroke rehabilitation outcomes. Aims: This study aimed to: (1) investigate the experience of vocational rehabilitation for people with communication disability after stroke, (2) identify gaps and, (3) provide preliminary recommendations for tailored service delivery. Methods: Seven participants with an identified communication impairment following stroke were recruited from a larger clinical trial of early vocational …


The Heroic Character, The Neo-Liberal Productive Citizen, And The Feminist Filmmaker, Catherine Gough-Brady Jan 2024

The Heroic Character, The Neo-Liberal Productive Citizen, And The Feminist Filmmaker, Catherine Gough-Brady

Research outputs 2022 to 2026

I recut an observational documentary about a woman called Bekti into a more conventional hero’s journey for a broadcaster. The hero’s journey narrative requires large obstacles to be overcome by the hero in their search for their ego. In this documentary the obstacle is connecting experimental science with communities with the aim to reduce dengue fever, and the hero’s ‘ego’ is to be an effective communicator. Using the hero’s journey style of narrative reduced the importance of the domestic aspects of Bekti’s life because these scenes did not contribute to overcoming obstacles or finding ego. To explore these changes use …


American Political Engagement: Does Food Assistance Affect Political Participation?, Maya Patterson Jan 2024

American Political Engagement: Does Food Assistance Affect Political Participation?, Maya Patterson

Res Publica - Journal of Undergraduate Research

This research paper examines the role of how program participation in food access programs influences political participation in the US, specifically “Does program participation in food access programs, such as receiving benefits from SNAP or WIC, influence political participation?” Using a self-reported, weighted 2017 survey of Rural America, this study demonstrates how people receiving food benefits within the last year affect their political participation, specifically how they voted in the 2016 presidential election. This survey was collected by the Roper Center's iPOLL databank, after searching for questions about receiving food assistance. By focusing on the last decade, this research paper …


Shape Discrimination In Central And Peripheral Vision And Its Potential For Vision Screening, Anna Zolubak Jan 2024

Shape Discrimination In Central And Peripheral Vision And Its Potential For Vision Screening, Anna Zolubak

School of Health Professions Theses

Background and aims: Radial frequency (RF) shape discrimination with small central and achromatic stimuli has been successfully used in vision monitoring tests for age related macular degeneration (AMD). This thesis aims to provide basic vision research in the peripheral visual field (VF) that can expand the versatility and sensitivity of the current tests. Methods: The research described herein used visual psychophysics to explore RF shape discrimination under different conditions in normal vision. Aspects explored included chromatic and luminance mechanisms, retinal location, size and scaling, binocular interactions and effects of simulated scotoma, concentric and eccentric presentation, and interval and spatial methods. …


The Effectiveness Of Motor-Motor And Motor-Cognitive Dual-Task Training Interventions On Balance In People With Parkinson’S Disease: Rct Design, Feasibility, And Acceptability Testing, Nesibe Cakmak Jan 2024

The Effectiveness Of Motor-Motor And Motor-Cognitive Dual-Task Training Interventions On Balance In People With Parkinson’S Disease: Rct Design, Feasibility, And Acceptability Testing, Nesibe Cakmak

School of Health Professions Theses

Background: Dual-task training (DTT), utilized in motor-motor (M-DTT) and/or cognitive-motor (C-DTT) forms, has been identified as an effective and safe approach to improve balance in people with Parkinson’s disease (pwPD). Studies which investigate the superiority of the effectiveness of M-DTT and CDTT interventions, however, are lacking. To determine superiority there is a need to design a randomized control trial (RCT). This PhD study, therefore, had two aims. Firstly, to design home-based M-DTT and C-DTT interventions for improving upright balance in people with mild to moderate PD. Secondly to test the feasibility and acceptability of the interventions, outcome measures, and the …


Hcai Block Model: A Competence Model For Human Centred Artificial Intelligence At K-12, Brian Conway, Keith Nolan, Keith Quille Jan 2024

Hcai Block Model: A Competence Model For Human Centred Artificial Intelligence At K-12, Brian Conway, Keith Nolan, Keith Quille

Conference Papers

Artificial Intelligence (AI) is becoming a common topic within thecomputing K-12 curricula worldwide. While much of the focusof research is on the use of Generative AI in and for education,AI as a core subject area is still gaining popularity, with much ofthis research focusing on content and tools that effectively support the teaching of AI. However, as we grow as a field, there isa need currently unmet to provide foundations (in the form of ablock model as there exists for programming) to allow researchersto build strong pedagogies and methodologies from, and even abase to design activities and content. Compounding this, …


Integration Of Attractive And Defensive Phytochemicals Is Unlikely To Constrain Chemical Diversification In A Perennial Herb, Hanna Eriksdotter Thosteman, Katherine Eisen, Hampus Petrén, Sotiria Boutsi, Loretta Pace, John M. Halley, Consuelo M. De Moraes, Mark C. Mescher, James Buckley, Magne Friberg Jan 2024

Integration Of Attractive And Defensive Phytochemicals Is Unlikely To Constrain Chemical Diversification In A Perennial Herb, Hanna Eriksdotter Thosteman, Katherine Eisen, Hampus Petrén, Sotiria Boutsi, Loretta Pace, John M. Halley, Consuelo M. De Moraes, Mark C. Mescher, James Buckley, Magne Friberg

School of Biological and Marine Sciences

Diversification of plant chemical phenotypes is typically associated with spatially and temporally variable plant–insect interactions. Floral scent is often assumed to be the target of pollinator-mediated selection, whereas foliar compounds are considered targets of antagonist-mediated selection. However, floral and vegetative phytochemicals can be biosynthetically linked and may thus evolve as integrated phenotypes. Utilizing a common garden of 28 populations of the perennial herb Arabis alpina (Brassicaceae), we investigated integration within and among floral scent compounds and foliar defense compounds (both volatile compounds and tissue-bound glucosinolates). Within floral scent volatiles, foliar volatile compounds, and glucosinolates, phytochemicals were often positively correlated, and …


On Design Load Prediction And Extreme Response Modelling Of Floating Offshore Renewable Energy Structures, Tom Tosdevin Jan 2024

On Design Load Prediction And Extreme Response Modelling Of Floating Offshore Renewable Energy Structures, Tom Tosdevin

School of Engineering, Computing and Mathematics Theses

FLOATING offshore renewable energy (FORE) is a marginal industry and as such cost reductions are essential in order for it to become competitive with other forms of electricity generation. Design practices for evaluating the extreme responses of FORE devices are still under consideration by standards authorities, thus methods that enable potential speeding up of the design and development phases, particularly physical model testing are needed. Probabilistic design approaches have proved effective in bringing down costs in the aerospace and automobile industries and so provide a potential route to viability by allowing partial safety factors to be reduced. However, the scarcity …


1st Eut+ International Conference On Languages, Tamara Onnis, Stefanie Morgret Jan 2024

1st Eut+ International Conference On Languages, Tamara Onnis, Stefanie Morgret

Conference Proceedings

Language has to power to bind us or divide us. Language enables us to cooperate with each other or impede each other. Through language, we are able to be the human beings we are today, hold our value systems dear and accomplish all that we have done over millennia. This volume provides an impression of the first international EUt+ language conference on ‘Inter/Multiculturalism in a Post Colonial Era: Languages and European Values’ hosted by University of Applied Sciences Darmstadt. Thirteen contributions invite you to experiences, ideas and research findings related to language and its interaction with intercultural communication, European values …


Do Audit Partners Exhibit Hometown Bias?, Yuzhou Chen, Timothy Seidel, Aleksandra "Ally" B. Zimmerman Jan 2024

Do Audit Partners Exhibit Hometown Bias?, Yuzhou Chen, Timothy Seidel, Aleksandra "Ally" B. Zimmerman

Faculty Publications

We investigate whether audit partners exhibit greater leniency towards audit clients located in their childhood or pre-professional home state. While prior research has examined the audit quality effects of geographic distance between an auditor and client as well as auditors’ social ties to company management or directors, this study uniquely examines auditors’ psychological affinity to places rather than people. Using hand-collected data on audit partners, company managers, and directors, we find evidence of partners exhibiting hometown bias in the form of greater leniency towards clients’ opportunistic reporting. However, we find no evidence to suggest that these psychological biases affect audit …


Strategic Alignment, Performance, And The Moderating Effect Of Regulatory Fit, Hayden T. Gunnell, Steven D. Smith, Travis W. Steadman Jan 2024

Strategic Alignment, Performance, And The Moderating Effect Of Regulatory Fit, Hayden T. Gunnell, Steven D. Smith, Travis W. Steadman

Faculty Publications

We examine how the alignment of performance measurement and strategy affects performance on a multidimensional task. Our experiment varies both the strategy (speed versus accuracy) of the hypothetical firm for which participants work and the individual performance measure that is reported to them, creating two conditions of clear alignment and two of clear misalignment. We find that while workers are responsive to the performance measure regardless of its alignment, they are also sensitive to the strategy such that costly alignment effects are observed. We also predict and find that workers respond asymmetrically to misalignment in accuracy performance but not in …


The Effects Of Strategic Alignment And Strategic Clarity On Multidimensional Task Performance, Steven D. Smith, Tyler F. Thomas Jan 2024

The Effects Of Strategic Alignment And Strategic Clarity On Multidimensional Task Performance, Steven D. Smith, Tyler F. Thomas

Faculty Publications

The alignment of a firm’s performance measures with its strategic objectives is fundamental to effective management control, at least in part because performance measures and stated strategy represent separate sources of information that workers can rely on to guide their efforts. We experimentally examine the effects of strategic alignment and strategic clarity (i.e., the specificity with which strategic objectives are communicated) on workers’ performance on a multidimensional task. We predict and find that alignment improves performance under a vague strategy statement but impairs performance under a clear strategy statement. These results are consistent with strategic clarity and performance measure alignment …


The Effect Of Economic Nexus On Sales Tax Avoidance And Retail Purchases, Zackery D. Fox, John R. Robinson, Stephen A. Stewart Jan 2024

The Effect Of Economic Nexus On Sales Tax Avoidance And Retail Purchases, Zackery D. Fox, John R. Robinson, Stephen A. Stewart

Faculty Publications

We investigate the impact of adopting economic nexus laws on local consumer consumption patterns. To do so, we focus on a natural experiment involving Washington State, which enacted economic nexus in October of 2018, and its neighboring state Oregon, which has no sales tax. Utilizing data from the Nielsen Consumer Panel survey, we estimate a difference-in-differences regression to test whether the imposition of sales tax on internet purchases in Washington led to an increase in brick and mortar (B&M) retail purchases relative to those in Oregon. We report evidence that consumers in Washington increased purchases at B&M retailers relative to …


The Effects Of Preharvest Silicon Treatment And Passive Map On Quality And Shelf Life Of White Button Mushrooms In Thermoformed Recycled Pet Packaging System, Tigist T. Shonte, Helen Grogan, Jesus Maria Frias Celayeta, Francesco S. Giordano, Andrew Reynolds, Orla O'Halloran, Lorraine Foley, Shivani Pathania Jan 2024

The Effects Of Preharvest Silicon Treatment And Passive Map On Quality And Shelf Life Of White Button Mushrooms In Thermoformed Recycled Pet Packaging System, Tigist T. Shonte, Helen Grogan, Jesus Maria Frias Celayeta, Francesco S. Giordano, Andrew Reynolds, Orla O'Halloran, Lorraine Foley, Shivani Pathania

Articles

A crop pretreatment with silicon was combined with passive modified atmosphere packaging (PMAP) in a thermoformed recycled PET packaging format as a novel approach to minimize the quality degradation in mushrooms. This study was aimed to evaluate the effects of (a) two preharvest treatments, namely preharvest control (PHTC) and preharvest silicon treatment (PHTS) and (b) four packaging lid formats, namely PMAP1: a single hole of 1.1 mm size, PMAP2: two holes of 0.53 mm size, PMAP3: three holes of 0.53 mm size, and PMAPC: OMNI-PW micro perforated cling film as a control on the quality and shelf life of mushrooms …


A Comprehensive Review Of Cured Meat Products In The Irish Market: Opportunities For Reformulation And Processing, Jan Roland G. Molina, Jesús M. Frías-Celayeta, Declan J. Bolton, Cristina Botinestean Jan 2024

A Comprehensive Review Of Cured Meat Products In The Irish Market: Opportunities For Reformulation And Processing, Jan Roland G. Molina, Jesús M. Frías-Celayeta, Declan J. Bolton, Cristina Botinestean

Articles

No abstract provided.


Structure-Function Relationship Of Oat Flour Fractions When Blended With Wheat Flour: Instrumental And Nutritional Quality Characterization Of Resulting Breads, Mahmoud Said Rashed, Milica Pojić, Ciara Mcdonagh, Eimear Gallagher, Jesus M. Frias, Shivani Pathania Jan 2024

Structure-Function Relationship Of Oat Flour Fractions When Blended With Wheat Flour: Instrumental And Nutritional Quality Characterization Of Resulting Breads, Mahmoud Said Rashed, Milica Pojić, Ciara Mcdonagh, Eimear Gallagher, Jesus M. Frias, Shivani Pathania

Articles

Abstract: The present work investigated the structure-function relationship of dry fractionated oat flour (DFOF) as a techno-functional ingredient using bread as a model system. Mechanically, DFOF fractions (F), that is, F1: <224 µm, F2: 250–280 µm, F3: 280–500 µm, F4: 500–600 µm, and whole oat flour (F5) were blended with white wheat flour at 10%, 30%, and 50% substitution levels for bread making. The blended flours, doughs, and bread samples were assessed for their techno-functional, nutritional, and structural characteristics. The results of Mixolab and the Rapid Visco Analyzer show that the 50% substituted F3 fraction exhibits the highest water absorption properties (69.53%), whereas the 50% F1 fraction exhibits the highest peak viscosity of the past slurry. Analysis of bread samples revealed a lower particle size of DFOF fractions and higher supplementation levels, increased β-glucan levels (0.13–1.29 g/100 bread (db), reduced fermentable monosaccharides, that is, glucose (1.44–0.33 g/100 g), and fructose (1.06–0.28 g/100 g). The effect of particle size surpassed the substitution level effect on bread volume reduction. The lowest hardness value for F1 is 10%, and the highest value for F2 is 50%. The total number of cells in the bread slice decreased from the control to the F4 fraction (50%). Multi-criteria analysis indicated that DFOF fractions produced breads with similar structure and higher nutritional value developed from white wheat flour. Practical Application: The use of mechanically fractionated oat flours fractions in white wheat flour breads can improve the nutritional profile without affecting the physical properties of the bread product. Based on the oat flour fractions, bakers and food processing companies can tailor the bread formulations for high β-glucan, high fiber, and low reduced sugar claims.


Review Of Computational Models For Large-Scale Mdao Of Urban Air Mobility Concepts, Darshan Sarojini, Marius L. Ruh, Jiayao Yan, Luca Scotzniovsky, Nicholas C. Orndorff, Ru Xiang, Han Zhao, Joshua J. Krokowski, Michael Warner, Sebastiaan Pc Van Schie, Ashley Cronk, Alexandre T. R. Guibert, Jeffrey T. Chambers, Lauren Wolfe, Rachel Doring, Robin Despins, Cibin Joseph, Ryan Anderson, Andrew Ning, Hyunjune Gill, Seongkyu Lee, Zeyu Cheng, Zhi Cao, Chunting Mi, Y Shirley Meng, Christopher Silva, Jiun-Shyan Chen, H. Alicia Kim, John T. Hwang Jan 2024

Review Of Computational Models For Large-Scale Mdao Of Urban Air Mobility Concepts, Darshan Sarojini, Marius L. Ruh, Jiayao Yan, Luca Scotzniovsky, Nicholas C. Orndorff, Ru Xiang, Han Zhao, Joshua J. Krokowski, Michael Warner, Sebastiaan Pc Van Schie, Ashley Cronk, Alexandre T. R. Guibert, Jeffrey T. Chambers, Lauren Wolfe, Rachel Doring, Robin Despins, Cibin Joseph, Ryan Anderson, Andrew Ning, Hyunjune Gill, Seongkyu Lee, Zeyu Cheng, Zhi Cao, Chunting Mi, Y Shirley Meng, Christopher Silva, Jiun-Shyan Chen, H. Alicia Kim, John T. Hwang

Faculty Publications

The advent of Urban Air Mobility (UAM) has necessitated a paradigm shift in aircraft design from traditional regression methods to physics-based analysis and the use of modern computational methods. This paper explores the intricacies of UAM aircraft design, acknowledging the limitations of historical empirical equations and advocating for the use of physics-based tools in the early stages of the design process. It underscores the importance of Multidisciplinary Design, Analysis, and Optimization (MDAO) as a means to integrate physics-based tools for conceptual design, facilitating decisions on configuration and sizing. The paper presents a comprehensive survey and review of computational models across …


Effects Of Cognitive And Social Demands On Linguistic Production For People With Moderate, Mild, Or No Aphasia, Tyson G. Harmon, Emily Mcdonald, Kyle Steele Jan 2024

Effects Of Cognitive And Social Demands On Linguistic Production For People With Moderate, Mild, Or No Aphasia, Tyson G. Harmon, Emily Mcdonald, Kyle Steele

Faculty Publications

Background: Most everyday communication occurs in situations where cognitive and social demands are present. These types of situations may compound language deficits for people with aphasia (PWA). An understanding of the language interference that may occur from cognitive and social demands is an important precursor for assessment and intervention that addresses everyday communication situations.

Aims: To determine how cognitively and socially demanding conditions affect micro- and macrolinguistic production for people with moderate, mild, or no aphasia during narrative discourse and to compare effects among groups.

Method: Thirty participants with mild (n = 9), moderate (n = 9), or no (n …


Elevato-Cdr: Speech Enhancement In Large Delay And Reverberant Assisted Living Scenarios, Swarnadeep Bagchi, Ruairí De Fréin Jan 2024

Elevato-Cdr: Speech Enhancement In Large Delay And Reverberant Assisted Living Scenarios, Swarnadeep Bagchi, Ruairí De Fréin

Conference papers

Speech enhancement algorithms are needed for Assisted Living (AL) environments, which are characterized by large inter-microphone spacings, significant phase-wraparound, and high reverberation times (T60). We contribute Elevato- CDR, which addresses the task of enhancing speech given the large relative delays and high levels of reverberation, which are characteristic of AL scenarios. The purpose of this paper is to evaluate Elevato-CDR’s performance and compare it with benchmark reverberation schemes, using speech mixtures which experience reverberation and background noise. Our findings indicate that Elevato-CDR successfully outperforms classical dereverberation algorithms in terms of subjective (MARS, PESQ) and objective (SDR, SRR) performance measures in …


5.Meeting The Attachment Needs Of Nursing Home Residents With Dementia, Lucia Carragher, Gemma Jones, Ann Marron, Laura Ballantine Jan 2024

5.Meeting The Attachment Needs Of Nursing Home Residents With Dementia, Lucia Carragher, Gemma Jones, Ann Marron, Laura Ballantine

Irish Journal of Applied Social Studies

No abstract provided.


Relationship Between Professionalization And Impact Research – Effects Of Knowledge And Orientation Stocks Of Youth Social Workers On Their Acting, André Epp Jan 2024

Relationship Between Professionalization And Impact Research – Effects Of Knowledge And Orientation Stocks Of Youth Social Workers On Their Acting, André Epp

Irish Journal of Applied Social Studies

Despite a shortage of skilled workers in Germany, adolescents can still experience difficulties transiting into vocational training. Although fundamental examinations of influences which hinder this transition process exist, little is known about how pedagogical workers who support adolescents perceive and construct the transition process. Therefore, this article deals with perspectives and views – the practical theories (Subjektive Theorien) – of youth social workers whose main task is to support adolescents during this transition process. Using empirical data, I outline two different theory orientations. Furthermore, I argue as to what extent the practical theories of youth social workers affect their acting. …


Iqgo: Iterative Quantum Gate Optimiser For Quantum Data Embedding, Tautvydas Lisas, Ruairí De Fréin Jan 2024

Iqgo: Iterative Quantum Gate Optimiser For Quantum Data Embedding, Tautvydas Lisas, Ruairí De Fréin

Research Outputs: 2025-Present

Quantum kernel methods and Variational Quantum Classifiers (VQCs) have recently gained significant interest in the field of Machine Learning (ML). They have the potential to achieve superior generalisation whilst using smaller datasets and fewer parameters compared to their classical counterparts. However, kernel methods which leverage feature map embedding, often struggle with overfitting, which compromises their generalisation performance on unseen data. VQCs which utilise Parameterised Quantum Circuits (PQCs) to model the relationship between input data and the output, are susceptible to the Barren Plateau (BP) problem. To address these challenges, we introduce an adaptive quantum embedding optimisation algorithm, namely the Iterative …


The Impact Of Chief Audit Executive Turnover In Taiwan, Kenneth L. Bills, Hua-Wei Huang, Yi-Hung Lin, David A. Wood Jan 2024

The Impact Of Chief Audit Executive Turnover In Taiwan, Kenneth L. Bills, Hua-Wei Huang, Yi-Hung Lin, David A. Wood

Faculty Publications

This study adds to the emerging body of research showing the importance of internal audit to improve corporate governance and firm performance. Specifically, we test how the market reacts to the announcement of a turnover to the head of internal audit (i.e., the chief audit executive (CAE)). We find negative cumulative abnormal returns in the days surrounding the announcement of a CAE turnover and that the market holds a relatively negative perception of CAE turnover regardless of the reasons for the turnover event. We then study two reasons for why the market would react negatively to the CAE turnover and …


Artificial Intelligence’S Capabilities, Limitations, And Impact On Accounting Education: Investigating Chatgpt’S Performance On Educational Accounting Case, Xu (Joyce) Cheng, Ryan Dunn, Travis Holt, Kerry Inger, J. Gregory Jenkins, Jefferson Jones, James Long, Tina Loraas, Mollie Mathis, Jonathan Stanley, David A. Wood Jan 2024

Artificial Intelligence’S Capabilities, Limitations, And Impact On Accounting Education: Investigating Chatgpt’S Performance On Educational Accounting Case, Xu (Joyce) Cheng, Ryan Dunn, Travis Holt, Kerry Inger, J. Gregory Jenkins, Jefferson Jones, James Long, Tina Loraas, Mollie Mathis, Jonathan Stanley, David A. Wood

Faculty Publications

This study evaluates the capabilities of ChatGPT models 3.5 and 4 to provide solutions to eight educational accounting cases. We find that ChatGPT’s ability to provide accurate solutions varies depending on the type of case requirement and topical area of accounting, with better performance on tasks requiring elements that require explanation, application of rules, and ethical evaluation. However, ChatGPT performs poorly on tasks that require financial statement creation, journal entries, or software use. Our study also finds that detection tools provided by ChatGPT's developer are ineffective in identifying text created by Artificial Intelligence Text Generators (AITG). We suggest ways in …


Leveraging Chatgpt For Enhancing The Internal Audit Process – A Real-World Example From A Large Multinational Company, Scott Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien, David A. Wood Jan 2024

Leveraging Chatgpt For Enhancing The Internal Audit Process – A Real-World Example From A Large Multinational Company, Scott Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien, David A. Wood

Faculty Publications

We discuss how the internal audit function (IAF) of a large multinational energy company, Uniper, is starting to use ChatGPT to improve automation of internal auditing. We investigate the benefits and challenges of integrating ChatGPT into internal audit processes and assess its impact on the efficiency and effectiveness of the IAF. Uniper has implemented ChatGPT into parts of audit preparation, fieldwork, and audit reporting. On their initial tests, they estimate efficiency gains ranging from 50 to 80 percent for various processes. We report key risks and challenges with using ChatGPT in internal auditing as well as the initial key practices …


Development Of A Framework Of Key Internal Control And Governance Principles For Robotic Process Automation (Rpa), Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood Jan 2024

Development Of A Framework Of Key Internal Control And Governance Principles For Robotic Process Automation (Rpa), Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood

Faculty Publications

Although robotic process automation (RPA) usage is growing rapidly in accounting, concerns are emerging regarding the internal controls and overall governance structure surrounding RPA. To help address these concerns, we use a design science research approach and work with a Fortune 500 company to develop an RPA governance framework. The framework consists of 4 governance areas and 14 control requirements, which help maximize the benefits and minimize the risks associated with the use of RPA. We validate that the framework is useful and generalizable to many organizations by presenting the framework to and subsequently interviewing and surveying 84 professionals at …


A Demonstration Of How Chatgpt Can Be Used In The Internal Auditing Process, Marc Eulerich, David A. Wood Jan 2024

A Demonstration Of How Chatgpt Can Be Used In The Internal Auditing Process, Marc Eulerich, David A. Wood

Faculty Publications

For the past several years, internal audit functions (IAFs) have been significantly increasing their digitization efforts to enhance the efficiency and effectiveness of the IAF. The introduction of ChatGPT has increased the potential for IAFs to have a more significant impact; however, there is little guidance on how ChatGPT can influence the day-to-day work of internal auditors. This paper demonstrates with specific examples how ChatGPT can be used to enhance all aspects of the audit process. While not comprehensive in nature, the detailed, illustrative examples should help internal auditors see actionable steps they can take to be more efficient and …


Improving The Production And Reviewing Of Design Science Research In Accounting, Noah Myers, Mason Snow, Nathan Waddoups, David A. Wood Jan 2024

Improving The Production And Reviewing Of Design Science Research In Accounting, Noah Myers, Mason Snow, Nathan Waddoups, David A. Wood

Faculty Publications

Design Science Research (DSR) is a rigorous research methodology widely used in other fields like computer science and engineering, but its application in accounting is still relatively limited. This paper reviews the implementation of DSR published in accounting journals and provides recommendations to improve the authoring and reviewing processes. We review 51 DSR articles published in accounting journals between 2011 and 2023. The analysis identified areas where papers excelled and fell short, leading to recommendations in the following key aspects: adherence to a research framework, validation of research questions, defining objectives of artifacts, developing a more diverse set of artifacts, …


Reassessing Assurance In An Automated World: Insights From Board Members, Executives, And Internal Auditors, Scott Emett, Marc Eulerich, Jeffrey Pickerd, David A. Wood Jan 2024

Reassessing Assurance In An Automated World: Insights From Board Members, Executives, And Internal Auditors, Scott Emett, Marc Eulerich, Jeffrey Pickerd, David A. Wood

Faculty Publications

Technological advances that automate work continue to transform the accounting profession. We examine whether automation impacts resource allocation within the internal audit function (IAF), a unique setting that allows us to compare demand for assurance activities with demand for consulting activities. We conduct an experiment in which experienced board members, executives, and internal auditors make budget recommendations for a company’s IAF that developed automations that improved the efficiency of the IAF. Results show that across all groups, participants respond to these efficiencies by decreasing the IAF’s total budget but retaining the productive capacity of the IAF. The budget cuts are …


Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu Jan 2024

Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu

Faculty Publications

Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed “disclosure benchmarking.” Using initial public offering (IPO) disclosures as the setting, we find that disclosure benchmarking is associated with amore efficient Securities and Exchange Commission (SEC) review process. We further find that it is associated with several measures of disclosure quality, including disclosures that are less likely to be revised in subsequent …