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2024

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Aerosol Jet Printing Of Surface Acoustic Wave Microfluidic Devices, Joseph Rich, Brian Cole, Teng Li, Brandon Lu, Hanyu Fu, Brittany N. Smith, Jianping Xia, Shujie Yang, Ruoyu Zhong, James L. Doherty, Kanji Kaneko, Hiroaki Suzuki, Zhenhua Tian, Aaron D. Franklin, Tony Jun Huang Jan 2024

Aerosol Jet Printing Of Surface Acoustic Wave Microfluidic Devices, Joseph Rich, Brian Cole, Teng Li, Brandon Lu, Hanyu Fu, Brittany N. Smith, Jianping Xia, Shujie Yang, Ruoyu Zhong, James L. Doherty, Kanji Kaneko, Hiroaki Suzuki, Zhenhua Tian, Aaron D. Franklin, Tony Jun Huang

Faculty Publications

The addition of surface acoustic wave (SAW) technologies to microfluidics has greatly advanced lab-on-a-chip applications due to their unique and powerful attributes, including high-precision manipulation, versatility, integrability, biocompatibility, contactless nature, and rapid actuation. However, the development of SAW microfluidic devices is limited by complex and time-consuming micro/nanofabrication techniques and access to cleanroom facilities for multistep photolithography and vacuum-based processing. To simplify the fabrication of SAW microfluidic devices with customizable dimensions and functions, we utilized the additive manufacturing technique of aerosol jet printing. We successfully fabricated customized SAW microfluidic devices of varying materials, including silver nanowires, graphene, and poly(3,4-ethylenedioxythiophene) polystyrene sulfonate …

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Media Conglomeration, Local News, And Capital Market Consequences, Travis Dyer, Mark Lang, Jun Oh Jan 2024

Media Conglomeration, Local News, And Capital Market Consequences, Travis Dyer, Mark Lang, Jun Oh

Faculty Publications

We examine the effect of news media consolidation on local business coverage and its consequences for firms, investors, and capital markets. Using television transcripts, we find a substantial drop in coverage of local firms following the consolidation of local television stations associated with Sinclair acquisitions. Local information search, institutional portfolio local bias, and overall retail trading decrease for firms in treated geographic areas. Results are most pronounced for small firms, for stations with higher ex ante viewership, and for stations with greater reductions in local coverage. Our results provide insight into the consequences of media consolidation for local business coverage, …

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How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights From Audit Litigators, Eldar Maksymov Jan 2024

How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights From Audit Litigators, Eldar Maksymov

Faculty Publications

Research indicates that auditors have an impoverished understanding of trial preparation factors that, independent of audit quality, can significantly elevate audit litigation risk. As the scholarly literature sheds little insight about the nature and implications of these factors, we identify what factors audit litigators consider in trial preparation, how they expect these factors to affect litigation outcomes, and how they attempt to lever these factors. To do so, we interview 39 audit litigators, who identify factors germane to trial venues, jury pools, and case arguments. Guided by the Elaboration Likelihood Model, we construct a framework that predicts these factors influence …

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The General Anti-Avoidance Rule, Mary Cowx, Jon Kerr Jan 2024

The General Anti-Avoidance Rule, Mary Cowx, Jon Kerr

Faculty Publications

The general anti-avoidance rule, or GAAR, is an enforcement mechanism that gives a country’s taxing authority broad power to deny a taxpayer tax benefits associated with any transaction. Although GAARs are becoming increasingly common, the presence of a GAAR is generally overlooked by researchers and thus has been left unstudied. In this paper, we provide an initial investigation by studying the effect of GAARs on firm-level corporate tax avoidance behaviors. Using an indicator for the enactment or strengthening of a GAAR within a country in a stacked difference-in-differences design, we find GAAR enactment is associated with a statistically and economically …

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Estimating The Likelihood Of Future Tax Settlements, Jared Jennings, Joshua A. Lee, Erin Towery Jan 2024

Estimating The Likelihood Of Future Tax Settlements, Jared Jennings, Joshua A. Lee, Erin Towery

Faculty Publications

Corporate income tax settlements represent a substantial cash outflow for many U.S. firms. This study develops an ex-ante measure of future corporate income tax settlement likelihood using quantitative and qualitative information from Form 10-K. We find that both quantitative and qualitative information are incrementally useful in predicting future tax settlements. We then use our new measure to examine the association between predicted future tax settlements and cash holdings. In contrast with prior research documenting a positive association between reserves for uncertain tax positions and cash holdings, we find that firms with a higher likelihood of future tax settlements hold less …

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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 …

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Continuous Professional Development Strategies Of Nepali Secondary Principals: Navigating Challenges In Changing Times, Shankar Dhakal, Geoffrey W. Lummis, Andrew Jones Jan 2024

Continuous Professional Development Strategies Of Nepali Secondary Principals: Navigating Challenges In Changing Times, Shankar Dhakal, Geoffrey W. Lummis, Andrew Jones

Research outputs 2022 to 2026

This article delves into the ‘continuous professional development’ (CPD) strategies of three Nepali public secondary principals in complex settings. Through semi-structured interviews, the case studies reveal key CPD themes such as academic qualifications, contextual learning, collaborative networking, leadership training, critical self-reflection, and spiritual dimensions aligned with contextual expectations. The research reinforces the importance of networking and collaboration, in providing targeted CPD for principals, necessitating the negotiation of cultural sensitivities. These insights carry vital implications for school leadership in Nepal and similar international contexts, providing strategies to ensure positive educational outcomes.

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