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Fluid Biomarkers In Cerebral Amyloid Angiopathy, Seyed M. Savar, Bin Ma, Eugene Hone, Farzana Jahan, Shaun Markovic, Steve Pedrini, Soudabeh Shemehsavar, Vandhana Easwaran, Kevin Taddei, Samantha Gardener, Jasmeer P. Chhatwal, Ellis S. Van Etten, Matthias J. P. Van Osch, Daniel Clarke, Anastazija Gnjec, Mark A. Van Buchem, Marieke J. H. Wermer, Graeme J. Hankey, Steven M. Greenberg, Ralph N. Martins, Hamid R. Sohrabi Jan 2024

Fluid Biomarkers In Cerebral Amyloid Angiopathy, Seyed M. Savar, Bin Ma, Eugene Hone, Farzana Jahan, Shaun Markovic, Steve Pedrini, Soudabeh Shemehsavar, Vandhana Easwaran, Kevin Taddei, Samantha Gardener, Jasmeer P. Chhatwal, Ellis S. Van Etten, Matthias J. P. Van Osch, Daniel Clarke, Anastazija Gnjec, Mark A. Van Buchem, Marieke J. H. Wermer, Graeme J. Hankey, Steven M. Greenberg, Ralph N. Martins, Hamid R. Sohrabi

Research outputs 2022 to 2026

Cerebral amyloid angiopathy (CAA) is a type of cerebrovascular disorder characterised by the accumulation of amyloid within the leptomeninges and small/medium-sized cerebral blood vessels. Typically, cerebral haemorrhages are one of the first clinical manifestations of CAA, posing a considerable challenge to the timely diagnosis of CAA as the bleedings only occur during the later disease stages. Fluid biomarkers may change prior to imaging biomarkers, and therefore, they could be the future of CAA diagnosis. Additionally, they can be used as primary outcome markers in prospective clinical trials. Among fluid biomarkers, blood-based biomarkers offer a distinct advantage over cerebrospinal fluid biomarkers …


The Quest For Continuous Quality Improvement In Australian Long Day Care Services: Getting The Most Out Of The Assessment And Rating Process, Susan L. Irvine, Lennie Barblett, Manjula Waniganayake, Fay Hadley, Rebecca Andrews, Maria Hatzigianni, Hui Li, Leanne Lavina, Linda J. Harrison, Belinda Davis Jan 2024

The Quest For Continuous Quality Improvement In Australian Long Day Care Services: Getting The Most Out Of The Assessment And Rating Process, Susan L. Irvine, Lennie Barblett, Manjula Waniganayake, Fay Hadley, Rebecca Andrews, Maria Hatzigianni, Hui Li, Leanne Lavina, Linda J. Harrison, Belinda Davis

Research outputs 2022 to 2026

The National Quality Framework (NQF) was intended to drive continuous improvement in education and care services in Australia. Ten years into implementation, the effectiveness of the NQF is demonstrated by steady improvements in quality as measured against the National Quality Standard (NQS). The process of assessing and rating services is a key element in the NQF, drawing together regulatory compliance and quality assurance. This paper draws on findings from a national Quality Improvement Research Project investigating the characteristics, processes, challenges and enablers of quality improvement in long day care services, concentrating on Quality Area 1 Educational program and practice and …


Music As A Determinant Of Health Among First Nations People In Australia: A Scoping Narrative Review, Brigitta Scarfe, Kristy Apps, Naomi Sunderland, Phil Graham, Brydie Leigh Bartleet, Glenn Barry, Darren Garvey, Rae Cooper, Clint Bracknell Jan 2024

Music As A Determinant Of Health Among First Nations People In Australia: A Scoping Narrative Review, Brigitta Scarfe, Kristy Apps, Naomi Sunderland, Phil Graham, Brydie Leigh Bartleet, Glenn Barry, Darren Garvey, Rae Cooper, Clint Bracknell

Research outputs 2022 to 2026

Issue Addressed:

While social determinants frameworks are still popular in research about First Nations health in Australia, a growing body of research prefers cultural determinants of health models. Cultural determinants models provide a holistic, strength-based framework to explain connections between health and contextual factors, including the potential role of music and its impact on social and emotional well-being. Given the growing international recognition of links between music, health, and wellbeing through bodies such as the World Health Organisation, this article examines whether and how music practices are acknowledged in First Nations determinants of health literature.

Methods:

We conducted a scoping …


Rationale, Design, And Baseline Characteristics Of Participants In The Health@Nus Mhealth Augmented Cohort Study Examining Student-To-Work Life Transition: Protocol For A Prospective Cohort Study, Xin Hui Chua, Sarah Martine Edney, Andre Matthias Müller, Nicholas A. Petrunoff, Clare Whitton, Zoey Tay, Claire Marie Jie Lin Goh, Bozhi Chen, Su Hyun Park, Salome A. Rebello, Alicia Low, Janelle Chia, Daphne Koek, Karen Cheong, Rob M. Van Dam, Falk Müller-Riemenschneider Jan 2024

Rationale, Design, And Baseline Characteristics Of Participants In The Health@Nus Mhealth Augmented Cohort Study Examining Student-To-Work Life Transition: Protocol For A Prospective Cohort Study, Xin Hui Chua, Sarah Martine Edney, Andre Matthias Müller, Nicholas A. Petrunoff, Clare Whitton, Zoey Tay, Claire Marie Jie Lin Goh, Bozhi Chen, Su Hyun Park, Salome A. Rebello, Alicia Low, Janelle Chia, Daphne Koek, Karen Cheong, Rob M. Van Dam, Falk Müller-Riemenschneider

Research outputs 2022 to 2026

Background: Integration of mobile health data collection methods into cohort studies enables the collection of intensive longitudinal information, which gives deeper insights into individuals’ health and lifestyle behavioral patterns over time, as compared to traditional cohort methods with less frequent data collection. These findings can then fill the gaps that remain in understanding how various lifestyle behaviors interact as students graduate from university and seek employment (student-to-work life transition), where the inability to adapt quickly to a changing environment greatly affects the mental well-being of young adults. Objective: This paper aims to provide an overview of the study methodology and …


Visitor Attitude To Tourism Destinations: A Critical Review And Future Research Agenda, Arghavan Hadinejad, Brent D. Moyle, Anna Kralj, Nick Noghan, Noel Scott, Sarah Gardiner Jan 2024

Visitor Attitude To Tourism Destinations: A Critical Review And Future Research Agenda, Arghavan Hadinejad, Brent D. Moyle, Anna Kralj, Nick Noghan, Noel Scott, Sarah Gardiner

Research outputs 2022 to 2026

Visitor attitude is fundamental to destination selection in the tourism literature. Yet, there remains a notable dearth of critical reviews to assess the current status of knowledge on the topic. This study, therefore, seeks to map and critically evaluate the state of visitor attitudinal research to set the agenda for future scholarly enquiry. A review of journal articles on the topic in four leading tourism journals was undertaken. To critically explore the literature and identify research trends, a paradigm funnel approach was used. The findings demonstrate that most studies on the topic are based on empirical research and specific theories, …


Icts Influence On Knowledge Sharing In Higher Education: A Pre-Ai Systematic Literature Review, Nirved Kumar, Elizabeth J. Cook, Sehkar Fayda-Kinik, Lela Maisuradze Jan 2024

Icts Influence On Knowledge Sharing In Higher Education: A Pre-Ai Systematic Literature Review, Nirved Kumar, Elizabeth J. Cook, Sehkar Fayda-Kinik, Lela Maisuradze

Research outputs 2022 to 2026

Digital transformation, through innovation in information and communication technologies (ICTs), impacts higher education (HE) and fosters knowledge sharing (KS). While research explores the implications of digital transformation in HE, its specific influence on KS remains understudied. This systematic literature review investigates the nexus between ICTs and KS in HE by examining peer-reviewed literature prior to the AI boom. Three databases were searched, yielding 473 journal articles, which were screened, eligibility checked and assessed for quality and relevance to predetermined research questions. Eighteen eligible empirical studies were analysed, revealing ICTs influence on KS across university functions: teaching-learning, governance/operations and research. Retrospectively, …


National Cyber Security Licence Consultation Report: Stakeholder Consultation Workshops Consolidated Feedback Held Oct – Nov 2023, Nicola F. Johnson, Leslie F. Sikos, Ahmed Ibrahim, Marnie Mckee Jan 2024

National Cyber Security Licence Consultation Report: Stakeholder Consultation Workshops Consolidated Feedback Held Oct – Nov 2023, Nicola F. Johnson, Leslie F. Sikos, Ahmed Ibrahim, Marnie Mckee

Research outputs 2022 to 2026

The consultation workshops invited stakeholders to join a roundtable environment to comment on and discuss the Consultation Paper, shared by Project Lead Associate Professor Nicola Johnson, Edith Cowan University (ECU) in October 2023. The purpose of the Consultation Paper was to identify whether stakeholders agreed that the national cyber security licence the Research Team had developed to date was a best solution towards addressing K-12 students’ cyber security education needs, which was found to not presently be sufficient (see Johnson et al., 2022). Eight workshops were conducted over a month-long period held October to November 2023. 250 invitations were sent …


Capital, Labour And Currency: Book Love In The Economy Of Young Adult Publishing, Katya Johanson, Bronwyn Reddan, Donald Matheson, Leonie Rutherford Jan 2024

Capital, Labour And Currency: Book Love In The Economy Of Young Adult Publishing, Katya Johanson, Bronwyn Reddan, Donald Matheson, Leonie Rutherford

Research outputs 2022 to 2026

This article examines the relationship between emotion, production and sales in the book publishing industry, specifically how ‘book love’ operates in the publication and promotion of Young Adult (YA) titles. Through interviews conducted in 2020–2023, the article examines how commissioning editors, booksellers and associated professionals in Australia experience and use emotion in their production and sale of YA titles. It argues that emotion plays three economic roles in the intersubjective transferral of ‘book love’ through the chain of production, distribution and sales. Australian industry professionals mobilize book love as capital, as labour and as currency in fulfilling the expectations of …


Ghanaian Values In Motion: A Content Analysis Of Slogans On Commercial Vehicles In Accra, Abraham Kenin, Vivian Dzokoto, Annabella Osei-Tutu, Kwabena Asamoah-Gyadu Jan 2024

Ghanaian Values In Motion: A Content Analysis Of Slogans On Commercial Vehicles In Accra, Abraham Kenin, Vivian Dzokoto, Annabella Osei-Tutu, Kwabena Asamoah-Gyadu

Research outputs 2022 to 2026

Slogans on commercial vehicles are a common sight in Ghana. These material artefacts can provide insight into beliefs and values about the sociocultural, spiritual, and political experiences of life in the contemporary Ghanaian context. In this study, we collected and analysed a total of 438 commercial vehicles’ slogans from 5 main transportation terminals in the Accra metropolitan area. Our thematic analysis of these slogans shows a major emphasis on religious and spiritual values to the extent that most of the recorded slogans serve as positive affirmations of religious values and sources of spiritual encouragement. The dominance of religious references in …


Learning Collective Care To Support Young Climate Justice Advocates, Kylie Wrigley, Georgia Beardman, Jaime Yallup Farrant, Naomi Joy Godden, Caleb Faulkner Hill, Emma Heyink, Eva Carot Collins, Hannah Davies, Shelby Robinson Jan 2024

Learning Collective Care To Support Young Climate Justice Advocates, Kylie Wrigley, Georgia Beardman, Jaime Yallup Farrant, Naomi Joy Godden, Caleb Faulkner Hill, Emma Heyink, Eva Carot Collins, Hannah Davies, Shelby Robinson

Research outputs 2022 to 2026

Young people mitigate their climate distress, develop their efficacy, and contribute to the effectiveness of climate movements through activism. However, they are often excluded from adult-led climate movements and exposed to a number of risks when they do participate. In this context, this participatory action research study draws on multiple care theories to offer collective care praxis through which adults and young people might co-create more care-full and safe climate justice movements capable of supporting, sustaining, and sharing power with young people. The study examines how 13 young and three adult co-researchers learned about and applied collective care through a …


The Value Of Work For Doctors In Pakistan: Towards A Framework For Ensuring Decent Work, Abid Hussain, Esme Franken, Tim Bentley, Uma Jogulu Jan 2024

The Value Of Work For Doctors In Pakistan: Towards A Framework For Ensuring Decent Work, Abid Hussain, Esme Franken, Tim Bentley, Uma Jogulu

Research outputs 2022 to 2026

The critical frontline work of doctors in Pakistan was overlooked and undervalued by the government, hospitals, and the public during the COVID-19 pandemic. Media reports and studies highlight that public sector doctors in Pakistan facing new societal, professional, and organisational challenges, compunding to the inherent demands of workpotentially leading to its undervaluation. This study, explores how the work of doctors is (under)valued in Pakistan’s public sector hospitals, and how this aligns to the underpinnings of decent work. 27 semi structured in-depth interviews were conducted with doctors in Pakistan’s public sector hospitals. We found that serving others, recognition and appreciation, and …


Young Children And The Creation Of A Digital Identity On Social Networking Sites: Scoping Review, Valeska Berg, Diana Arabiat, Evalotte Morelius, Lisa Kervin, Maggie Zgambo, Suzanne Robinson, Mark Jenkins, Lisa Whitehead Jan 2024

Young Children And The Creation Of A Digital Identity On Social Networking Sites: Scoping Review, Valeska Berg, Diana Arabiat, Evalotte Morelius, Lisa Kervin, Maggie Zgambo, Suzanne Robinson, Mark Jenkins, Lisa Whitehead

Research outputs 2022 to 2026

Background:

There is limited understanding of the concept of the digital identity of young children created through engagement on social networking sites.

Objective:

The objective of this scoping review was to identify key characteristics of the concept of digital identity for children from conception to the age of 8 years on social networking sites.

Methods:

This scoping review was conducted using the PRISMA-ScR (Preferred Reporting Items for Systematic Reviews and Meta-Analyses extension for Scoping Reviews) guidelines. The key databases searched were EBSCO, Web of Science, ProQuest ERIC, and Scopus. Gray literature sources (National Grey Literature Collection, ProQuest Dissertations and Theses, …


Achieving Covert Communication With A Probabilistic Jamming Strategy, Xun Chen, Fujun Gao, Min Qiu, Jia Zhang, Feng Shu, Shihao Yan Jan 2024

Achieving Covert Communication With A Probabilistic Jamming Strategy, Xun Chen, Fujun Gao, Min Qiu, Jia Zhang, Feng Shu, Shihao Yan

Research outputs 2022 to 2026

In this work, we consider a covert communication scenario, where a transmitter Alice communicates to a receiver Bob with the aid of a probabilistic and uninformed jammer against an adversary warden's detection. The transmission status and power of the jammer are random and follow some priori probabilities. We first analyze the warden's detection performance as a function of the jammer's transmission probability, transmit power distribution, and Alice's transmit power. We then maximize the covert throughput from Alice to Bob subject to a covertness constraint, by designing the covert communication strategies from three different perspectives: Alice's perspective, the jammer's perspective, and …


Acidophile Microbiology: From Extreme Environments To Biotechnological Applications, Elizabeth L.J. Watkin, Ivan Nancucheo, Axel Schippers Jan 2024

Acidophile Microbiology: From Extreme Environments To Biotechnological Applications, Elizabeth L.J. Watkin, Ivan Nancucheo, Axel Schippers

Research outputs 2022 to 2026

No abstract provided.


Assessing The Impact Of Geochemical Mechanism And Interpolation Factor Selection On The Precision Of Low-Salinity Waterflooding Modelling: A Comparative Study, Malek Jalilian, Sedigheh Mahdavi, Peyman Pourafshary, Zheinjiang You, Amir H. Mohammadi Jan 2024

Assessing The Impact Of Geochemical Mechanism And Interpolation Factor Selection On The Precision Of Low-Salinity Waterflooding Modelling: A Comparative Study, Malek Jalilian, Sedigheh Mahdavi, Peyman Pourafshary, Zheinjiang You, Amir H. Mohammadi

Research outputs 2022 to 2026

The efficacy of low salinity waterflooding (LSWF) as an enhanced oil recovery (EOR) method in carbonate formations has been well established; however, its geochemical modelling in such reservoirs remains insufficiently explored. This study aims to bridge this gap by conducting a comparative analysis of three well-recognised geochemical mechanisms including fines migration, rock dissolution/precipitation, and multi-ion exchange (MIE). Our research encompasses two parts: experimental and modelling. First, we conducted four coreflooding experiments to study the effect of LSWF on oil recovery in core scale as well as on rock wettability by measuring the contact angle of the crude oil-brine-rock system. In …


Grain Boundary Engineering: An Emerging Pathway Toward Efficient Electrocatalysis, Xiaomin Xu, Yijun Zhong, Magdalena Wajrak, Tejas Bhatelia, San Ping Jiang, Zongping Shao Jan 2024

Grain Boundary Engineering: An Emerging Pathway Toward Efficient Electrocatalysis, Xiaomin Xu, Yijun Zhong, Magdalena Wajrak, Tejas Bhatelia, San Ping Jiang, Zongping Shao

Research outputs 2022 to 2026

Electrochemical transformation processes involving carbon, hydrogen, oxygen, nitrogen, and small-molecule chemistries represent a promising means to store renewable energy sources in the form of chemical energy. However, their widespread deployment is hindered by a lack of efficient, selective, durable, and affordable electrocatalysts. Recently, grain boundary (GB) engineering as one category of defect engineering, has emerged as a viable and powerful pathway to achieve improved electrocatalytic performances. This review presents a timely and comprehensive overview of recent advances in GB engineering for efficient electrocatalysis. The beneficial effects of introducing GBs into electrocatalysts are discussed, followed by an overview of the synthesis …


Identifying And Promoting Qualitative Methods For Impact Assessment, Heidi Walker, Jenny Pope, Angus Morrison-Saunders, Alan Bond, Alan P. Diduck, A. John Sinclair, Brendan Middel, Francois Retief Jan 2024

Identifying And Promoting Qualitative Methods For Impact Assessment, Heidi Walker, Jenny Pope, Angus Morrison-Saunders, Alan Bond, Alan P. Diduck, A. John Sinclair, Brendan Middel, Francois Retief

Research outputs 2022 to 2026

Qualitative methods for impact assessment (IA) represent a broad spectrum of approaches that are important for realising effective IA practice. The purpose of this paper is to identify and promote qualitative methods that are available for use in contemporary and future (next-generation) IA processes. From an extensive literature review, an international survey (145 responses), expert interviews (48 interviewees), and a workshop attended by 27 IA practitioners, 17 qualitative method categories were identified. These were further subdivided into three classes: conventional qualitative methods, highly participatory methods, and mixed methods. Each method is described, and an indication given of how each can …


Researching Covid To Enhance Recovery (Recover) Pediatric Study Protocol: Rationale, Objectives And Design, Rachel S Gross, Deanna M. Barch, Andrew C. Heath, Et Al. Jan 2024

Researching Covid To Enhance Recovery (Recover) Pediatric Study Protocol: Rationale, Objectives And Design, Rachel S Gross, Deanna M. Barch, Andrew C. Heath, Et Al.

2020-Current year OA Pubs

IMPORTANCE: The prevalence, pathophysiology, and long-term outcomes of COVID-19 (post-acute sequelae of SARS-CoV-2 [PASC] or "Long COVID") in children and young adults remain unknown. Studies must address the urgent need to define PASC, its mechanisms, and potential treatment targets in children and young adults.

OBSERVATIONS: We describe the protocol for the Pediatric Observational Cohort Study of the NIH's REsearching COVID to Enhance Recovery (RECOVER) Initiative. RECOVER-Pediatrics is an observational meta-cohort study of caregiver-child pairs (birth through 17 years) and young adults (18 through 25 years), recruited from more than 100 sites across the US. This report focuses on two of …


Learning From Secondary Blended Teaching Practitioners: Selecting Activities And Connecting In-Person And Online Learning, Michelle Jensen, Charles R. Graham, Cecil R. Short Jan 2024

Learning From Secondary Blended Teaching Practitioners: Selecting Activities And Connecting In-Person And Online Learning, Michelle Jensen, Charles R. Graham, Cecil R. Short

Faculty Publications

Implementation of blended teaching (BT) practices is increasing rapidly in K-12 classrooms. This trend creates an urgent need for professional development to support BT. An understanding of how experienced teachers implement BT can inform teacher educators and professional development leaders as they develop training to support this practice. We interviewed 24 secondary educators implementing BT strategies to determine what activities they include in the online space and how they connect them to in-person learning. Qualitative thematic analysis of the interviews revealed that experienced blended teachers used a variety of online activities, providing opportunities for learners to interact with content, other …


Academic Communities Of Engagement: Exploring The Impact Of Online And In‑Person Support Communities On The Academic Engagement Of Online Learners, Kristian J. Spring, Charles R. Graham, Courtney N. Hanny, Sara Tuiloma, Kamal Badar Jan 2024

Academic Communities Of Engagement: Exploring The Impact Of Online And In‑Person Support Communities On The Academic Engagement Of Online Learners, Kristian J. Spring, Charles R. Graham, Courtney N. Hanny, Sara Tuiloma, Kamal Badar

Faculty Publications

Institutions of higher education are interested in supporting the academic success of their students in the most effective ways possible. Increasingly, this means engaging students in a blend of both online and in-person learning activities as well as connecting students with supportive communities in both modalities. This research explores the efforts of an institution that is trying to create positive post-secondary learning experiences for thousands of adults who have experienced significant barriers to accessing higher education through traditional routes. Students around the world are supported through both online and local, in-person communities created to support their academic engagement. In this …


Regulating Gender Diversity: Evidence From California Senate Bill 826, Abigail Allen, Aida Wahid Jan 2024

Regulating Gender Diversity: Evidence From California Senate Bill 826, Abigail Allen, Aida Wahid

Faculty Publications

Do gender diversity quotas enhance firm value? This broad question has sparked significant debate because while diversity is generally thought to improve board functioning, prior research in international settings suggests mandating diversity may have adverse consequences if it moves firms away from market equilibrium. Exploiting the political events leading up to the passage of California Senate Bill 826 as an exogenous shock to assess the market implications of board gender composition, we document either significantly positive or insignificant 2-day abnormal returns for California firms across a variety of model specifications. Importantly, this finding contradicts the strong claims of contemporary studies …


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 …


Is It All Hype? Chatgpt’S Performance And Disruptive Potential In The Accounting And Auditing Industries, Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh, David A. Wood Jan 2024

Is It All Hype? Chatgpt’S Performance And Disruptive Potential In The Accounting And Auditing Industries, Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh, David A. Wood

Faculty Publications

ChatGPT frequently appears in the media, with many predicting significant disruptions, especially in the fields of accounting and auditing. Yet research has demonstrated relatively poor performance of ChatGPT on student assessment questions. We extend this research to examine whether more recent ChatGPT models and capabilities can pass major accounting certification exams including the Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA), and Enrolled Agent (EA) certification exams. We find that the ChatGPT 3.5 model cannot pass any exam (average score across all assessments of 53.1%). However, with additional enhancements, ChatGPT can pass all sections of each …


The Dark Side Of Robotic Process Automation, Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood Jan 2024

The Dark Side Of Robotic Process Automation, Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood

Faculty Publications

Prior research on Robotic Process Automation (RPA) has largely focused on how it benefits firms and employees. In contrast, we interview 26 high-profile RPA stakeholders at a Fortune 500 firm to ascertain challenges, drawbacks, or pitfalls of using RPA. We identify five key problems related to RPA usage: (1) RPA is often used as a quick-fix band-aid instead of fixing core system issues, (2) RPA can cause serious control and security issues, (3) the true cost of RPA is often misunderstood and understated, (4) RPA governance is complicated and challenging, and (5) RPA usage can lead to a loss of …


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 …


Assessing Virtual Reality’S Influence On Honesty In Reporting, Jeffrey Pickerd, Nathan Waddoups, David A. Wood, Xiaomei (Grazia) Xiong Jan 2024

Assessing Virtual Reality’S Influence On Honesty In Reporting, Jeffrey Pickerd, Nathan Waddoups, David A. Wood, Xiaomei (Grazia) Xiong

Faculty Publications

Organizations, businesses, and society are exploring and adopting virtual reality (VR) and augmented reality (AR). VR is expected to boost the global economy by $1.5 trillion by 2030. In this study, we focus on the effect of VR on an important accounting variable—reporting honesty. We examine reporting honesty across two tasks, various measures, and various populations, that are commonly used in existing research. In our initial experiment, participants misreported more in a dice rolling task when performing it in a VR setting than in a non-VR setting. However, in a second and third experiment attempting to replicate and extend our …


Short And Synthetically Distort: Investor Reactions To Deepfake Financial News, Scott Emett, Marc Eulerich, Jeffrey Pickerd, David A. Wood Jan 2024

Short And Synthetically Distort: Investor Reactions To Deepfake Financial News, Scott Emett, Marc Eulerich, Jeffrey Pickerd, David A. Wood

Faculty Publications

Recent advances in artificial intelligence have led to new forms of misinformation, including highly realistic “deepfake” synthetic media. We conduct three experiments to investigate how and why retail investors react to deepfake financial news. Results from the first two experiments provide evidence that investors use a “realism heuristic,” responding more intensely to audio and video deepfakes as their perceptual realism increases. In the third experiment, we introduce an intervention to prompt analytical thinking, varying whether participants make analytical judgments about credibility or intuitive investment judgments. When making intuitive investment judgments, investors are strongly influenced by both more and less realistic …


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, …


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 …


Managing Digital Assets On Death And Disability: An Examination Of The Determinants Of Digital Asset Planning Literacy, Adam Steen, Chris Graves, Steven D’Alessandro, Henry X. Shi Jan 2024

Managing Digital Assets On Death And Disability: An Examination Of The Determinants Of Digital Asset Planning Literacy, Adam Steen, Chris Graves, Steven D’Alessandro, Henry X. Shi

Research outputs 2022 to 2026

Despite its increasing importance, digital financial literacy (DFL) is yet to be adequately understood. This article reports on one aspect of DFL, namely, digital asset planning literacy (DAPL) which is an individual’s awareness of what happens to their digital assets on their death or incapacity. Our results from Australia and Singapore suggest that single, less-educated women are less likely to possess DAPL, and that the number of digital assets is negatively associated with DAPL, while having a Will is positively related to DAPL. With this study, we put forward that financial education should include consumer rights regarding digital financial assets. …