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Articles 789541 - 789570 of 5164339

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Authors' Biographies Jan 2022

Authors' Biographies

Res Publica - Journal of Undergraduate Research

No abstract provided.


Election Laws And Voter Turnout In The United States, Sofia Papoutsis Jan 2022

Election Laws And Voter Turnout In The United States, Sofia Papoutsis

Res Publica - Journal of Undergraduate Research

Over the last decade, electoral reform has become a topic of intense controversy in the United States. While Republicans highlight the need for strict voting laws to prevent voter fraud and maintain election integrity, Democrats argue that these laws create barriers to voting and decrease voter turnout. How have U.S. voting laws evolved over the last decade? How do these changes affect voter turnout? Which voting laws have the greatest impact on voter turnout? Researchers Larocca and Klemanski (2011) provide answers to some of these questions through an empirical analysis on the effects of state-level election laws and reforms on …


Racial Party Polarization Under Donald Trump, Kate Berman Jan 2022

Racial Party Polarization Under Donald Trump, Kate Berman

Res Publica - Journal of Undergraduate Research

Growing party polarization directly results from increasing economic inequalities, racial tensions and the idea that the white majority is now a minority. This paper identifies the sources of party polarization. Combining social, economic, and racial factors, it builds on popular scholarly works that show white people feel left behind. Acknowledging that income inequality is the root of polarization, the paper argues that the interaction between race, economics and social status provides a more well-rounded look at party polarization. Party polarization has caused an increase in non-college-educated people participating in voting. This, in turn, led to Donald Trump’s popularity. This study …


Urgenda Foundation V. State Of The Netherlands (2015) And Associated Policy Impacts, Emile C. Ottinger Jan 2022

Urgenda Foundation V. State Of The Netherlands (2015) And Associated Policy Impacts, Emile C. Ottinger

Res Publica - Journal of Undergraduate Research

Climate change is a global issue that calls for global responses. It is also crucial to address regionally, according to each state’s best ability, and respond to regionally-felt impacts. Often, this regional change must begin with individual and community action. The Urgenda Foundation v. State of the Netherlands case is a crucial example of how individual interests and community actions can create regional change and result in global change through concentrated effort. The Urgenda Foundation was created to promote national shifts toward sustainable societies. It facilitates the integration of individuals’ sustainable interests into community action. As the first legal success …


Research Report Two: Lliuya V. Rwe Ag, Zach Burhans Jan 2022

Research Report Two: Lliuya V. Rwe Ag, Zach Burhans

Res Publica - Journal of Undergraduate Research

The case of Lliuya v. RWE AG first starts with Saúl Luciano Lliuya, of Huaraz Peru. Lliuya, a small-scale farmer and mountain guide in the flood path of Lake Palcacocha in the Peruvian Andes, decided to file a lawsuit against German energy giant Rheinisch-Westfälisches Elektrizitätswerk Aktiengesellschaft (RWE AG; Reeves et al. 2019). Due to rising temperatures from global warming, the glacial melt is increasing the lake’s size and threatening the people of Huaraz city. Lliuya decided to take action, and with the help of environmental advocacy groups such as Stiftung Zunkunftsfähigkeit (Foundation for Sustainability), he was able to get the …


Higher Amyloid Is Associated With Greater Loneliness Among Cognitively Normal Older Adults During The Covid-19 Pandemic [Version 2; Peer Review: 2 Approved], Abigail Kehrer-Dunlap, Rebecca Bollinger, Szu-Wei Chen, Audrey Keleman, Regina Thompson, Anne Fagan, Beau Ances, Susan Stark Jan 2022

Higher Amyloid Is Associated With Greater Loneliness Among Cognitively Normal Older Adults During The Covid-19 Pandemic [Version 2; Peer Review: 2 Approved], Abigail Kehrer-Dunlap, Rebecca Bollinger, Szu-Wei Chen, Audrey Keleman, Regina Thompson, Anne Fagan, Beau Ances, Susan Stark

2020-Current year OA Pubs

BACKGROUND: Loneliness has been associated with several consequences, including increased risk of developing Alzheimer disease (AD). Loneliness may arise during the preclinical phase of AD, but little is known about the relationship between loneliness and amyloid accumulation consistent with preclinical AD. Therefore, the purpose of this study was to examine the relationship between amyloid accumulation and subjective experiences of loneliness among cognitively normal older adults during the COVID-19 pandemic.

METHODS: A global Clinical Dementia Rating

RESULTS: The 108 participants had a mean age of 75.0 and an average amyloid accumulation of 22.2 ± 31.9. Mean UCLA Loneliness Scale scores were …


Psychiatric Diagnoses And Medications In Wolfram Syndrome, Angela M Reiersen, Jacob S Noel, Tasha Doty, Richa A Sinkre, Anagha Narayanan, Tamara Hershey Jan 2022

Psychiatric Diagnoses And Medications In Wolfram Syndrome, Angela M Reiersen, Jacob S Noel, Tasha Doty, Richa A Sinkre, Anagha Narayanan, Tamara Hershey

2020-Current year OA Pubs

BACKGROUND: Wolfram Syndrome is a rare genetic disorder usually resulting from pathogenic variation in the

OBJECTIVE: To examine lifetime psychiatric diagnoses and medication history in Wolfram Syndrome.

METHOD: Child, adolescent, and young adult Wolfram Syndrome participants (n=39) were assessed by a child & adolescent psychiatrist to determine best estimate DSM-5 lifetime psychiatric diagnoses as well as psychoactive medication history. In addition, the Child & Adolescent Symptom Inventory-5 (CASI-5) Parent Checklist was used to determine likely psychiatric diagnoses based on symptom counts in Wolfram Syndrome patients (n=33), type 1 diabetes (n=15), and healthy comparison (n=18) groups.

RESULTS: Study participants with Wolfram …


Increased Virus Dissemination Leads To Enhanced Lung Injury But Not Inflammation During Influenza-Associated Secondary Bacterial Infection, Amanda P Smith, Lindey C Lane, Ivan Ramirez Zuniga, David M Moquin, Peter Vogel, Amber M Smith Jan 2022

Increased Virus Dissemination Leads To Enhanced Lung Injury But Not Inflammation During Influenza-Associated Secondary Bacterial Infection, Amanda P Smith, Lindey C Lane, Ivan Ramirez Zuniga, David M Moquin, Peter Vogel, Amber M Smith

2020-Current year OA Pubs

Secondary bacterial infections increase influenza-related morbidity and mortality, particularly if acquired after 5-7 d from the viral onset. Synergistic host responses and direct pathogen-pathogen interactions are thought to lead to a state of hyperinflammation, but the kinetics of the lung pathology have not yet been detailed, and identifying the contribution of different mechanisms to disease is difficult because these may change over time. To address this gap, we examined host-pathogen and lung pathology dynamics following a secondary bacterial infection initiated at different time points after influenza within a murine model. We then used a mathematical approach to quantify the increased …


Fifth Graders’ Use Of Gesture And Models When Translanguaging During A Content And Language Integrated Science Class In Hong Kong, Melanie Williams Jan 2022

Fifth Graders’ Use Of Gesture And Models When Translanguaging During A Content And Language Integrated Science Class In Hong Kong, Melanie Williams

Research outputs 2014 to 2021

Translanguaging in science includes the use of semiotic repertoires complete with non-linguistic modes of meaning (e.g. gesture, tactile) that until recently have gone unnoticed in research into content language integrated learning (CLIL). Currently, there are calls for classroom research in CLIL settings that examines the semiotic processes in the spontaneous translanguaging of emergent bilinguals. In response, this study aims to expand bilingualism research by investigating the ways in which fifth-grade emergent bilinguals’ draw from their semiotic repertoires when translanguaging in content-based science lessons. Multimodal transcriptions made from video recordings of the lessons allow a cross-case analysis of the emergent bilinguals’ …


President's Convocation, Zehra Bakirdan Jan 2022

President's Convocation, Zehra Bakirdan

Remarks and Messages

No abstract provided.


First Year Convocation, Zehra Bakirdan Jan 2022

First Year Convocation, Zehra Bakirdan

Remarks and Messages

No abstract provided.


Why Franchisors Recruit Franchisees From The Ranks Of Their Employees, Peter Balsarini, Claire Lambert, Maria M. Ryan Jan 2022

Why Franchisors Recruit Franchisees From The Ranks Of Their Employees, Peter Balsarini, Claire Lambert, Maria M. Ryan

Research outputs 2014 to 2021

A shortage of suitable franchisees has long plagued the Australian franchise industry impacting franchisors’ capacity to grow their chains. This exploratory research identifies, defines and examines an unresearched category of franchisees that of internally recruited franchisees, who prior to their franchise recruitment were employees of the franchisor. This category has previously been ignored by the literature even though estimates of some chains place the proportion of internally recruited franchisees at over 40 per cent. Employing qualitative interviews with key franchisor decision makers this research begins to address this gap. This study investigates what factors drive franchisors to recruit franchisees from …


Optimal Sizing And Energy Scheduling Of Grid-Supplemented Solar Pv Systems With Battery Storage: Sensitivity Of Reliability And Financial Constraints, Aakash Hassan, Yasir M. Al-Abdeli, Martin Masek, Octavian Bass Jan 2022

Optimal Sizing And Energy Scheduling Of Grid-Supplemented Solar Pv Systems With Battery Storage: Sensitivity Of Reliability And Financial Constraints, Aakash Hassan, Yasir M. Al-Abdeli, Martin Masek, Octavian Bass

Research outputs 2022 to 2026

Establishing reliable, clean, and inexpensive solar PV systems is a complex interplay between the level of reliability (LPSP), financial constraints, and CO2 emissions. This paper investigates the impact of these factors on stand-alone (SA) and grid-supplemented (GS) solar PV systems over multiple seasons. The research uses established hardware models, detailed power management strategies as well as realistic Australian grid tariffs and Genetic Algorithms to find the minimum Cost of Energy (COE) subject to LPSP and financial constraints. The developed power management strategies are also tested experimentally on a real solar PV system. The results indicate that the grid-supplemented system yields …


Lgbtiq + Identities In Tourism And Leisure Research: A Systematic Qualitative Literature Review, Faith Ong, Oscar Vorobjovas-Pinta, Clifford Lewis Jan 2022

Lgbtiq + Identities In Tourism And Leisure Research: A Systematic Qualitative Literature Review, Faith Ong, Oscar Vorobjovas-Pinta, Clifford Lewis

Research outputs 2014 to 2021

Tourism research on the LGBTIQ + communities has grown over the years, entering mainstream discussions as a segment of interest. This growing focus reflects greater societal acceptance and acknowledgement of the systemic inequalities that challenge their rights. The landscape of current scholarship, though important to academic literature, policy and practice, has not been explored. On this premise, and under the umbrella of social sustainability, a systematic qualitative review of scholarship on the LGBTIQ + community and tourism was conducted with Q1- and Q2-ranked travel and tourism journals (Scimago Journal & Country Rank) as a basis. Articles were analysed to identify …


Changes In Body Composition In Patients With Malignant Pleural Mesothelioma And The Relationship With Activity Levels And Dietary Intake, Emily Jeffery, Y. C. Gary Lee, Robert U. Newton, Philippa Lyons-Wall, Joanne Mcveigh, Deirdre B. Fitzgerald, Leon Straker, Carolyn J. Peddle-Mcintyre Jan 2022

Changes In Body Composition In Patients With Malignant Pleural Mesothelioma And The Relationship With Activity Levels And Dietary Intake, Emily Jeffery, Y. C. Gary Lee, Robert U. Newton, Philippa Lyons-Wall, Joanne Mcveigh, Deirdre B. Fitzgerald, Leon Straker, Carolyn J. Peddle-Mcintyre

Research outputs 2022 to 2026

Background:

Skeletal muscle loss is common in advanced cancer and is associated with negative outcomes. In malignant pleural mesothelioma (MPM), no study has reported body composition changes or factors associated with these changes. This study aimed to describe changes in body composition over time and its relationship with activity levels, dietary intake and survival.

Methods:

The study was a secondary analysis of data collected from a longitudinal observational study of patients with MPM. Participants completed 3-month assessments for up to 18 months. Participants with two dual-energy x-ray absorptiometry (DXA) scans were included. Changes in appendicular skeletal muscle mass (ASM) and …


Comparison Of Weightlifting, Traditional Resistance Training And Plyometrics On Strength, Power And Speed: A Systematic Review With Meta-Analysis, Stephanie J. Morris, Jon L. Oliver, Jason S. Pedley, G. Gregory Haff, Rhodri S. Lloyd Jan 2022

Comparison Of Weightlifting, Traditional Resistance Training And Plyometrics On Strength, Power And Speed: A Systematic Review With Meta-Analysis, Stephanie J. Morris, Jon L. Oliver, Jason S. Pedley, G. Gregory Haff, Rhodri S. Lloyd

Research outputs 2022 to 2026

Background:

Weightlifting training (WLT) is commonly used to improve strength, power and speed in athletes. However, to date, WLT studies have either not compared training effects against those of other training methods, or been limited by small sample sizes, which are issues that can be resolved by pooling studies in a meta-analysis. Therefore, the objective of this systematic review with meta-analysis was to evaluate the effects of WLT compared with traditional resistance training (TRT), plyometric training (PLYO) and/or control (CON) on strength, power and speed.

Methods:

The systematic review included peer-reviewed articles that employed a WLT intervention, a comparison group …


Quadriceps Muscle Fatigue Reduces Extension And Flexion Power During Maximal Cycling, Steven J. O'Bryan, Janet L. Taylor, Jessica M. D'Amico, David M. Rouffet Jan 2022

Quadriceps Muscle Fatigue Reduces Extension And Flexion Power During Maximal Cycling, Steven J. O'Bryan, Janet L. Taylor, Jessica M. D'Amico, David M. Rouffet

Research outputs 2022 to 2026

Purpose:

To investigate how quadriceps muscle fatigue affects power production over the extension and flexion phases and muscle activation during maximal cycling.

Methods:

Ten participants performed 10-s maximal cycling efforts without fatigue and after 120 bilateral maximal concentric contractions of the quadriceps muscles. Extension power, flexion power and electromyographic (EMG) activity were compared between maximal cycling trials. We also investigated the associations between changes in quadriceps force during isometric maximal voluntary contractions (IMVC) and power output (flexion and extension) during maximal cycling, in addition to interindividual variability in muscle activation and pedal force profiles.

Results:

Quadriceps IMVC (−52 ± 21%, …


Application Of Neuromorphic Olfactory Approach For High-Accuracy Classification Of Malts, Anup Vanarse, Adam Osseiran, Alexander Rassau, Peter Van Der Made Jan 2022

Application Of Neuromorphic Olfactory Approach For High-Accuracy Classification Of Malts, Anup Vanarse, Adam Osseiran, Alexander Rassau, Peter Van Der Made

Research outputs 2022 to 2026

Current developments in artificial olfactory systems, also known as electronic nose (e-nose) systems, have benefited from advanced machine learning techniques that have significantly improved the conditioning and processing of multivariate feature-rich sensor data. These advancements are complemented by the application of bioinspired algorithms and architectures based on findings from neurophysiological studies focusing on the biological olfactory pathway. The application of spiking neural networks (SNNs), and concepts from neuromorphic engineering in general, are one of the key factors that has led to the design and development of efficient bioinspired e-nose systems. However, only a limited number of studies have focused on …


Investigating Secondary Mathematics Teachers’ Analogies To Function, Vesife Hatisaru Jan 2022

Investigating Secondary Mathematics Teachers’ Analogies To Function, Vesife Hatisaru

Research outputs 2022 to 2026

This study investigates the analogies used by a sample of secondary mathematics teachers when they described the concept of function. The study is concerned with understanding what analogies were used by the participant teachers and conceptions of functions positioned in those analogies. Using examples from a set of responses to five open-ended questionnaire items, the article presents the main analogies found in the descriptions of the participant teachers and examines ways in which these are structurally mapped to function by applying Gentner’s structure-mapping theory of analogy. Among those discussed are the child–mother linkage and machine/factory analogies. Of interest is the …


Multimedia Security And Privacy Protection In The Internet Of Things: Research Developments And Challenges, Wencheng Yang, Song Wang, Jiankun Hu, Nickson M. Karie Jan 2022

Multimedia Security And Privacy Protection In The Internet Of Things: Research Developments And Challenges, Wencheng Yang, Song Wang, Jiankun Hu, Nickson M. Karie

Research outputs 2022 to 2026

With the rapid growth of the internet of things (IoT), huge amounts of multimedia data are being generated from and/or exchanged through various IoT devices, systems and applications. The security and privacy of multimedia data have, however, emerged as key challenges that have the potential to impact the successful deployment of IoT devices in some data-sensitive applications. In this paper, we conduct a comprehensive survey on multimedia data security and privacy protection in the IoT. First, we classify multimedia data into different types and security levels according to application areas. Then, we analyse and discuss the existing multimedia data protection …


Predictive Maintenance Of Critical Equipment For Floating Liquefied Natural Gas Liquefaction Process, Rabiu Mohammed Rabiu Jan 2022

Predictive Maintenance Of Critical Equipment For Floating Liquefied Natural Gas Liquefaction Process, Rabiu Mohammed Rabiu

School of Engineering, Computing and Mathematics Theses

Predictive Maintenance of Critical Equipment for Liquefied Natural Gas Liquefaction Process Meeting global energy demand is a massive challenge, especially with the quest of more affinity towards sustainable and cleaner energy. Natural gas is viewed as a bridge fuel to a renewable energy. LNG as a processed form of natural gas is the fastest growing and cleanest form of fossil fuel. Recently, the unprecedented increased in LNG demand, pushes its exploration and processing into offshore as Floating LNG (FLNG). The offshore topsides gas processes and liquefaction has been identified as one of the great challenges of FLNG. Maintaining topside liquefaction …


Deterministic And Stochastic Theory For A Resonant Triad, David Andrade, Raphael Stuhlmeier Jan 2022

Deterministic And Stochastic Theory For A Resonant Triad, David Andrade, Raphael Stuhlmeier

School of Engineering, Computing and Mathematics

We study a simple model of three resonantly-interacting nonlinear waves. Linear stability analysis allows for an easy identification of stable and unstable initial conditions. Subsequently, a reformulation of the problem allows us to establish the onset of phase coherence, demonstrating its critical role in the growth of instabilities. Furthermore, we are able to provide explicit expressions for the time-varying moments of the modal amplitudes, as well as for the bispectrum which measures phase coherence. We provide direct insight into the long-time statistics of the system without Monte-Carlo simulation. This includes long-time asymptotics, which show that the system desynchronises, leading to …


Atomic Spectrometry Update: Review Of Advances In Elemental Speciation, Robert Clough, Chris F. Harrington, Steve J. Hill, Yolanda Madrid, Julian F. Tyson Jan 2022

Atomic Spectrometry Update: Review Of Advances In Elemental Speciation, Robert Clough, Chris F. Harrington, Steve J. Hill, Yolanda Madrid, Julian F. Tyson

School of Geography, Earth and Environmental Sciences

This review covers advances in elemental speciation by a range of coupled techniques, including HPLC-ICP-MS, HPLC-HG-AFS and GC-ICP-MS.


A Review Of Thermal Impact Of Surface Acoustic Waves On Microlitre Droplets In Medical Applications, Mubbashar Mehmood, Umar F. Khan, Ali O.M. Maka, Javed Akhter, Tariq Nawaz Chaudhary, Faisal Masood, Sameer Ahmad Hasan, Yeaw Chu Lee Jan 2022

A Review Of Thermal Impact Of Surface Acoustic Waves On Microlitre Droplets In Medical Applications, Mubbashar Mehmood, Umar F. Khan, Ali O.M. Maka, Javed Akhter, Tariq Nawaz Chaudhary, Faisal Masood, Sameer Ahmad Hasan, Yeaw Chu Lee

School of Engineering, Computing and Mathematics

The surface acoustic waves (SAW) propagate inside the microdroplets resulting in kinetic and thermal impacts. The kinetic drives fluid particles inside the droplet while thermal impact increases the liquid’s temperature. This paper provides a comprehensive review of the research investigations related to internal kinetics and heating inside the microdroplet caused by the acoustic waves. The main factors that affect the kinetics and convection heat transfer are the piezoelectric materials, shape of the interdigital transducer (IDT) and mode of acoustic waves. Internal streaming (kinetic) leads to particle mixing, particle manipulation, cell sorting, cell patterning, cell separation, measuring the concentration of immunoglobulin …


Xandar: A Holistic Cybersecurity Engineering Process For Safety-Critical And Cyber-Physical Systems, Fahad Siddiqui, Rafiullah Khan, Sakir Sezer, Kieran Mclaughlin, Leonard Masing, Tobias Dorr, Florian Schade, Jurgen Becker, Alexander Ahlbrecht, Wanja Zaeske, Umut Durak, Nico Adler, Andreas Sailer, Raphael Weber, Thomas Wilhelm, Geza Nemeth, Victor Morales, Paco Gomez, Georgios Keramidas, Cp Antonopoulos, Michail Mavropoulos, Vasilios Kelefouras, K Antonopoulos, Nikolaos Voros, Christos Panagiotou, Dimitris Karadimas Jan 2022

Xandar: A Holistic Cybersecurity Engineering Process For Safety-Critical And Cyber-Physical Systems, Fahad Siddiqui, Rafiullah Khan, Sakir Sezer, Kieran Mclaughlin, Leonard Masing, Tobias Dorr, Florian Schade, Jurgen Becker, Alexander Ahlbrecht, Wanja Zaeske, Umut Durak, Nico Adler, Andreas Sailer, Raphael Weber, Thomas Wilhelm, Geza Nemeth, Victor Morales, Paco Gomez, Georgios Keramidas, Cp Antonopoulos, Michail Mavropoulos, Vasilios Kelefouras, K Antonopoulos, Nikolaos Voros, Christos Panagiotou, Dimitris Karadimas

School of Engineering, Computing and Mathematics

The integration of connected and autonomous technologies in safety-critical and cyber-physical systems offers great potential in the vital application domains of transportation, manufacturing and aerospace. These technological advancements are necessary to meet the increasing demand for intelligent services, as they open doors to new business models by analysing and sharing the generated data. However, where this sharing of mix-critical data and broader connectivity brings opportunities, it simultaneously presents serious cybersecurity and safety risks due to the cyber-physical nature of these systems. Hence, delivering these intelligent services securely, safely, and reliably to its consumers is a complex engineering and design problem. …


Exploring The Effect Of Implementing Affordable Socially Assistive Pet Robots In Eight Care Homes Before And During The Covid-19 Pandemic: A Stratified Cluster Randomised Controlled Trial And Mixed-Method Study., Hannah Bradwell, Katie Edwards, Rhona Winnington, Serge Thill, Victoria Allgar, Ray Jones Jan 2022

Exploring The Effect Of Implementing Affordable Socially Assistive Pet Robots In Eight Care Homes Before And During The Covid-19 Pandemic: A Stratified Cluster Randomised Controlled Trial And Mixed-Method Study., Hannah Bradwell, Katie Edwards, Rhona Winnington, Serge Thill, Victoria Allgar, Ray Jones

School of Nursing and Midwifery

Abstract Background Robot pets may assist towards challenges of supporting an aging population with growing dementia prevalence. Prior work focused on impacts of robot seal Paro on older adult wellbeing, but recent studies suggest good acceptability and implementation feasibility of more affordable devices (Joy for All (JfA) cats and dogs), yet effectiveness research was limited. Methods We conducted an eight-month, stratified, cluster randomised controlled trial, in eight care homes in Cornwall, UK. Over four months, four care homes each received two JfA devices (one cat and dog), and four homes received care as usual (intervention and control group). Psychometrics were …


Green Synthesis Of Silver Nanoparticles From Heteropyxis Natalensis Leaf Extract And Their Potential Antibacterial Efficacy, Saiyuri D. Meer, Yougasphree Naidoo, Yaser H. Dewir, Johnson Lin, Hail Z. Rihan Jan 2022

Green Synthesis Of Silver Nanoparticles From Heteropyxis Natalensis Leaf Extract And Their Potential Antibacterial Efficacy, Saiyuri D. Meer, Yougasphree Naidoo, Yaser H. Dewir, Johnson Lin, Hail Z. Rihan

School of Biological and Marine Sciences

Silver nanoparticles (AgNPs) are sought after by many industries including food industries, heavy metal sensing, pharmaceutical, and textile. The present study reports on the biosynthesis of silver nanoparticles (AgNPs) and theirs antibacterial activity using a methanolic leaf extract of Heteropyxis natalensis, a native South African medicinal tree. The synthesised particles were characterised by ultraviolet visible spectroscopy (UV-vis), energy dispersive X-ray spectroscopy (EDX), high resolution transmission electron microscopy (HRTEM), and Fourier transform infrared spectroscopy (FTIR). A colour change of the reaction solution from yellow to brown preliminarily confirmed the presence of AgNPs, and a single absorbance peak at 422 nm, using …


A Faith For Today: Saving The Planet, Oystein S. Labianca Jan 2022

A Faith For Today: Saving The Planet, Oystein S. Labianca

Faculty Publications

No abstract provided.


Fool Me Once, Shame On You; Fool Me Twice, Shame On Me: The Long-Term Impact Of Arthur Andersen’S Demise On Partners’ Audit Quality*, Feng Guo, Ling Lei Lisic, Jeffrey Pittman, Timothy Seidel, Mi Zhou, Ying Zhou Jan 2022

Fool Me Once, Shame On You; Fool Me Twice, Shame On Me: The Long-Term Impact Of Arthur Andersen’S Demise On Partners’ Audit Quality*, Feng Guo, Ling Lei Lisic, Jeffrey Pittman, Timothy Seidel, Mi Zhou, Ying Zhou

Faculty Publications

Although recent evidence suggests that individual audit partners explain a substantial portion of the variation in audit quality proxies, much less is known about what determines an audit partner’s quality. Psychology and behavioral economics theories hold that an individual’s experiences can have enduring impacts on subsequent behavior. We examine whether auditors’ direct exposure to Arthur Andersen’s collapse has a long-term impact on the quality of their audits. Our evidence implies that audit partners who directly experienced Andersen’s demise impose stricter monitoring evident in their clients exhibiting a lower propensity for misstatements and small profits, and paying higher audit fees. Importantly, …


The Impact Of Managerial Discretion In Revenue Recognition: A Reexamination*, Linda A. Myers, Roy Schmardebeck, Timothy Seidel, Michael D. Stuart Jan 2022

The Impact Of Managerial Discretion In Revenue Recognition: A Reexamination*, Linda A. Myers, Roy Schmardebeck, Timothy Seidel, Michael D. Stuart

Faculty Publications

Although the FASB and IASB conceptual frameworks identify relevance and faithful representation as the fundamental qualitative characteristics of useful information, prior research suggests that revenue recognition accounting standards that restrict managerial discretion resulted in improved faithful representation but reduced relevance. We use the adoption of Accounting Standards Update (ASU) 2009-13 and ASU 2009-14 to examine the effects of increased managerial discretion to accelerate revenue recognition in multiple-deliverable arrangements; that is, transactions where vendors sell multiple products or services that are delivered at different points in time. We find that increased discretion results in an increase in the relevance of reported …