Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 789751 - 789780 of 5164230

Full-Text Articles in Entire DC Network

Optimal Design Of Photovoltaic, Biomass, Fuel Cell, Hydrogen Tank Units And Electrolyzer Hybrid System For A Remote Area In Egypt, Hoda Abd El-Sattar, Salah Kamel, Hamdy M. Sultan, Hossam Zawbaa, Francisco Jurado Jan 2022

Optimal Design Of Photovoltaic, Biomass, Fuel Cell, Hydrogen Tank Units And Electrolyzer Hybrid System For A Remote Area In Egypt, Hoda Abd El-Sattar, Salah Kamel, Hamdy M. Sultan, Hossam Zawbaa, Francisco Jurado

Articles

In this paper, a new isolated hybrid system is simulated and analyzed to obtain the optimal sizing and meet the electricity demand with cost improvement for servicing a small remote area with a peak load of 420 kW. The major configuration of this hybrid system is Photovoltaic (PV) modules, Biomass gasifier (BG), Electrolyzer units, Hydrogen Tank units (HT), and Fuel Cell (FC) system. A recent optimization algorithm, namely Mayfly Optimization Algorithm (MOA) is utilized to ensure that all load demand is met at the lowest energy cost (EC) and minimize the greenhouse gas (GHG) emissions of the proposed system. The …

Go to article

A Hybrid Machine Learning Technique For Feature Optimization In Object-Based Classification Of Debris-Covered Glaciers, Shikha Sharda, Mohit Srivastava, Hemendra Singh Gusain, Naveen Kumar Sharma, Kamaljit Singh Bhatia, Mohit Bajaj, Harsimrat Kaur, Hossam Zawbaa, Salah Kamel Jan 2022

A Hybrid Machine Learning Technique For Feature Optimization In Object-Based Classification Of Debris-Covered Glaciers, Shikha Sharda, Mohit Srivastava, Hemendra Singh Gusain, Naveen Kumar Sharma, Kamaljit Singh Bhatia, Mohit Bajaj, Harsimrat Kaur, Hossam Zawbaa, Salah Kamel

Articles

Object-based features like spectral, topographic, and textural are supportive to determine debris-covered glacier classes. The original feature space includes relevant and irrelevant features. The inclusion of all these features increases the complexity and renders the classifier’s performance. Therefore, feature space optimization is requisite for the classification process. Previous studies have shown a rigorous exercise in manually selecting the best combination of features to define the target class and proven to be a time consuming task. The present study proposed a hybrid feature selection technique to automate the selection of the best suitable features. This study aimed to reduce the classifier’s …

Go to article

Generalized Regression Neural Network And Fitness Dependent Optimization: Application To Energy Harvesting Of Centralized Teg Systems, Adeel Feroz Mirza, Syed Kamran Haider, Abbas Ahmed, Ateeq Ur Rehman, Muhammad Shafiq, Mohit Bajaj, Hossam Zawbaa, Pawel Szczepankowski, Salah Kamel Jan 2022

Generalized Regression Neural Network And Fitness Dependent Optimization: Application To Energy Harvesting Of Centralized Teg Systems, Adeel Feroz Mirza, Syed Kamran Haider, Abbas Ahmed, Ateeq Ur Rehman, Muhammad Shafiq, Mohit Bajaj, Hossam Zawbaa, Pawel Szczepankowski, Salah Kamel

Articles

The thermoelectric generator (TEG) system has attracted extensive attention because of its applications in centralized solar heat utilization and recoverable heat energy. The operating efficiency of the TEG system is highly affected by operating conditions. In a series-parallel structure, due to diverse temperature differences, the TEG modules show non-linear performance. Due to the non-uniform temperature distribution (NUTD) condition, several maximum power points (MPPs) appear on the P/V curve. In multiple MPPs, the true global maximum power points (GMPP) are very important for optimum action. The existing conventional technologies have slow tracking speed, low productivity, and unwanted fluctuations in voltage curves. …

Go to article

Optimal Allocation Of Distributed Generation With The Presence Of Photovoltaic And Battery Energy Storage System Using Improved Barnacles Mating Optimizer, Ali Selim, Salah Kamel, Hossam Zawbaa, Baseem Khan, Francisco Jurado Jan 2022

Optimal Allocation Of Distributed Generation With The Presence Of Photovoltaic And Battery Energy Storage System Using Improved Barnacles Mating Optimizer, Ali Selim, Salah Kamel, Hossam Zawbaa, Baseem Khan, Francisco Jurado

Articles

This paper proposes an improved version of Barnacles mating optimizer (BMO) for solving the optimal allocation problem of distribution generator (DGs) in radial distribution systems (RDSs). BMO is a recent bioinspired optimization algorithm that mimics the intelligence behavior of Barnacles' mating. However, like with any metaheuristic optimization approach, it may face issues such as local optima trapping and low convergence rate. Hence, an improved BMO is adopted based on the quasi oppositional (QOBMO) and the chaos maps theories (CQOBMO). The two improvement methods are applied to increase the convergence performance of the conventional BMO. To prove the efficiency of the …

Go to article

Efficient Flatness Based Energy Management Strategy For Hybrid Supercapacitor/Lithium-Ion Battery Power System, Salam J. Yaqoob, Seydali Ferahtia, Adel Obed, Hegazy Rezk, Naseer Tawfeeq Alwan, Hossam Zawbaa, Salah Kamel Jan 2022

Efficient Flatness Based Energy Management Strategy For Hybrid Supercapacitor/Lithium-Ion Battery Power System, Salam J. Yaqoob, Seydali Ferahtia, Adel Obed, Hegazy Rezk, Naseer Tawfeeq Alwan, Hossam Zawbaa, Salah Kamel

Articles

This article offers a flatness theory-based energy management strategy (FEMS) for a hybrid power system consisting of a supercapacitor (SC) and lithium-ion battery. The proposed FEMS intends to allocate the power reference for the DC/DC converters of both the battery and SC while attaining higher effciency and stable DC bus voltage. First, the entire system model is analyzed theoretically under the differential flatness approach to reduce the model order as a at system. Second, the proposed FEMS is validated under different load conditions using MATLAB/Simulink. Thus, this FEMS provides high-quality energy to the load and reduces the fluctuations in the …

Go to article

Optimal Design Of Photovoltaic, Biomass, Fuel Cell, Hydrogen Tank Units And Electrolyzer Hybrid System For A Remote Area In Egypt, Abd El-Sattar Abd El-Sattar, Salah Kamel, Hamdy M. Sultan, Hossam Zawbaa, Francisco Jurado Jan 2022

Optimal Design Of Photovoltaic, Biomass, Fuel Cell, Hydrogen Tank Units And Electrolyzer Hybrid System For A Remote Area In Egypt, Abd El-Sattar Abd El-Sattar, Salah Kamel, Hamdy M. Sultan, Hossam Zawbaa, Francisco Jurado

Articles

In this paper, a new isolated hybrid system is simulated and analyzed to obtain the optimal sizing and meet the electricity demand with cost improvement for servicing a small remote area with a peak load of 420 kW. The major configuration of this hybrid system is Photovoltaic (PV) modules, Biomass gasifier (BG), Electrolyzer units, Hydrogen Tank units (HT), and Fuel Cell (FC) system. A recent optimization algorithm, namely Mayfly Optimization Algorithm (MOA) is utilized to ensure that all load demand is met at the lowest energy cost (EC) and minimize the greenhouse gas (GHG) emissions of the proposed system. The …

Go to article

Prospects Of Biogas And Evaluation Of Unseen Livestock Based Resource Potential As Distributed Generation In India, Gagandeep Kaur, Naveen Kumar Sharma, Jaspreet Kaur, Mohit Bajaj, Hossam Zawbaa, Rania A. Turky, Salah Kamel Jan 2022

Prospects Of Biogas And Evaluation Of Unseen Livestock Based Resource Potential As Distributed Generation In India, Gagandeep Kaur, Naveen Kumar Sharma, Jaspreet Kaur, Mohit Bajaj, Hossam Zawbaa, Rania A. Turky, Salah Kamel

Articles

The power sector of developing countries is the backbone of the economy, and robust implementation of energy policies can play a significant role in its expansion. India is blessed to have ample natural resources; the only necessity is to identify these unseen resources comprehensively. India is an agricultural country with plenty of livestock generated biomass, which is renewable and easily accessible in rural India. The paper estimated the potential of electrical energy through biogas production from livestock generated dung in all states of India. Estimation of biogas from the gross livestock dung generation from all states and largely populated livestock …

Go to article

Robust Parameters Tuning Of Different Power System Stabilizers Using A Quantum Artificial Gorilla Troops Optimizer, Mahmoud A. El-Dabah, Mohamed H. Hassan, Saleh Kamel, Hossam Zawbaa Jan 2022

Robust Parameters Tuning Of Different Power System Stabilizers Using A Quantum Artificial Gorilla Troops Optimizer, Mahmoud A. El-Dabah, Mohamed H. Hassan, Saleh Kamel, Hossam Zawbaa

Articles

Electrical power system abnormalities may have several negative consequences on its stable operation. As a result, preserving its stability under such operational states has become an ongoing challenge for power engineers. PSSs are created as auxiliary controllers to address the instability issues produced upon disturbances. They dampen the oscillations induced by the disturbances by giving the system the necessary damping torque. This research aims at presenting a comprehensive study for the optimum tuning of power system stabilizer (PSS) of different structures. This aim is accomplished with the help of a novel modified optimization algorithm called Quantum Artificial Gorilla Troops Optimizer. …

Go to article

Hosting A Community-Based Local Electricity Market In A Residential Network, Aziz Saif, Shafi K. Khadem, Michael Conlon, Brian Norton Jan 2022

Hosting A Community-Based Local Electricity Market In A Residential Network, Aziz Saif, Shafi K. Khadem, Michael Conlon, Brian Norton

Articles

This paper presents the potential of building a local electricity market (LEM) to boost the deployment of the local energy communities, centred around active customers with distributed energy resources (DERs). To conduct a comprehensive and detailed study on different cases with reduced computational burdens, this paper adopts a simplified modelling approach where the market and network model simulations are performed in a cascaded, decoupled fashion. This allows achieving the optimal LEM output for the energy community with different DER assets that are not bounded by the network constraints. The investigation involves quantifying the benefits brought by LEM to energy communities …

Go to article

The Environmental Aspects Of Renewable Energy Consumption And Structural Change In Sweden: A New Perspective From Wavelet-Based Granger Causality Approach, Tomiwa Sunday Adebayo, Ridwan Lanre Ibrahim, Ephraim Bonah Agyekum, Hossam Zawbaa, Salah Kamel Jan 2022

The Environmental Aspects Of Renewable Energy Consumption And Structural Change In Sweden: A New Perspective From Wavelet-Based Granger Causality Approach, Tomiwa Sunday Adebayo, Ridwan Lanre Ibrahim, Ephraim Bonah Agyekum, Hossam Zawbaa, Salah Kamel

Articles

The current paper assessed the time-frequency analysis interrelationship between CO2 emissions and financial development, economic growth, renewable energy use, structural change, and non-renewable energy use in Sweden. We utilized a quarterly dataset stretching from 1980-2019. In order to unlock these interrelationships, we leverage wavelet tools (wavelet-based Granger causality and wavelet coherence). The wavelet-based Granger causality (WGC) test accounts for the issue of multiple time scales in a time series analysis. Another uniqueness of the WGC lies in its resistance to distribution assumption and misspecification in a time series model. Additionally, the wavelet coherence estimator instantaneously evaluates correlation and causality among …

Go to article

Responding To Parents’ Well-Being Needs Throughout The Covid-19 Pandemic – A Critical Reflection On The Experiences Of Vulnerable Parents And Frontline Service Providers, Lauren Maguire, Niamh Mccarthy, Hannah Stynes, Grainne Hickey, Siobhan Greene Jan 2022

Responding To Parents’ Well-Being Needs Throughout The Covid-19 Pandemic – A Critical Reflection On The Experiences Of Vulnerable Parents And Frontline Service Providers, Lauren Maguire, Niamh Mccarthy, Hannah Stynes, Grainne Hickey, Siobhan Greene

Irish Journal of Applied Social Studies

In March 2020, a range of public health measures were introduced to curb the spread of COVID-19 in Ireland, including the closure of non-essential services and schools, and restricting the movements and social interactions of the majority of the population. The social and economic upheaval caused by these measures led to increased stress, strain and worry for parents, significantly heightening the risk for detrimental effects on well-being. Barnardos, Irelands leading children’s charity, responded quickly to the crisis by adapting its existing therapeutic services and creating a range of new services to support the needs of parents and families. This paper …

Go to article

Levy Enhanced Cross Entropy-Based Optimized Training Of Feedforward Neural Networks, Kartik Pandya, Pratik Mochi, Dharmesh Dabhi, Vipul Rajput Jan 2022

Levy Enhanced Cross Entropy-Based Optimized Training Of Feedforward Neural Networks, Kartik Pandya, Pratik Mochi, Dharmesh Dabhi, Vipul Rajput

Research Outputs: 2025-Present

An Artificial Neural Network (ANN) is one of the most powerful tools to predict the behavior of a system with unforeseen data. The feedforward neural network is the simplest, yet most efficient topology that is widely used in computer industries. Training of feedforward ANNs is an integral part of an ANN-based system. Typically an ANN system has inherent non-linearity with multiple parameters like weights and biases that must be optimized simultaneously. To solve such a complex optimization problem, this paper proposes the Levy Enhanced Cross Entropy (LE-CE) method. It is a population-based meta-heuristic method. In each iteration, this method produces …

Go to article

Risk Based Day-Ahead Energy Resource Management With Renewables Via Computational Intelligence, Pratik Mochi, Kartik S. Pandya, Dharmesh Dabhi, Vipul N. Rajput Jan 2022

Risk Based Day-Ahead Energy Resource Management With Renewables Via Computational Intelligence, Pratik Mochi, Kartik S. Pandya, Dharmesh Dabhi, Vipul N. Rajput

Research Outputs: 2025-Present

An indeterminate and variable nature of renewable energy sources like solar photovoltaic, wind power, load consumption, electric vehicles trips and market spot prices, make the operation and control of energy management system quite complex. Also, it is expected that the system should be consistent and resilient in case of extreme events like faults, hurricanes etc. This paper has used the risk based optimization strategies considering uncertainty of aforementioned parameters to minimize the operational cost of the aggregator. A 13-bus practical distribution system with 15-scenarios (03-scenarios as extreme events with high impact) are considered as a test system. WCCI-2018 award winning, …

Go to article

Incremental Improvements: Examining Instructional Changes And Rationales Of K-12 Online Teachers Using The Picrat And 4e Frameworks, Jered Borup, Rocio Quiroga Velasquez, Charles R. Graham, Leanna Archambault, Royce Kimmons Jan 2022

Incremental Improvements: Examining Instructional Changes And Rationales Of K-12 Online Teachers Using The Picrat And 4e Frameworks, Jered Borup, Rocio Quiroga Velasquez, Charles R. Graham, Leanna Archambault, Royce Kimmons

Faculty Publications

Teacher preparation programs have been slow to prepare teachers for the online environment, leaving many online teachers needing to learn on the job. However, little research has examined how online teachers grow as educators. One way to better understand this growth is to examine the changes online teachers make in their instruction and their rationales for making them. In this qualitative case study, we surveyed online teachers three times during an academic year regarding their instructional changes. Participants described these changes and categorized them on a modified PICRAT matrix to indicate if the changes made student learning more passive, interactive, …

Go to article

Providing Institutional Support For Academic Engagement In Online And Blended Learning Programs, Sara Tuiloma, Charles R. Graham, Adriana María Martinez Arias, Diana Maria Parra Caicedo Jan 2022

Providing Institutional Support For Academic Engagement In Online And Blended Learning Programs, Sara Tuiloma, Charles R. Graham, Adriana María Martinez Arias, Diana Maria Parra Caicedo

Faculty Publications

In this paper, we examine how universities can evaluate the level of support they provide to help their students with affective, behavioral, and cognitive engagement in their online and blended learning experiences. Additionally, it identifies what types of supports help students engage academically and what barriers hinder their online engagement. Using a survey instrument sent to university students (n = 1295), we conducted a mixed-methods analysis to understand better how students feel the institution supports their online engagement and what barriers they experience. To accomplish this, we addressed the following research questions: (1) How do students feel the institution supports …

Go to article

Tidal Current Turbine Blade Optimisation With Improved Blade Element Momentum Theory And A Non-Dominated Sorting Genetic Algorithm, Eng Jet Yeo, David Kennedy, Fergal O'Rourke Jan 2022

Tidal Current Turbine Blade Optimisation With Improved Blade Element Momentum Theory And A Non-Dominated Sorting Genetic Algorithm, Eng Jet Yeo, David Kennedy, Fergal O'Rourke

Articles

Tidal current energy has the advantage of predictability over most of the other renewable energy resources. However, due to the harsh operating environment and complicated site conditions, developments in this domain have been gradual. Paramount to these points is device design and optimisation of hydrodynamic performance. Recent developments in the correction models of BEM theory have further improved the accuracy of the prediction model. Using an improved blade element momentum theory model that is capable of accurately capturing the downwash angle and combining it with a well-developed and reliable non-dominated sorting genetic algorithm model, an effective and efficient tidal current …

Go to article

Preparer Opposition And Strategic Implementation Of Governmental Accounting Standards: Evidence From Public Pension Accounting Reform, Abigail Allen, Reining C. Petacchi Jan 2022

Preparer Opposition And Strategic Implementation Of Governmental Accounting Standards: Evidence From Public Pension Accounting Reform, Abigail Allen, Reining C. Petacchi

Faculty Publications

Widely acknowledged as one of the most controversial standards in governmental accounting, GASB 67/68 radically altered both the recognition and measurement for defined benefit public pensions. The standards require the recognition of previously only disclosed unfunded pension liabilities and increase the magnitude of reported pension liabilities by requiring the partial incorporation of a market-based discount rate. While the recognition proposal was unaltered from its initial conception to the final standards, the discount rate proposal was significantly attenuated after the initial proposal met with unanimous preparer opposition. Accordingly, we examine what incentives drive preparer lobbying positions, whether such lobbying is aligned …

Go to article

In-Flow Dynamics Of An Area-Difference-Energy Spring-Particle Red Blood Cell Model On Non-Uniform Grids, Brendan Walsh, Fergal Boyle Jan 2022

In-Flow Dynamics Of An Area-Difference-Energy Spring-Particle Red Blood Cell Model On Non-Uniform Grids, Brendan Walsh, Fergal Boyle

Articles

In this paper the area-difference-energy spring-particle (ADE-SP) red blood cell (RBC) structural model developed by Chen and Boyle is coupled with a lattice Boltzmann flux solver to simulate RBC dynamics. The novel ADE-SP model accounts for bending resistance due to the membrane area difference of RBCs while the lattice Boltzmann flux solver offers reduced computational runtimes through GPU parallelisation and enabling the employment of non-uniform meshes. This coupled model is used to simulate RBC dynamics and predictions are compared with existing experimental measurements. The simulations successfully predict tumbling, tank-treading, swinging and intermittent behaviour of an RBC in shear flow, and …

Go to article

Building Performance - Societal Drive, Programme And Symposium, Joseph Little, Patrick Daly Jan 2022

Building Performance - Societal Drive, Programme And Symposium, Joseph Little, Patrick Daly

Articles

Society is increasingly looking at the construction industry to mitigate the environmental crisis and solve the housing crisis through wholesale embrace of three broad sets of challenges. The MSc in Building Performance (Energy Efficiency in Design) (MSc BP(EED)) was created in 2017 to provide significant upskilling in the knowledge, skills, and software applications of building design professionals so that they can meet these challenges, while creating compliant, sustainable, super-low energy, new and renovated buildings. The delivery of the programme supports upskilling of employed building design professionals at Masters level, encouraging a minority to develop their capacity and interest in research …

Go to article

Fairness And Luck: Contract Away Or Come What May?, H. Scott Asay, Jace Garrett, William B. Tayler Jan 2022

Fairness And Luck: Contract Away Or Come What May?, H. Scott Asay, Jace Garrett, William B. Tayler

Faculty Publications

In practice, managers and employees often enter into risky, uncertain contracts. Prior works shows that managers use ex post discretion to reduce the effect of uncontrollable “bad luck” on employees’ performance-based compensation, but do not use ex post discretion to reduce the effect of uncontrollable “good luck,” due to fairness concerns. We investigate whether ex ante, objective compensation plans can help address the fairness concerns that lead to this asymmetric treatment of uncontrollable events. We provide evidence that compensation plans that account for uncontrollable factors can reduce differences between individuals’ fairness perceptions in good and bad luck settings. However, controlling …

Go to article

An Fmri Investigation Of The Neurocognitive Processing Of Measures And Strategic Objectives, Paul Black, C. Brock Kirwan, Thomas Meservy, William B. Tayler, Jeffrey O. Williams Jan 2022

An Fmri Investigation Of The Neurocognitive Processing Of Measures And Strategic Objectives, Paul Black, C. Brock Kirwan, Thomas Meservy, William B. Tayler, Jeffrey O. Williams

Faculty Publications

A central feature of most organizations is the use of measures to represent key elements of performance across multiple strategic objectives. Prior research has demonstrated a tendency for individuals to treat these measures as though they are the higher-order strategic objectives the measures were intended to represent, as opposed to imperfect representations of those strategic objectives—a phenomenon labeled surrogation. We employ an experiment to further understand this phenomenon. In this study, we capture neural activation when processing measures and when processing strategic objectives. We find that differences in brain activity when processing measures and strategic objectives are similar to the …

Go to article

Perceptions Of Robotic Process Automation In Big 4 Public Accounting Firms: Do Firm Leaders And Lower-Level Employees Agree?, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood Jan 2022

Perceptions Of Robotic Process Automation In Big 4 Public Accounting Firms: Do Firm Leaders And Lower-Level Employees Agree?, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood

Faculty Publications

The use of Robotic Process Automation (RPA) is a recent innovation in the public accounting industry, and the Big 4 firms are at the forefront of its implementation. This paper examines how the adoption and use of RPA is affecting the perceived work experience of firm leaders and lower-level employees at Big 4 accounting firms. We interview 14 RPA leaders, survey 139 lower-level employees, and compare and contrast their responses. We find that the two groups generally agree that RPA is having a positive influence on the profession. Both groups believe that RPA is positively changing the work employees perform …

Go to article

The Influence Of Management’S Internal Audit Experience On Earnings Management, Matthew Ege, Timothy Seidel, Mikhail Sterin, David A. Wood Jan 2022

The Influence Of Management’S Internal Audit Experience On Earnings Management, Matthew Ege, Timothy Seidel, Mikhail Sterin, David A. Wood

Faculty Publications

We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. This examination is important because the internal audit function is uniquely positioned to provide experiences that could influence future managerial behavior, including limiting the potential negative repercussions of earnings management. We find that firms with managers that have internal audit experience are associated with lower real earnings management but not accruals-based earnings management. Effects are strongest when managers with internal audit experience have greater power or currently hold financial roles, or when there are a greater number of managers with internal audit …

Go to article

A Framework For Using Robotic Process Automation For Audit Tasks, Marc Eulerich, Justin Pawlowski, Nathan J. Waddoups, David A. Wood Jan 2022

A Framework For Using Robotic Process Automation For Audit Tasks, Marc Eulerich, Justin Pawlowski, Nathan J. Waddoups, David A. Wood

Faculty Publications

The ability to automate tasks and processes using robotic process automation (RPA)—or the development of bots—is receiving significant attention in accounting. Auditors often struggle to know what tasks to automate and how to prioritize bot development. Drawing upon sociotechnical systems theory and using a design science methodology, we develop and validate a three-step evaluation framework to assist auditors as they decide what activities to automate. We validate this framework using interviews, surveys of experienced internal and external auditors, and two case studies. By developing and validating our framework through the lens of sociotechnical systems theory, we also provide several insights …

Go to article

Evidence On Internal Audit Quality From Transitioning To Remote Audits Because Of Covid-19, Marc Eulerich, Martin Wagener, David A. Wood Jan 2022

Evidence On Internal Audit Quality From Transitioning To Remote Audits Because Of Covid-19, Marc Eulerich, Martin Wagener, David A. Wood

Faculty Publications

As in-person audits were banned by governments and by company policies due to the COVID-19 pandemic, internal auditors had to transition to remote audits to perform their work. Based on survey responses of internal auditors who have conducted both remote and in-person audits, we find that internal auditors perceive no difference in the efficiency and effectiveness of and stakeholders’ reliance on results from remote and in-person audits when considering all responses. However, we also find that perceived efficiency and effectiveness increase the more experience internal auditors have with remote audits. Supplemental analyses show that support from the auditee, but not …

Go to article

The Status Of Robotic Process Automation, Steven A. Harrast, David A. Wood Jan 2022

The Status Of Robotic Process Automation, Steven A. Harrast, David A. Wood

Faculty Publications

Modern information technology (IT) has greatly expanded the capability of companies to coordinate activities and process large numbers of transactions. Unfortunately, large companies often support thousands of individual applications, and the data necessary for financial reporting is scattered across these applications. As applications and data proliferate, companies must link together the applications and systems, often using spreadsheets and expending significant amounts of time in manual data entry and manipulation. This manual work is slow, expensive, and error prone and lacks useful business insights. Also, the employees who must perform these tasks are often overwhelmed and unsatisfied with the mundane work. …

Go to article

Publication Benchmarking Data Based On Faculty Promoted At The Top 200 Worldwide Accounting Research Institutions, Jared S. Moon, Scott L. Summers, Nathan J. Waddoups, David A. Wood Jan 2022

Publication Benchmarking Data Based On Faculty Promoted At The Top 200 Worldwide Accounting Research Institutions, Jared S. Moon, Scott L. Summers, Nathan J. Waddoups, David A. Wood

Faculty Publications

The primary purpose of this paper is to update and extend past promotion benchmarking studies. We update prior benchmarking studies by providing publication benchmarking data for faculty promoted between 2013 and 2019, inclusive. We extend prior benchmarking studies by evaluating a larger number of institutions (the top 200 worldwide accounting institutions), using a more global journal list, and providing sensitivity analyses between journal lists. We group institutions based on rankings and report a possible minimum publication hurdle for each group in each journal category. In addition, we provide data on the mix, or percentage, of publications in each journal category …

Go to article

Internal Auditors’ Role In Organizational Innovation: A Social Network Perspective, Margaret H. Christ, Anna Eulerich, Marc Eulerich, David A. Wood Jan 2022

Internal Auditors’ Role In Organizational Innovation: A Social Network Perspective, Margaret H. Christ, Anna Eulerich, Marc Eulerich, David A. Wood

Faculty Publications

Organizations use innovations to adapt, grow their business, and differentiate themselves from their competitors. However, innovations can introduce new risks to the organization that the internal audit function (IAF) should address. We interview and survey internal auditors about how they respond to innovations, such as the use of emerging technologies, adopted by their organizations. We find that social network theory provides a useful lens through which to interpret our interview results and to guide our survey development and analysis. In particular, we find that the embeddedness of the internal auditors with management, but not with the audit committee, is a …

Go to article

The Relevance Of Non-Income Tax Relief*, Michael S. Drake, Ryan V. Hess, Jaron H. Wilde, Braden M. Williams Jan 2022

The Relevance Of Non-Income Tax Relief*, Michael S. Drake, Ryan V. Hess, Jaron H. Wilde, Braden M. Williams

Faculty Publications

Governments regularly offer non-income tax relief to attract business investment. However, it is unclear whether or how markets impound information about the relief into security prices. We use novel data from retrospective public records to examine the information content of non-income tax relief. We predict and find that the receipt and magnitude of this relief are both strongly associated with recipients’ future accounting performance and future abnormal returns. We further find that abnormal returns associated with the relief cluster around future earnings information events. In combination, this evidence suggests that non-income tax relief is value-relevant but is incorporated into prices …

Go to article

Brokerage House Ipos And Analyst Forecast Quality, Mark Bradshaw, Michael S. Drake, Joseph Pacelli, Brady Twedt Jan 2022

Brokerage House Ipos And Analyst Forecast Quality, Mark Bradshaw, Michael S. Drake, Joseph Pacelli, Brady Twedt

Faculty Publications

We examine how brokerage firm IPOs influence the research quality of sell-side analysts employed by the brokerage. Our main results focus on earnings forecast bias and absolute forecast errors as proxies for research quality. Using a staggered difference-in-differences analysis, we document significant decreases in forecast bias and absolute forecast error during the two-year period centered on the analysts’ brokerage house IPO. In additional analyses, we explore several potential explanations for the short-term benefits of brokerage house IPOs. We find some evidence that IPOs delay the departure of more talented analysts and that the effects are more concentrated among analysts and …

Go to article

First Prev Next Last