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The author is an accounting major headed into the public accounting industry. As a tax intern his senior year, he was able to work in the thick of "busy season", when tax returns are due for submission and work is very busy. The author tired of working long hours and

The author is an accounting major headed into the public accounting industry. As a tax intern his senior year, he was able to work in the thick of "busy season", when tax returns are due for submission and work is very busy. The author tired of working long hours and continuous talking with his accounting friends how working on Saturdays and long weeknights was generally accepted. Best value principles from Dr. Dean Kashiwagi's Information Measurement Theory were applied to examine how to maximize efficiency in public accounting and reduce the workload. After reviewing how Information Measurement Theory applies to public accounting, the author deemed three possible solutions to improve the working conditions of public accountants. First, to decrease the work load during busy season, tax organizers need to be sent earlier and staff should be assigned to oversee this information gathering. Second, in order to better prepare new hires to become partners, the career path needs to be outlined on day one with a career guide. Finally, in order to more successfully on board new hires due to the steep learning in public accounting, firms should utilize buddy systems and encourage organic mentoring.
ContributorsBohmke, Scott (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
Description
The present study investigates the differences in the academic motivation of traditional and non-traditional students according to Self Determination Theory. Additionally, the study explores the relationships between academic motivation and academic, career, and family stress in traditional and non-traditional students according to the Challenge and Hindrance Stress Framework. A survey

The present study investigates the differences in the academic motivation of traditional and non-traditional students according to Self Determination Theory. Additionally, the study explores the relationships between academic motivation and academic, career, and family stress in traditional and non-traditional students according to the Challenge and Hindrance Stress Framework. A survey was administered to 744 undergraduate students at Arizona State University. An independent samples t-test indicated significant differences between several student groups. According to the results, non-traditional students are more intrinsically motivated "to know" and traditional students are more extrinsically motivated by "identified regulation" and "external regulation". Additionally, a correlation matrix indicated that academic stress is positively related to extrinsic motivation, family stress is related to both intrinsic and extrinsic motivation in all students, and career stress is related to intrinsic and extrinsic motivation in working students.
ContributorsBickle, Jessica Aaron (Author) / LePine, Marcie (Thesis director) / Clemons, Jamie (Committee member) / Batac, Jo (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor)
Created2014-12
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Description
This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment.

This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment. In addition to this main problem, inadequate documentation, no separation of duties, and unqualified employees were also identified as violations of effective internal controls. The department of real estate ordered a "cease and desist" on August 8, 2013 due to illegal company activities. The company participated in illegal actions regarding: the trust account and company documentation and procedures. Material weaknesses were found in the company's internal controls; therefore the result of this study was an adverse opinion on internal controls.
ContributorsFrederick, Nicole Lorraine (Author) / Munshi, Perseus (Thesis director) / Benali, Kayla (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Psychology (Contributor)
Created2013-12
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Description
Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of

Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of the tedious, repetitive tasks involved in their profession. Adopting new technologies that can autonomously collect more data from a broader range of sources, turn the data into business intelligence, and even make decisions based on that data begs the question of whether human roles in accounting will be completely replaced. A partial answer: If the ramifications of past technological advances are any indicator, cognitive technology will replace some human audit operations and grow some new and higher order roles for humans. It will shift the focus of accounting professionals to more complex judgment and analysis.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.
ContributorsWitkop, David (Author) / Dawson, Gregory (Thesis director) / Munshi, Perseus (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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Description
This paper will highlight the ways that Chinese students handle stress due to different reasons and how they solve their stress. The main reasons include different education styles, cultural differences between the US and China, food, language, entertainment ways and religious. Chinese students have many methods to solve stress that

This paper will highlight the ways that Chinese students handle stress due to different reasons and how they solve their stress. The main reasons include different education styles, cultural differences between the US and China, food, language, entertainment ways and religious. Chinese students have many methods to solve stress that include both positive and negative ways. I will provide more details about the ways in the third part in which I report the findings of my survey. My study is relevant because of the large numbers of Chinese students who are studying internationally.
ContributorsHuang, Qin (Author) / Valderrama, Jamie (Thesis director) / Reckers, Philip (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
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Description
Cancer survivors engaged in either six-week Internet-delivered mindfulness training or a usual-care control and were compared on the following outcome battery: The Hospital Anxiety and Depression Scale, the Profile of Mood States, the Pittsburgh Sleep Quality Index, and the Fatigue Symptom Inventory. Assessments were conducted before and after treatment and

Cancer survivors engaged in either six-week Internet-delivered mindfulness training or a usual-care control and were compared on the following outcome battery: The Hospital Anxiety and Depression Scale, the Profile of Mood States, the Pittsburgh Sleep Quality Index, and the Fatigue Symptom Inventory. Assessments were conducted before and after treatment and intervention compliance was monitored. Mindfulness treatments were delivered at a time and on a computer of the participants’ choosing. Multivariate analysis indicated that mindfulness training produced significant benefits on all measures (p < .05). Online mindfulness instruction represents a widely-accessible, cost-effective intervention for reducing psychological distress and its behavioral manifestations in cancer survivors, especially those who are unable to participate in in-person training.
ContributorsMesser, David, Ph.D (Author) / Horan, John J (Thesis advisor) / Homer, Judith (Committee member) / Larkey, Linda (Committee member) / Arizona State University (Publisher)
Created2017
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Description

In this project I explored the relationship between Qigong and Tai Chi Easy meditative practices and cardiometabolic risk factors, specifically looking at obesity and stress. The meditative focus of Qigong and Tai Chi Easy was expected to improve cardiac vagal tone which should lead to decreases in the inflammatory effects

In this project I explored the relationship between Qigong and Tai Chi Easy meditative practices and cardiometabolic risk factors, specifically looking at obesity and stress. The meditative focus of Qigong and Tai Chi Easy was expected to improve cardiac vagal tone which should lead to decreases in the inflammatory effects of stress. Additionally, due to the decreases in the harmful effects of stress, we expect to see a decrease in obesity through decreases in BMI and in waist circumference.

ContributorsRameshkumar, Ramya (Author) / Larkey, Linda (Thesis director) / James, Dara (Committee member) / School of Life Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description
The aim of this review is to explore the effects of mindfulness-based interventions on Registered Nurse's rate of burnout and stress. Particularly focusing on the mitigation and decrease of burnout. Burnout is a multifaceted, complex issue that has become engrained in the culture of nursing and a widespread epidemic. Burnout

The aim of this review is to explore the effects of mindfulness-based interventions on Registered Nurse's rate of burnout and stress. Particularly focusing on the mitigation and decrease of burnout. Burnout is a multifaceted, complex issue that has become engrained in the culture of nursing and a widespread epidemic. Burnout has detrimental effects for the quality of life of the nurse, patient outcomes, interprofessional collaboration, and nursing practice. A systematic literature review incorporating qualitative data and analyzing the quantitative data was conducted. Studies on the effects of mindfulness-based interventions for nurses relating to burnout published between January 2008 and May 2018 were identified through a systematic search in electronic databases: CINHAL, Cochrane, Embase, Medline, PsycInfo, and PubMed. Gray literature was searched through Scopus and clinical trials were explored through clincialtrials.gov. Data analysis was based on 8 data points that were extracted from the research. A total of 17 articles were selected for inclusion in the systematic literature review. There were several different types of studies including single group intervention study, randomized control trial interventions studies, mixed model, quasi-experimental studies with controls, and a non-randomized controlled comparison. All relied on self-reporting scales and questionnaire for quantitative pre-post intervention changes. Overall, the 10 of the 17 studies found that there was a statistically significant decrease in burnout rates and an increase in mindfulness post intervention. Several other factors improved in a number of studies such as quality of life, decreased stress, increased sense of personal accomplishment, and decreased emotional exhaustion. There were also indications of an improvement in the individual's holistic well-being (e.g. inner state of calmness, awareness and enthusiasm) relating to improved mindfulness levels in 12 of the studies. Based on the results of this systematic review, mindfulness may be considered a potentially effective intervention for decreasing nurse burnout and mitigating future burnout. This intervention could be useful in a number of contexts including on-site and off-site programs with institutional support. Future research should explore longitudinal outcomes of mindfulness practice, symptom focused outcome measures, and multi-modal studies.
ContributorsGeurtz, Heidi Frances (Author) / Larkey, Linda (Thesis director) / Costello, Jennifer (Committee member) / Arizona State University. College of Nursing & Healthcare Innovation (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
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Description
Background: Unmanaged stress is a major contributing factor to the development of disease in both men and women. Middle-aged adults (40-64) have some of the highest stress of all age groups and the use of meditation may provide relief for conditions such as stress. A smartphone application (app) may hel

Background: Unmanaged stress is a major contributing factor to the development of disease in both men and women. Middle-aged adults (40-64) have some of the highest stress of all age groups and the use of meditation may provide relief for conditions such as stress. A smartphone application (app) may help limit the magnitude of the perceived challenges of meditation. The purpose of this study is to determine the feasibility of a consumer-based meditation app (i.e., Calm) to reduce stress in middle-aged adults who self-report elevated stress. The preliminary effects of Calm on stress and health outcomes related to stress were explored as well as the preliminary effects of Calm on mindfulness and coping behaviors for stress were explored.

Methods: Adults were recruited to a 4-week app-based health and well-being study. Participants were randomized into either a mindfulness meditation (i.e. Calm) group or a health education (POD) control group. Participants were asked to participate at least 10 minutes per day. Assessments were conducted for stress, anxiety, depression, mindfulness, physical activity, eating habits, and coping behaviors at pre- and post-intervention and voluntary phone interviews were held post-intervention. App usage data were collected subjectively through weekly participation logs and through objective app usage data provided by Calm.

Results: Eighty-three participants were enrolled into the study and 60 completed the intervention and were analyzed. Feasibility and demand benchmarks were met with 96% of participants satisfied with the intervention and 93% found it enjoyable, appropriate, and useful. There was a 70% adherence (minutes/week) to the meditation intervention. Recruitment of men into the intervention group was 38.1% and retention of men was 81.3%. Significant changes were not observed in stress, anxiety, depression, or mindfulness, physical activity, eating habits, and coping behaviors.

Conclusion: The findings of this study support the feasibility of a 4-week, mobile app-based mindfulness meditation intervention (i.e. Calm) in middle-aged adults. These finding do not demonstrate preliminary efficacy of Calm to reduce stress, anxiety, and depression or improvement of mindfulness, physical activity, eating habits, or coping behaviors among middle-aged adults who report elevated stress. These results can be applied for improved design of future studies.
ContributorsLaird, Breanne Michelle (Author) / Huberty, Jennifer (Thesis advisor) / O'Rourke, Holly (Committee member) / Larkey, Linda (Committee member) / Arizona State University (Publisher)
Created2020
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Description
Age plays a major role in human behavior, yet little research examines how age shapes ethical behavior. We examine the effects of age on ethical behavior when people face three different ethical pressures: time pressure, financial pressure, and social pressure. We predict that younger people are more likely than older

Age plays a major role in human behavior, yet little research examines how age shapes ethical behavior. We examine the effects of age on ethical behavior when people face three different ethical pressures: time pressure, financial pressure, and social pressure. We predict that younger people are more likely than older people to engage in unethical behavior. We also predict that younger people are more influenced by ethical pressures than older people. Results from an experiment provide evidence that younger people are more likely than older people to engage in unethical behavior. In addition, both older and younger people are influenced by the ethical pressures we examine in this study. However, the results do not provide evidence that younger people are more influenced by those ethical pressures than older people. Our study contributes to research examining ethical behavior and age differences in the workplace while providing managers and auditors with a larger perception of unethical drivers.
ContributorsGibly, Eliyahu (Co-author) / Galili, Neta (Co-author) / Call, Andrew (Thesis director) / Emett, Scott (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05