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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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Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average

Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average Americans. There were several US criminal code sections that resulted from the passing of SOX. Statute 1519, which is often referred to as the "anti-shredding provision", penalizes anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to" obstruct a current or foreseeable federal investigation. This statute, although intended to punish behavior similar to that which occurred in the early 2000s by corporations and auditors, has been used to charge people beyond its original intent. Several issues with the crafting of the statute cause its broad application and some litigation even reached the Supreme Court due to its vague wording. Not only is the statute being applied beyond the intent, there are other issues that legal scholars have critiqued it for. This statute is far from being the only law facing these issues as the same issues and critiques are found in the 14th amendment. Rewriting the statute seems to be the most effective way to address the concerns of judges, lawyers and defendants regarding the statute. In addition, Congress could have passed this statute outside of SOX to avoid being seen as overreaching if obstruction of justice related to documents was actually an issue outside of corporate fraud.
ContributorsGonzalez, Joana (Author) / Samuelson, Melissa (Thesis director) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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The purpose of this study was to identify the different contributors and predictors related to athlete burnout. Athlete burnout consists of emotional and physical exhaustion, reduced sense of accomplishments and sport devaluation. Moreover, motivation type, athletic identity, and being a student athlete can affect athlete burnout. Participants of this study

The purpose of this study was to identify the different contributors and predictors related to athlete burnout. Athlete burnout consists of emotional and physical exhaustion, reduced sense of accomplishments and sport devaluation. Moreover, motivation type, athletic identity, and being a student athlete can affect athlete burnout. Participants of this study were female, Division I soccer student-athletes located in Tempe, Arizona [n=22]. Athlete burnout was assessed with the Athlete Burnout Questionnaire (ABQ). Motivation type was assessed with the Behavioral Regulation in Sport Questionnaire (BRSQ). Athletic identity was assessed with the Athletic Identity Measurement Scale (AIMS). Student burnout was assessed with the Maslach Burnout Inventory - Student Survey (MBI-SS). All of the questionnaires were answered based on a Likert scale. Pearson correlations were used to find relationships between the different variables and athlete burnout. The results showed that 50% of the participants were burnt out at the end of their competitive season. Correlations were shown between the ABQ and its subscales: reduced accomplishment (r=0.6101, p<0.05), physical and mental exhaustion (r=0.8170, p<0.05), and devaluation (r=0.8697, p<0.05). Furthermore, the ABQ was also negatively correlated with general intrinsic motivation (r=-0.4943, p<0.05) and intrinsic motivation to know (r=-0.4865, p<0.05). The results from this study should be used for further research that focuses on education and prevention of athlete burnout in female soccer players.

ContributorsDehakiz, Isabel (Author) / Carleer, Lieske (Co-author) / Hoffner, Kristin (Thesis director) / Marsit, Joseph (Committee member) / Ramos, Christopher (Committee member) / Barrett, The Honors College (Contributor) / Historical, Philosophical & Religious Studies, Sch (Contributor) / College of Health Solutions (Contributor)
Created2021-12
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Description

The purpose of this study was to identify the different contributors and predictors related to athlete burnout. Athlete burnout consists of emotional and physical exhaustion, reduced sense of accomplishments and sport devaluation. Moreover, motivation type, athletic identity, and being a student athlete can affect athlete burnout. Participants of this study

The purpose of this study was to identify the different contributors and predictors related to athlete burnout. Athlete burnout consists of emotional and physical exhaustion, reduced sense of accomplishments and sport devaluation. Moreover, motivation type, athletic identity, and being a student athlete can affect athlete burnout. Participants of this study were female, Division I soccer student-athletes located in Tempe, Arizona [n=22]. Athlete burnout was assessed with the Athlete Burnout Questionnaire (ABQ). Motivation type was assessed with the Behavioral Regulation in Sport Questionnaire (BRSQ). Athletic identity was assessed with the Athletic Identity Measurement Scale (AIMS). Student burnout was assessed with the Maslach Burnout Inventory - Student Survey (MBI-SS). All of the questionnaires were answered based on a Likert scale. Pearson correlations were used to find relationships between the different variables and athlete burnout. The results showed that 50% of the participants were burnt out at the end of their competitive season. Correlations were shown between the ABQ and its subscales: reduced accomplishment (r=0.6101, p<0.05), physical and mental exhaustion (r=0.8170, p<0.05), and devaluation (r=0.8697, p<0.05). Furthermore, the ABQ was also negatively correlated with general intrinsic motivation (r=-0.4943, p<0.05) and intrinsic motivation to know (r=-0.4865, p<0.05). The results from this study should be used for further research that focuses on education and prevention of athlete burnout in female soccer players.

ContributorsCarleer, Lieske (Author) / Dehakiz, Isabel (Co-author) / Hoffner, Kristin (Thesis director) / Marsit, Joseph (Committee member) / Ramos, Christopher (Committee member) / Barrett, The Honors College (Contributor) / College of Health Solutions (Contributor)
Created2021-12
Description

Background: There is limited literature evaluating the impact of disseminating research results to past research study participants and their families. The purpose of the study was to evaluate whether disseminating results from a diabetes prevention program to past participants and their families facilitates motivation to engage in healthier behaviors. Methods:

Background: There is limited literature evaluating the impact of disseminating research results to past research study participants and their families. The purpose of the study was to evaluate whether disseminating results from a diabetes prevention program to past participants and their families facilitates motivation to engage in healthier behaviors. Methods: Previous youth participants from the “Every Little Step Counts” study were contacted and invited to a community dissemination event in November of 2022 at a local YMCA in the Phoenix Metropolitan area. All individuals in attendance at the event were invited to complete a 10-item questionnaire following a presentation about diabetes and the study results. 10 youth past participants, 9 adult past participants, and 13 community members completed the questionnaire to assess whether dissemination of past study results increases motivation to engage in healthier behaviors. Results: Aggregate responses revealed a 28.43% increase in motivation to eat healthier and a 33.45% increase in motivation to increase exercise. An increase in average response frequency was evident amongst all figures, indicating that overall, dissemination of research results was found to increase motivation to engage in healthier behaviors across community members, adult participants, and youth participants. Conclusions: This study supports the importance of disseminating research results from a diabetes prevention program to past participants in order to reinforce and maintain behavior change skills taught throughout the study, with the long-term goal of reducing type 2 diabetes risk in youth.

ContributorsDerkach, Katherine (Author) / Shaibi, Gabriel (Thesis director) / Williams, Allison (Committee member) / Barrett, The Honors College (Contributor) / College of Health Solutions (Contributor)
Created2023-05
Description
Many children with disabilities need physical therapy treatment but it can be difficult to instruct patients with restricted or limited communication. Most exercise cards and depictions used in communicating instruction to pediatric special needs patients are not representative of children with disabilities. This project aimed to create inclusive physical therapy

Many children with disabilities need physical therapy treatment but it can be difficult to instruct patients with restricted or limited communication. Most exercise cards and depictions used in communicating instruction to pediatric special needs patients are not representative of children with disabilities. This project aimed to create inclusive physical therapy exercise cards depicting children with disabilities. The goal of these cards was to help communicate instructions and motivate children to perform their exercises in clinical settings. The exercise selection was based on observations from working with children with disabilities in a pediatric physical therapy clinic. As a result, photos of children with developmental disabilities were taken performing exercises and subsequently made into cards and provided to physical therapists (PT). The PT’s used the cards for at least a week and reported on their functionality. The feedback from PT’s regarding the use of exercise cards in therapy sessions was overwhelmingly positive. With the positive feedback from the PT’s, the cards will be published and donated to pediatric physical therapy clinics in Arizona.
ContributorsMack, Sarah (Author) / Hart, Teresa (Thesis director) / Broman, Tannah (Committee member) / Barrett, The Honors College (Contributor) / College of Health Solutions (Contributor)
Created2024-05
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Description
Inclusion of diverse talent in the field of public accounting has been highly prioritized by the profession since the late 1960s. In seeking to acquire racially/ethnically diverse talent in addition to an expanding set of identities (e.g. veterans, people with disabilities, LGTBQ+, and various backgrounds contributing to “diversity of thought”),

Inclusion of diverse talent in the field of public accounting has been highly prioritized by the profession since the late 1960s. In seeking to acquire racially/ethnically diverse talent in addition to an expanding set of identities (e.g. veterans, people with disabilities, LGTBQ+, and various backgrounds contributing to “diversity of thought”), Big Four Public Accounting firms have taken on more operational ownership of their Diversity and Inclusion programming. We conducted interviews with D&I program facilitators and surveyed Accounting and Finance students at Arizona State University to assess whether these programs align with students’ outlooks and are being properly presented to enhance awareness. The uniformity across the Big Four’s D&I program structures, the persistence in competition among them in relation to talent acquisition and retention, and students’ lack of awareness relating to program timing and existence lead us to conclude that efforts in improving diversity and inclusion in Big Four Public Accounting are most effective when the Big Four act collectively
ContributorsAlaniz, Leslie M (Co-author) / Quintana, Jacob (Co-author) / Samuels, Janet (Thesis director) / Dawson, Gregory (Committee member) / School of International Letters and Cultures (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
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This paper consists of a literature review, wherein four papers surrounding Motivation Crowding Theory (MCT) were read and analyzed. The paper then goes into an analysis of a survey I conducted. The survey consisted of three main questions with three sub-questions for each, and all attempted to find a "limit"

This paper consists of a literature review, wherein four papers surrounding Motivation Crowding Theory (MCT) were read and analyzed. The paper then goes into an analysis of a survey I conducted. The survey consisted of three main questions with three sub-questions for each, and all attempted to find a "limit" to MCT. However, results for the survey were ultimately inconclusive. The paper concludes with lessons learned in conducting research and surveys in particular, as well as a nod to the relevancy of MCT in business and personal applications.
ContributorsSmith, Mallory Anne (Author) / Reckers, Phil (Thesis director) / Samuelson, Melissa (Committee member) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
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The concept of data analytics has become a primary focus for companies of all types, and from within all industries. Leveraging data to enhance the decision making power of management is now vital for companies to remain competitive. Beginning as a movement pioneered by tech-startups and teams of university researchers,

The concept of data analytics has become a primary focus for companies of all types, and from within all industries. Leveraging data to enhance the decision making power of management is now vital for companies to remain competitive. Beginning as a movement pioneered by tech-startups and teams of university researchers, data analytics is reshaping every industry that it touches, and the field of accounting has been no exception.
Corporate buzzword terms like “big data” and “data analytics” are vague in meaning, and are thrown around by media sources often enough to obfuscate their actual meanings. These concepts are then associated with company-wide initiatives beyond the reach of the individual, in a nebulous world where people know that analytics happens, but don’t understand what it is.
The power of data analytics is not reserved for company-wide initiatives, or only employed by Silicon Valley tech start-ups. Its impacts are visible down at the team or department level, and can be conducted by the individual employees. The field of data analytics is evolving, and within it exists a rapid transition in which the individual employee is becoming a source for insight and value creation through the adoption of analytics based approaches.
The purpose of this thesis is to showcase an example of this claim, and demonstrate how an analytics based approach was applied to an existing accounting process to create new insights and information. To do this, I will discuss my development of an Excel based Dashboard Analytics tool, which I completed during my internship with Bechtel Corporation throughout the summer of 2018, and I will use this analytics tool to demonstrate the improvements that small-scale analytics had on a pre-existing process. During this discussion, I will address conceptual aspects of database design that related to my project, and will show how I applied this classroom learning to a working environment. The paper will begin with an overview of the desired goals of the group in which I was based, and will then analyze how the needs of the group led to the creation and implementation of this new analytics-based reporting tool. I will conclude with a discussion of the potential future use of this tool, and how the inclusion of these analytical approaches will continue to shape the working environment.
ContributorsCunningham, Jared (Author) / Dawson, Gregory (Thesis director) / Prince, Linda (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
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Description
The purpose of this study was to use the tenets discussed in the Self-Determination Theory to explore how adolescents are motivated to engage in physical activity and examine the reasons for their participation - or lack thereof - in order to determine the influence of motives on physical activity behaviors

The purpose of this study was to use the tenets discussed in the Self-Determination Theory to explore how adolescents are motivated to engage in physical activity and examine the reasons for their participation - or lack thereof - in order to determine the influence of motives on physical activity behaviors in an adolescent population. The relative autonomy continuum of the Self-Determination Theory includes amotivation, external regulation, introjected regulation, identified regulation, integrated regulation, and intrinsic motivation. These different levels will be assessed. Participants were seventh grade students at a middle school in the Phoenix metropolitan area (n=70). The adolescents’ relative autonomy levels were assessed with a modified version of the Behavioral Regulation in Exercise Questionnaire. Individual motivational factors were measured from a modified version of the Exercise Motivations Inventory. The adolescents’ locus of causality was then measured using the Locus of Causality for Exercise Scale. Participants were asked to answer two additional questions assessing their perceived time barrier and frequency of physical activity participation. The data were scored using the scoring guidelines provided by each questionnaire after collection through a Google Form and analysis on Google Sheets. Results showed that adolescents with higher levels of identified regulation (3.88), intrinsic motivation (4.22), and locus of causality (4.67) were more likely to also engage in higher levels of physical activity. These findings could be used for future research that focuses on school-based interventions for physical activity through enjoyment so as to increase identified regulation and intrinsic motivation while shifting to a more internal locus of causality in order to increase their overall leisure-time physical activity as a way to combat the increasing rates of childhood overweight and obesity in the United States.
ContributorsWade, Jake (Author) / Hoffner, Kristin (Thesis director) / Broman, Tannah (Committee member) / Barrett, The Honors College (Contributor) / College of Health Solutions (Contributor)
Created2022-05