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Description
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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Description
Increasingly, wildfires are threatening communities, forcing evacuations, damaging property, and causing loss of life. This is in part due to a century of wildfire policy and an influx of people moving to the wildland urban interface (WUI). National programs have identified and promoted effective wildfire mitigation actions to

Increasingly, wildfires are threatening communities, forcing evacuations, damaging property, and causing loss of life. This is in part due to a century of wildfire policy and an influx of people moving to the wildland urban interface (WUI). National programs have identified and promoted effective wildfire mitigation actions to reduce wildfire risk; yet, many homeowners do not perform these actions. Based on previous literature and using the theory of planned behavior (TPB), this study proposes an integrated wildfire mitigation behavioral model to assess and identify the factors that influence homeowners’ wildfire mitigation behaviors. Specifically, the study tests the validity of the theory of planned behavior as a foundational model in exploring wildfire mitigation behaviors, develops and empirically tests a wildfire mitigation behavioral model, and explores the role of homeowner associations (HOA) on wildfire mitigation behaviors. Structural equation modeling was used on data collected from homeowners with property in the WUI in Prescott, Arizona. Results suggest TPB provides an acceptable model in describing homeowner wildfire mitigation behavior. For HOA residents, attitudes toward wildfire mitigation behaviors play an important role in predicting intentions to perform these behaviors. Additionally, perceived constraints directly influenced actual mitigation actions. For non-HOA residents, subjective norms influenced intentions to mitigate. Implications for research and local wildfire mitigation programs and policy are discussed.
ContributorsSteffey, Eric Clifford (Author) / Budruk, Megha (Thesis advisor) / Vogt, Christine (Committee member) / Virden, Randy (Committee member) / Larson, Kelli (Committee member) / Arizona State University (Publisher)
Created2016
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Description
Crowding and satisfaction remain widely studied concepts among those seeking to understand quality visitor experiences. One area of interest in this study is how the order of crowding and satisfaction items on a survey affects their measurement levels. An additional area of interest is the influence of personality traits on

Crowding and satisfaction remain widely studied concepts among those seeking to understand quality visitor experiences. One area of interest in this study is how the order of crowding and satisfaction items on a survey affects their measurement levels. An additional area of interest is the influence of personality traits on experience-use-history, crowding, and satisfaction. This study used two versions of a survey: A) crowding measured prior to satisfaction and B) satisfaction measured prior to crowding, to explore the influence of item order on crowding and satisfaction levels. Additionally, the study explored the influence of personality traits (extraversion and neuroticism) and experience use history (EUH) on crowding and satisfaction. EUH was included as a variable of interest given previous empirical evidence of its influence on crowding and satisfaction. Data were obtained from an onsite self-administered questionnaire distributed to day use visitors at a 16,000 acre desert landscape municipal park in Arizona. A total of 619 completed questionnaires (equally distributed between the two survey versions) were obtained. The resulting response rate was 80%. One-way ANOVA's indicated significant differences in crowding and satisfaction levels with both crowding and satisfaction levels being higher for survey version B. Path analysis was used to test the influence of personality traits and EUH on crowding and satisfaction. Two models, one for each version of the survey were developed using AMOS 5. The first model was tested using data in which crowding was measured prior to satisfaction. The second model relied on data in which satisfaction was measured prior to crowding. Results indicated that personality traits influenced crowding and satisfaction. Specifically, in the first model, significant relationships were observed between neuroticism and crowding, neuroticism and EUH, EUH and crowding, and between crowding and satisfaction. In the second model, significant relationships were observed between extraversion and crowding, extraversion and satisfaction, and between EUH and satisfaction. Findings suggest crowding and satisfaction item order have a potential to influence their measurement. Additionally, results indicate that personality traits potentially influence visitor experience evaluation. Implications of these findings are discussed.
ContributorsHolloway, Andrew (Author) / Budruk, Megha (Thesis advisor) / Lee, Woojin (Committee member) / Foti, Pamela (Committee member) / Arizona State University (Publisher)
Created2011
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Description
For more than 100 years, the Unite States National Park Service (NPS) has been guided by a mandate to preserve parks and their resources for the enjoyment of present and future generations. But all parks are subject to conditions that may frustrate preservation efforts. Climate change is melting the glaciers.

For more than 100 years, the Unite States National Park Service (NPS) has been guided by a mandate to preserve parks and their resources for the enjoyment of present and future generations. But all parks are subject to conditions that may frustrate preservation efforts. Climate change is melting the glaciers. Rising seas are sweeping away protected shorelines. Development projects, accompanied by air, water, light, and noise pollution, edge closer to parks and fragment habitats. The number of visitors and vested interests are swelling and diversifying. Resources for preservation, such as funds and staff, seem to be continuously shrinking, at least relative to demand.

Still, the NPS remains committed to the preservation of our natural and cultural heritage. Yet the practice of that promise is evolving, slowly and iteratively, but detectably. Through explorations of legal and scholarly literature, as well as interviews across the government, non-profit, and academic sectors, I’ve tracked the evolution of preservation in parks. How is preservation shifting to address socio-ecological change? How has preservation evolved before? How should the NPS preserve parks moving forward?

The practice of preservation has come to rely on science, including partnerships with academic researchers, as well as inventory and monitoring programs. That shift has in part been guided by goals that have also become more informed by science, like ecological integrity. While some interviewees see science as a solution to the NPS’s challenges, others wonder how applying science can get “gnarly,” due to uncertainty, lack of clear policies, and the diversity of parks and resources. “Gnarly” questions stem in part from the complexity of the NPS as a socio-ecological system, as well as from disputed, normative concepts that underpin the broader philosophy of preservation, including naturalness. What’s natural in the context of pervasive anthropogenic change? Further, I describe how parks hold deep, sometimes conflicting, cultural and symbolic significance for their local and historical communities and for our nation. Understanding and considering those values is part of the gnarly task park managers face in their mission to preserve parks. I explain why this type of conceptual and values-based uncertainty cannot be reduced through science.
ContributorsSullivan Govani, Michelle (Author) / Minteer, Ben A (Thesis advisor) / Budruk, Megha (Committee member) / Sarewitz, Daniel (Committee member) / Theuer, Jason (Committee member) / Arizona State University (Publisher)
Created2019
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Description
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