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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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Description
Arts and culture function as indispensable parts of humans’ lives. Numerous studies have examined the impact and value of arts and culture, from individual quality of life to overall community health. However, research has been less focused on identifying the influence of crucial dimensions of arts and culture on overall

Arts and culture function as indispensable parts of humans’ lives. Numerous studies have examined the impact and value of arts and culture, from individual quality of life to overall community health. However, research has been less focused on identifying the influence of crucial dimensions of arts and culture on overall community well-being, and contributing to understanding the intertwining connection between these elements and community well-being. To explore the dimensions of arts and cultural resources and community well-being, and in turn, to present the relationship between them in a community, this dissertation was based on three subsequent studies. A total of 518 counties were included in the analysis. Specifically, this study is unique in that it sought evidence based on county-level data drawn on the Local Arts Index (LAI) from Americans for the Arts (AFA) and County Health Rankings & Roadmaps (CHRR) variables to provide an arts-community measurement system suggesting critical and meaningful variables among a wide range of existing data. The results revealed the positive impacts of arts and cultural resources on community well-being. Each arts and cultural domain also has critical relationships with community individual, social, and economic well-being. Specifically, the ‘arts business’ domain was considerably associated with community individual well-being and comprehensive community well-being. The ‘arts consumption’ domain showed synthetically significant associations with community’s individual and economic well-being, and by extension, influenced comprehensive community well-being. Lastly, the ‘arts nonprofits’ domain was related to all the components of community well-being. In conclusion, residents’ arts consumption and the existence of arts and cultural/creative industries, including arts nonprofits, are constantly suggested as key to improving county-level community well-being. This study centers on presenting a more realistic vision of how arts and cultural resources are associated with community well-being components. Recognizing the power of arts and cultural resources in society and bolstering them to promote community well-being is a global issue of the utmost pertinence. Thus, research utilizing a longitudinal data-driven approach is likely to continue measuring the impact of arts and culture, and examining how they are related to and can strengthen community well-being.
ContributorsSung, HeeKyung (Author) / Hager, Mark A. (Thesis advisor) / Kushner, Roland (Committee member) / Lee, Woojin (Committee member) / Phillips, Rhonda (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
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