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Description
A Chief Audit Executive (CAE) is the leader of a company’s internal audit function. Because there is no mandated disclosure requirement for the internal audit structure, little is understood about the influence of a CAE on a company. Following the logic that a CAE disclosed in SEC filings is more influential in a company’s oversight function, I identify an influential CAE using the disclosure of the role. I then examine the association between an influential CAE and monitoring outcomes. Using data hand collected from SEC filings for S&P 1500 companies from 2004 to 2015, I find companies that have an influential CAE are generally larger, older, and have a larger corporate board. More importantly, I find that an influential CAE in NYSE-listed companies is associated with higher internal control quality. This association is stronger for companies that reference a CAE’s direct interaction with the audit committee. This study provides an initial investigation into a common, but little understood position in corporate oversight.
ContributorsZhang, Wei (Author) / Lamoreaux, Phillip (Thesis advisor) / Kaplan, Steve (Committee member) / Li, Yinghua (Committee member) / Arizona State University (Publisher)
Created2019
Description
This study investigates the relation between credit supply competition among banks and their clients’ conditional accounting conservatism (i.e., asymmetric timely loss recognition). The Interstate Banking and Branching Efficiency Act (IBBEA) of 1994 permits banks and bank holding companies to expand their business across state lines, introducing a positive shock to credit supply competition in the banking industry. The increase in credit supply competition weakens banks’ bargaining power in the negotiation process, which in turn may weaken their ability to demand conservative financial reporting from borrowers. Consistent with this prediction, results show that firms report less conservatively after the IBBEA is passed in their headquartered states. The effect of the IBBEA on conditional conservatism is particularly stronger for firms in states with a greater increase in competition among banks, firms whose operations are more concentrated in their headquarter states, firms with greater financial constraints, and firms subject to less external monitoring. Robustness tests confirm that the observed decline in conditional conservatism is causally related to the passage of IBBEA. Overall, this study highlights the impact of credit supply competition on financial reporting practices.
ContributorsHuang, Wei (Author) / Li, Yinghua (Thesis advisor) / Huang, Xiaochuan (Committee member) / Kaplan, Steve (Committee member) / Arizona State University (Publisher)
Created2018
Description当前，上市公司的盈余管理问题已是我国资本市场中普遍存在的突出问题。一般来说，一些企业为了满足资本市场对于上市、增发等条件的要求,以及为有效推动企业的并购、重组等行为的顺利实现,甚至为了谋求公司管理层的个别利益,往往运用盈余管理等举措实施公司财报及关键指标的粉饰修正，让不知情的股民蒙受一定的损失。普遍分析显示，我国股市中民营企业比其他企业遭遇的问题和压力更多、更大、更突出,因此民营企业从客观上来说拥有更强的盈余管理动机。而从当前我国资本市场的实际情况来看，我国相关专家学者对盈余管理的系统性深入研究，一般都瞄准了上市企业群体或持续亏损企业，对盈余管理的研究不系统、不全面、不深入，这将对我国进一步提升盈余管理监管水平构成一定不利影响。当前，由于我国民企在自身管理及发展动力方面的特殊性,我国民企的管理、盈余管理特点和国外上市公司还存在着很大的不同,进一步深入研究我国民企上市公司自身管理方面的突出特点，以及其对企业盈余管理等方面的深层次影响,有助于监管层对症下药，更有针对性地研究出台全新的监管措施,进一步提升管理水平。这还可以为公司发展的决策层及相关会计信息使用人员提供一定的决策参考, 因此其拥有十分重要的意义。
本文首先认真总结分析了有关上市企业治理结构和盈余管理等方面的历史文献资料，依托当前资本市场上普遍运用的委托代理、内部人控制和契约等理论，系统研究了我国民企上市公司在自身治理结构方面的突出特征以及其对盈余管理方面所构成影响的深层次原理。在此基础上，本文通过2015-2017年我国上市企业数据，基于截面Jones模型对民营企业和非民营企业盈余管理程度进行测算和比较分析，发现民营企业盈余管理程度更高；从四个层面系统研究民企公司自身的治理结构突出特点,设立回归模型论证了民营企业独特的公司治理结构特征对盈余管理程度确实会产生影响；最后,本文进一步利用修正的费尔萨姆一奥尔森估价模型对民营上市公司盈余管理有公司价值的关系进行了验证，发现两者具有显著相关性。
本文首先认真总结分析了有关上市企业治理结构和盈余管理等方面的历史文献资料，依托当前资本市场上普遍运用的委托代理、内部人控制和契约等理论，系统研究了我国民企上市公司在自身治理结构方面的突出特征以及其对盈余管理方面所构成影响的深层次原理。在此基础上，本文通过2015-2017年我国上市企业数据，基于截面Jones模型对民营企业和非民营企业盈余管理程度进行测算和比较分析，发现民营企业盈余管理程度更高；从四个层面系统研究民企公司自身的治理结构突出特点,设立回归模型论证了民营企业独特的公司治理结构特征对盈余管理程度确实会产生影响；最后,本文进一步利用修正的费尔萨姆一奥尔森估价模型对民营上市公司盈余管理有公司价值的关系进行了验证，发现两者具有显著相关性。
ContributorsChen, Hui (Author) / Shen, Wei (Thesis advisor) / Chang, Chun (Thesis advisor) / Huang, Xiaochuan (Committee member) / Arizona State University (Publisher)
Created2019
Description
The purpose of this study was to observe the effectiveness of the phenylalanyl arginine β-naphthylamide dihydrochloride inhibitor and Tween 20 when combined with an antibiotic against Escherichia. coli. As antibiotic resistance becomes more and more prevalent it is necessary to think outside the box and do more than just increase the dosage of currently prescribed antibiotics. This study attempted to combat two forms of antibiotic resistance. The first is the AcrAB efflux pump which is able to pump antibiotics out of the cell. The second is the biofilms that E. coli can form. By using an inhibitor, the pump should be unable to rid itself of an antibiotic. On the other hand, using Tween allows for biofilm formation to either be disrupted or for the biofilm to be dissolved. By combining these two chemicals with an antibiotic that the efflux pump is known to expel, low concentrations of each chemical should result in an equivalent or greater effect on bacteria compared to any one chemical in higher concentrations. To test this hypothesis a 96 well plate BEC screen test was performed. A range of antibiotics were used at various concentrations and with varying concentrations of both Tween and the inhibitor to find a starting point. Following this, Erythromycin and Ciprofloxacin were picked as the best candidates and the optimum range of the antibiotic, Tween, and inhibitor were established. Finally, all three chemicals were combined to observe the effects they had together as opposed to individually or paired together. From the results of this experiment several conclusions were made. First, the inhibitor did in fact increase the effectiveness of the antibiotic as less antibiotic was needed if the inhibitor was present. Second, Tween showed an ability to prevent recovery in the MBEC reading, showing that it has the ability to disrupt or dissolve biofilms. However, Tween also showed a noticeable decrease in effectiveness in the overall treatment. This negative interaction was unable to be compensated for when using the inhibitor and so the hypothesis was proven false as combining the three chemicals led to a less effective treatment method.
ContributorsPetrovich Flynn, Chandler James (Author) / Misra, Rajeev (Thesis director) / Bean, Heather (Committee member) / Perkins, Kim (Committee member) / Mechanical and Aerospace Engineering Program (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Aside from uplifting and tearing down the mood of a young LGBTQ+ kid, journalistic media has the potential to alter the way audiences understand and react to individuals of the LGBTQ+ community. Looking at the rhetorical approaches, frameworks, and expanded narratives of news sources, this project engages with the concepts of same-sex marriage, lifestyles, bans, and children in education in order to attain an understanding of what media messages are being shared, how they are being communicated, and what the implications of such rhetoric are. Summary of the findings:
• Same-sex marriage as the win that cannot be repeated.
Infamously known as the central legal battle for the LGBTQ+ community, same-sex marriage finds itself in many political speeches, campaigns, and social commentaries. Interestingly, after being legalized through a Supreme Court decision in the United States, Same-Sex Marriage finds itself framed as the social inevitability that should not be repeated in politics or any legal shift. In other words, “the gays have won this battle, but not the war.”
• There are risks around the “LGBTQ+ lifestyle” and its careful catering to an elite minority and the mediation through bans.
The risks of the LGBTQ+ “lifestyle” date back far, with many connotations being attached to being LGBTQ+ (AIDS epidemics, etc.). In modern journalism, many media outlets portray LGBTQ+ individuals to be a tiny minority (.001% according to some) that demands the whole society to adhere to their requests. This framework portrays the LGBTQ+ community as oppressors and obsessed advocates that can never “seem to get enough” (ex: more than just marriage). The bans are framed as the neutralizing factor to the catering.
• LGBTQ+ children and topics in academic and social spaces are the extreme degree.
When it comes to LGBTQ+ issues and conversations as they revolve around children, media outlets have some of the most passionate opinions about them. Often portrayed as “the line that shouldn’t be crossed,” LGBTQ+ issues, as they find themselves in schools and other spaces, are thus portrayed as bearable to a certain degree, never completely. Claims of indoctrination are also presented prominently even when institutional efforts are to protect LGBTQ+ kids.
• Same-sex marriage as the win that cannot be repeated.
Infamously known as the central legal battle for the LGBTQ+ community, same-sex marriage finds itself in many political speeches, campaigns, and social commentaries. Interestingly, after being legalized through a Supreme Court decision in the United States, Same-Sex Marriage finds itself framed as the social inevitability that should not be repeated in politics or any legal shift. In other words, “the gays have won this battle, but not the war.”
• There are risks around the “LGBTQ+ lifestyle” and its careful catering to an elite minority and the mediation through bans.
The risks of the LGBTQ+ “lifestyle” date back far, with many connotations being attached to being LGBTQ+ (AIDS epidemics, etc.). In modern journalism, many media outlets portray LGBTQ+ individuals to be a tiny minority (.001% according to some) that demands the whole society to adhere to their requests. This framework portrays the LGBTQ+ community as oppressors and obsessed advocates that can never “seem to get enough” (ex: more than just marriage). The bans are framed as the neutralizing factor to the catering.
• LGBTQ+ children and topics in academic and social spaces are the extreme degree.
When it comes to LGBTQ+ issues and conversations as they revolve around children, media outlets have some of the most passionate opinions about them. Often portrayed as “the line that shouldn’t be crossed,” LGBTQ+ issues, as they find themselves in schools and other spaces, are thus portrayed as bearable to a certain degree, never completely. Claims of indoctrination are also presented prominently even when institutional efforts are to protect LGBTQ+ kids.
ContributorsNieto Calderon, Ramon Antonio (Author) / Himberg, Julia (Thesis director) / Sturges, Robert (Committee member) / Department of English (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
An in-depth analysis on the effects vortex generators cause to the boundary layer separation that occurs when an internal flow passes through a diffuser is presented. By understanding the effects vortex generators demonstrate on the boundary layer, they can be utilized to improve the performance and efficiencies of diffusers and other internal flow applications. An experiment was constructed to acquire physical data that could assess the change in performance of the diffusers once vortex generators were applied. The experiment consisted of pushing air through rectangular diffusers with half angles of 10, 20, and 30 degrees. A velocity distribution model was created for each diffuser without the application of vortex generators before modeling the velocity distribution with the application of vortex generators. This allowed the two results to be directly compared to one another and the improvements to be quantified. This was completed by using the velocity distribution model to find the partial mass flow rate through the outer portion of the diffuser's cross-sectional area. The analysis concluded that the vortex generators noticeably increased the performance of the diffusers. This was best seen in the performance of the 30-degree diffuser. Initially the diffuser experienced airflow velocities near zero towards the edges. This led to 0.18% of the mass flow rate occurring in the outer one-fourth portion of the cross-sectional area. With the application of vortex generators, this percentage increased to 5.7%. The 20-degree diffuser improved from 2.5% to 7.9% of the total mass flow rate in the outer portion and the 10-degree diffuser improved from 11.9% to 19.2%. These results demonstrate an increase in performance by the addition of vortex generators while allowing the possibility for further investigation on improvement through the design and configuration of these vortex generators.
ContributorsSanchez, Zachary Daniel (Author) / Takahashi, Timothy (Thesis director) / Herrmann, Marcus (Committee member) / Mechanical and Aerospace Engineering Program (Contributor) / W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
The objective of this project was to design an electrically driven centrifugal pump for the Daedalus Astronautics @ASU hybrid rocket engine (HRE). The pump design was purposefully simplified due to time, fabrication, calculation, and capability constraints, which resulted in a lower fidelity design, with the option to be improved later. The impeller, shroud, volute, shaft, motor, and ESC were the main focuses of the pump assembly, but the seals, bearings, lubrication methods, and flow path connections were considered as elements which would require future attention. The resulting pump design is intended to be used on the Daedalus Astronautics HRE test cart for design verification. In the future, trade studies and more detailed analyses should and will be performed before this pump is integrated into the Daedalus Astronautics flight-ready HRE.
ContributorsShillingburg, Ryan Carl (Author) / White, Daniel (Thesis director) / Brunacini, Lauren (Committee member) / Mechanical and Aerospace Engineering Program (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Waltz, is a collection of poems written to play along the boundaries between sound, language, and meaning. As a vehicle for exploration, the poems in Waltz, commandeer themes of nostalgia, love, loss, and abstraction, all of which build up and break each other down to create something of a nonlinear narrative, and concomitant sketch of the poet.
ContributorsAieta, Joseph (Author) / Ball, Sally (Thesis director) / Liston, Chelsea (Committee member) / Department of English (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
The primary purpose of this thesis is two-fold: (1) to understand the resources presently available for Native American college student leaders at Predominantly White institutions (PWIs), and; (2) to consider ways to develop their leadership abilities and knowledge of how experience with college leadership contributes to becoming successful leaders with/in their Indigenous communities. The secondary purpose of this thesis is to propose additional resources for PWIs that can inform Native American leadership practices across academic disciplines and fields through the creation of the Indigenous & Innovative Leadership course syllabus and conference. This Honor's Thesis Project begins by exploring leadership development opportunities for Native American undergraduate students at Arizona State University, a predominantly White institution. Also explored are conceptions of Indigenous leadership as it applies to engagement in or with on-campus student organizations, tribal governments, and within surrounding Indigenous communities. This project has implications for thinking about American Indian student success beyond graduation and the role leadership and organization development has for the success of tribal communities.
ContributorsTom, Megan Joyce (Author) / Brayboy, Bryan (Thesis director) / Solyom, Jessica (Committee member) / Department of English (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Genocide studies have traditionally focused on the perpetrator’s intent to eradicate a particular identity-based group, using the Holocaust as their model and point of comparison. Although some aspects of the Holocaust were undoubtedly unique, recent scholars have sought to challenge the notion that it was a singular phenomenon. Instead, they draw attention to a recurring pattern of genocidal events throughout history by shifting the focus from intent to structure. One particular branch of scholars seeks to connect the ideology and tactics of imperialism with certain genocidal events. These anti-imperialist genocide scholars concede that their model cannot account for all genocides, but still claim that it creates meaningful connections between genocides committed by Western colonialist powers and those that have occurred in a neoimperialist world order shaped according to Western interests. The latter includes genocides in postcolonial states, which these scholars believe were shaped by the scars of their colonial past, as well as genocides in which imperial hegemons assisted local perpetrators. Imperialist and former colonial powers have contributed meaningfully to all of these kinds of genocides, yet their contributions have largely been ignored due to their own influence on the creation of the current international order. Incorporating the anti-imperialist perspective into the core doctrine of genocide studies may lead to breakthroughs in areas of related policy and practice, such as prevention and accountability.
ContributorsParker, Ashleigh Mae (Author) / Thies, Cameron (Thesis director) / Sivak, Henry (Committee member) / School of Politics and Global Studies (Contributor) / School of Social Transformation (Contributor) / Department of English (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05