Regression Analyses for ABAB Designs in Educational Research

Too many practitioners interpret ABAB research based on visual inspection rather than statistical analyses. This article illustrates the techniques and importance of regression analyses on a hypothetical single-case study group given Cooperative Learning as an instructional strategy for increasing cooperative behavior

Evidence for a black hole in a radio-quiet quasar nucleus

We present the first milli-arcsecond resolution radio images of a radio-quiet quasar, detecting a high brightness temperature core with data from the VLBA. On maps made with lower-frequency data from MERLIN and the VLA jets appear to emanate from the core in opposite directions, which correspond to radio-emission on arcsecond scales seen with the VLA at higher frequencies. These provide strong evidence for a black-hole--based jet-producing central engine, rather than a starburst, being responsible for the compact radio emission in this radio-quiet quasar.Comment: 10 pages including 1 postscript figure; uses aaspp4.sty. Accepted for publication in Ap. J. Lett. Also available from http://www-astro.physics.ox.ac.uk/research/preprints

Aligned Rank Tests for Interactions in Split-Plot Designs: Distributional Assumptions and Stochastic Heterogeneity

Three aligned rank methods for transforming data from multiple group repeated measures (split-plot) designs are reviewed. Univariate and multivariate statistics for testing the interaction in split-plot designs are elaborated. Computational examples are presented to provide a context for performing these ranking procedures and statistical tests. SAS/IML and SPSS syntax code to perform the procedures is included in the Appendix

How Sales Executives Can Avoid Accounting Fraud Allegations

Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent cases in which the Securities and Exchange Commission (SEC) charged Sales Vice Presidents for their role in accounting fraud. The authors offer suggestions to help sales executives steer clear of accounting fraud allegations

Mobile Payment Adoption: An Empirical Review and Opportunities for Future Research

It has been suggested that mobile payment adoption in countries with strong financial infrastructures lag behind countries with weaker financial infrastructures because consumers have more choices of payment methods in strong financial infrastructure countries. Many researchers have attempted to determine the factors that influence the consumer adoption of mobile payment systems for the past decade. This paper reviews previous research that focuses on consumer mobile payment adoption and highlights the primary models used in these investigations. We identified 57 studies that matched our search criteria and found that TAM and UTAUT/UTAUT2 were the primary models utilized. We propose the use a risk/trust valence framework with security and privacy antecedents as a new way of investigating mobile payment adoption

Going Beyond Sarbanes-Oxley Compliance: Five Keys to Creating Value

Discusses the factors involved in implementing Sarbanes-Oxley Act of 2002 for U.S. accounting firms. Appreciation of the goal behind the law; Comprehension of the accounting fraud; Aggressiveness in addressing ethical attitudes and rationalization

The Impact of Enterprise Risk Management on the Internal Audit Function

This exploratory study provides evidence about factors associated with the overall impact of enterprise risk management (ERM) on the internal audit function’s activities. Based on responses from 122 organizations in several countries, we find that ERM has the greatest impact on internal audit’s activities when (a) the organization’s ERM process is more completely in place, (b) the CFO and audit committee have called for greater internal audit activity related to ERM, (c) the chief audit executive’s (CAE) tenure is longer, (d) the organization is in the banking industry or is an educational institution, and (e) the internal audit function has provided more ERM leadership. We offer implications and future research directions

Aligned Rank Tests As Robust Alternatives For Testing Interactions In Multiple Group Repeated Measures Designs With Heterogeneous Covariances

Data simulation was used to investigate whether tests performed on aligned ranks (Beasley, 2002) could be used as robust alternatives to parametric methods for testing a split-plot interaction with non-normal data and heterogeneous covariance matrices. Results indicated the aligned rank method do not have any distinct advantage over parametric methods in this situation

Just Say \u27No\u27

The article discusses the prevention of financial fraud within corporations and businesses in the United States. The types of individuals named in the U.S. Securities and Exchange Commission (SEC) files are examined. Different fraud techniques are looked at, including sham sales, the recording of conditional sales, and unauthorized shipments. The author discusses the status of firms after fraud disclosure and the implications it has for finance professionals