Geographic Information System (GIS) technology can be employed by academic librarians to study interlibrary loan (ILL) lending patterns of circulating materials. The data collected and analyzed using GIS can apprise librarians about the efficacy of existing networks, assist them in making sound cost-saving choices, and inform collection development activities. In this article, the physical lending outputs at The University of Alabama are studied across five years to understand better and explore factors that impact lending activities within Alabama. The data retrieved elucidate stable patterns and highlight identifiable changes in usage that can inform subsequent lending network practices within the state. The totality of this data can aid toward the desired outcomes of enhanced resource sharing as it relates to ILL practices.
(Wiley, 2021-05) Doxey, Marcus M.; Lawson, James; Lopez, Thomas J.; Swanquist, Quinn T.
In early 2017, the PCAOB mandated the disclosure of audit participants, including the lead audit partner and other audit firms participating in the audit (“component auditors”). In this study, we examine whether investors use these disclosures in a way that influences their investment decisions, a primary goal of the PCAOB. Using trading volume, absolute abnormal returns, and bid-ask spreads, we find little evidence of a significant investor response following the disclosure of partner identity or component auditor participation in the first three years of the requirement. We also examine instances where these disclosures are most likely to be informative (e.g., partners associated with restatements or component auditors with PCAOB deficiencies) and find no significant investor response. Taken together, we find little evidence that capital markets respond to partner and component auditor identity in the United States.
This study evaluates whether auditor use of root cause analysis (RCA) for an identified client misstatement affects auditors’ assessments of underlying control issues and materiality in an integrated audit setting. We also test whether auditor cognitive style moderates these effects given prior findings that a misfit between task structure and cognitive style undermines performance. We randomly assigned 147 auditors to four RCA treatments (No RCA, Unstructured RCA, Structured “5 Whys” RCA, Structured “Fishbone” RCA). The results suggest that auditors using (not using) structured RCA are more (less) likely to identify control-related root causes of a financial misstatement and judge the misstatement to be more (less) material. We also find that the assessed severity of identified control deficiencies mediates RCA’s effect on materiality judgments. Finally, the materiality judgment results reveal a significant interaction between structured RCA method and auditor cognitive style, suggesting the importance of allowing flexibility in the specific RCA method applied in practice.
(University of Alabama Libraries, 2004) Lauder, Tracy; McKinnon, Lori Melton
This study provides a historical snapshot of Southern Living magazine's creation in 1960s Birmingham, Alabama, by The Progressive Farmer Company (now Southern Progress Corporation, an AOL-Time Warner subsidiary). A mixed-method design employed three methods: (1) historical, through analysis of archival data; (2) critical, through a fantasy-theme analysis of the editor's letters; and (3) quantitative content analysis, to further describe the magazine's early editorial content. The dissertation focused on the period 1959 to 1969, providing an exploration of events preceding the magazine's conception and launch in 1966 through the first several years of the publication's initial success. The dissertation chronicles how the editorial philosophy was envisioned, developed, and implemented as a solution to remedy declining readership of The Progressive Farmer Company and to ensure company growth. The launch of Southern Living followed trends in the magazine industry in terms of specialization and targeting women as consumers. Growing suburbs in the region were the heart of the magazine's target market, and the flourishing consumer interest in products for home and leisure provided a strong advertising base for the new magazine. Fantasy theme analysis of the editor's letters showed that the editors reinforced Southern identity by focusing articles on the people, places, and pursuits that represented the regional personality as well as promoting a New-South vision of progress and promise. In addition, the publishers served Southern readers who sought a more positive portrayal of the region in light of the benighted image portrayed by civil rights coverage in national media. Archival evidence and content analysis showed that the magazine consciously chose to ignore the racial unrest around them. In terms of the way the magazine portrayed women, this study found that, for the most part, Southern Living reinforced the traditional roles of women as wives, mothers, and homemakers much like other media of the time. Further study is warranted to explore how the magazine has accommodated change and/or perpetuated archetypes such as the happy homemaker and the Southern belle as well as to what extent the company has strived to portray a more accurate picture of racial diversity in the region.
Richard Wright was a prolific and controversial writer whose
literary career spanned a period of more than two and a half decades,
in America and abroad. During this time he emerged as the foremost
black American writer and one of the most important American writers
of the twentieth century. Critics in fact are in general agreement
that had he written no more than one novel (Native Son, 1940), an
autobiography (Black Boy, 1945), and a few short stories (Uncle Tom's
Children, 1938) his place as a first rank writer would be secure. In
addition to his personal achievement, Wright's influence on his contemporaries
and the generation of young black writers who have come
after him will be a lasting testament of his contribution to the development
of Black American literature and American culture in general.