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.
(University of Alabama Libraries, 2023) Flack, Calvin Alexander; Lemmon, Andrew N
In transportation applications, the size and weight of power converters and associated cabling is of paramount importance, as this bulk contributes to the "overhead" that must be carried about by the transportation system. Thus, improvements to the power density of such systems, as well as the possibility of reducing ampacity requirements, is of intense interest. Medium-voltage dc systems provide significant improvements to power density compared to ac systems, and wide-bandgap devices enable operation at sufficiently high switching frequencies to make medium-voltage dc systems attractive. On the other hand, the sparse institutional and industrial support that presently exists for medium-voltage wide-bandgap devices means that additional de-risking is needed prior to implementation in the transportation sector. Additionally, the voltage ratings of commercialized silicon-carbide MOSFETs are below the levels projected for medium-voltage applications. Thus, research into more advanced converter topologies, such as multi-level converters, using wide-bandgap devices is necessary to support the required voltage levels of medium-voltage dc. This thesis provides insight into the design and implementation of a multi-level isolated dc-dc converter for medium-voltage applications to accelerate the adoption of medium-voltage dc systems.
(University of Alabama Libraries, 2023) Aldana Porras, Lina Alejandra; Molina, Moises Dr.
For the final project, I have selected three living composers: Amparo Angel, Alba Potes, and Natalia Valencia Zuluaga, known for their different styles, whose music has been successfully played in Colombia and outside the country. In this research, I will discuss three pieces: "Trio Op. 32 for Violin, Cello, and Piano" by Amparo Angel, "Toque de Arrullos" for Cello Solo by Alba Potes, and "Hilos" for Cello and Piano by Natalia Valencia Zuluaga. I will provide historical background for each of the composers and their respective pieces, explore the context in which they were created, and give an overview of each piece. My aim is to showcase these three very important Colombian women composers and their cello compositions.