Showing papers by "University of Memphis published in 2003"

The Association between Audit Committee Characteristics and Audit Fees

Abstract: This study examines the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit fees will be positively associated with audit committee independence, financial expertise, and meeting frequency. We examine a sample of 492 nonregulated, Big 5‐audited firms that filed proxy statements with the SEC in the period from February 5, 2001 to June 30, 2001. We find that audit committee independence (defined as an audit committee comprised entirely of outside, independent directors) and financial expertise (defined as an audit committee containing at least one member with financial expertise) are significantly, positively associated with audit fees. This is in contrast to the findings of Carcello et al. (2002a), who find that audit committee characteristics are not significant in the presence of board‐related variables. Meeting frequency (defined as an audit committee that meets at least four times annually) was not ...

Understanding the Antecedents of Effective Knowledge Management: The Importance of a Knowledge‐Centered Culture*

Abstract: Within the context of knowledge management, little research has been conducted that identifies the antecedents of a knowledge-centered culture—those organizational qualities that encourage knowledge creation and dissemination. In this study, the existing literature on organizational climate, job characteristics, and organizational learning (in the form of cooperative learning theory) are linked with the current thinking and research findings related to knowledge management to develop a theoretical model explaining the relationships among organizational climate, the level of cooperative learning that takes place between knowledge workers, and the resulting level of knowledge created and disseminated as measured by team performance and individual satisfaction levels. The study goes on to empirically test the proposed research model by investigating the climate of organizations, and seeks to understand the linkage between a set of organizational and individual characteristics and knowledge-related activities found in cooperative learning groups and the resulting work outcomes. The hypothesized research model is tested using LISREL with data collected from 203 information systems (IS) professionals engaged in systems development activities. The paper concludes with a discussion of the implications the results have for future research and managerial practice.

The effect of management commitment to service quality on employees’ affective and performance outcomes

Abstract: A service recovery performance model is proposed and tested with data from frontline bank employees in Turkey. The model is derived from Bagozzi's (1992) reformulation of attitude theory. The empirical results suggest that top management commitment to service quality, as manifested by frontline employees' appraisal of training, empowerment, and rewards, has a significant effect on their perceptions of service recovery performance. The influence of management commitment to service quality on service recovery performance is mediated by frontline employees' affective commitment to their organization and job satisfaction. Implications of the results and further research avenues are discussed.

Health-related Support Groups on the Internet: Linking Empirical Findings to Social Support and Computer-mediated Communication Theory:

Abstract: This literature review of research on health-related computer-mediated support groups links features of these groups to existing theory from the areas of social support and computer-mediated communication research. The article exams computer-mediated support groups as weak tie networks, focuses on how these support groups facilitate participant similarity and empathic support and identifies changes in supportive communication due to characteristics of the medium.

The nature and identification of quantitative trait loci: a community's view.

Abstract: This white paper by eighty members of the Complex Trait Consortium presents a community's view on the approaches and statistical analyses that are needed for the identification of genetic loci that determine quantitative traits. Quantitative trait loci (QTLs) can be identified in several ways, but is there a definitive test of whether a candidate locus actually corresponds to a specific QTL?

Logistics service performance: estimating its influence on market share

Abstract: The research examines the relationships among three dimensions of logistics service performance (operational, relational, and cost performance), customer satisfaction, customer loyalty, and market share. Perceptions of customers of third party logistics (3PL) providers are used to assess 3PL performance constructs. Of the three dimensions of service performance, relational performance is the single most important factor in engendering customer satisfaction. The research supports the strong relationship between customer satisfaction and loyalty identified in previous studies. It also establishes an empirical link between customer loyalty and a measure of market share that is anchored by objective, secondary data.

Insomnia as a Health Risk Factor

Abstract: This article reviewed insomnia epidemiological research, identifying areas where insomnia was a risk factor and isolating areas deserving of further investigation. Insomnia was consistently predictive of depression, anxiety disorders, other psychological disorders, alcohol abuse or dependence, drug abuse or dependence, and suicide, indicating insomnia is a risk factor for these difficulties. Additionally, insomnia was related to decreased immune functioning. The data were inconclusive regarding insomnia as a risk factor for cardiovascular disease and mortality, but sleep medication use was predictive of mortality. These results must be tempered with the knowledge that significant weaknesses existed in the studies reviewed. The main weaknesses were inadequate definition of insomnia and inadequate control for alternative explanations. Despite these limitations, this review suggests that insomnia is a risk factor for poor mental and physical health.

Anomaly Detection Using Real-Valued Negative Selection

Abstract: This paper describes a real-valued representation for the negative selection algorithm and its applications to anomaly detection. In many anomaly detection applications, only positive (normal) samples are available for training purpose. However, conventional classification algorithms need samples for all classes (e.g. normal and abnormal) during the training phase. This approach uses only normal samples to generate abnormal samples, which are used as input to a classification algorithm. This hybrid approach is compared against an anomaly detection technique that uses self-organizing maps to cluster the normal data sets (samples). Experiments are performed with different data sets and some results are reported.

Meta-analysis of MFT interventions.

Abstract: This article briefly reviews 20 meta-analyses of marital and family interventions. These meta-analyses support the efficacy of both MFT for distressed couples, and martial and family enrichment. Those effects are slightly reduced at follow-up, but still significant. Differences among kinds of marital and family interventions tend to be small. MFT produce clinically significant results in 40-50% of those treated, but the effects of MFT in clinically representative settings have not been much studied. The article also introduces the concept of meta-analytically supported treatments (MASTs), which are treatments that meet certain criteria for efficacy in meta-analysis, and which remedy certain problems in the empirically supported treatment (EST) literature. The article concludes with recommendations for doing better meta-analyses.

Does grief counseling work

Abstract: Most bereavement caregivers accept as a truism that their interventions are helpful. However, an examination of the bereavement intervention literature suggests that the scientific basis for accepting the efficacy of grief counseling may be quite weak. This article summarizes the findings of four recent qualitative and quantitative reviews of the bereavement intervention literature. It then discusses three possible explanations for these surprising findings and concludes with recommendations for both researchers and clinicians in thanatology that could help to focus efforts to answer the questions of when and for whom grief counseling is helpful.

Using 1-Hz GPS data to measure deformations caused by the denali fault earthquake

Abstract: The 3 November 2002 moment magnitude 7.9 Denali fault earthquake generated large, permanent surface displacements in Alaska and large-amplitude surface waves throughout western North America. We find good agreement between strong ground-motion records integrated to displacement and 1-hertz Global Positioning System (GPS) position estimates collected ∼140 kilometers from the earthquake epicenter. One-hertz GPS receivers also detected seismic surface waves 750 to 3800 kilometers from the epicenter, whereas these waves saturated many of the seismicinstruments in the same region. High-frequency GPS increases the dynamic range and frequency bandwidth of ground-motion observations, providing another tool for studying earthquake processes.

Relations between measures of Cattell-Horn-Carroll (CHC) cognitive abilities and mathematics achievement across the school-age years

Abstract: Cognitive clusters from the Woodcock-Johnson III (WJ III) Tests of Cognitive Abilities that measure select Cattell-Horn-Carroll broad and narrow cognitive abilities were shown to be significantly related to mathematics achievement in a large, nationally representative sample of children and adolescents. Multiple regression analyses were used to predict performance on the Math Calculation Skills and Math Reasoning clusters from the WJ III Tests of Achievement for 14 age groups ranging in age from 6 to 19 years. Comprehension-Knowledge (Gc) demonstrated moderate relations with Math Calculation Skills after the early school-age years and moderate to strong relations with Math Reasoning. Fluid Reasoning (Gf), Short-term Memory (Gsm), and Working Memory generally demonstrated moderate relations with the mathematics clusters. Processing Speed (Gs) demonstrated moderate relations with Math Reasoning during the elementary school years and moderate to strong relations with Math Calculation Skills. During the earliest ages of the analysis, Long-term Retrieval (Glr) demonstrated moderate relations with the mathematics clusters, andAuditory Processing (Ga) demonstrated moderate relations with Math Calculation Skills. Visual-Spatial Thinking (Gv) generally demonstrated nonsignificant relations with the mathematics clusters. © 2003 Wiley Periodicals, Inc.

Developmental model relating white matter volume to neurocognitive deficits in pediatric brain tumor survivors.

Abstract: BACKGROUND The primary objective of this study was to test the hypothesis that, among survivors of pediatric brain tumors, the association between reduced volumes of normal-appearing white matter (NAWM) and intellectual/academic achievement deficits can be explained by patient problems with memory and attention. METHODS Quantitative tissue volumes from magnetic resonance imaging scans and neurocognitive assessments were obtained for 40 long-term survivors of pediatric brain tumors. They were treated with radiotherapy (RT) with or without chemotherapy 2.6–15.3 years earlier (median, 5.7 years) at an age of 1.7–14.8 years (median, 6.5 years). Neurocognitive assessments included standardized tests of intellect (intelligence quotient [IQ]), attention, memory, and academic achievement. RESULTS Analyses revealed significant impairments in patients' neurocognitive test performance on all measures. After statistically controlling for age at RT and time from RT, significant associations were found between NAWM volumes and both attentional abilities and IQ, and between attentional abilities and IQ. Subsequent analyses supported the hypothesis that attentional abilities, but not memory, could explain a significant amount of the relationship between NAWM and IQ. The final developmental model predicting academic achievement based on NAWM, attentional abilities, and IQ explained approximately 60% of the variance in reading and spelling and almost 80% of the variance in math. CONCLUSIONS The authors demonstrated that the primary consequence of reduced NAWM among pediatric patients treated for brain tumors was decreased attentional abilities, leading to declining IQ and academic achievement. Cancer 2003;10:2512–9. © 2003 American Cancer Society. DOI 10.1002/cncr.11355

An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*

Abstract: This stody examines the association between audit committee characteristics and the ratioof nonaudit service (NAS) fees to audit fees, using data gathered under the Secuiities andExchange Commission's (SEC's) fee disclosure rules. Issues related to NAS fees have beenof concern to practitioners, regulators, and academics for a number of years. Prior researchsuggests that audit committees possessing certain characteristics are important participantsin the process of managing the client—auditor relationship. We hypothesize that audit com-mittees that are independent and active financial monitors have incentives to limit NAS fees(relative to audit fees) paid to incumbent auditors, in an effort to enhance auditor indepen-dence in either appearance or fact. Our analysis using a sample of 538 flrms indicates thataudit committees comprised solely of independent directors meeting at least four timesamiually are significantly and negatively associated with the NAS fee ratio. This evidence isconsistent with audit committee members perceiving a high level of NAS fees in a negativelight and taking actions to decrease the NAS fee ratio.Keywords Audit committee; Audit fees; Auditor independence; Nonaudit seiYicesCoiidenseLes auteurs examinent le lien entre les caracteristiques du comite de verification et le rapportentre les honoraires des services autres que la verification (designes NAS — non-auditsenAces) et les honoraires des services de verification, a l'aide de donnees recueillies auxEtats-Unis, sous le regime des regies imposees par la Securities and Exchange Commission(SEC) en matiere d'ioformation a foumir sur les honoraires. Depuis bon nombre d'annees,les questions relatives aux honoraires des NAS preoccupent les praticiens, les responsablesde !a reglementation et ies chercheurs. La presente etude est motivee par deux decisions

When Each One Has One: The Influences on Teaching Strategies and Student Achievement of Using Laptops in the Classroom.

Abstract: In this study, we examined the educational effects of providing fifth-, sixth-, and seventh-grade students with 24-hour access to laptop computers. Specifically we examined the impact of laptops on classroom activities, and on student use of technology and their writing and problem-solving skills. Participating teachers received computer integration training using the iNtegrating Technology for inQuiry (NTeQ) model to develop problem-based lessons that engage students in critically examining authentic issues, and strengthen research and writing skills. A matched treatment-control group design was employed, in which classes taught at the same grade levels in five participating schools served as the laptop (1 computer per student) and control (5+ computers per class) contexts. Participants included students, teachers, and parents from the two groups. Although systematic observations revealed relatively few differences in teaching methods between laptop and control classrooms, laptop students used computers more frequently, extensively, and independently. Writing assessment results showed substantial and significant advantages for laptop over control students, with six of eight effect sizes exceeding +0.80. Results also showed significant advantages for the laptop group on five of the seven components of the problem-solving task.

Effect of knee position on hip and knee torques during the barbell squat.

Abstract: UNLABELLED Some recommendations suggest keeping the shank as vertical as possible during the barbell squat, thus keeping the knees from moving past the toes This study examined joint kinetics occurring when forward displacement of the knees is restricted vs when such movement is not restricted Seven weight-trained men (mean +/- SD; age = 279 +/- 52 years) were videotaped while performing 2 variations of parallel barbell squats (barbell load = body weight) Either the knees were permitted to move anteriorly past the toes (unrestricted) or a wooden barrier prevented the knees from moving anteriorly past the toes (restricted) Differences resulted between static knee and hip torques for both types of squat as well as when both squat variations were compared with each other (p < 005) For the unrestricted squat, knee torque (Nm; mean +/- SD) = 1501 +/- 508 and hip torque = 282 +/- 650 For the restricted squat, knee torque = 1173 +/- 342 and hip torque = 3027 +/- 712 Restricted squats also produced more anterior lean of the trunk and shank and a greater internal angle at the knees and ankles The squat technique used can affect the distribution of forces between the knees and hips and on the kinematic properties of the exercise PRACTICAL APPLICATIONS Although restricting forward movement of the knees may minimize stress on the knees, it is likely that forces are inappropriately transferred to the hips and low-back region Thus, appropriate joint loading during this exercise may require the knees to move slightly past the toes

Are Metabolic Risk Factors One Unified Syndrome? Modeling the Structure of the Metabolic Syndrome X

Abstract: The metabolic syndrome, manifested by insulin resistance, obesity, dyslipidemia, and hypertension, is conceived to increase the risk for coronary heart disease and type II diabetes. Several studies have used factor analysis to explore its underlying structure among related risk variables but reported different results. Taking a hypothesis-testing approach, this study used confirmatory factor analysis to specify and test the factor structure of the metabolic syndrome. A hierarchical four-factor model, with an overarching metabolic syndrome factor uniting the insulin resistance, obesity, lipid, and blood pressure factors, was proposed and tested with 847 men who participated in the Normative Aging Study between 1987 and 1991. Simultaneous multi-group analyses were also conducted to test the stability of the proposed model across younger and older participants and across individuals with and without cardiovascular disease. The findings demonstrated that the proposed structure was well supported (comparative fit index = 0.97, root mean square error approximation = 0.06) and stable across subgroups. The metabolic syndrome was represented primarily by the insulin resistance and obesity factors, followed by the lipid factor, and, to a lesser extent, the blood pressure factor. This study provides an empirical foundation for conceptualizing and measuring the metabolic syndrome that unites four related components (insulin resistance, obesity, lipids, and blood pressure).

Child- and parent-targeted interventions: the Memphis GEMS pilot study.

Abstract: OBJECTIVE To assess the feasibility, acceptability, and outcomes of 2 versions of a culturally relevant, family-based intervention to prevent excess weight gain in pre-adolescent African-American girls. DESIGN Three-arm, 12-week parallel group randomized controlled pilot trial. SETTING Community centers in Memphis, Tennessee. PARTICIPANTS Sixty African-American girls, aged 8 to 10 years, with a body mass index (BMI) > or = 25th percentile of the CDC growth charts, along with their parents/caregivers. INTERVENTIONS The active interventions involved highly interactive weekly group sessions with either girls (child-targeted program) or parents/caregivers (parent-targeted program). Content focused on knowledge and behavior change skills to promote healthy eating and increased physical activity. The comparison intervention focused on global self-esteem. MAIN OUTCOME MEASURES Given the lack of power and the limited time frame of the pilot study, outcomes were evaluated on the basis of implementation measures and changes in physical activity (accelerometer data), and in consumption of sweetened beverages and water, as estimated from questionnaires. Changes in body mass index, waist circumference, and body composition were also examined. RESULTS The Memphis GEMS pilot intervention met all recruitment, retention, implementation, and participation goals, and was given high rating by both participants and interventionists. With respect to the comparison intervention, girls in both the child-targeted and parent-targeted interventions demonstrated a trend toward reduced body mass index and waist circumference. In addition, girls in the active intervention groups reduced their consumption of sweetened beverages by 34%, increased their level of moderate-to-vigorous activity by 12%, and increased their serving; of water by 1.5%. CONCLUSIONS The findings from this pilot study demonstrated the feasibility, perceived acceptability, and efficacy of culturally relevant, obesity prevention interventions for pre-adolescent African-American girls and their parents/caregivers.

Methods to reduce the impact of intraclass correlation in group-randomized trials

Abstract: This study reports intraclass correlation (ICC) for dependent variables used in group-randomized trials (GRTs). The authors also document the effect of two methods suggested to reduce the impact of ICC in GRTs; these two methods are modeling time and regression adjustment for covariates. They coded and analyzed 1,188 ICC estimates from 17 published, in press, and unpublished articles representing 21 studies. Findings confirm that both methods can improve the efficiency of analyses shown to be valid across conditions common in GRTs. Investigators planning GRTs should obtain ICC estimates matched to their planned analysis so that they can size their studies properly.

Validity and reliability of activity measures in African-American girls for GEMS.

Abstract: TREUTH, M. S., N. E. SHERWOOD, N. F. BUTTE, B. MCCLANAHAN, E. OBARZANEK, A. ZHOU, C. AYERS, A. ADOLPH, J. JORDAN, D. R. JACOBS, JR., and J. ROCHON. Validity and Reliability of Activity Measures in African-American Girls for GEMS. Med. Sci. Sports Exerc., Vol. 35, No. 3, pp. 532–539, 2003. Purpose: To determine the reliability and validity of physical activity monitors and self-report instruments suitable for young African-American girls. Methods: A validation study was conducted by the Girls health Enrichment Multi-site Studies (GEMS) research team to compare an accelerometer with a pedometer and two self-report instruments for assessing physical activity in African-American girls, age 8 –9 yr. Girls ( N 68) attended two clinic visits spaced 4 d apart. Each girl wore a MTI/CSA accelerometer (used as the criterion standard for validity) and a pedometer simultaneously for four consecutive days. Girls completed on two occasions a 24-h physical activity checklist of yesterday and usual activities, including sedentary activities (GEMS Activity Questionnaire, GAQ), and a 3-d computerized self-report instrument (Activitygram). Results: Girls were (mean SD) 9.0 0.6 yr old and had a body mass index of 19.4 kg·m 2 . Reliability measured by intraclass correlations (ICC) and Pearson correlation coefficients (r) were calculated for the MTI/CSA (ICC 0.37, P 0.0001), pedometer (ICC 0.08, P 0.094), Activitygram (ICC 0.24) (P 0.005), and GAQ for physical (r 0.80, P 0.0001) and sedentary (r 0.3– 0.5, P 0.005) activities. Significant Pearson correlations between the MTI/CSA and the other instruments, as a measure of validity, were observed for the 4-d average pedometer score (r 0.47, P 0.0001), 3-d average Activitygram score (r 0.37, P 0.002), and the average of the two yesterday and two usual GAQ activity scores for a subset of 18 physical activities questions (r 0.27, P 0.03; and r 0.29, P 0.02, respectively). The MTI/CSA was uncorrelated with single day scores from the three other instruments. Conclusion: The reliability of the instruments tested was acceptable, except the pedometer. Validity correlations were significant when more than one day was used. Self-report instruments need further development for improved reliability and validity. Key Words: ACCELEROMETER, PEDOMETER, PHYSICAL ACTIVITY ASSESSMENT, SELF-REPORT QUESTIONNAIRES, CHILDREN, INACTIVITY

Stock Option Compensation and Earnings Management Incentives

Abstract: We examine whether the structure of executive compensation, specifically stock options relative to other forms of pay, is associated with opportunistic use of discretionary accruals in reported earnings. Prior research suggests that using options creates an incentive to temporarily depress the firm's stock price prior to the option award date, thereby lowering the exercise price of the options. We hypothesize, and find evidence, that relatively high option compensation is associated with income-decreasing discretionary accrual choices in periods leading up to option award dates. Furthermore, we find that this association is stronger when managers are able to publicly announce earnings prior to the option award date. Our results are consistent with the general implication from prior research that option compensation creates opportunistic incentives for managers to time the release of good and bad news to the market.