University of Memphis

About: University of Memphis is a education organization based out in Memphis, Tennessee, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 7710 authors who have published 20082 publications receiving 611618 citations. The organization is also known as: U of M.

Online Self-Presentation on Facebook and Self Development During the College Transition

Abstract: Self-presentation, a central element of young people’s identity development, now extends from face-to-face contexts to social networking sites. Online self-presentation may change when youth transition to college, faced with the need to reclaim or redefine themselves in the new environment. Drawing on theories of self-presentation and self development, this study explores changes in youth’s online self-presentation during their transition to a residential college. It also examines associations between online self-presentation and students’ self-esteem and self-concept clarity. We surveyed 218 college freshmen (M age = 18.07; 64 % female, 79 % White) at the beginning and again at the end of their first semester. Freshmen’s Facebook self-presentation became less restricted later in the semester. Broad, deep, positive, and authentic Facebook self-presentation was positively associated with perceived support from the audience, which contributed to higher self-esteem contemporaneously, though not longitudinally. Intentional Facebook self-presentation engaged students in self-reflection, which was related to lower self-concept clarity concurrently but higher self-esteem longitudinally. Findings clarified the paths from multifaceted online self-presentation to self development via interpersonal and intrapersonal processes during college transition.

Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses

Abstract: This study examines the association between audit fees and earnings management, using publicly available fee data. We hypothesize that, due to asymmetric litigation effects, audit fees decrease (increase) with a client's risk of income‐decreasing (increasing) earnings management risk. We also hypothesize that the positive relation between income‐increasing earnings management risk and audit fees is heightened for clients that are high‐growth firms. We test our hypotheses with a sample of 429 public, non‐regulated, Big 5 audited companies, using fee data for the year 2000. We find that downward earnings management risk, as estimated by negative (i.e., income‐decreasing) discretionary accruals, is associated with lower audit fees. We also document that upward earnings management risk, as estimated by positive discretionary accruals, is associated with higher audit fees and that the interaction of this risk with an industry‐adjusted price‐earnings ratio has an incrementally significant, positive effect on fe...