Western Carolina University

About: Western Carolina University is a education organization based out in Cullowhee, North Carolina, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 1660 authors who have published 3192 publications receiving 69454 citations.

The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence

Abstract: The practice of outsourcing the internal audit function to the external audit firm has raised fears by many parties such as the SEC of possible independence impairment. The fear stems from the increased economic bond that exists when additional services are provided to an audit client, as well as the long‐held view that internal auditing is a management function and, as such, is incompatible with the external audit function. This paper reports the results of a two‐phase study of the perceptions of financial analysts regarding external auditor independence when a CPA firm performs both external and internal auditing services. In phase 1, analysts' perceptions of auditor independence are greater when the client employs its own internal audit staff or outsources to a different CPA firm than when the external auditor also performs internal audit functions. Phase 2 results show that analysts' perceptions of auditor independence are higher when the internal audit services are provided by the staff of a differen...

Progressively Censored Sampling in the Three-Parameter Gamma Distribution

Abstract: This paper is a continuation of previous work concerning progressively censored sampling in the normal and the exponential distribution [1], in the Weibull distribution [4], and in the log-normal distribution [5]. Here maximum likelihood estimators and estimators which utilize the first order statistic are derived for the three-parameter gamma distribution (Pearson's Type III Distribution) when samples are progressively censored. Various special cases are also considered. Illustrative examples involving life test data are included. Some of the sampling properties of the proposed estimators are investigated.

Monitoring Urban Tree Cover Using Object-Based Image Analysis and Public Domain Remotely Sensed Data

Abstract: Urban forest ecosystems provide a range of social and ecological services, but due to the heterogeneity of these canopies their spatial extent is difficult to quantify and monitor. Traditional per-pixel classification methods have been used to map urban canopies, however, such techniques are not generally appropriate for assessing these highly variable landscapes. Landsat imagery has historically been used for per-pixel driven land use/land cover (LULC) classifications, but the spatial resolution limits our ability to map small urban features. In such cases, hyperspatial resolution imagery such as aerial or satellite imagery with a resolution of 1 meter or below is preferred. Object-based image analysis (OBIA) allows for use of additional variables such as texture, shape, context, and other cognitive information provided by the image analyst to segment and classify image features, and thus, improve classifications. As part of this research we created LULC classifications for a pilot study area in Seattle, WA, USA, using OBIA techniques and freely available public aerial photography. We analyzed the differences in accuracies which can be achieved with OBIA using multispectral and true-color imagery. We also compared our results to a satellite based OBIA LULC and discussed the implications of per-pixel driven vs. OBIA-driven field sampling campaigns. We demonstrated that the OBIA approach can generate good and repeatable LULC classifications suitable for tree cover assessment in urban areas. Another important finding is that spectral content appeared to be more important than spatial detail of hyperspatial data when it comes to an OBIA-driven LULC.

Teacher Interventions in Cooperative-Learning Mathematics Classes

Abstract: The authors examined the extent to which teacher interventions focused on students' mathematical thinking in naturalistic cooperative-learning mathematics classroom settings. The authors also observed 6 videotapes about the same teaching content using similar curriculum from 2 states. They created 2 instruments for coding the quality of teacher intervention length, choice and frequency, and intervention. The results show the differences of teacher interventions to improve students' cognitive performance. The authors explained how to balance peer resource and students' independent thinking and how to use peer resource to improve students' thinking. Finally, the authors suggest detailed techniques to address students' thinking, such as identify, diversify, and deepen their thinking.

Achieving employee commitment for continuous improvement initiatives

Abstract: Purpose – Although prior research has found that employee participation is key to successfully implementing quality management initiatives (Baird et al., 2011; de Menezes, 2012; Lagrosen and Lagrosen, 2005), little research in operations management exists that investigates which management actions and behaviors lead to employee commitment to such initiatives. The purpose of this paper is to address this gap in the operations management literature by investigating which influence tactics are the most effective in soliciting employee commitment to continuous improvement tasks. The paper also examines how influence tactics affect the supervisor-subordinate relationship and the manager’s effectiveness in implementing continuous improvement initiatives. Design/methodology/approach – A survey instrument was used to measure supervisor-subordinate relationship quality, usage of influence behaviors and participants’ task commitment to continuous improvement initiatives. Findings – The results indicate that five of the 11 influence tactics identified in the prior literature, i.e., collaboration, consultation, ingratiation, inspirational appeals, and rational persuasion, are significant and strong predictors of employee commitment to continuous improvement initiatives. Further, analyses show that these influence tactics are significant drivers of the quality of the supervisor-subordinate relationship, which was found to partially mediate the relationship between influence tactics and the supervisor’s effectiveness in implementing continuous improvement projects. Research limitations/implications – Since the extant CI and Total Quality Management literature has looked at the plant or program level rather than the worker-level as in the research, the findings offer one explanation as to why earlier studies investigating the relationship between quality management programs and increased organizational performance reported mixed results. Practical implications – Increasing managers’ awareness and usage of influence tactics may increase the success rate of continuous improvement projects as well the quality of the relationship with the manager’s subordinates. Originality/value – While the extant literature has argued that management support and employee commitment are key components of a continuous improvement project implementation, little has been written about the specific management actions and behaviors that lead to success.