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Ball State Technology Store Deals

Contributed by: Nathan Neely
Published: Friday, 07 March 2014 5:00 PM

Students, Faculty and Staff,

Stop by the Technology Store to check out Apple demo units, purchase power adapters, electronic accessories and various miscellaneous items at everyday discounts.

Learn more.

Attention students planning to graduate May 3, 2014

Contributed by: Gail L Werner
Published: Friday, 07 March 2014 10:00 AM

If you are graduating this May, please read on to be informed about important details relating to Commencement. Learn more.

Scholarship of Teaching and Learning Fellowship 2014-2015 sponsored by the Office of Educational Excellence

Contributed by: Kathleen Jacobi
Published: Tuesday, 04 March 2014 4:00 PM

In order to promote excellent, research-based teaching while helping junior faculty members develop high-quality publications and conference presentations, the Office of Educational Excellence is again sponsoring a Scholarship of Teaching and Learning (SoTL) Fellowship for up to ten faculty members in their first, second, or third years at Ball State University.

Learn more.

Consequences of Role Ambiguity on PCAOB Inspection Report Language | Research Colloquium

Contributed by: Tamara Estep
Published: Monday, 03 March 2014 9:00 AM

MILLER COLLEGE RESEARCH COLLOQUIUM

12:00 - 1:30 p.m., Monday, March 17, 2014
Whitinger Business Building, WB 145

RSVP before Friday, March 7th to jmkeever@bsu.edu.

Consequences of Role Ambiguity on PCAOB Inspection Report Language

Presented by Renee Flasher
Assistant Professor of Accounting

Consequences of Role Ambiguity on PCAOB Inspection Report Language
I examine the public version of the Public Company Accounting Oversight Board (PCAOB) inspection reports for language aligning with prior career experiences of PCAOB inspectors. I test hypotheses linking the language describing the audit firm deficiencies for alignment with PCAOB inspectors' past career experiences based on role theory. I document that there is a decrease in the probability of the existence of financial statement assertion words and an increase in the probability of the existence of qualifying words (i.e. document or test), as the client base of a triennially inspected firm includes more small accelerated clients, most similar to the typical inspector's past career experience. In addition, as the PCAOB inspection process matures, the likelihood of the financial statement assertion words decreases and the likelihood of the qualifying words increases. As each PCAOB inspection report does not contain a summary rating, an individual reader interprets the free-form wording of the inspection deficiencies as a reflection of the public accounting firm's audit practice. Therefore, these results provide evidence that the deficiency wording can be associated with prior experiences of the inspectors, highlighting the subjective nature of the deficiency descriptions.

About Renee Flasher Renee
Flasher, Assistant Professor of Accounting, received her Ph.D. in business administration with an emphasis in accounting from Pennsylvania State University in 2013. Prior to that, she also received a Master’s degree in accounting from Case Western Reserve University in 1997. Her current research interests include auditor oversight, internal controls, and corporate governance for public, private and not for profit entities.

MARK YOUR CALENDAR!
Miller College Research Colloquia Series 2014

Date | Presenter
All colloquia are scheduled for 12:00 p.m.
and meet in Whitinger Building, room 145.

April 21, Monday | Eric Nesson
April 24, Thursday | Marcus Wolfe Learn more.

2014-2015 Interactive Learning Space Initiative Teaching and Research Opportunity

Contributed by: Kathleen Jacobi
Published: Friday, 07 February 2014 4:30 PM

Applications for the 2014-15 Interactive Learning Space (ILS) Initiative Teaching and Research Opportunity are now being accepted. The purpose of the ILS Initiative is to strengthen learning through pedagogy, learning space design, and technology.

Learn more.

Midterm Feedback Service

Contributed by: Kathleen Jacobi
Published: Monday, 03 February 2014 12:00 PM

Why wait until after finals to receive student feedback? The Office of Educational Excellence can assist in gathering student feedback at midterm allowing you to make adjustments prior to the end of the semester. Our Midterm Feedback Service can be provided as a facilitated face-to-face session with your students or as an online survey.

Learn more.