Georgia Southern Commons

This descriptive essay focuses on one teacher educator's response to a disrupted academic semester after a natural disaster that threatened to erode a service-learning designated interdisciplinary methods course for middle grades educators. This essay shares the process of pivoting to retain critical elements of the course. Reinforcing the use of resilience-informed pedagogy and modeling use of a…

The construction industry is a major consumer of steel, with welding being a crucial aspect of steel fabrication. However, a shortage of welders has emerged as a significant issue. Therefore, the ultimate goal of this study is to develop a fully automated mobile robotic welding system. The preliminary paper presented a method for the automatic detection and alignment of various welding joints. Bu…

In the US, the construction industry uses 40 million tons of steel annually, highlighting welding's crucial role in safety and quality. However, problems with attracting young welders and addressing quality issues leading to rework persist. These issues underscore the necessity of developing an automated welding robot that can provide consistent quality welding. This paper presents a novel concep…

The construction industry is currently facing a labor shortage, prompting many researchers and practitioners to explore construction automation through advancements in robotics. For successful construction operations with multiple agents, effective and intuitive communication is essential. To this end, this research proposes a Motion-Based Communication (MBC) framework, which enables collaboratio…

Traditional crack detection methods, including manual inspection and classical computer vision techniques, often suffer from inconsistencies due to variations in lighting, surface texture, and environmental noise, resulting in unreliable and inefficient evaluations for large-scale inspections. This study presents a deep learning-based crack detection system designed to enhance segmentation accura…

The financial crisis of 2008 increased the call for standard setters and financial regulators to review the effectiveness of derivative regulation in improving financial reporting quality. Prior literature defines financial reporting quality as the extent to which financial statements provide information that is useful to investors and creditors in their investment decisions (Schipper, 2003; Schi…

Using 15,354 firm-year observations from Chinese listed companies from 2003 to 2013, we examine the association between accounting firm ranks, disclosed by the Chinese Institute of Certified Public Accountants (CICPA), and audit quality. The results show that clients audited by higher ranked accounting firms report lower discretionary accruals and are more likely to receive modified audit opinion…

This study examines the differential impact of bank holding companies (BHCs) that consistently report trading gains (successful speculators) and those that consistently report no gain or trading losses (unsuccessful speculators) on earnings volatility and firm value. Under Accounting Standards Codification (ASC) 815 (previously SFAS 133Accounting for Derivative Instruments and Hedging Activities)…

Purpose: The purpose of this paper is to examine the influence of manager ability on a firm’s choice of lease classification and the decision to capitalize vs lease firm-specific assets. Design/methodology/approach: The authors use regression analysis to examine the association between manager ability, lease classification and asset specificity. Findings: Using 31,110 firm-year observations from …

SYNOPSIS: This study examines whether the presence of a general counsel (GC) in top management affects audit effort and audit outcomes. Hopkins, Maydew, and Venkatachalam (2015) find that firms with GCs in top management have lower financial reporting quality and tolerate more aggressive financial reporting practices, which likely influences audit risk. Given the GCs’ influence on the financial r…

This paper examines a specific mechanism, partner co-signing relationships, through which knowledge sharing in an audit team may influence audit quality. Specifically, we examine whether an engagement partner’s co-signing relationships with non-engagement industry specialist partners are associated with audit quality. Using a unique setting in which co-signing relationships for each audit engagem…

Auditing financial derivatives is complex and contentious. Our study examines the impact of derivative use on the risk premium charged by auditors of bank-holding companies (BHCs). We find that audit fees are higher regardless of whether derivative instruments are used for hedging and trading. This implies that auditors charge BHCs that use derivatives a risk premium to compensate for additional …

We examine fraud from an industry competition perspective, oriented from inventory theory. We find that fraud occurs among manufacturers more than nonmanufacturers and that the association between price competition and fraud is significantly more pronounced in the manufacturing sector. Aggregating inventory and cash flow patterns to the industry level, we report that industry inventory imbalance …

Earnings and revenue are ranked as the two most important performance measures reported to outsiders. However, prior literature primarily focuses on management’s incentives and willingness to manipulate earnings to meet earnings benchmarks. Increasingly, analysts are releasing forecasts of financial items in addition to aggregate earnings, with revenue forecasts being the most common. We posit th…

This paper investigates if and how auditors consider positive news, related to their clients, when making audit decisions. Using a large sample of US listed companies, we find that auditors charge lower audit fees and are less likely to issue going-concern opinions when there are a higher number of positive news items related to their clients. Additional analyses show that the influence of positi…

This paper investigates whether initial-year audit fee discounting occurs in U.S.-traded foreign companies. Using a sample of 5,568 company-years from 2007 to 2018, we find evidence of fee discounting after accounting for measurement bias identified by Barua et al. (2020). Our analysis also suggests that the extent of discounting varies based on regulatory environments and the economic significan…

Document Type Newsletter Publication Date 4-7-2026 Publisher Georgia Southern University, George-Anne Media Group Keywords Iran War, The Collegiate 100 Copyright For all questions related to copyright and reuse of these materials, contact the George-Anne Media Group Recommended Citation Georgia Southern University, "The George-Anne Daily" (2026). George-Anne Media Group: Newsletters & Magazines. …

Document Type Newsletter Publication Date 4-6-2026 Publisher Georgia Southern University, George-Anne Media Group Keywords Pizza and Paint, Pam Bondi, Attorney General, Mindreader Mondays Copyright For all questions related to copyright and reuse of these materials, contact the George-Anne Media Group Recommended Citation Georgia Southern University, "The George-Anne Daily" (2026). George-Anne Me…

Document Type Newsletter Publication Date 4-8-2026 Publisher Georgia Southern University, George-Anne Media Group Keywords Supreme Court, Birthright Citizenship, Eagles Women’s Basketball Copyright For all questions related to copyright and reuse of these materials, contact the George-Anne Media Group Recommended Citation Georgia Southern University, "The George-Anne Daily" (2026). George-Anne Me…

This study highlights some of the emerging AI-powered tools in healthcare. The discussion also covers the current statuses and future prospects of healthcare services impacted by the rapid advance of generative AI technology. 110 AI-powered tools are listed under five primary healthcare fields: (1). Healthcare and medical management; (2). Healthcare robots; (3). Medical diagnosis and personalized…