Gerald E. Whittenburg

Modelling Performance Improvement and Switching Behaviour in Team Learning

Accounting educators and agencies have sought to incorporate team learning activities into conventional learning methods. The readiness-assurance process (RAP) of team learning, in which students take quizzes first as individuals and second as members of student teams, has been shown to be effective in this regard. We analyse the RAP with a fixed-effects regression model to identify the factors that contribute to performance improvement and we use ordered logit regression to estimate, probabilistically, switching behaviour within student teams. A longitudinal study was conducted over the course of a semester in which 101 undergraduate accounting students, comprising 22 teams, completed six quizzes. Within-team knowledge disparity was shown to be a significant indicator of performance improvement, and individuals appeared more likely to switch their answers after the first quiz. There were no significant effects for either performance or switching associated with demographic measures of sex and English fluency. Implications for accounting educators are discussed.

Does attitude towards one's group impact student performance in a team-exam environment? A longitudinal analysis

Although there is much debate in the management literature on whether job performance, attitudes, or both cause future job performance, relatively little research has explored this issue in the context of team exams. Using an ordered-logit model, we study whether student performance and attitudes towards group work and team exams impact future individual performance. Our results suggest that satisfaction with one’s group does not translate into better individual performance. We also show that satisfaction with the learning method and perceptions of whether it enhances their interpersonal skills fails to significantly impact performance. We do demonstrate, however, that future scholastic performance can be modelled partially as a function of attitudes and prior performance. Finally, we discuss the implications for educators and practitioners.

Determining Innocence in Innocent-Spouse Court Cases using Logit/Probit Analysis

This paper examines the decision criteria used by federal courts to adjudicate equitable innocent-spouse relief, when such relief has previously been denied by the Internal Revenue Service (IRS). Empirical logit/probit regression is used, rather than traditional legal analysis. Specifically, we determine which of the equitable-relief criteria detailed in the innocent-spouse rules did affect judicial decisions during our sample period. We also determine the relative importance of the factors. Using these data, taxpayers and their advisors can better decide whether to pursue further litigation, and how best to tailor the pertinent arguments.

Choice Shifts in Small Groups Engaging in Repeated Intellective Tasks

We examine the propensity of individuals working in small groups to shift choices from their initial positions, following a group discussion, when engaged in multiple intellective tasks. We study the factors that may influence such shifts including perceptions of oneself and others, one’s specialized knowledge level, and the amount of disagreement among the initial choices. Ordered-logit regression is used to model the odds and hence the likelihood that team members switch their decisions a given number of times on the multiple tasks. Group members with high achieved status differences and distances, as measured by their ability relative to their teammates, were less likely to change positions in deference to the group. Perceptions of self were non-significant. Whether an individual was perceived to be a top performer by two or more of the other group members interacted with time, producing a positive longitudinal effect that occurs when one has influence over a majority in the group: The individual with such influence is less likely to shift while the others are more likely to shift, as the group gains experience over multiple tasks.

The Use of Generally Accepted Accounting Principles (GAAP) in Tax Litigation

Over the years, Generally Accepted Accounting Principles (GAAP) issues have been raised in tax litigation by both taxpayers and the IRS. By studying the tax cases in which GAAP has been used, the authors were able to identify which issues the parties raised, which issues the courts used in making decisions, and whether raising the GAAP issue helped the taxpayer or the IRS prevail. The information developed in this study is useful to tax advisors and the IRS, in deciding when and how to use GAAP as part of a tax litigation .strategy, and to the courts, in assessing the proper use of accounting standards in determining taxable income.