International Academic Research Conference in Chaska, Minnesota (October 1‐3, 2014)

ademic Integrity Accounting Adolescence and Youth Adolescent Psychology Adult cation Aging Alcoholism & Drug Addiction Alternative Education Applied Psychology Education Assessment Behavioral Economics Behavioral Sciences Bilingual Education inistration Business Education Business Ethics Business Law Change Agency Charter nt Child Psychology Classroom Technology Clinical Counseling Clinical Psychology gnitive Science Collegiate Education Community Social Work Competitive Intelligence Counseling Curriculum & Instruction Decision Sciences Developmental Disorders Disparity Research Distance Learning Doctoral Education Early Childhood Education ommerce Economics Education Administration Educational Diversity Educational ventions Educational Leadership Educational Psychology Elementary Education English nglish as a Second Language Entrepreneurship Environmental Psychology Experimental Families & Parenting Finance Financial Management in Higher Education Foreign Trade ics Graduate Education Guidance CounselingHigher Education Higher Education ng Recruitment Higher Education Retention Holistic Education Home Schooling Human Rights Individual Therapy Information Systems Information Management Systems Methods Integrative Movements Interdisciplinary Research International Business Research International Finance International Politics K‐12 Education Knowledge LearningInternational Magnet Schools AcademicManagement Marketing Research Marriage Conference & Family Therapy Middle School Education Music EducationOctober New 1‐ 3,Program 2014 Development Non‐Traditional tion Online Instruction Organizational Management Organizational Psychology Peace Chaska, Minnesota ychology Pre‐School Education Primary Education Private School Education Public licy Public School Initiatives School Counseling School Social Work School Psychology Small Business Social Issues Social Movements Social Psychology Special Education cial Structure Social WorkTeaching Vocational‐Technical Education Undergraduate mics Urban Politics Urban Psychology Workplace Issues Memory & Learning Middle Education New Program Development Non‐Traditional Learners Relapse Prevention Organizational Management Online OrganizationalProceedings Psychology Peace & Conflict Political All proceedings are original & printed as submitted arning Middle School Education Music Education New Program Development Non‐ lapse Prevention Online Instruction Organizational Management Organizational ict Political Psychology Social Structure Social WorkTeaching Vocational‐Technical Education Urban Economics Urban Politics Urban Psychology Workplace Issues Memory ool Education Music Education New Program Development Non‐Traditional Learners line Instruction Organizational Management Organizational OFFICIAL ONLINE PROCEEDINGS All papers were presented at the Center for Scholastic Inquiry International Academic Research Conference in Chaska, Minnesota (October 1‐3, 2014). If no manuscript is submitted, we print the presentation abstract. If you’d like the full manuscript, please contact the author. No alterations are made to the manuscript content. With the exception of minor typesetting, manuscripts are printed as submitted. Academic Integrity & Online Exam Proctoring Loretta Ferguson Cochran, Ph.D. Associate Professor of Management College of Business, RTH 442 Arkansas Tech University Abstract Academic integrity continues to be a factor on most campuses. Policies vary among institutions as to methods for supporting an environment that fosters learning with integrity. This is especially true with the explosive growth of online course offerings. This study examines the broad concept of video proctoring of online testing. The utility of three commercially available products are evaluated in terms of both real and opportunity costs including the perspectives of faculty, support staff, and student participants. Direct and indirect factors that impact the capacity of the institution to put forth at least a good faith effort to uphold online testing integrity are also discussed. Advancing the Dialogue on Multicultural Instructional Approaches Franklin T. Thompson Associate Professor University of Nebraska‐Omaha College of Education, Roskens Hall 212 Omaha, NE 68182 [email protected] Franklin Thompson is an associate professor in the College of Education at the University of Nebraska at Omaha. His academic areas of research include race relations, multicultural education, at‐ risk children, and counseling. He has taught in the public high schools for 12 years, private schools for 4 years, and at the collegiate level for 21 years. Thompson is one of several founding fathers of the Omaha Table Talk program that promotes racial reconciliation. He is also a singer‐songwriter and produces viable race and human relations music. In addition, Thompson is a four‐time elected representative for the Omaha City Council. Abstract Most teacher preparation programs and the state governments they answer to agree that education majors should receive training in multicultural education before being granted certification to teach in P‐12 schools. Agreement begins to break down, however, over the details of instruction. An example of potential discord surfaces over whether or not white privilege should be included in teacher training. There is also considerable disagreement regarding which philosophical foundation a program of study should be based upon. Some school districts may utilize a compensatory or a deficit model, while others may chose a critical race or a critical pedagogy framework. This research attempts to fill a gap in the literature that exists regarding multicultural best practices. It seeks to accomplish this by (1) providing a framework to better understand and categorize six curriculum approaches that instructors appear to work from, and (2) looking at the efficacy of each approach as seen through the eyes of education majors. I will conduct survey research, and utilize a Paired‐Samples T and a Mann‐Whitney Test of the data. This research will be concluded by conference time, but my preliminary hypothesis is that teachers of tomorrow want multicultural education that is more sophisticated than the typical “blame‐game” or “feel‐good” paradigms of yesteryear’s efforts. I also comment on the difference between what is taught at the university and what is actually experienced in schools. This session is for educators who have a need to clear up multicultural confusion and ambiguity, while also encouraging lifelong learning among students. Auditing Rulemaking Dockets: An Historical Approach Dr. Jaysinha S. Shinde & Matt Merkle Lumpkin College of Business Eastern Illinois University, Charleston, IL 61920 (217) 581‐8308 (O) (217) 581‐6247 (Fax) [email protected] Introduction The Rulemaking Docket of the PCAOB shows the current progress of the various rules and regulations that are under consideration by the PCAOB. These various rules and regulations are assigned a docket number to identify them and each of these dockets is opened for public comments. The public comments then are used to give a ‘Notice of Filing’ that is printed in the Federal Register. That opens a ‘comment period’ on the proposed auditing rules and regulations. During this comment period, auditing students, practicing CPAs, academicians, and other stakeholders can comment on the proposed auditing standards. These comments are taken into consideration while instituting proceedings to approve/disapprove the rules by the SEC. Many auditing students readily connect the frauds of Enron and Arthur Anderson to the passing of the Sarbanes Oxley Act of 2002 (SOX) and the creation of the Public Company Accounting Oversight Board (PCAOB). Students can also identify the rules and responsibilities set by these two actions. Yet, can these same students understand the background behind the establishment of the Generally Accepted Auditing Standards (GAAS) and the historical impact of frauds like McKesson and Robbins on auditing standards? Can these auditing students use the historical knowledge of auditing frauds to comment upon the open rulemaking dockets? Is there a need for accounting students to understand forensic accounting from a historical perspective? Is there a need for accounting students to understand the social and ethical impacts of major frauds on auditing standards? If the impact of historical frauds is not fully understood, do we run the risk of repeating history? To get an insightful answer to this question ‐ imagine a scenario of an accounting student in the Year 2080. This student lacks awareness of the devastation caused by the twin frauds of Enron and Arthur Andersen on common people, like the shareholders of Enron. She understands SOX as a mere set of pedantic rules, which have to be followed to only fulfill the legal requirements. The social and ethical effects of the scandals will be lost on this student. Thus, even though the student may understand the ‘letter of the law,’ the ‘spirit of the law’ will be lost on her. Red flags that accompanied the two scandals may also not be recognized by the student. To fully convey the spirit of auditing, its ethical implications and requirements, and the social responsibility of the profession, it may be necessary to educate auditing students not only on the details of the standards, but also the rationale behind the enacting of the standards. The American Institute of Certified Public Accountants (AICPA) suggests “promptly incorporating fraud prevention materials into

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