CROSS-LINGUISTIC TRANSFER OF SPELLING SKILLS IN SPANISH-SPEAKING ADULT ESL LEARNERS

Spelling is an important literacy skill, and learning to spell is an important component of learning to write. Learners with strong spelling skills also exhibit greater reading, vocabulary, and orthographic knowledge than those with poor spelling skills (Ehri & Rosenthal, 2007; Ehri & Wilce, 1987; Rankin, Bruning, Timme, & Katkanant, 1993). English, being a deep orthography, has inconsistent sound-to-letter correspondences (Seymour, 2005; Ziegler & Goswami, 2005). This poses a great challenge for learners in gaining spelling fluency and accuracy. The purpose of the present study is to examine cross-linguistic transfer of English vowel spellings in Spanish-speaking adult ESL learners. The research participants were 129 Spanish-speaking adult ESL learners and 104 native English-speaking GED students enrolled in a community college located in the South Atlantic region of the United States. The adult ESL participants were in classes at three different levels of English proficiency: advanced, intermediate, and beginning. An experimental English spelling test was administered to both the native English-speaking and ESL participants. In addition, the adult ESL participants took the standardized spelling tests to rank their spelling skills in both English and Spanish. The data were analyzed using robust regression and Poisson regression procedures, Mann-Whitney test, and descriptive statistics. The study found that both Spanish spelling skills and English proficiency are strong predictors of English spelling skills. Spanish spelling is also a strong predictor of level of L1-influenced transfer. More proficient Spanish spellers made significantly fewer L1-influenced spelling errors than less proficient Spanish spellers. L1-influenced transfer of spelling knowledge from Spanish to English likely occurred in three vowel targets (/ɑɪ/ spelled as ae, ai, or ay, /ɑʊ/ spelled as au, and /eɪ/ spelled as e). The ESL participants and the native English-speaking participants produced highly similar error patterns of English vowel spellings when the errors did not indicate L1-influenced transfer, which implies that the two groups might follow similar trajectories of developing English spelling skills. The findings may help guide future researchers or practitioners to modify and develop instructional spelling intervention to meet the needs of adult ESL learners and help them gain English spelling competence.

Industry Linkages and Audit Firms' Industry Portfolio Choice: Evidence from Product Language

Audit firms are organized along industry lines and industry specialization is a prominent feature of the audit market. Yet, we know little about how audit firms make their industry portfolio decisions, i.e., how audit firms decide which set of industries to specialize in. In this study, I examine how the linkages between industries in the product space affect audit firms’ industry portfolio choice. Using text-based product space measures to capture these industry linkages, I find that both Big 4 and small audit firms tend to specialize in industry-pairs that 1) are close to each other in the product space (i.e., have more similar product language) and 2) have a greater number of “between-industries” in the product space (i.e., have a greater number of industries with product language that is similar to both industries in the pair). Consistent with the basic tradeoff between specialization and coordination, these results suggest that specializing in industries that have more similar product language and more linkages to other industries in the product space allow audit firms greater flexibility to transfer industry-specific expertise across industries as well as greater mobility in the product space, hence enhancing its competitive advantage. Additional analysis using the collapse of Arthur Andersen as an exogenous supply shock in the audit market finds consistent results. Taken together, the findings suggest that industry linkages in the product space play an important role in shaping the audit market structure.