The Impact of the IRS Retirement Option Relative Value

This study evaluates the effects of the new Government regulations in regards to the relative value notification of retirement plan options. It looks at how these new regulations will affect retirement plan option utilization and how retirement plan providers will change options in order to minimize risk.

Is the Cheating Risk Always Higher in Online Instruction Compared to Face-to-Face Instruction?

This article analyzes the exposure to cheating risk of online courses relative to face-to-face courses at a single institution. For our sample of 20 online courses we report that the cheating risk is higher than for equivalent face-to-face courses because of reliance on un-proctored multiple choice exams. We conclude that the combination of a proctored final exam, and strategic use cheating deterrents in the administration of un-proctored multiple choice exams, would significantly reduce the cheating risk differential without substantially altering the assessment design of online instruction.