The development of rubrics to measure undergraduate students' global awareness and global perspective: A validity study

Higher education institutions across the United States have developed global learning initiatives to support student achievement of global awareness and global perspective, but assessment options for these outcomes are extremely limited. A review of research for a global learning initiative at a large, Hispanic-serving, urban, public, research university in South Florida found a lack of instruments designed to measure global awareness and global perspective in the context of an authentic performance assessment. This quasi-experimental study explored the development of two rubrics for the global learning initiative and the extent to which evidence supported the rubrics' validity and reliability. One holistic rubric was developed to measure students' global awareness and the second to measure their global perspective. The study utilized a pretest/posttest nonequivalent group design. Multiple linear regression was used to ascertain the rubrics' ability to discern and compare average learning gains of undergraduate students enrolled in two global learning courses and students enrolled in two non-global learning courses. Parallel pretest/posttest forms of the performance task required students to respond to two open-ended questions, aligned with the learning outcomes, concerning a complex case narrative. Trained faculty raters read responses and used the rubrics to measure students' global awareness and perspective. Reliability was tested by calculating the rates of agreement among raters. Evidence supported the finding that the global awareness and global perspective rubrics yielded scores that were highly reliable measures of students' development of these learning outcomes. Chi-square tests of frequency found significant rates of inter-rater agreement exceeding the study's .80 minimum requirement. Evidence also supported the finding that the rubrics yielded scores that were valid measures of students' global awareness and global perspective. Regression analyses found little evidence of main effects; however, post hoc analyses revealed a significant interaction between global awareness pretest scores and the treatment, the global learning course. Significant interaction was also found between global perspective pretest scores and the treatment. These crossover interactions supported the finding that the global awareness and global perspective rubrics could be used to detect learning differences between the treatment and control groups as well as differences within the treatment group.

An empirical analysis of the global audit market: International Financial Reporting Standards-related changes and differences within the Big 4 global networks

Ongoing debates within the professional and academic communities have raised a number of questions specific to the international audit market. This dissertation consists of three related essays that address such issues. First, I examine whether the propensity to switch between auditors of different sizes (i.e., Big 4 versus non-Big 4) changes as adoption of International Financial Reporting Standards (IFRS) becomes a more common phenomenon, arguing that smaller auditors have an opportunity to invest in necessary skills and training needed to enter this market. Findings suggest that clients are relatively less (more) likely to switch to (away from) a Big 4 auditor if the client's adoption of IFRS occurs in more recent years. ^ In the second essay, I draw on these inferences and test whether the change in audit fees in the year of IFRS adoption changes over time. As the market becomes less concentrated, larger auditors becomes less able to demand a premium for their services. Consistent with my arguments, results suggest that the change in audit service fees declines over time, although this effect seems concentrated among the Big 4. I also find that this effect is partially attributable to a differential effect of the auditors' experience in pricing audit services related to IFRS based on the period in which adoption occurs. The results of these two essays offer important implications to policy debates on the costs and benefits of IFRS adoption. ^ In the third essay, I differentiate Big 4 auditors into three classifications—Parent firms, Brand Name affiliates, and Local affiliates—and test for differences in audit fee premiums (relative to non-Big 4 auditors) and audit quality. Results suggest that there is significant heterogeneity between the three classifications based on both of these characteristics, which is an important consideration for future research. Overall, this dissertation provides additional insights into a variety of aspects of the global audit market.^