VTechWorks
VTechWorks provides global access to Virginia Tech scholarship, including journal articles, books, theses, dissertations, conference papers, slide presentations, technical reports, working papers, administrative documents, videos, images, and more by faculty, students, and staff. Faculty can deposit items to VTechWorks from Elements, including journal articles covered by the University open access policy. Email [email protected] for help.
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Recent Submissions
Auditing Software: Review and Analysis of the Advantages and Changes in Accounting Software and Profession
Boylan, Daniel H.; Edwards, Judith E. (2022-06-01)
The continued growth of accounting software for auditors along with its growing ease of use is reducing the need for services provided directly by the professional auditors. Businesses are increasingly opting to replace professional accounting services with more affordable auditing software, causing the profession to feel the impact of technological advances.
This study reviews and analyzes the advantages of auditing software, and business satisfaction with the software across criteria including cost, customer support, ease of use, and final overall rating satisfaction. The review indicates that companies can reduce audit service costs by using software; risks include increased errors using accounting professionals who lack a strong understanding of auditing concepts and procedures. However, this study confirms that the use of auditing software for auditing and tax cannot fully replace the advice of a professional due to the underlying complexities of the codes. Auditing cannot fully be replaced because the human needs to be in place to gather sufficient evidence to conclude a written opinion.
Dawn or Doom: Technology, Technologist and the Future of the Accounting Profession
Boylan, Daniel H.; Latini, Michael A.; Boylan, Cavan L. (Quarterly Review of Business Disciplines, 2024-02-04)
This research looks at the possibility of technology replacing accountants and the possibility technologists will replace accountants. The current era of accounting is dominated by mobile devices, big data, cloud technologies, and improved accounting systems. The problem is accounting firms have been slow to fully use these new technologies. To stay competitive, firms need to employ these technologies. Researchers interviewed high profile accounting technology leaders from professional organizations in the accounting industry including managers, partners at accounting firms, and data scientists. Researchers used white papers, peer-reviewed materials, and personal interviews to collect data. The findings provide an overwhelming realization that technology can aid accounting. Researcher’s found technologists cannot replace the profession’s most valued skills.
Investigation and evaluation of Covid-19 response by Purdue University of Fort Wayne in welcoming back students
Boylan, Daniel H.; Kostic, Semir (North American Business Press, 2023-11-07)
This research investigates the success of Purdue University, Fort Wayne’s Campus Kickoff event in the middle of the COVID-19 Pandemic and the planning to minimize the spread and infection. Researchers observed the attending student population, along with the presence of the virus on campus to determine the precautions effectiveness. Purdue University, Fort Wayne committed a normal approach while other campuses moved online. After examining the school’s infections before and after the Campus Kickoff event, we have discovered infection rates across campus proved there was no significant outbreak because of the event, meaning the prevention measures show to have been successful.
On holomorphic conformal structures associated with lattice polarized K3 surfaces
Malmendier, Andreas; Schultz, Michael T. (American Mathematical Society, 2025-06-25)
We discuss the connection between Picard-Fuchs equations for certain families of lattice polarized K3 surfaces and the construction of integrable holomorphic conformal structures on their period domains. We then compute an explicit example of a locally conformally flat holomorphic metric associated with generic Jacobian Kummer surfaces, which allows for a novel description of the local variation of complex structure.
Observational Studies of Rare Quasar Outflows: the FeLoBALs
Walker, Andrew Isaac (Virginia Tech, 2026-01-14)
The absorption spectra of quasar outflows are studied in order to determine their kinematic and energetic properties and how they affect their host galaxy and its surroundings. If an outflow is sufficiently powerful to have an effect, a process known as active galactic nucleus (AGN) feedback, it can deplete the galaxy's gas reservoir required to produce stars, quenching its star formation rate and thus regulating the host galaxy's evolution. There is a growing body of work studying a rare type of broad absorption line (BAL) quasar that is rich in ion{Fe}{ii} absorption features, as well as ones from similar low-ionization species such as ion{Ni}{ii}, ion{Cr}{ii}, and ion{Fe}{iii}, known as FeLoBALs.
By analyzing the spectra of these objects using data from the Ultraviolet Echelle Spectrograph at the Very Large Telescope (VLT/UVES), we can determine several properties of these outflows, including the hydrogen number density $n_H$, the hydrogen column density $N_H$, and the hydrogen ionization parameter $U_H$. These values can in turn be used to calculate the distance of the outflow from its central source $R$, the mass outflow rate $dot{M}$, and the kinetic luminosity $dot{E}_k$. We have found that FeLoBALs can cover a wide parameter space of these properties.
In the first object, quasar SDSS J1130+0411, we find an FeLoBAL system with $dot{M}=4100$ solar masses per year, among the highest in the literature for any FeLoBAL to date. We additionally determine that this outflow has the capacity to contribute significantly to AGN feedback. We also find seven other outflow systems in this objects, including four outflows, two intervening systems, and a subcomponent of the main BAL. In the object SDSS J2107-0620, we find that the distance of the outflow is $R=0.21$ parsecs, closer to its central source than any other FeLoBAL to date. We also determine that its $dot{E}_k$ is several orders of magnitude too low to contribute to AGN feedback.


