The recent global pandemic revealed just how unprepared faculty and doctoral students at many U.S. colleges and universities were to teach online. In this study, we investigate the extent to which current and recently graduated doctoral students are prepared to teach online, how they are rewarded for those online teaching skills, and how they could be more effectively prepared. To answer these questions, we surveyed the beliefs of doctoral students and recently graduated faculty members from a Midwestern private university and a Southeastern state university regarding online teaching preparedness compared with those of faculty, department chairs, and deans. We also used data from a summer teaching pilot program to explore best practices for improving doctoral students’ preparation to teach online. Findings suggest that educating doctoral students to teach in a virtual world can increase students’ confidence and ability to teach in this mode and can be cost effective if offered across disciplines. However, while doctoral students believe that online competency is important in hiring and tenure decisions, deans and department chairs do not necessarily agree, and few schools provide meaningful preparation for online teaching to their doctoral students.

No abstract

Hospitals function within an environment in which regulation influences their daily operation, reporting, and reimbursement. This study tests whether regulatory reporting is affected by significant regulatory change. To examine whether this relationship exists, we utilize a comprehensive sample of more than 22,000 Medicare cost reports (MCRs) and corresponding MCR status changes spanning 2007-2014, surrounding the passage of the Patient Protection and Affordable Care Act of 2010 (“ACA”). We find that hospitals restate  more  Medicare cost reports in the post-ACA (2012-2014) period suggesting that regulatory reporting accuracy declines overall. The analysis is expanded to examine reporting accuracy across hospital types. There is an increase in MCR restatements by all hospitals following the ACA, but the timing varies. Further analysis reveals that the increase in restatements following the ACA is due to an increase in amended returns that outweighs a decline in MCRs that are reopened following their settlement.

No abstract