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Linear Mixed Effect Models (LMEM) have become a popular method for analyzing nested experimental data, which are often encountered in psycholinguistics and other fields. This approach allows experimental results to be generalized to the greater population of both subjects and experimental stimuli. In an influential paper Bar and his colleagues (2013; https://doi.org/10.1016/j.jml.2012.11.001) recommend specifying the maximal random effect structure allowed by the experimental design, which includes random intercepts and random slopes for all within-subjects and within-items experimental factors, as well as correlations between the random effects components. The goal of this paper is to formally investigate whether their recommendations can be generalized to wider variety of experimental conditions. The simulation results revealed that complex models (i.e., with more parameters) lead to a dramatic increase in the non-convergence rate. Furthermore, AIC and BIC were found to select the true model in the majority of cases, although selection accuracy varied by LMEM random effect structure.

Objectives: Prior studies have noted that the number of PhDs in accounting are far below the number needed to meet program hiring needs. This paper reviews how the JD-CPA alternative credential is viewed by three academic accreditation bodies (SACS, ACBSP, and AACSB), the American Bar Association (ABA), and current accounting faculty at SACS-accredited institutions of higher education. Methods: An online survey was distributed to accounting educators at 439 institutions accredited by SACS, with 248 complete responses received. Individual demographics and institutional information were summarized statistically. Responses to two questions assessing inclination to hire an otherwise-qualified JD-CPA candidate using a 5-point Likert scale were analyzed by multiple regression with individual and institutional variables as predictors. Results: The study found that JD-CPA accounting educators are widely present in accounting faculties. Responses to the opinion questions indicated a substantial willingness to hire JD-CPAs, albeit with significant differences based on institution type, faculty rank, and possession of a PhD. Conclusion: This study demonstrates general willingness among current accounting faculty to consider JD-CPAs for tenure-track accounting faculty positions while still expressing a preference for candidates with a PhD and with notable reservations from certain demographic segments of the accounting academe.

The Duolingo English Test Technical Manual provides an overview of the design, development, administration, and scoring of the Duolingo English Test. Furthermore, the Technical Manual reports validity, reliability, and fairness evidence, as well as test-taker demographics and the statistical characteristics of the test. This is a living document whose purpose is to provide up-to-date information about the Duolingo English Test, and it is updated on a regular basis.

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