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Quarterly conference calls where corporate executives discuss earnings that are later found to be misreported offer an excellent test bed for determining if automated linguistic and vocalic analysis tools can identify potentially fraudulent utterances in prepared versus unscripted remarks. Earnings conference calls from one company that restated their financial reports and were accused of making misleading statements were annotated as restatement-relevant (or not) and as prepared (presentation) or unprepared (Q&A) responses. We submitted more than 1,000 utterances to automated analysis to identify distinct linguistic and vocalic features that characterize various types of utterances. Restatement-related utterances differed significantly on many vocal and linguistic dimensions. These results support the value of language and vocal features in identifying potentially fraudulent utterances and suggest important interplay between utterances that are unscripted responses rather than rehearsed statements.

A continual debate surrounds the effectiveness of agile software development practices. Some organizations adopt agile practices to become more competitive, improve processes, and reduce costs. Other organizations are skeptical about whether agile development is beneficial. Large organizations face an additional challenge in integrating agile practices with existing standards and business processes. To examine the effects of agile development practices in large organizations, we review and integrate scientific literature and theory on agile software development. We further organize our theory and observations into a framework with guidelines for large organizations considering agile methodologies. Based on this framework, we present recommendations that suggest ways large organizations with established processes can successfully implement agile practices. Our analysis of the literature and theory provides new insight for researchers of agile software development and assists practitioners in determining how to adopt agile development in their organizations.