Download or read book A Question of Ambiguity Risk and Trust written by Dana Porter Garner and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This research study investigates the relationship between ambiguity, litigation risk, and auditor decision-making. In addition, this study investigates how auditor trust of his or her client may change these relationships. It is important to investigate the relationships of ambiguity, litigation risk, and client trust to auditor decision-making because auditors face these factors on a regular basis. This research uses a 2x2 experiment to investigate auditor reaction to ambiguity and litigation risk. The first factor, ambiguity is operationalized as auditor reaction to potential real transaction earnings management (low ambiguity) and potential accrual transaction earnings management (high ambiguity). The second factor, litigation risk is operationalized through an income increasing (high) or income decreasing (low) earnings management attempt. Auditors were given company background information, selected account information, and comparative financial statements and then asked to state the likelihood of material misstatement in the financial statements as a whole and the sales, selling and marketing expenses, research and development expenses, and general and administrative expenses individual accounts. The ambiguity manipulation was imbedded in the description of the research and development account while the litigation risk factor was imbedded in the comparative financial statements. The findings indicate that the subjects reported a relatively high likelihood of material misstatement of research and development expenses regardless of the earnings management method. The findings further indicate that when a real earnings management transaction was present, auditors rated the likelihood of material misstatement in sales and the financial statements as a whole higher than when an accrual earnings management transaction is present. Additionally, when the subject group is limited to individuals working for Big-4 and National non Big-4 firms the auditors assessed the likelihood of material misstatement in the financial statements as a whole, sales, selling and marketing expenses, and general and administrative expenses significantly higher when a real earnings management transaction is present than when an accrual earnings management transaction is present. The lawsuit risk factor was not found to be significant in any of the primary analyses.
Download or read book Environmental Problem Solving Balancing Science and Politics Using Consensus Building Tools written by Lawrence Susskind and published by Anthem Press. This book was released on 2020-10-31 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: ‘Environmental Problem-Solving' presents short excerpts from carefully selected readings, expert commentaries on those readings, assignments, and the best MIT student responses to the assignments and exam questions with excellent student response. The book presents four main models of environmental policy-making: competing theories of environmental ethics; tools for environmental assessment and environmental decision-making; and techniques for public engagement and group decision-making. The book covers the material presented in the semester-long course required of all students enrolled in MIT’s Environmental Policy and Planning Specialization.
Download or read book Risk attitude Economics written by Laura Concina and published by FonCSI. This book was released on 2014-05-01 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: This document is an introduction, for non-economists, to standard and behavioral economic theories of risk and uncertainty. It describes some broadly-accepted results in economics that are determinant in decision-making under risk or uncertainty and in situations where we have to deal with losses and gains. To illustrate this point, the document presents a selection of theoretical results, ponctuated with examples taken from everyday life, and research studies in economics and psychology on the perception of risk.
Download or read book Organizational Risk Management written by Krista N. Engemann and published by Walter de Gruyter GmbH & Co KG. This book was released on 2022-07-04 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every organization faces diffi cult decisions when managing risk and the potential consequences of its manifestation. For a more thorough outlook on risk, organizations should also evaluate and engage with its advantages. Organizational Risk Management: Managing for Uncertainty and Ambiguity covers a series of perspectives that represent both causal and interpretative frameworks. These perspectives shed light on how organizational structures and processes adapt amid a complex, dynamic organizational environment in an effort to manage and exploit the accompanying risks of that environment. This volume will oftentimes challenge the expectation for and utility of clarity in crisis situations, thereby favoring uncertainty and ambiguity as the necessary conditions to exploit organizational risk and explore opportunities that rely on interpretation, learning, and knowledge among individuals. The ultimate objective of Organizational Risk Management: Managing for Uncertainty and Ambiguity is to promote discussion among practitioners and organizational scholars who venture to understand organizational risk. Setting such a goal is to essentially practice what this volume shall inevitably preach: engage one another in order to proactively monitor and respond to risk. Strengthening ties along the bridge between practice and science will be a welcomed consequence of this volume.
Download or read book Trust in Risk Management written by Michael Siegrist and published by Earthscan. This book was released on 2010 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'An excellent collection of texts that can be recommended both to researchers and to others interested in cooperative risk management... Siegrist, Earle, Gutscher and their contributors have produced a well-written and finely edited book that improves the understandings of the relationships between trust, risk and uncertainty in cooperative risk management.'-Journal of Risk Research 'Given the importance of trust as a factor in risk communication studies, this book offers both communication scholars and their students an excellent conceptual resource.'-Science Communication '[A]n excellent introduction into the great variety of trust studies'-Journal of Human and Ecological Risk Assessment 'Everyone knows that trust is important in managing environmental and technological risks, yet there is little agreement on the nature of trust and how to study it. Siegrist, Earle and Gutscher convinced leading American and European scholars to write twelve original essays to try to make sense of the origins and consequences of the uncertainty and scepticism common in the public mind. Although the authors use different methods, conceptual frameworks, models and theories, they all write with fervour (perhaps reflecting the importance of the topic), but maintain the highest standards of scholarship. The chapters complement each other so that the value of this book is greater than the sum of the individual chapters. Indispensable to anyone concerned with trust in cooperative risk management.'-Robert E. O'Connor, National Science Foundation Trust is an important factor in risk management, affecting judgements of risk and benefit, technology acceptance and other forms of cooperation. In this book, the world's leading risk researchers explore all aspects of trust as it relates to risk management and communication. The authors draw on a wide variety of disciplinary approaches and empirical case studies on topics such as mobile phone technology, food accidents and crises, wetland management, smallpox vaccination, management of US forests and the disposal of the Brent Spar oil drilling platform. Insightful analyses are provided for researchers and students of environmental and social science and professionals engaged in risk management and communication in both public and private sectors. Michael Siegrist is Lecturer and Senior Researcher at the University of Zurich and ETH Zurich, Switzerland. Timothy C. Earle is a Research Associate at Western Washington University, Bellingham, US. Heinz Gutscher is Professor of Social Psychology at the University of Zurich, Switzerland.
Download or read book Risk Governance written by Ortwin Renn and published by Taylor & Francis. This book was released on 2017-12-04 with total page 467 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risk Governance is a tour de force. Every risk manager, every risk analyst, every risk researcher must read this book - it is the demarcation point for all further advances in risk policy and risk research. Renn provides authoritative guidance on how to manage risks based on a definitive synthesis of the research literature. The skill with which he builds practical recommendations from solid science is unprecedented. Thomas Dietz, Director, Environmental Science and Policy Program, Michigan State University, USA A masterpiece of new knowledge and wisdom with illustrative examples of tested applications to realworld cases. The book is recommendable also to interested students in different disciplines as a timely textbook on 'risk beyond risk'. Norio Okada, Full Professor and Director at the Disaster Prevention Research Institute (DPRI), Kyoto University, Japan There are classic environmental works such as The Tragedy of the Commons by Hardin, Risk Society by Beck, The Theory of Communicative Action by Habermas, and the seminal volumes by Ostrom on governing the commons. Renns book fits right into this series of important milestones of environmental studies. Jochen Jaeger, Professor at Concordia University, Montreal, Canada Risk Governance provides a valuable survey of the whole field of risk and demonstrates how scientific, economic, political and civil society actors can participate in inclusive risk governance. Jobst Conrad, Senior Scientist, Social Science Research Center Berlin, Germany Renn offers a remarkably fair-minded and systematic approach to bringing together the diverse fields that have something to say about 'risk'. Risk Governance moves us along the path from the noisy, formative stage of thinking about risk to one with a stronger empirical, theoretical, and analytical foundation. Baruch Fischhoff, PhD, Howard Heinz University Professor, Carnegie Mellon University, Pittsburgh, USA 'I cannot describe how impressed I am at the breadth and coherence of Renn's career's work! Written with remarkable clarity and minimal technical jargon... [this] should be required reading in risk courses!' John Graham, former director of the Harvard Risk Center and former deputy director of the Office of Budget and Management of the Unites States Administration This book, for the first time, brings together and updates the groundbreaking work of renowned risk theorist and researcher Ortwin Renn, integrating the major disciplinary concepts of risk in the social, engineering and natural sciences. The book opens with the context of risk handling before flowing through the core topics of assessment, evaluation, perception, management and communication, culminating in a look at the transition from risk management to risk governance and a glimpse at a new understanding of risk in (post)modern societies.
Download or read book Trust Are You Kidding written by Sue Farley and published by Wordclay. This book was released on 2009-06 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: Farley, a long time trust litigator, shows why the current system of putting money in a trust is ineffective and then offers a real and very workable solution.
Download or read book The Nature and Practice of Trust written by Marc A. Cohen and published by Taylor & Francis. This book was released on 2023-03-10 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Across the social sciences and even in philosophy, trust is most often characterized in terms of expectations and probabilities. This book defends an alternative conception of trust as a moral phenomenon. When one person trusts another to do something, the first relies on the second’s commitment(s). So, trust reflects—and is a product of—agreement about the commitments and obligations that bind persons who live and work together. These commitments and obligations can be implicit, but building (or rebuilding) trust often requires making these commitments and obligations explicit, defining the terms of cooperation. Part 1 argues that this account of trust better captures our actual trust practices, and it draws out connections with both the philosophy and the social science literatures. It also describes the process of creating trust relationships with reference to trust invitations. Part 2 addresses practical applications of the account defended here, in the context of social relationships, economic systems, and within business organizations. These applications emphasize the material benefits of trust but, separate from those, Part 2 argues that trust is an intrinsic good—so we have moral reason to trust. The Nature and Practice of Trust will appeal to scholars and advanced students working in ethics, social and political philosophy, and the social sciences.
Download or read book Risk Conundrums written by Roger E Kasperson and published by Taylor & Francis. This book was released on 2017-07-14 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: A risk conundrum can be viewed as a risk that poses major issues in assessment, and whose management is not easily engaged. Such perplexing problems can either paralyze or badly delay risk analysis and directions for progression. Rather than simply focusing on the progress in risk analysis that has already been made, it is crucial to consider what has been learnt about these seemingly unmanageable problems and how best to move forward. Risk Conundrums seeks to answer this question by bringing together a range of key thinkers in the field to explore key issues such as risk communication, uncertainty, social trust, indicators and metrics, and risk management, drawing upon case study examples including natural disasters, terrorism, and energy transitions. The initial chapters address risk conundrums, their properties, and the challenges they pose. The book then turns to a greater emphasis on systemic and regional risk conundrums. Finally, it considers how risk management can be changed to address these unsolvable conundrums. Alternative pathways are defined and scrutinized and predictions for future developments set out. This book will be of great interest to students and scholars of risk governance, environmental policy, and sustainable development.
Download or read book Trust written by Pekka Mäkelä and published by Rodopi. This book was released on 2013 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: “Whatever matters to human beings, trust is the atmosphere in which it thrives” writes Sissela Bok. Although trust is ubiquitous, understanding trust is a non-trivial challenge. Trust: Analytic and Applied Perspectives addresses critical and analytical issues of trust. It examines trust from a conceptual perspective as well as considers it in practical contexts ranging from the public sphere broadly understood to particular social institutions, such as universities and medical care. Trust: Analytic and Applied Perspectives explores what kind of good trust is, what kind of goods it can protect and how it can bring about goods, and develops subtle distinctions between trust and other virtues, and between trust and other forms of dependence. The pluralism of the volume reflects the diversity of the real world contexts and theoretical perspectives indispensable in the search of a deeper understanding of trust. Without such an understanding of the nature of trust and the good reasons why people might trust one another or the institutions, we are in danger of designing institutions that will reduce trust or even drive it out. Trust: Analytic and Applied Perspectives sheds new light on the intersecting dimensions of our social cooperation, in which trust can be responsibly undertaken.
Download or read book Jsl Vol 20 N2 written by JOURNAL OF SCHOOL LEADERSHIP and published by Rowman & Littlefield. This book was released on 2010-09-16 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Journal of School Leadership is broadening the conversation about schools and leadership and is currently accepting manuscripts. We welcome manuscripts based on cutting-edge research from a wide variety of theoretical perspectives and methodological orientations. The editorial team is particularly interested in working with international authors, authors from traditionally marginalized populations, and in work that is relevant to practitioners around the world. Growing numbers of educators and professors look to the six bimonthly issues to: deal with problems directly related to contemporary school leadership practice teach courses on school leadership and policy use as a quality reference in writing articles about school leadership and improvement.
Download or read book Handbook of Risk Theory written by Rafaela Hillerbrand and published by Springer Science & Business Media. This book was released on 2012-01-12 with total page 1209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risk has become one of the main topics in fields as diverse as engineering, medicine and economics, and it is also studied by social scientists, psychologists and legal scholars. But the topic of risk also leads to more fundamental questions such as: What is risk? What can decision theory contribute to the analysis of risk? What does the human perception of risk mean for society? How should we judge whether a risk is morally acceptable or not? Over the last couple of decades questions like these have attracted interest from philosophers and other scholars into risk theory. This handbook provides for an overview into key topics in a major new field of research. It addresses a wide range of topics, ranging from decision theory, risk perception to ethics and social implications of risk, and it also addresses specific case studies. It aims to promote communication and information among all those who are interested in theoetical issues concerning risk and uncertainty. This handbook brings together internationally leading philosophers and scholars from other disciplines who work on risk theory. The contributions are accessibly written and highly relevant to issues that are studied by risk scholars. We hope that the Handbook of Risk Theory will be a helpful starting point for all risk scholars who are interested in broadening and deepening their current perspectives.
Download or read book Cross Cultural Risk Perception written by Ortwin Renn and published by Springer Science & Business Media. This book was released on 2013-03-14 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cross-Cultural Risk Perception demonstrates the richness and wealth of theoretical insights and practical information that risk perception studies can offer to policy makers, risk experts, and interested parties. The book begins with an extended introduction summarizing the state of the art in risk perception research and core issues of cross-cultural comparisons. The main body of the book consists of four cross-cultural studies on public attitudes towards risk in different countries, including the United States, Australia, New Zealand, France, Germany, Sweden, Bulgaria, Romania, Japan, and China. The last chapter critically discusses the main findings from these studies and proposes a framework for understanding and investigating cross-cultural risk perception. Finally, implications for communication, regulation and management are outlined. The two editors, sociologist Ortwin Renn (Center of Technology Assessment, Germany) and psychologist Bernd Rohrmann (University of Melbourne, Australia), have been engaged in risk research for the last three decades. They both have written extensively on this subject and provided new empirical and theoretical insights into the growing body of international risk perception research.
Download or read book Communicating Risks to the Public written by R.E Kasperson and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risk communication: the evolution of attempts Risk communication is at once a very new and a very old field of interest. Risk analysis, as Krimsky and Plough (1988:2) point out, dates back at least to the Babylonians in 3200 BC. Cultures have traditionally utilized a host of mecha nisms for anticipating, responding to, and communicating about hazards - as in food avoidance, taboos, stigma of persons and places, myths, migration, etc. Throughout history, trade between places has necessitated labelling of containers to indicate their contents. Seals at sites of the ninth century BC Harappan civilization of South Asia record the owner and/or contents of the containers (Hadden, 1986:3). The Pure Food and Drug Act, the first labelling law with national scope in the United States, was passed in 1906. Common law covering the workplace in a number of countries has traditionally required that employers notify workers about significant dangers that they encounter on the job, an obligation formally extended to chronic hazards in the OSHA's Hazard Communication regulation of 1983 in the United States. In this sense, risk communication is probably the oldest way of risk manage ment. However, it is only until recently that risk communication has attracted the attention of regulators as an explicit alternative to the by now more common and formal approaches of standard setting, insuring etc. (Baram, 1982).
Download or read book Decision Making in Behavioral Strategy written by T. K. Das and published by IAP. This book was released on 2016-11-01 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioral strategy continues to attract increasing research interest within the broader field of strategic management. Research in behavioral strategy has clear scope for development in tandem with such traditional streams of strategy research that involve economics, markets, resources, and technology. The key roles of psychology, organizational behavior, and behavioral decision making in the theory and practice of strategy have yet to be comprehensively grasped. Given that strategic thinking and strategic decision making are importantly concerned with human cognition, human decisions, and human behavior, it makes eminent sense to bring some balance in the strategy field by complementing the extant emphasis on the “objective’ economics-based view with substantive attention to the “subjective” individual-oriented perspective. This calls for more focused inquiries into the role and nature of the individual strategy actors, and their cognitions and behaviors, in the strategy research enterprise. For the purposes of this book series, behavioral strategy would be broadly construed as covering all aspects of the role of the strategy maker in the entire strategy field. The scholarship relating to behavioral strategy is widely believed to be dispersed in diverse literatures. These existing contributions that relate to behavioral strategy within the overall field of strategy has been known and perhaps valued by most scholars all along, but were not adequately appreciated or brought together as a coherent sub-field or as a distinct perspective of strategy. This book series on Research in Behavioral Strategy will cover the essential progress made thus far in this admittedly fragmented literature and elaborate upon fruitful streams of scholarship. More importantly, the book series will focus on providing a robust and comprehensive forum for the growing scholarship in behavioral strategy. In particular, the volumes in the series will cover new views of interdisciplinary theoretical frameworks and models (dealing with all behavioral aspects), significant practical problems of strategy formulation, implementation, and evaluation, and emerging areas of inquiry. The series will also include comprehensive empirical studies of selected segments of business, economic, industrial, government, and non-profit activities with potential for wider application of behavioral strategy. Through the ongoing release of focused topical titles, this book series will seek to disseminate theoretical insights and practical management information that will enable interested professionals to gain a rigorous and comprehensive understanding of the subject of behavioral strategy. Decision Making in Behavioral Strategy contains contributions by leading scholars in the field of behavioral strategy research. The 10 chapters in this volume cover a number of significant issues relating to the decision making processes, practices, and perspectives in the field of behavioral strategy, covering diverse topics such as failures in acquisitions, entrepreneurs under ambiguity, metacognition, neural correlates of emotion, knowledge flows, behavioral responses, business modeling, and alliance capability. The chapters include empirical as well as conceptual treatments of the selected topics, and collectively present a wide-ranging review of the noteworthy research perspectives on decision making in behavioral strategy.
Download or read book Biodiversity and Education for Sustainable Development written by Paula Castro and published by Springer. This book was released on 2016-05-26 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gathers interdisciplinary reflections from researchers, educators, and other experts on the subject of biodiversity closer to education and learning. The book also highlights its role as an added value to strategic principles for healthy ecosystems and sustainable human development. It promotes critical thinking and foster practices and attitudes for Education for Sustainable Development reconciling education with principles of human behaviour and nature. Readers especially find this book a timely resource in light of the Strategic Plan for Biodiversity 2011–2020, the Aichi Targets, and the new EU biodiversity strategy “Our life insurance, our natural capital: an EU biodiversity strategy to 2020”. Along with the challenge of ecosystems and public health, biodiversity conservation is essential for humanity’s continued security and sustainability, as it touches on all aspects of people’s lives.
Download or read book Foundations of Trusted Autonomy written by Hussein A. Abbass and published by Springer. This book was released on 2018-01-15 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book establishes the foundations needed to realize the ultimate goals for artificial intelligence, such as autonomy and trustworthiness. Aimed at scientists, researchers, technologists, practitioners, and students, it brings together contributions offering the basics, the challenges and the state-of-the-art on trusted autonomous systems in a single volume. The book is structured in three parts, with chapters written by eminent researchers and outstanding practitioners and users in the field. The first part covers foundational artificial intelligence technologies, while the second part covers philosophical, practical and technological perspectives on trust. Lastly, the third part presents advanced topics necessary to create future trusted autonomous systems. The book augments theory with real-world applications including cyber security, defence and space.
