Download or read book The Effect of Causally Related Arrangements of Audit Evidence on the Occurrence of Memory Conjunction Errors written by Amanda M. Grossman and published by . This book was released on 2007 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: When auditors are working on more than one client at once, they may be prone to accidentally attributing the evidence of one company to another company. One possible reason why auditors might misattribute evidence to the incorrect source company is a particular type of memory error known as memory conjunction error, which occurs when information from different sources is improperly combined in memory as originating from only one source. This study examines whether grouping going concern audit evidence from two companies according to causal connections reduces auditors' proneness to memory conjunction error. Audit evidence arranged to clearly display the causal connections among evidence items was expected to assist the auditors' memory in forming (a) distinctive representations of each company and (b) stronger bonds among the evidence items that pertain to a particular company. An experimental study, utilizing participants with auditing experience, was conducted to examine the effects of different organizational arrangements of going concern evidence on proneness to memory conjunction error. Contrary to expectations, the study results revealed that when going concern evidence was arranged according to causal connections, participants were more prone to memory conjunction error than when the going concern evidence was organized according to a traditional working paper format or randomly. The results suggest that when audit evidence is arranged in a causally relevant order, auditors are able to form distinctive representations of each company in memory but are unable to retain an accurate memory for precise evidence items.
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2007 with total page 790 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Examination of Memory Conjunction Errors in Multiple Client Audit Environments written by Deborah L. Lindberg and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study is the first in an auditing context to examine auditor susceptibility to memory conjunction errors, a type of systematic memory error that is related to the memory reconstruction process. Conjunction errors occur when memory traces associated with one event are incorrectly attributed to another event during memory reconstruction. Auditors may be particularly susceptible to memory conjunction errors due to their simultaneous exposure to multiple audit clients and their use of standardized audit forms and checklists to capture information. Unrecognized, such errors could adversely affect the efficiency and/or effectiveness of the financial statement audit process. We conducted an experiment that employed practicing audit professionals addressing multiple audit clients. Consistent with our hypotheses, the results indicate that memory conjunction errors in an audit environment are a complex function of (1) the consistency between the audit evidence recalled from an unrelated audit and the characteristics of the client that is the target of the memory reconstruction, (2) the consistency between this recalled audit evidence and the characteristics of the client to which the evidence is actually associated, and (3) the level of risk present in the audit environment that is the target of the memory reconstruction. While research has shown that audit risk factors can generally serve to decrease some types of auditors' memory recognition errors in single client situations (e.g., Sprinkle and Tubbs 1998), our results show that increases in audit risk can actually exacerbate memory errors involving multiple audit clients and memory conjunction errors. Finally, the findings of the study suggest that auditors are not only susceptible to memory conjunction errors but that such errors may play a significant role in elements of the audit planning process related to auditors' likelihood of material error assessments. Key words: memory conjunction errors, reconstruction of memory, audit risk, schemata.
Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Download or read book Autobiographical Memory Conjunction Errors written by Aleea L. Devitt and published by . This book was released on 2015 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: It has long been recognised that episodic memory representations are stored as constituent features distributed widely across the brain, and that retrieval of a coherent episode requires these fragments to be relocated, reactivated and reintegrated. This reconstructive memory system is subject to a range of distortions, including erroneous incorporation of features from one memory into another, forming what are known as memory conjunction errors. Factors influencing the generation of conjunction errors in autobiographical memory (AM) have thus far received little empirical attention. Understanding the nature of AM conjunction errors affords us the opportunity to identify the circumstances that may facilitate the occurrence of these errors, particularly in situations where memory authenticity is of high priority, such as eyewitness testimony. The studies in this thesis illuminate several factors influencing the prevalence of AM conjunction errors. Study 1 demonstrates an imagination inflation effect for AM conjunction errors, whereby generating a highly vivid and plausible simulation at encoding increases the likelihood of a conjunction error later forming. Study 2 further reveals that the subjective and objective qualities of conjunction events at retrieval are similar to those of authentic memories, in line with a source monitoring account of false memories. In Studies 3 and 4 the cognitive processes underlying AM conjunction error formation were evaluated through the lens of healthy aging. Study 3 extends findings of an age-related increase in conjunction errors for simple laboratory stimuli to distinctive and personally-relevant AMs. Study 4 further demonstrates that declines in inhibition ability may underlie the increased rates of AM conjunction errors with age, and can account for some of the individual variation in conjunction error susceptibility in younger adults. These findings speak towards an overreliance on the familiarity garnered by the individual components of a conjunction lure, as well as a phenomenological dedifferentiation of conjunction events and veridical memories, as contributing to the formation of AM conjunction errors. This research expands our knowledge of the types of memory distortions to which the constructive memory system is prone, and also elucidates some of the mechanisms by which these errors are misattributed as reality.
Download or read book Conjunction Errors in Recognition Memory written by Jeffrey D. Johnson and published by . This book was released on 2003 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Effects of Expectation and Prior Involvement on Memory for Audit Evidence and Judgement written by Hun-Tong Tan and published by . This book was released on 1992 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Role of Feature Accessibility in Memory Conjunction Errors written by Mungchen Wong and published by . This book was released on 2006 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effects of Irrelevant Information and Minor Errors in Client Documents on Assessments of Misstatement Risk and Sample Size written by Edward Lynch and published by . This book was released on 2017 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation consists of three studies. The first study conducts a 2 by 2 experiment to examine how auditors are influenced by the presence of irrelevant information and minor errors (i.e., "dirty documents") when reviewing audit evidence produced by the client. This study tasks 97 public accountants to review audit evidence and finds some evidence that dirty documents influence an auditor's assessment of the likelihood of account misstatement and the appropriate sample size. In order to demonstrate the usefulness of eye-tracking and to help generate potential research topics, the second study reviews extant literature in other disciplines where eye-tracking technology is applied to various judgment and decision-making contexts. This study suggests how eye-tracking can enhance extant accounting research. Illustrative examples of promising research opportunities (extending extant research) are provided. In addition, this study identifies how eye-tracking can be applied to more contemporary decision making and educational circumstances. The third study extends the first experiment through the use of eye-tracking technology. This study utilizes the same 2 by 2 experiment as the first study, but in this case records the eye movements of 43 auditing students while they review the audit evidence. The eye-tracking technology provides additional detail as to the specific evidence participants' focus on during their review. This study finds that participants focus their attention differently depending on whether irrelevant information or minor errors were present.
Download or read book Binding Errors and Their Relationship to Object present and Object absent Motion Events written by Justin Brooks Pacific and published by . This book was released on 2006 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current study sought to examine further the concept of eyewitness memory for events. Specifically, using filmed events that were performed with objects and events performed without objects, we explored the potential interaction of the object cue and binding or conjunction errors. This specific memory error involves improperly pairing two or more feature memories together in the long-term store. In our study, these features were the action and the actress performing the action. Our study involved 51 participants. Participants were shown target events in Week 1 and asked to retrieve the target events from a larger group of events in Week 2. While findings did not show the expected interaction of conjunction events to object presence or absence, objects without an object showed a significantly higher acceptance rate. A secondary analysis revealed an interaction effect between head-focus and recognition item type, meaning participants did view events without an object differently from objects with an object.
Download or read book Strengthening Forensic Science in the United States written by National Research Council and published by National Academies Press. This book was released on 2009-07-29 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
Download or read book Social Science Research written by Anol Bhattacherjee and published by CreateSpace. This book was released on 2012-04-01 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is designed to introduce doctoral and graduate students to the process of conducting scientific research in the social sciences, business, education, public health, and related disciplines. It is a one-stop, comprehensive, and compact source for foundational concepts in behavioral research, and can serve as a stand-alone text or as a supplement to research readings in any doctoral seminar or research methods class. This book is currently used as a research text at universities on six continents and will shortly be available in nine different languages.
Download or read book Psychology of Intelligence Analysis written by Richards J Heuer and published by Pickle Partners Publishing. This book was released on 2020-03-05 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this seminal work, published by the C.I.A. itself, produced by Intelligence veteran Richards Heuer discusses three pivotal points. First, human minds are ill-equipped ("poorly wired") to cope effectively with both inherent and induced uncertainty. Second, increased knowledge of our inherent biases tends to be of little assistance to the analyst. And lastly, tools and techniques that apply higher levels of critical thinking can substantially improve analysis on complex problems.
Download or read book Ten Steps to a Results based Monitoring and Evaluation System written by Jody Zall Kusek and published by World Bank Publications. This book was released on 2004-06-15 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: An effective state is essential to achieving socio-economic and sustainable development. With the advent of globalization, there are growing pressures on governments and organizations around the world to be more responsive to the demands of internal and external stakeholders for good governance, accountability and transparency, greater development effectiveness, and delivery of tangible results. Governments, parliaments, citizens, the private sector, NGOs, civil society, international organizations and donors are among the stakeholders interested in better performance. As demands for greater accountability and real results have increased, there is an attendant need for enhanced results-based monitoring and evaluation of policies, programs, and projects. This Handbook provides a comprehensive ten-step model that will help guide development practitioners through the process of designing and building a results-based monitoring and evaluation system. These steps begin with a OC Readiness AssessmentOCO and take the practitioner through the design, management, and importantly, the sustainability of such systems. The Handbook describes each step in detail, the tasks needed to complete each one, and the tools available to help along the way."
Download or read book Auditing Practice Research and Education written by Timothy B. Bell and published by . This book was released on 1995 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book TIP 35 Enhancing Motivation for Change in Substance Use Disorder Treatment Updated 2019 written by U.S. Department of Health and Human Services and published by Lulu.com. This book was released on 2019-11-19 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Motivation is key to substance use behavior change. Counselors can support clients' movement toward positive changes in their substance use by identifying and enhancing motivation that already exists. Motivational approaches are based on the principles of person-centered counseling. Counselors' use of empathy, not authority and power, is key to enhancing clients' motivation to change. Clients are experts in their own recovery from SUDs. Counselors should engage them in collaborative partnerships. Ambivalence about change is normal. Resistance to change is an expression of ambivalence about change, not a client trait or characteristic. Confrontational approaches increase client resistance and discord in the counseling relationship. Motivational approaches explore ambivalence in a nonjudgmental and compassionate way.
Download or read book The Coding Manual for Qualitative Researchers written by Johnny Saldana and published by SAGE. This book was released on 2009-02-19 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Coding Manual for Qualitative Researchers is unique in providing, in one volume, an in-depth guide to each of the multiple approaches available for coding qualitative data. In total, 29 different approaches to coding are covered, ranging in complexity from beginner to advanced level and covering the full range of types of qualitative data from interview transcripts to field notes. For each approach profiled, Johnny Saldaña discusses the method’s origins in the professional literature, a description of the method, recommendations for practical applications, and a clearly illustrated example.
