Download or read book The Effects of Cognitive Control Information Processing on Auditors Planning Decisions written by Kimberly R. Walker and published by . This book was released on 2020 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores how cognitive control information processing affects auditors' judgment when making planning decisions. Audit planning directs the audit process and helps auditors assess and respond to the risk of material misstatement. Despite the importance of audit planning, the Public Company Accounting Oversight Board (PCAOB) inspection reports consistently note audit deficiencies related to assessing and responding to the risk of material misstatement (e.g., PCAOB 2017a). A possible root cause of auditors' inability to assess and respond to risk effectively is information overload. I examine whether goal-directed information processing, a cognitive control information processing approach and cognitive flexibility improve auditors' planning decisions. The goal-directed information processing approach to information processing is useful in an audit planning setting because it reduces cognitive interference by directing auditors to focus on a goal to govern the flow of information. Cognitive flexibility describes individuals' ability to adapt processing strategies to environmental conditions. Specifically, I examine whether and, if so, to what extent experience improves the effect of goal-directed information processing on auditors' planning decisions. I also examine the interactive effects of experience and cognitive flexibility on auditors' planning decisions. I find that less-experienced auditors who use goal-directed information processing make more accurate risk assessments compared to more experienced auditors. The results also suggest that cognitive flexibility is a valuable characteristic for auditors in practice. Accordingly, I find that less experienced auditors with a high level of cognitive flexibility make more accurate risk assessments compared to more-experienced auditors with a high level of cognitive flexibility. I also find that auditors with a high level of cognitive flexibility appropriately modify planned audit procedures to detect fraud risk for the receivables standard audit program
Download or read book Expertise in Review and Planning by External Auditors written by J. Efrim Boritz and published by . This book was released on 1983 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cognitive Control in Human Information Processing written by Philip Smith and published by . This book was released on 1984 with total page 806 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book ECRM2015 Proceedings of the 14th European Conference on Research Methods 2015 written by Dr Vincent Cassar and published by Academic Conferences Limited. This book was released on 2015-06-01 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: Complete proceedings of the 14th European Conference on Research Methodology for Business and Management Studies Valletta, Malta Published by Academic Conferences and Publishing International
Download or read book Judgment and Decision Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.
Download or read book Belief Functions in Business Decisions written by Rajendra P. Srivastava and published by Physica. This book was released on 2013-11-11 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book focuses on applications of belief functions to business decisions. Section I introduces the intuitive, conceptual and historical development of belief functions. Three different interpretations (the marginally correct approximation, the qualitative model, and the quantitative model) of belief functions are investigated, and rough set theory and structured query language (SQL) are used to express belief function semantics. Section II presents applications of belief functions in information systems and auditing. Included are discussions on how a belief-function framework provides a more efficient and effective audit methodology and also the appropriateness of belief functions to represent uncertainties in audit evidence. The third section deals with applications of belief functions to mergers and acquisitions; financial analysis of engineering enterprises; forecast demand for mobile satellite services; modeling financial portfolios; and economics.
Download or read book The Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions written by Kristina Yankova and published by Springer. This book was released on 2015-02-10 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.
Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Download or read book Advances in Accounting Behavioral Research written by Vicky Arnold and published by Emerald Group Publishing. This book was released on 2006-06-05 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents an empirical research in accounting theory. This book includes content that crosses into the fields of applied psychology, sociology, management science, and economics.
Download or read book High Performance Cloud Auditing and Applications written by Keesook J. Han and published by Springer Science & Business Media. This book was released on 2013-10-24 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book mainly focuses on cloud security and high performance computing for cloud auditing. The book discusses emerging challenges and techniques developed for high performance semantic cloud auditing, and presents the state of the art in cloud auditing, computing and security techniques with focus on technical aspects and feasibility of auditing issues in federated cloud computing environments. In summer 2011, the United States Air Force Research Laboratory (AFRL) CyberBAT Cloud Security and Auditing Team initiated the exploration of the cloud security challenges and future cloud auditing research directions that are covered in this book. This work was supported by the United States government funds from the Air Force Office of Scientific Research (AFOSR), the AFOSR Summer Faculty Fellowship Program (SFFP), the Air Force Research Laboratory (AFRL) Visiting Faculty Research Program (VFRP), the National Science Foundation (NSF) and the National Institute of Health (NIH). All chapters were partially supported by the AFOSR Information Operations and Security Program extramural and intramural funds (AFOSR/RSL Program Manager: Dr. Robert Herklotz). Key Features: · Contains surveys of cyber threats and security issues in cloud computing and presents secure cloud architectures · Presents in-depth cloud auditing techniques, federated cloud security architectures, cloud access control models, and access assured information sharing technologies · Outlines a wide range of challenges and provides solutions to manage and control very large and complex data sets
Download or read book Handbook of Attitudes Volume 2 Applications written by Dolores Albarracin and published by Routledge. This book was released on 2018-10-10 with total page 898 pages. Available in PDF, EPUB and Kindle. Book excerpt: Attitudes are evaluations of people, places, things, and ideas. They help us to navigate through a complex world. They provide guidance for decisions about which products to buy, how to travel to work, or where to go on vacation. They color our perceptions of others. Carefully crafted interventions can change attitudes and behavior. Yet attitudes, beliefs, and behavior are often formed and changed in casual social exchanges. The mere perception that other people—say, rich people— favor something may be sufficient to make another person favor it. People’s own actions also influence their attitudes, such that they adjust to be more supportive of the actions. People’s belief systems even change to align with and support their preferences, which at its extreme is a form of denial for which people lack awareness. These two volumes of The Handbook of Attitudes provide authoritative, critical surveys of theory and research about attitudes, beliefs, persuasion, and behavior from key authors in these areas. This second volume covers applications to measurement, behavior prediction, and interventions in the areas of cancer, HIV, substance use, diet, and exercise, as well as in politics, intergroup relations, aggression, migrations, advertising, accounting, education, and the environment.
Download or read book Advanced Accounting Theory and Practice written by Kabiru I. Dandago and published by Adonis & Abbey Publishers Ltd. This book was released on 2009-01-30 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth! Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion.
Download or read book Research Grants Index written by National Institutes of Health (U.S.). Division of Research Grants and published by . This book was released on 1975 with total page 1212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Awards Index written by and published by . This book was released on 1980 with total page 1230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book NASA SP 7500 written by United States. National Aeronautics and Space Administration and published by . This book was released on 1982 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Judgment and Decision Making in Accounting written by Sarah E. Bonner and published by Prentice Hall. This book was released on 2008 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.
Download or read book American Doctoral Dissertations written by and published by . This book was released on 2002 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt:
