Download or read book Staff Auditors Proclivity for Computer Mediated Communication With Clients and Its Effect on Skeptical Behavior written by G. Bradley Bennett and published by . This book was released on 2018 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: A questioning nature and professional skepticism are fundamental requirements for auditors to conduct high quality audits and facilitate appropriate financial reporting. This study considers whether computer-mediated communication (CMC) reduces auditors' questioning during interactions with the client, compared to face-to-face (FTF) communication. We also examine how nonverbal cues commonly associated with deception affect auditors' skeptical behavior. Based on partner interviews and a survey comparing partners/managers with staff, we find that partners are concerned with the increased use of CMC for a variety of reasons, and that staff are more comfortable using CMC in a wider array of audit settings than are managers and partners. Experimental results based on Social Presence Theory (SPT) demonstrate that FTF interactions include more content and follow-up questions (a key aspect of skepticism) than CMC. Additionally, auditors engage in fewer relationship-building statements when communicating electronically. Also consistent with SPT, auditors communicating electronically request more documentation, though they ask fewer questions in general. Finally, using a unique measure of auditor skepticism based on revealed behavior, we find that auditors were more skeptical if the controller displayed nonverbal cues associated with deception, than when these specific cues were not present or not observable (CMC). Our findings suggest that communication mediums with reduced channels (e.g., no audio or visual channels), such as CMC, are less appropriate for complex and unique problem solving tasks. When paired with the concern that younger staff auditors are more likely to engage in CMC, skeptical behavior could be stunted in the modern audit environment, impacting financial statement quality.
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Tara J. Shawver and published by Emerald Group Publishing. This book was released on 2024-05-30 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research on Professional Responsibility and Ethics in Accounting Volume 26 explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on corporate social responsibility.
Download or read book The Role of Social Presence in Auditor Client Interactions written by Erin M. Hawkins and published by . This book was released on 2020 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditors frequently interact with clients to perform inquiries and must maintain an appropriate level of professional skepticism during these interactions. Inquiries can be performed using various communication mediums. While prior research has shown partners prefer traditional face-to-face (FTF) interactions, many younger auditors prefer computer-mediated communication (CMC) (Bennett and Hatfield 2018). The present study utilizes Social Presence Theory to predict that skeptical behavior depends on the communication medium of the auditor-client interaction, such that auditors who perceive high social presence are less skeptical than auditors who perceive low social presence. The present study fully explores the relationship between communication medium, social presence, and skepticism by manipulating communication medium and measuring perceived social presence. Results support the prediction that auditors are less skeptical when they perceive high social presence. However, auditors do not always perceive social presence as previously assumed (i.e., high social presence for FTF and low social presence for CMC).
Download or read book The Medium Matters written by Anna Helga Nöteberg and published by Rozenberg Publishers. This book was released on 2004 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Face-to-face meetings between auditors and their clients are increasingly difficult to arrange, due to business globalization and the growing need for rapid audit decision-making. Relying on electronic communication media for auditor-client inquiry, such
Download or read book A Study of Professional Skepticism written by Carmen Olsen and published by . This book was released on 2017 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Outcome Effect and Professional Skepticism written by Joseph F. Brazel and published by . This book was released on 2016 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the importance placed on professional skepticism by the accounting profession and regulators, the failure of auditors to exercise an appropriate level of skepticism continues to be a global issue. We experimentally test a potential barrier to skepticism. We find that outcome knowledge biases supervisors' evaluations of skeptical behavior. Holding a staff member's skeptical judgments and acts constant, superiors on the engagement team evaluate the staff's skeptical behavior based on whether the staff's investigation of an issue ultimately identifies a misstatement. Our evidence suggests that evaluators penalize auditors who employ an appropriate level of skepticism, but do not identify a misstatement. Although consultation with their superior while exercising skepticism improved staff auditors' performance evaluations, consultation did not effectively mitigate the outcome effect on their evaluations. Last, we observe that auditors in the field anticipate that their superiors will be influenced by outcome knowledge when they evaluate their skeptical behavior. Collectively, our results depict an evaluation system that may inadvertently discourage skepticism amongst auditors in the field.
Download or read book Good Economics for Hard Times written by Abhijit V. Banerjee and published by PublicAffairs. This book was released on 2019-11-12 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: The winners of the Nobel Prize show how economics, when done right, can help us solve the thorniest social and political problems of our day. Figuring out how to deal with today's critical economic problems is perhaps the great challenge of our time. Much greater than space travel or perhaps even the next revolutionary medical breakthrough, what is at stake is the whole idea of the good life as we have known it. Immigration and inequality, globalization and technological disruption, slowing growth and accelerating climate change--these are sources of great anxiety across the world, from New Delhi and Dakar to Paris and Washington, DC. The resources to address these challenges are there--what we lack are ideas that will help us jump the wall of disagreement and distrust that divides us. If we succeed, history will remember our era with gratitude; if we fail, the potential losses are incalculable. In this revolutionary book, renowned MIT economists Abhijit V. Banerjee and Esther Duflo take on this challenge, building on cutting-edge research in economics explained with lucidity and grace. Original, provocative, and urgent, Good Economics for Hard Times makes a persuasive case for an intelligent interventionism and a society built on compassion and respect. It is an extraordinary achievement, one that shines a light to help us appreciate and understand our precariously balanced world.
Download or read book Explaining Social Behavior written by Jon Elster and published by Cambridge University Press. This book was released on 2015-07-30 with total page 517 pages. Available in PDF, EPUB and Kindle. Book excerpt: A substantially revised edition of Jon Elster's critically acclaimed book exploring the nature of social behavior and the social sciences.
Download or read book Hacker Hoaxer Whistleblower Spy written by Gabriella Coleman and published by Verso Books. This book was released on 2014-11-04 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ultimate book on the worldwide movement of hackers, pranksters, and activists collectively known as Anonymous—by the writer the Huffington Post says “knows all of Anonymous’ deepest, darkest secrets” “A work of anthropology that sometimes echoes a John le Carré novel.” —Wired Half a dozen years ago, anthropologist Gabriella Coleman set out to study the rise of this global phenomenon just as some of its members were turning to political protest and dangerous disruption (before Anonymous shot to fame as a key player in the battles over WikiLeaks, the Arab Spring, and Occupy Wall Street). She ended up becoming so closely connected to Anonymous that the tricky story of her inside–outside status as Anon confidante, interpreter, and erstwhile mouthpiece forms one of the themes of this witty and entirely engrossing book. The narrative brims with details unearthed from within a notoriously mysterious subculture, whose semi-legendary tricksters—such as Topiary, tflow, Anachaos, and Sabu—emerge as complex, diverse, politically and culturally sophisticated people. Propelled by years of chats and encounters with a multitude of hackers, including imprisoned activist Jeremy Hammond and the double agent who helped put him away, Hector Monsegur, Hacker, Hoaxer, Whistleblower, Spy is filled with insights into the meaning of digital activism and little understood facets of culture in the Internet age, including the history of “trolling,” the ethics and metaphysics of hacking, and the origins and manifold meanings of “the lulz.”
Download or read book Salt Sugar Fat written by Michael Moss and published by Signal. This book was released on 2013-02-26 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: From a Pulitzer Prize-winning investigative reporter at The New York Times comes the troubling story of the rise of the processed food industry -- and how it used salt, sugar, and fat to addict us. Salt Sugar Fat is a journey into the highly secretive world of the processed food giants, and the story of how they have deployed these three essential ingredients, over the past five decades, to dominate the North American diet. This is an eye-opening book that demonstrates how the makers of these foods have chosen, time and again, to double down on their efforts to increase consumption and profits, gambling that consumers and regulators would never figure them out. With meticulous original reporting, access to confidential files and memos, and numerous sources from deep inside the industry, it shows how these companies have pushed ahead, despite their own misgivings (never aired publicly). Salt Sugar Fat is the story of how we got here, and it will hold the food giants accountable for the social costs that keep climbing even as some of the industry's own say, "Enough already."
Download or read book Credibility Assessment written by J.C. Yuille and published by Springer Science & Business Media. This book was released on 2013-03-14 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Credibility assessment refers to any attempt to ascertain truthfulness. Other terms which have been used to refer to the assessment of credibility include the detection of deception and lie detection. The term lie detection has become virtually synonymous with the use of the polygraph and can no longer be used to refer to the range of procedures currently employed to assess credibility. Also, both lie detection and the detection of deception have a negative cast which does not fully capture the orientation of current approaches to credibility. Consequently, the term credibility assessment has emerged recently as the preferred label. The goal of credibility assessment is typically the determination of the truth of a statement or be found in set of statements. The need or desire to make such an assessment can every human context from marital relations through clinical examinations to police and court interrogations. Examples of the kinds of statements which require credibility assessment are: 1) A child's assertion that she or he has been sexually abused. 2) The claim by a previously suicidal person that he or she has recovered and will not attempt suicide again. 3) The denial of guilt by a suspect in a criminal investigation. 4 ) The confident statement of a witness that he or she is sure in his or her identification of a thief. 5) The vow of loyalty by a potential employee for a security job. It is necessary to assess the credibility of these and similar statements.
Download or read book HCI Remixed written by Thomas Erickson and published by MIT Press. This book was released on 2007-12-21 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: Personal and reflective essays that describe how particular works—whether papers, books, or demos, from classics to forgotten gems—have influenced each writer's approach to HCI. Over almost three decades, the field of human-computer interaction (HCI) has produced a rich and varied literature. Although the focus of attention today is naturally on new work, older contributions that played a role in shaping the trajectory and character of the field have much to tell us. The contributors to HCI Remixed were asked to reflect on a single work at least ten years old that influenced their approach to HCI. The result is this collection of fifty-one short, engaging, and idiosyncratic essays, reflections on a range of works in a variety of forms that chart the emergence of a new field. An article, a demo, a book: any of these can solve a problem, demonstrate the usefulness of a new method, or prompt a shift in perspective. HCI Remixed offers us glimpses of how this comes about. The contributors consider such HCI classics as Sutherland's Sketchpad, Englebart's demo of NLS, and Fitts on Fitts' Law—and such forgotten gems as Pulfer's NRC Music Machine, and Galloway and Rabinowitz's Hole in Space. Others reflect on works somewhere in between classic and forgotten—Kidd's “The Marks Are on the Knowledge Worker,” King Beach's “Becoming a Bartender,” and others. Some contributors turn to works in neighboring disciplines—Henry Dreyfuss's book on industrial design, for example—and some range farther afield, to Lovelock's Gaia hypothesis and Jane Jacobs's The Death and Life of Great American Cities. Taken together, the essays offer an accessible, lively, and engaging introduction to HCI research that reflects the diversity of the field's beginnings.
Download or read book Audits of Property and Liability Insurance Companies written by and published by . This book was released on 2000 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Fraud and Corruption written by M. Krambia-Kapardis and published by Springer. This book was released on 2016-04-08 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent large-scale corporate collapses, such as Lehman Brothers, Enron, Worldcom, and Parmalat, highlight the implosion of traditional models of fraud prevention. By focusing on risk factors at the micro level, they have failed to take into account the broader context in which external auditors operate as well as the crucial importance of such factors as corruption, organizational culture, corporate social responsibility, ethical values, governance, ineffective regulation, and a lack of transparency. Corporate Fraud and Corruption engages readers by showing how evidence-based, multi-level micro and macro analysis of fraud risk and protective factors inform effective fraud prevention, in turn minimizing financial catastrophes. Krambia-Kapardis focuses on her own empirical research into the aetiology of fraud to showcase a holistic approach to fraud prevention. This book also features major case studies from the United States, the United Kingdom, and Australia.
Download or read book Making Coaching Work written by David Clutterbuck and published by CIPD Publishing. This book was released on 2005 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Coaching can work brilliantly. It can help you improve your employee retention levels, succession planning, and organisational creativity. In a supportive culture, managers, coaches and coachees all trust each other and work together. Sadly, even the best-managed coaching programme, with the best coaches, will fail in the real world where the coaching takes place doesn't match the fine words from HR. Spending money on coaching without first ensuring that the groundwork has been done is a fast track to failure. Make sure your training and development budget delivers what you need by first creating a culture that supports coaching.
Download or read book Virtual Teams written by Jessica Lipnack and published by John Wiley & Sons. This book was released on 2008-09-22 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for the First Edition of Virtual Teams "If you want to see where organizational communications are going in the future, heed what these pioneers have written today." —Howard Rheingold, author, The Virtual Community, and founder, Electric Mind "Lipnack and Stamps have written an important book for the twenty-first-century corporation." —Regis McKenna, The McKenna Group, author, Relationship Marketing "This book provides a long overdue perspective on how to apply the discipline of real teams in the fast-moving, increasingly dispersed information age of the future." —Jon R. Katzenbach, author, The Wisdom of Teams "For those who want to lead the movement, catch up with it, or simply know where it is going, this book is packed with useful information and interesting stories." —Dee W. Hock, founder and chairman emeritus, VISA "Virtual Teams provides valuable insights into global teamwork and management through network technologies now available to all companies, large or small." —Jim Lynch, director, corporate quality, Sun Microsystems, Inc.
Download or read book Multichannel Integrations of Nonverbal Behavior written by Aron Wolfe Siegman and published by Psychology Press. This book was released on 2014-04-04 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1985. This book takes a multichannel perspective. The first three chapters are written from a distinctly functional perspective: the function of nonverbal behavior on interpersonal attraction, in the expression of emotions and in the control of conversations. They are followed by two topically organized chapters, namely, the role of nonverbal behavior in interpersonal expectancies and deceptive communications. They, in turn, are followed by a process-oriented discussion of the nature of nonverbal behavior. The book concludes with two contributions concerned with the demography of nonverbal behavior: the role of gender, class, and ethnicity (with the latter viewed from a cultural perspective). In each case, however, the chapter is organized, to the extent possible, from a multichannel perspective.
