scholarly journals Correction to: Strategic Assessment of Lisbon’s Accessibility and Mobility Problems from an Equity Perspective

2021 ◽  
Author(s):  
Camila Soares Henrique Fontenele Garcia ◽  
Rosário Macário ◽  
Ezequiel Dantas de Araújo Girão Menezes ◽  
Carlos Felipe Grangeiro Loureiro
Keyword(s):  
Strategic Assessment ◽  
Equity Perspective

Strategic Assessment of Lisbon’s Accessibility and Mobility Problems from an Equity Perspective

2018 ◽  
Vol 18 (2) ◽  
pp. 415-439 ◽  
Author(s):  
Camila Soares Henrique Fontenele Garcia ◽  
Maria do Rosário Maurício Ribeiro Macário ◽  
Ezequiel Dantas de Araújo Girão Menezes ◽  
Carlos Felipe Grangeiro Loureiro
Keyword(s):  
Strategic Assessment ◽  
Equity Perspective

Sub-Saharan Africa: A Strategic Assessment

1998 ◽  
Author(s):  
Khalid M. Al-Saud ◽  
Darrell Sims ◽  
Jack Dees
Keyword(s):  
Sub Saharan Africa ◽  
Strategic Assessment ◽  
Sub Saharan

The Halo Effect in Business Risk Audits: Can Strategic Risk Assessment Bias Auditor Judgment about Accounting Details?

2005 ◽  
Vol 80 (3) ◽  
pp. 921-939 ◽  
Author(s):  
Ed O'Donnell ◽  
Joseph J. Schultz
Keyword(s):  
Risk Assessment ◽  
Performance Evaluation ◽  
Laboratory Experiments ◽  
Halo Effect ◽  
Risk Assessments ◽  
Business Risk ◽  
Auditor Judgment ◽  
Strategic Risk ◽  
Strategic Assessment ◽  
Assessment Bias

Many auditors use an audit methodology that requires a strategic risk assessment of their client's business model as a first step for assessing audit risks. This study examines whether the holistic perspective that auditors acquire in making a strategic risk assessment influences the extent to which they adjust account-level risk assessments when they encounter changes in accounts that are inconsistent with information about client operations. Based on halo theory from the performance evaluation literature, we hypothesize that auditors who (1) perform (do not perform) strategic assessment, and (2) develop favorable (unfavorable) strategic risk assessments, are less (more) likely to adjust account-level risk assessments for inconsistent fluctuations. Data from two laboratory experiments using experienced auditors support both hypotheses. Findings suggest that the halo effect generated during strategic assessment influences judgment by altering auditor tolerance for inconsistent fluctuations.

America Adrift: A Strategic Assessment

1996 ◽  
Vol 75 (5) ◽  
pp. 144
Author(s):  
David C. Hendrickson ◽  
Peter W. Rodman
Keyword(s):  
Strategic Assessment
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