How to describe your inquiry process: The method section.

This paper is an analysis of the most important mathematical aspects of medical diagnosis: logical probability, rationality and decision theory, gambling models, pattern analysis, hazy and fuzzy subsets theory and, finally, the stochastic inquiry process.

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Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures

Accounting Horizons ◽

10.2308/horizons-18-101 ◽

2020 ◽

Vol 34 (3) ◽

pp. 153-167

Author(s):

John R. Lauck ◽

Stephen J. Perreault ◽

Joseph R. Rakestraw ◽

James S. Wainberg

Keyword(s):

Best Practices ◽

Audit Quality ◽

Self Regulation ◽

Data Availability ◽

Audit Committees ◽

External Auditors ◽

Extant Literature ◽

Psychological Theories ◽

Inquiry Process ◽

The Impact

SYNOPSIS Auditing standards require external auditors to inquire of client-employees regarding their knowledge of actual or suspected fraud (PCAOB 2010b; AICPA 2016). However, the extant literature provides little guidance on practical methods that auditors can employ to increase the likelihood of fraud disclosure and improve audit quality. Drawing upon best practices in the whistleblowing literature and psychological theories on self-regulation, we experimentally test the efficacy of two practical strategies that auditors can employ during the fraud inquiry process: actively promoting statutory whistleblower protections and strategically timing their fraud inquiries. Our results indicate that auditors are more likely to elicit client-employee fraud disclosures by actively promoting statutory whistleblower protections and strategically timing the fraud inquiry to take place in the afternoon, when client-employee self-regulation is more likely to be depleted. These two audit inquiry strategies should be of considerable interest to audit practitioners, audit committees, and those concerned with improving audit quality. Data Availability: From the authors by request.

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Moving Away from Category Exclusivity Deals to Sponsorship Activation Platforms: The Case of the Ryder Cup

Sustainability ◽

10.3390/su13031151 ◽

2021 ◽

Vol 13 (3) ◽

pp. 1151

Author(s):

Yunchao Bai ◽

Brian H. Yim ◽

John Breedlove ◽

James J. Zhang

Keyword(s):

United States ◽

Social Media ◽

Financial Services ◽

Case Analysis ◽

The United States ◽

Brand Awareness ◽

Inquiry Process ◽

Standard Life ◽

The Uk ◽

Collaborative Efforts

As a biennial event, the Ryder Cup is a men’s golf competition between teams from Europe and the United States. Ernst & Young (EY) and Standard Life Investments (SLI), who are in same business category (i.e., financial services), have served as official partners of the event in recent years. While the two firms are willing to move away from the traditional sponsorship practices of category exclusivity deals, both have been able to achieve significant success through their collaborative efforts in activating their sponsorships. This is a new, fascinating phenomenon in both sponsorship concept and practice. Through an exploratory inductive inquiry process, in this study we conduct a case analysis by examining the sponsorship activations of EY and SLI at the 2014 Ryder Cup event held in the UK. The findings demonstrate that social media plays an impactful role in the companies’ ability to engage target audiences. EY used the Ryder Cup captain as a brand ambassador, who embodied its sponsorship theme of leadership and teamwork. SLI focused on running advertising campaigns to build company image and increase brand awareness.

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