From Self-Regulation to Public Oversight: A Literature Synthesis of 30 Years of Research on U.S. Audit Regulation

2014 ◽  
Author(s):  
Lukas Loehlein ◽  
Anke MMMig
Keyword(s):  
Self Regulation ◽  
Literature Synthesis ◽  
Audit Regulation ◽  
Public Oversight

scholarly journals A Synthesis of Information on Regulation, Organization and Methodology of Audit in the EU Countries

2020 ◽  
pp. 39-65
Author(s):  
V. PANTELEIEV
Keyword(s):  
Quality Control ◽  
Audit Quality ◽  
Market Mechanism ◽  
The Body ◽  
Eu Countries ◽  
Literary Sources ◽  
Audit Regulation ◽  
Main Components ◽  
Audit Activity ◽  
Public Oversight

            The paper sums up documents on the legal and practical framework for the regulation of audit, quality control of audit services and public oversight audit all countries of EU. For more than a quarter of a century, an understanding and approval practice of providing audit services has been formed in Ukraine. As an important element of the market mechanism, an audit involves expressing the reasoned opinion of an independent, qualified professional about the entity's financial statements. The time requirement is the use by regulators of new, modern audit techniques. Audit development in Ukraine always goes hand in hand with the study and use of positive audit experience in market economy countries. The main components of such techniques are certain procedures for auditing, quality control of audit services and public oversight bodies. The paper on legal acts and literary sources summarizes the legal and the best practices of audit regulation, quality control of audit services and public oversight bodies in all EU countries (currently 28). The tendencies of organization and regulation of audit activity, variants of influence on the quality of audit services, as well as application of state and non-governmental levers of forming the body of public supervision are indicated. A critical attitude to the regulation of audit, organization and methods of audit in Ukraine is justified. Conclusions are drawn and prospects for further research are outlined.

scholarly journals Dynamics and Limits of Regulatory Privatization: Reorganizing audit oversight in Russia

2019 ◽  
Vol 40 (8) ◽  
pp. 1217-1239 ◽  
Author(s):  
Anna Alon ◽  
Andrea Mennicken ◽  
Anna Samsonova-Taddei
Keyword(s):  
Self Regulation ◽  
Peer Reviews ◽  
Business Regulation ◽  
Role Of The State ◽  
The Face ◽  
Key Sites ◽  
Financial Oversight ◽  
Legitimacy Crisis ◽  
Public Oversight

Accounting and auditing are often cited as key sites where business regulation has been privatized, globalized and neoliberalized. Yet, these sites have also undergone a legitimacy crisis in recent years, marked by a shift from self-regulation to increased public oversight. This paper investigates these developments by reference to the evolution of a public/private audit oversight regime (audit of the auditors) in Russia. We show how, in the early stages of post-Soviet reforms, old state-administered forms of financial oversight were replaced with market-oriented arrangements (peer reviews) offered by newly founded private professional accountancy associations as a service to their members. Fifteen years later, the process of regulatory privatization culminated in a reinvigoration of public authority. Our longitudinal analysis highlights the pivotal role of the state in the liberalization of governance by showing how audit oversight privatization was not only enabled by, but also provided a condition for, the strengthening of government actors. We introduce the term ‘legislative layering’ to denote the mechanism that enabled public actors to redeploy themselves in the face of the rising market logic to ensure continuity in their regulatory objectives.

Self-Regulation and the Writing Process: Enhancing the Performance of Students With Language and Learning Difficulties

2009 ◽  
Vol 16 (1) ◽  
pp. 28-36 ◽  
Author(s):  
Gary A. Troia
Keyword(s):  
Writing Process ◽  
Self Regulation ◽  
Learning Difficulties ◽  
Evidence Based ◽  
Struggling Learners ◽  
Evidence Based Practices

Abstract This article first provides an overview of components of self-regulation in writing and specific examples of each component are given. The remainder of the article addresses common reasons why struggling learners experience trouble with revising, followed by evidence-based practices to help students revise their papers more effectively.

Respiratory Sinus Arrhythmia During Sleep and Waking

2019 ◽  
Vol 33 (1) ◽  
pp. 1-12 ◽  
Author(s):  
Elizabeth M. Stoakley ◽  
Karen J. Mathewson ◽  
Louis A. Schmidt ◽  
Kimberly A. Cote
Keyword(s):  
Individual Differences ◽  
Respiratory Sinus Arrhythmia ◽  
Slow Wave Sleep ◽  
Self Regulation ◽  
Nrem Sleep ◽  
Sinus Arrhythmia ◽  
Affective Style ◽  
Waking State ◽  
Optimal Period ◽  
The Stability

Abstract. Resting respiratory sinus arrhythmia (RSA) is related to individual differences in waking affective style and self-regulation. However, little is known about the stability of RSA between sleep/wake stages or the relations between RSA during sleep and waking affective style. We examined resting RSA in 25 healthy undergraduates during the waking state and one night of sleep. Stability of cardiac variables across sleep/wake states was highly reliable within participants. As predicted, greater approach behavior and lower impulsivity were associated with higher RSA; these relations were evident in early night Non-REM (NREM) sleep, particularly in slow wave sleep (SWS). The current research extends previous findings by establishing stability of RSA within individuals between wake and sleep states, and by identifying SWS as an optimal period of measurement for relations between waking affective style and RSA.

Parasympathetic Concomitants of Habitual, Spontaneous, and Instructed Emotional Suppression

2017 ◽  
Vol 31 (2) ◽  
pp. 78-89 ◽  
Author(s):  
Asmir Gračanin ◽  
Igor Kardum ◽  
Jasna Hudek-Knežević
Keyword(s):  
Negative Emotion ◽  
Self Regulation ◽  
Experimental Manipulation ◽  
Task Demands ◽  
Self Control ◽  
Integration Model ◽  
Sinus Arrhythmia ◽  
Emotional Suppression ◽  
Emotion Experience ◽  
Similar Relation

Abstract. The neurovisceral integration model proposes that different forms of self-regulation, including the emotional suppression, are characterized by the activation of neural network whose workings are also reflected in respiratory sinus arrhythmia (RSA). However, most of the previous studies failed to observe theoretically expected increases in RSA during emotional suppression. Even when such effects were observed, it was not clear whether they resulted from specific task demands, a decrease in muscle activity, or they were the consequence of more specific self-control processes. We investigated the relation between habitual or trait-like suppression, spontaneous, and instructed suppression with changes in RSA during negative emotion experience. A modest positive correlation between spontaneous situational and habitual suppression was observed across two experimental tasks. Furthermore, the results showed greater RSA increase among participants who experienced higher negative affect (NA) increase and reported higher spontaneous suppression than among those with higher NA increase and lower spontaneous suppression. Importantly, this effect was independent from the habitual suppression and observable facial expressions. The results of the additional task based on experimental manipulation, rather than spontaneous use of situational suppression, indicated a similar relation between suppression and RSA. Our results consistently demonstrate that emotional suppression, especially its self-regulation component, is followed by the increase in parasympathetic activity.

From Bi-Dimensionality to Uni-Dimensionality in Self-Report Questionnaires

2020 ◽  
pp. 1-14 ◽  
Author(s):  
Bjarne Schmalbach ◽  
Markus Zenger ◽  
Michalis P. Michaelides ◽  
Karin Schermelleh-Engel ◽  
Andreas Hinz ◽  
...  
Keyword(s):  
Factor Model ◽  
Common Factor ◽  
Self Regulation ◽  
Model Fit ◽  
Self Report ◽  
External Criterion ◽  
Common Factor Model ◽  
Random Intercept ◽  
Using Data ◽  
Core Self

Abstract. The common factor model – by far the most widely used model for factor analysis – assumes equal item intercepts across respondents. Due to idiosyncratic ways of understanding and answering items of a questionnaire, this assumption is often violated, leading to an underestimation of model fit. Maydeu-Olivares and Coffman (2006) suggested the introduction of a random intercept into the model to address this concern. The present study applies this method to six established instruments (measuring depression, procrastination, optimism, self-esteem, core self-evaluations, and self-regulation) with ambiguous factor structures, using data from representative general population samples. In testing and comparing three alternative factor models (one-factor model, two-factor model, and one-factor model with a random intercept) and analyzing differential correlational patterns with an external criterion, we empirically demonstrate the random intercept model’s merit, and clarify the factor structure for the above-mentioned questionnaires. In sum, we recommend the random intercept model for cases in which acquiescence is suspected to affect response behavior.

I Want to Be Like You

2012 ◽  
Vol 43 (3) ◽  
pp. 115-126 ◽  
Author(s):  
Christina Matschke ◽  
Kai Sassenberg
Keyword(s):  
Social Identity ◽  
Identity Development ◽  
Self Regulation ◽  
Active Role ◽  
Social Identification ◽  
Social Self ◽  
Approach And Avoidance ◽  
Internal Motivation ◽  
Avoidance Strategies ◽  
Social Identity Development

Entering a new group provides the potential of forming a new social identity. Starting from self-regulation models, we propose that goals (e.g., internal motivation to enter the group), strategies (e.g., approach and avoidance strategies), and events (e.g., the group’s response) affect the development of the social self. In two studies we manipulated the group’s response (acceptance vs. rejection) and assessed internal motivation as well as approach and avoidance strategies. It was expected, and we found, that when newcomers are accepted, their use of approach strategies (but not avoidance strategies) facilitates social identification. In line with self-completion theory, for highly internally motivated individuals approach strategies facilitated social identification even upon rejection. The results underline the active role of newcomers in their social identity development.

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