scholarly journals Does considering key audit matters affect auditor judgment performance?

2019 ◽  
Vol 17 (1) ◽  
pp. 196-210 ◽  
Author(s):  
Nicole V. S. Ratzinger-Sakel ◽  
Jochen C. Theis
Keyword(s):  
Auditor Judgment ◽  
Goodwill Impairment ◽  
Independent Variables ◽  
Moral Licensing ◽  
Reporting Requirement ◽  
Dependent Variables ◽  
Testing Case ◽  
Client Pressure ◽  
The Impact ◽  
Two Independent Variables

This study examines the impact of considering key audit matters (KAM) on auditor judgment performance. This study uses a 2×2 between-subjects experiment based on a goodwill impairment testing case with 73 auditors. The two independent variables KAM consideration (present vs. absent) and client pressure (high vs. low) are manipulated. As dependent variables, skeptical judgment and action as different facets of auditor judgment performance are used. The results suggest that auditors exhibit significantly less skeptical judgment when KAM consideration is present than when KAM consideration is absent. This implies that, when considering KAM, auditors are more willing to acquiesce to their clients’ desired accounting treatments due to moral licensing. By showing that KAM consideration leads to less skeptical judgment, it can be documented that the new KAM reporting requirement, intended to improve the communicative value of the auditor’s report for users (IAASB, 2012), comes at the expense of auditor judgment performance. As in every experiment, the risk that the results are case-specific has to be acknowledged.

scholarly journals Changes in Incisor Third-Order Inclination Resulting from Vertical Variation in Lingual Bracket Placement

2009 ◽  
Vol 79 (4) ◽  
pp. 747-754 ◽  
Author(s):  
Michael Knösel ◽  
Klaus Jung ◽  
Liliam Gripp-Rudolph ◽  
Thomas Attin ◽  
Rengin Attin ◽  
...  
Keyword(s):  
Null Hypothesis ◽  
Interindividual Variation ◽  
Occlusal Plane ◽  
Third Order ◽  
Vertical Variation ◽  
Independent Variables ◽  
The Third ◽  
Dependent Variables ◽  
Incisor Inclination ◽  
The Impact

Abstract Objective: To test the null hypothesis that third-order measurements are not correlated to lingual incisor features seen on radiographs. Material and Methods: The lateral headfilms of 38 untreated, norm-occlusion subjects without incisor abrasions or restorations were used for third-order measurements of upper and lower central incisors and assessment of the inclination of four sites suitable for lingual bracket placement with reference to the occlusal plane perpendicular. Lingual sections were determined by the tangents at the incisal fossa (S1), at the transition plateau between incisal fossa and the cingulum (S2), by a constructed line reaching from the incisal tip to the cingulum (S3), and by a tangent at the cingulum convexity (S4). Third-order angles were also assessed on corresponding dental casts using an incisor inclination gauge. Regression analysis was performed using the third-order measurements of both methods as the dependent variables and the inclination of the lingual enamel sections (S1, S2, S3, S4) as the independent variables. Results: The null hypothesis was rejected. For the most common bracket application sites located on the lingual shovel (S1 and S2), third-order inclination changes of 0.4–0.7 degrees are expected for each degree of change in the inclination of the lingual surface. The impact of bracket placement errors on third-order angulation is similar between sections S1 and S2 and the cingulum convexity (S4). Section S3 proved to be least affected by interindividual variation. Conclusion: The third-order measurements are correlated to lingual incisor features. Accordingly, third-order changes resulting from variation in lingual bracket placement can be individually predicted from radiographic assessments.

scholarly journals PENGARUH REVIU RKA-K/L OLEH APIP TERHADAP EFISIENSI ALOKASI ANGGARAN KEMENTERIAN AGAMA

2019 ◽  
Vol 1 (1) ◽  
pp. 12
Author(s):  
Edy Effendi ◽  
Muhammad Imron
Keyword(s):  
Linear Regression ◽  
Simple Linear Regression ◽  
Independent Variables ◽  
Dependent Variables ◽  
Before And After ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

Research on the role of the APIP review of the Ministry/agency Work Plan and Budget document to determine the impact on the efficiency of ministry/agency spending (case study at the Ministry of Religion). The method used in this study uses simple linear regression with dummy. The use of linear regression is used to examine the relationship between independent variables (certain types of expenditure) and dependent variables (total expenditure). Whereas, dummy is used to find out before and after the APIP review is done. Throughout the author's search, this research has never been done. Based on the results of linear regression obtained, the APIP review significantly had a positive effect on official travel expenditure and honorarium but did not significantly affect building spending and equipment. Abstrak   Penelitian atas peran reviu APIP atas dokumen Rencana Kerja dan Anggaran Kementerian Negara/Lembaga untuk mengetahui dampaknya terhadap efisiensi belanja kementerian/lembaga (studi kasus pada Kementerian Agama). Metode yang digunakan dalam penelitian ini menggunakan regresi linier sederhana dengan dummy. Penggunaan regresi liner digunakan untuk meneliti hubungan antara variable independen (jenis belanja tertentu) dan variable dependen (total belanja). Sedangkan, dummy digunakan untuk mengetahui sebelum dan setelah reviu APIP dilakukan. Sepanjang penelusuran penulis, penelitian ini belum pernah dilakukan. Berdasarkan hasil regresi linier diperoleh, reviu APIP signifikan berpengaruh positif terhadap  belanja perjalanan dinas dan honorarium tetapi tidak signifikan berbengaruh terhadap belanja gedung dan alat.

scholarly journals The Impact of Physical Environment and Regional Image on Tourist’s Experiential Values and Feelings: An Example of Nanzhuang Area in Taiwan

2015 ◽  
Vol 10 (11) ◽  
pp. 94
Author(s):  
Shwu-Ing Wu ◽  
Li Chia Huang
Keyword(s):  
Significant Influence ◽  
Physical Environment ◽  
High Frequency ◽  
Low Frequency ◽  
Equation Modeling ◽  
Independent Variables ◽  
Frequency Group ◽  
Experiential Value ◽  
The Impact ◽  
Two Independent Variables

With the booming global tourism activities, many countries around the world are actively promoting regional tourism. Thus, understanding the tourists’ needs is important in developing tourism promotion strategies. With Nanzhuang Township, Miaoli County as the case study, this paper discusses the influence of the two independent variables, the tangible physical environment and the intangible regional image, tourists’ experiential value and the feelings after tourism. This study conducted a questionnaire survey on tourists who have visited Nanzhuang Township, Miaoli County, by convenience sampling, in order to construct the model of regional experience marketing effect. A total of 743 effective samples were retrieved. After analysis by structural equation modeling (SEM), it is found that: (1) the physical environment has a positive and significant influence on the tourists’ experiential value; (2) regional image has a positive and significant influence on the tourist’s experiential value; (3) the experiential value has a positive and significant influence on satisfaction; (4) satisfaction has a positive and significant influence on trust and commitment; (5) trust has no significant influence on commitment. Regarding the two independent variables, regional image has more influence. In addition, after comparing the group models by clustering with the high and low frequency of the number of visits, it is found that there are some differences between the high frequency group and the low frequency group, where the regional image of the high frequency group has a greater influence on the experiential value and the physical environment of the low frequency group has a greater influence on the experiential value. The findings can serve as reference for the local government and the tourism operators to develop regional marketing strategies.

Effect of direct and indirect contact with mental illness on dangerousness and social distance

2017 ◽  
Vol 64 (2) ◽  
pp. 112-119 ◽  
Author(s):  
Minhwa Lee ◽  
Mikyung Seo
Keyword(s):  
Mental Illness ◽  
Standard Deviation ◽  
Interaction Effect ◽  
Social Distance ◽  
Direct Contact ◽  
Indirect Contact ◽  
Independent Variables ◽  
Main Effect ◽  
Dependent Variables ◽  
Two Independent Variables

Background: This study is based on the contact hypothesis that contact with mental illness is the most effective anti-stigma strategy. Aims: This study aims to analyze which form of contact can most effectively decrease the dangerousness and social distance associated with schizophrenia, depression and alcoholism. Method: In total, 573 Korean adults ( Mage = 43.71 years, standard deviation ( SD) = 13.41; 54.1% male, 45.9% female) were surveyed about randomly assigned vignettes of schizophrenia, depression and alcoholism. The participants were questioned on the dangerousness and social distance associated with the assigned vignette, as well as direct and indirect contact experience with the mental illness. Two-way analysis of variance (ANOVA) was used to determine the main effect and interaction effect that the type of mental illness and contact experience have on the two dependent variables (dangerousness and social distance). Results: The findings show that the type of mental illness has a significant main effect on dangerousness and social distance, but contact type only has a significant main effect on social distance. Moreover, the two independent variables (mental illness subtype and contact experience) have an interaction effect on two dependent variables (dangerousness and social distance). Therefore, the anti-stigma effect of contact varies according to the type of mental illness. Conclusion: Our findings suggest that appropriate anti-stigma strategies are required for each type of mental illness. Considering that opportunities for direct contact with persons with mental illness are highly limited, it is necessary to actively utilize indirect contact.

Optimal Coordination of DOCR for Radial Distribution Systems in Presence of TCSC

2016 ◽  
Vol 7 (2) ◽  
pp. 311
Author(s):  
Lazhar Bougouffa ◽  
Abdelaziz Chaghi
Keyword(s):  
Distribution System ◽  
Distribution Systems ◽  
Operating Time ◽  
Pso Algorithm ◽  
Independent Variables ◽  
Dial Setting ◽  
Optimal Coordination ◽  
Protective Relays ◽  
The Impact ◽  
Two Independent Variables

<p>Protective relays coordination is the process of determining the exact relay settings such that the relay closes to the fault would operates faster than other relays. The operating time of each relay depends on two independent variables called Pickup current (Ip) and Time Dial Setting (TDS). In this paper, a PSO algorithm has been presented to determine the coordination of Directional Over-Current Relays (DOCRs) in presence of multi-system FACTS devises. From the simulation result and analysis, the impact of TCSC location in the in 33-bus distribution system on Directional Over-Current Relays has been observed on the optimal relays settings as well as the effectiveness of the proposed algorithm in finding optimal coordination of directional over-current relays.</p>

An Investigation of the Effect of Latency on the Operator’s Trust and Performance for Manual Multi-robot Teleoperated Tasks

2017 ◽  
Vol 61 (1) ◽  
pp. 390-394 ◽  
Author(s):  
Hunter Rogers ◽  
Amro Khasawneh ◽  
Jeffery Bertrand ◽  
Kapil Chalil Madathil
Keyword(s):  
Confidence Level ◽  
Search And Rescue ◽  
The Other ◽  
Repeated Measure ◽  
Independent Variables ◽  
Subjective Workload ◽  
Dependent Variables ◽  
Independent Variable ◽  
And Performance ◽  
Two Independent Variables

Latency is an important factor when conducting teleoperated missions. This study investigates the effects of latency on a set of dependent variables: performance (measured by time and number of errors), subjective workload, trust, and usability. These measures were tested in a simulated search-and-rescue mission over two levels of two independent variables. One independent variable was the number of robots – one or two (within-subject), and the other independent variable was latency – simulations with and without latency (between-subject.) The significant effect of the independent variables on the dependent variables were checked using repeated measure two-way ANOVA with a confidence level of 95%. The data determined any significant effects that latency and/or the number of robots had on such factors as errors, dependability, reliability, harmful outcomes, temporal demand, and frustration.

scholarly journals PENGARUH KONFLIK KERJA DAN STRES KERJA TERHADAP TURNOVER INTENTION PEGAWAI MADRASAH ALIYAH ASWAJ AMBUNTEN

2021 ◽  
Vol 2 (1) ◽  
pp. 43-49
Author(s):  
Mohammad Rofik
Keyword(s):  
Work Stress ◽  
Turnover Intention ◽  
Total Population ◽  
Independent Variables ◽  
Work Conflict ◽  
Dependent Variables ◽  
Saturated Sample ◽  
Data Collection Technique ◽  
A Company ◽  
Two Independent Variables

This research was conducted to find out why employees perform Turnover Intention. This study was conducted on employees who work at Madrasah Aliyah Aswaj Ambunten Timur. Turnover Intention is defined as the intensity of employees who want to resign from a company or institution where they work. There are two independent variables in this study, namely work conflict and work stress. The data collection technique used a questionnaire with several indicators of independent and dependent variables. The sample in this study used a saturated sample where the total population was the same as the number of samples, namely 47 employees.

scholarly journals MOTIVES, OBSESSION WITH DEATH AND BEHAVIORAL INTENTIONS IN DARK TOURISM

TEME ◽  
2019 ◽  
pp. 455
Author(s):  
Darko Dimitrovski ◽  
Maja Luković ◽  
Vladimir Senić
Keyword(s):  
Behavioral Intention ◽  
Behavioral Intentions ◽  
Emotional Response ◽  
Dark Tourism ◽  
Independent Variables ◽  
Dependent Variables ◽  
Historic Significance ◽  
The Impact ◽  
Potential Moderator ◽  
Significant Moderator

Dark tourism varies in form from other types of tourism in that it involves visiting tragic sites or sites where death of historic significance occurred. This study explores the influence of the main motivators on behavioral intentions of those visiting dark tourism events by examining the impact of learning, socialization, relaxation and escape, emotional response and novelty on behavioral intentions, whilst variable death obsession is set as potential moderator of interdependence between independent variables and dependent variables. The findings suggest that learning, emotional response and novelty have a statistically significant impact on behavioral intentions, while death obsession is not seen as significant moderator. Purpose of research was to determine if death obsession as psychological trait have any influence on relation between motivation and behavioral intention in dark tourism event context.

scholarly journals PENGARUH DEBT TO EQUITY RATIO DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN RETURN ON EQUITY SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2016-2018

2020 ◽  
Vol 6 (1) ◽  
pp. 15-29
Author(s):  
Indah Khairunnisa ◽  
Mismiwati Mismiwati ◽  
Bunga Mar’atush Shalihah
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Return On Equity ◽  
Book Value ◽  
Independent Variables ◽  
Company Value ◽  
Dependent Variables ◽  
Equity Ratio ◽  
Intervening Variables ◽  
Two Independent Variables

The Study investigated the influence of Debt to Equity Ratio and Firm Size on Firm Value with Return On Equity as intervening variables in Jakarta Islamic Index (JII) in 2016-2018. This study uses two independent variables that Debt to Equity Ratio and Firm Size. The dependent variables used in this study is the Company Value with indicators of Price to Book Value. While the intervening variable used in this study is Return On Equity. The result showed that there was a positive and significant effect Debt to Equity Ratio on Return On Equity. There was a negative and not significant Firm Size on Return On Equity. Debt to Equity Ratio has no significant effect on Firm Value. Firm Size has no significant effect on Firm Value. There wasa positive and significant effect Return On Equity on Firm Value. Return On Equity is mediating the effect of Debt to Equity Ratio on Firm Value (Partial Mediation). Return On Equity is mediating the effect of Firm Size on Firm Value (Partial Mediation).

scholarly journals Impact of Humor Advertising on Brand Purchase Strategy

2019 ◽  
Vol 12 (1) ◽  
pp. 60-70
Author(s):  
Amin Palikhe
Keyword(s):  
Data Analysis ◽  
Purchase Intention ◽  
Brand Attitude ◽  
Test Results ◽  
Huge Amount ◽  
Independent Variables ◽  
Descriptive Research ◽  
Dependent Variables ◽  
Independent Variable ◽  
The Impact

   The humor advertisement is important for every types of marketer. The main aim of the study is to analyze the impact of humor advertisement on the brand purchasing strategy of consumers. This study used descriptive research design by testing the hypothesis with dependent and independent variables. The questionnaire based survey has been undertaken upon the sample of 136 respondents. Furthermore, data analysis has been carried forward with the help of SPSS through regression and correlation. The results reveal that there is no significant relationship exists between the independent variable (humor advertisement) and the dependent variables (brand attitude, brand memories, purchase intention). There is low correlation between humor advertisement and brand attitude that shows p<0.1. Industries have been spending huge amount of money on humor advertisement but the study has also revealed that there is no significant changes in brand purchase strategy of consumer by appealing humor advertising. Test results of correlation and regression shows that humor advertisement can’t make brand purchase strategy. Therefore study of consumer behavior is important to create brand purchase strategy and spending nature of consumer towards advertised products.

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