America Adrift: A Strategic Assessment

1996 ◽  
Vol 75 (5) ◽  
pp. 144
Author(s):  
David C. Hendrickson ◽  
Peter W. Rodman
Keyword(s):  
1998 ◽  
Author(s):  
Khalid M. Al-Saud ◽  
Darrell Sims ◽  
Jack Dees

2005 ◽  
Vol 80 (3) ◽  
pp. 921-939 ◽  
Author(s):  
Ed O'Donnell ◽  
Joseph J. Schultz

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.


Author(s):  
Camila Soares Henrique Fontenele Garcia ◽  
Rosário Macário ◽  
Ezequiel Dantas de Araújo Girão Menezes ◽  
Carlos Felipe Grangeiro Loureiro

2018 ◽  
Vol 10 (10) ◽  
pp. 3747
Author(s):  
Robert Gibson ◽  
Karine Péloffy ◽  
Meinhard Doelle

Canada is preparing to initiate a challenging, but potentially ground-breaking, strategic assessment on the implications of its climate change mitigation commitments for project assessments. The strategic assessment is immediately needed to provide project-level guidance for decision makers who will be required under new federal legislation to consider the extent to which each assessed project “contributes to sustainability” and “hinders or contributes to” meeting Canada’s climate commitments. However, Canada, like many other countries, has not yet translated its Paris Agreement climate commitments into an adequate suite of specific policies, pathways, budgets, and other directives for compliance. Consequently, the climate commitments’ strategic assessment will need to play a fully strategic role—in policy development as well as policy interpretation and elaboration for assessment purposes. This paper outlines the key considerations and required steps for a strategic assessment that fills the policy gap between Paris and projects, and develops guidance centred on a suite of tests for evaluating proposed major projects that may have important effects on Canada’s prospects for meeting its climate commitments.


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