The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments

2017 ◽  
Vol 92 (5) ◽  
pp. 117-142 ◽  
Author(s):  
Christopher Koch ◽  
Steven E. Salterio
Keyword(s):  
Motivated Reasoning ◽  
Auditor Judgment ◽  
Two Factors ◽  
Aggressive Accounting ◽  
Client Management ◽  
Client Pressure ◽  
The Individual ◽  
Different Levels

ABSTRACT This paper examines how auditors' judgments about accounting policies may differ when experiencing different levels of affinity for client management and facing different levels of pressure from client management. The theory of motivated reasoning is employed to analyze the effects of these two factors that should lead individual auditors to adopt as a directional goal the acceptance of client management's aggressive accounting. Accordingly, we predict and find that auditors experiencing greater client affinity and facing explicit client pressure suggest lower adjustments to clients' aggressive accounting, consistent with motivated reasoning's goal-related predictions. But our study goes further and investigates also how auditors react when motivated reasoning theory's “reasonableness constraint” is potentially violated by auditors who perceive excessive client pressure. We predict and find, consistent with the individual auditor's “reasonable constraint” being triggered in at least some auditors, that perception of client pressure intensity leads those auditors to propose larger adjustments to client accounting. To support our findings, we re-analyze the data from a prior motivated reasoning audit experiment, replicate that study's reported directional goal results employing methods used in this study and, in addition, find similar results to those found in this study for increased client pressure intensity on auditor judgment.

Implications of Person Fluctuation for the Stability and Validity of Test Scores

Methodology ◽  
2006 ◽  
Vol 2 (4) ◽  
pp. 142-148 ◽  
Author(s):  
Pere J. Ferrando
Keyword(s):  
Item Response ◽  
Test Scores ◽  
Temporal Stability ◽  
Person Fit ◽  
Item Parameters ◽  
Individual Trait ◽  
The Stability ◽  
The Individual ◽  
Different Levels ◽  
Fluctuation Model

In the IRT person-fluctuation model, the individual trait levels fluctuate within a single test administration whereas the items have fixed locations. This article studies the relations between the person and item parameters of this model and two central properties of item and test scores: temporal stability and external validity. For temporal stability, formulas are derived for predicting and interpreting item response changes in a test-retest situation on the basis of the individual fluctuations. As for validity, formulas are derived for obtaining disattenuated estimates and for predicting changes in validity in groups with different levels of fluctuation. These latter formulas are related to previous research in the person-fit domain. The results obtained and the relations discussed are illustrated with an empirical example.

Value-driven issues throughout the development of sociological theory

2020 ◽  
pp. 147-160
Author(s):  
Gulbarshyn Chepurko ◽  
Valerii Pylypenko
Keyword(s):  
Social Interactions ◽  
Social System ◽  
Sociological Theory ◽  
Social Scientists ◽  
Social Sphere ◽  
Technological Advances ◽  
The Social ◽  
The Individual ◽  
Different Levels

The paper examines and compares how the major sociological theories treat axiological issues. Value-driven topics are analysed in view of their relevance to society in times of crisis, when both societal life and the very structure of society undergo dramatic change. Nowadays, social scientists around the world are also witnessing such a change due to the emergence of alternative schools of sociological thought (non-classical, interpretive, postmodern, etc.) and, subsequently, the necessity to revise the paradigms that have been existed in sociology so far. Since the above-mentioned approaches are often used to address value-related issues, building a solid theoretical framework for these studies takes on considerable significance. Furthermore, the paradigm revision has been prompted by technological advances changing all areas of people’s lives, especially social interactions. The global human community, integral in nature, is being formed, and production of human values now matters more than production of things; hence the “expansion” of value-focused perspectives in contemporary sociology. The authors give special attention to collectivities which are higher-order units of the social system. These units are described as well-organised action systems where each individual performs his/her specific role. Just as the role of an individual is distinct from that of the collectivity (because the individual and the collectivity are different as units), so too a distinction is drawn between the value and the norm — because they represent different levels of social relationships. Values are the main connecting element between the society’s cultural system and the social sphere while norms, for the most part, belong to the social system. Values serve primarily to maintain the pattern according to which the society is functioning at a given time; norms are essential to social integration. Apart from being the means of regulating social processes and relationships, norms embody the “principles” that can be applied beyond a particular social system. The authors underline that it is important for Ukrainian sociology to keep abreast of the latest developments in the field of axiology and make good use of those ideas because this is a prerequisite for its successful integration into the global sociological community.

Embodying the culture of achievement: Culture between illness and perfection is a ‘thin line’ – obtaining the ideal female body as an act of achievement

2021 ◽  
pp. 1354067X2110040
Author(s):  
Josefine Dilling ◽  
Anders Petersen
Keyword(s):  
Experimental Study ◽  
Human Body ◽  
Female Body ◽  
The Body ◽  
Thin Line ◽  
Complex Processes ◽  
The Individual ◽  
Different Levels ◽  
The Ideal ◽  
Body Ideals

In this article, we argue that certain behaviour connected to the attempt to attain contemporary female body ideals in Denmark can be understood as an act of achievement and, thus, as an embodiment of the culture of achievement, as it is characterised in Præstationssamfundet, written by the Danish sociologist Anders Petersen (2016) Hans Reitzels Forlag . Arguing from cultural psychological and sociological standpoints, this article examines how the human body functions as a mediational tool in different ways from which the individual communicates both moral and aesthetic sociocultural ideals and values. Complex processes of embodiment, we argue, can be described with different levels of internalisation, externalisation and materialisation, where the body functions as a central mediator. Analysing the findings from a qualitative experimental study on contemporary body ideals carried out by the Danish psychologists Josefine Dilling and Maja Trillingsgaard, this article seeks to anchor such theoretical claims in central empirical findings. The main conclusions from the study are used to structure the article and build arguments on how expectations and ideals expressed in an achievement society become embodied.

A contingency perspective on learning and instruction in physical education

2021 ◽  
pp. 1356336X2098588
Author(s):  
Jonas Wibowo ◽  
Ben Dyson
Keyword(s):  
Physical Education ◽  
Learning Processes ◽  
Methodological Issues ◽  
Unit Of Analysis ◽  
Contingency Perspective ◽  
Two Factors ◽  
The Individual ◽  
Teaching Learning ◽  
The Relationship ◽  
Learning And Instruction

In this article, we focus on the contingency between learning and instruction in physical education (PE). We argue that the complex interconnectedness of teachers’ instruction and students’ learning processes should be studied using a unit of analysis that expresses the relationship between the two factors. A contingency perspective foregrounds the individual differences between different learners and how a teacher regards these differences. Furthermore, it has the potential to provide a precise lens for empirical research on how the students’ situations shape the evolution of the teaching--learning process. Based on scaffolding research and adaptive teaching research, which draws on socio-constructivist foundations, we call this unit of analysis ‘contingency’. We outline a framework of research that suggests depicting contingency dimensions, respective instructional continua, and contingency rules when investigating contingency in PE. Furthermore, autonomy as a core contingency dimension for PE and methodological issues will be discussed.

The Determinants and Consequences of Accurate Beliefs About Childhood Vaccinations

2017 ◽  
Vol 47 (3) ◽  
pp. 628-649 ◽  
Author(s):  
Mark R. Joslyn ◽  
Steven M. Sylvester
Keyword(s):  
Educational Attainment ◽  
Survey Data ◽  
Party Identification ◽  
Motivated Reasoning ◽  
Parental Choice ◽  
Practical Significance ◽  
The Public ◽  
Policy Attitudes ◽  
The Individual ◽  
The Impact

In this article, we examine the individual predictors that are responsible for accurate beliefs about the link between vaccinations and autism. We then show how these beliefs affect policy preferences about vaccines. We derive two hypotheses from motivated reasoning theory and test these on national survey data from Gallup and CBS News. Republicans were less likely to report accurate beliefs than Democrats. In addition, educational attainment modified the impact of party identification. The gap between Republicans and Democrats in likelihood of reporting accurate beliefs was largest among the most educated portion of the public. Finally, we show that accurate beliefs about vaccines, independent of statistical controls, are important predictors of policy attitudes about unvaccinated children attending public school and parental choice about the decision to vaccinate. We discuss the theoretical and practical significance of these findings.

A systemic method of investigating the development of human potential: the individual as an economic and social actor

2021 ◽  
pp. 41
Author(s):  
Maria Fedorova
Keyword(s):  
Economic System ◽  
Human Development ◽  
The State ◽  
Human Potential ◽  
Social Actor ◽  
Social Responsibilities ◽  
The Individual ◽  
Different Levels

The article argues that considering the individual as an economic and social actor in a socio-economic System makes it possible to look into various aspects of human development at different levels in interrelation. The main indicators of the economic and social subsystems are analyzed, which characterize the development of human potential in Russia in the period 2010-2019. A number of measures for the development of social responsibilities of the state, charity and volunteering have been substantiated.

What stops creative employees to implement ideas? Individual culture value orientation perspective

2017 ◽  
Vol 30 (6) ◽  
pp. 872-887 ◽  
Author(s):  
Hongli Wang
Keyword(s):  
Power Distance ◽  
Value Orientation ◽  
Value Orientations ◽  
High Tech ◽  
Content Type ◽  
Individual Culture ◽  
Two Factors ◽  
The Individual ◽  
Individual Value ◽  
The Impact

Purpose Creativity itself does not necessarily lead to idea implementation. The purpose of this paper is to deeply understand the impact of the individual culture value orientation on employees’ motivation on whether they want to push creative ideas into implementation. Design/methodology/approach In this study, drawing on socially desirable responding (SDR) theory, the author reasons that individual value on power distance and superficial harmony and that these two factors interact to influence employees transform their creativity into implementation. The author argues that prevalence of the failure where creativity cannot be transformed into implementation results from the lack of understanding for two elusive individual culture value orientations: individual superficial harmony orientations (ISHO) and individual power distance orientations (IPDO). Data from 66 middle managers and 301 members of five high-tech firms provide a considerable support for the hypothesized model. Findings The results showed that individuals were able to improve the possibility of putting their creative ideas into practice when they are both lower in IPDO and ISHO. Originality/value Such findings help the author to understand how individual cultural value orientation complements each other to generate joint impact on the relationship between their creative ideas to idea implementation.

Maximal aerobic capacity at different levels of carboxyhemoglobin

1975 ◽  
Vol 38 (2) ◽  
pp. 300-303 ◽  
Author(s):  
S. M. Horvath ◽  
P. B. Raven ◽  
T. E. Dahms ◽  
D. J. Gray
Keyword(s):  
Critical Level ◽  
Aerobic Power ◽  
Ambient Air ◽  
Vo2 Max ◽  
Maximal Aerobic Capacity ◽  
Work Time ◽  
Maximum Aerobic Power ◽  
The Individual ◽  
Different Levels ◽  
Ambient Levels

Previous studies had indicated that maximum aerobic power (VO2 max) would be seriously impaired when HbCO levels were above 7% but was not altered if HbCO was around 2.7%. The present studies indicated that the critical level at which HbCO influenced VO2 max was approximately 4.3%. This was accompanied as in the above-noted studied with a reduction in total work time to the attainment of VO2 max. Two procedures to raise HbCO to appropriate levels were employed, i.e., a buildup wherin HbCO was incrementally increased by breathing ambient air containing 75 or 100 ppm CO and a bolus plus maintenance procedure. In the latter, HbCO was raised to the level attained in the buildup test by giving a “bolus” of CO followed by the continued inhalation of CO at a level to just maintain this level of HbCO regardless of the magnitude of the ventilation. Regardless of the mode of presentation, the decrement in VO2 max occurred at the same level of HbCO. These observations are of considerable significance, since it indicated that even low ambient levels of CO (23.7 ppm) would result in lowering maximum aerobic power if the individual had been previously exposed to CO such that the level was raised to this critical point.

A chemical–mineralogical classification of common plutonic rocks and associations

1983 ◽  
Vol 73 (3) ◽  
pp. 135-149 ◽  
Author(s):  
F. Debon ◽  
P. Le Fort
Keyword(s):  
Analytical Data ◽  
Quartz Content ◽  
New Approach ◽  
Mineralogical Characteristics ◽  
Simple Chemical ◽  
Plutonic Rocks ◽  
The Individual ◽  
New Criteria ◽  
Different Levels

ABSTRACTA classification is proposed, based mainly on major element analytical data plotted in a coherent set of three simple chemical-mineralogical diagrams. The procedure follows two complementary steps at two different levels. The first is concerned with the individual sample: the sample is given a name (e.g. granite, adamellite, granodiorite) and its chemical and mineralogical characteristics are determined. The second one is more important: it aims at defining the type of magmatic association (or series) to which the studied sample or group of samples belongs. Three main types of association are distinguished: cafemic (from source-material mainly or completely mantle-derived), aluminous (mainly or completely derived by anatexis of continental crust), and alumino-cafemic (intermediate between the other two types). Subtypes are then distinguished among the cafemic and alumino-cafemic associations: calc-alkaline (or granodioritic), subalkaline (or monzonitic), alkaline (and peralkaline), tholeiitic (or gabbroic-trondhjemitic), etc. In the same way, numerous subtypes and variants are also distinguished among the aluminous associations using a set of complementary criteria such as quartz content, colour index, alkali ratio, quartz–alkalies relationships and alumina index.Although involving a new approach using partly new criteria, this classification is consistent with most of the divisions used in previous typologies. The method may also be used in the classification of the volcanic equivalents of common plutonic rocks.

scholarly journals Cognitive control and a sense of presence in virtual environments

2016 ◽  
Vol 9 (1) ◽  
pp. 5-20 ◽  
Author(s):  
B.B. Velichkovsky ◽  
A.N. Gusev ◽  
V.F. Vinogradova ◽  
O.A. Arbekova
Keyword(s):  
Cognitive Control ◽  
Virtual Environments ◽  
Psychological Factors ◽  
User Interaction ◽  
Individual Characteristics ◽  
Virtual Reality System ◽  
Sense Of Presence ◽  
Control Switch ◽  
The Individual ◽  
Different Levels

User interaction with a virtual reality system may be accompanied with a sense of presence, the illusion of reality of virtual environment. The emergence of a sense of presence is determined by both technological and psychological factors. The authors show that a sense of presence may depend on the individual characteristics of cognitive control, i.e. the system of metacognition providing cognitive system setting on the solution of specific problems in context. It was found that the expression of a feeling of presence may depend on the efficiency of the control switch functions, interference suppression and updating of working memory. At the same time, the dependence of the severity of the sense of presence on the effectiveness of cognitive control differs in virtual environments with different levels of immersion.

Sign in / Sign up

Export Citation Format

Share Document