When Do Auditors Use Specialists' Work to Improve Problem Representations of and Judgments about Complex Estimates?

2017 ◽  
Vol 93 (4) ◽  
pp. 177-202 ◽  
Author(s):  
Emily E. Griffith
Keyword(s):  
Pattern Recognition ◽  
Situational Factors ◽  
Situational Factor ◽  
High Quality ◽  
Quality Audit ◽  
Domain Specific ◽  
Epistemic Motivation ◽  
Specific Expertise ◽  
Problem Representations

ABSTRACT Auditors are more likely to identify misstatements in complex estimates if they recognize problematic patterns among an estimate's underlying assumptions. Rich problem representations aid pattern recognition, but auditors likely have difficulty developing them given auditors' limited domain-specific expertise in this area. In two experiments, I predict and find that a relational cue in a specialist's work highlighting aggressive assumptions improves auditors' problem representations and subsequent judgments about estimates. However, this improvement only occurs when a situational factor (e.g., risk) increases auditors' epistemic motivation to incorporate the cue into their problem representations. These results suggest that auditors do not always respond to cues in specialists' work. More generally, this study highlights the role of situational factors in increasing auditors' epistemic motivation to develop rich problem representations, which contribute to high-quality audit judgments in this and other domains where pattern recognition is important.

scholarly journals The Role of the Audit Committee in Their Oversight of Whistle-Blowing

2017 ◽  
Vol 37 (1) ◽  
pp. 167-189 ◽  
Author(s):  
Gladys Lee ◽  
Neil L. Fargher
Keyword(s):  
Audit Committee ◽  
High Quality ◽  
Whistle Blowing ◽  
Quality Audit ◽  
Reporting Channel

SUMMARY We examine the role of the audit committee in their oversight of whistle-blowing. Our study examines whether the quality of the audit committee, captured by its independence, expertise, and diligence, is associated with two whistle-blowing outcomes: the choice of reporting channel (external whistle-blowing versus internal reporting) and the likelihood of retaliation against the whistle-blower. Using a sample of internal and external whistle-blowing cases, we find that a high-quality audit committee reduces the probability that misconduct is reported externally relative to internally, and reduces the probability that a whistle-blower experiences retaliation. We further find that a higher-quality audit committee is associated with the implementation of a stronger internal whistle-blowing system, which in turn reduces the likelihood of external relative to internal reporting. Together, our findings suggest that a high-quality audit committee helps to ensure that whistle-blowing disclosures are received and resolved through internal channels.

Audience-Tuning Effects on Memory

2009 ◽  
Vol 40 (3) ◽  
pp. 150-163 ◽  
Author(s):  
Gerald Echterhoff ◽  
Sonja Lang ◽  
Nicole Krämer ◽  
E. Tory Higgins
Keyword(s):  
Board Member ◽  
Relational Trust ◽  
Shared Reality ◽  
Equal Status ◽  
Domain Specific ◽  
Personnel Assessment ◽  
Status Effect ◽  
A Company ◽  
Specific Expertise

After tuning messages to their audience’s attitude, communicators’ subsequent memories for the topic are often biased toward their audience-congruent messages. In the context of personnel assessment in an organization, we examined the role of audience characteristics in this audience-tuning effect. Student communicators tuned their description of an employee to either an equal-status audience (a student temp) or a higher-status audience (a company board member). Audience-tuning occurred under both conditions, but a memory bias was found only in the equal-status condition. This audience-status effect was mediated by epistemic and relational trust in the audience. Apparently, the equal-status audience, while lacking domain-specific expertise, qualifies as a more trustworthy partner in creating a shared reality, which fulfills both epistemic and affiliative motives.

Implicit Association Test: Separating Transsituationally Stable and Variable Components of Attitudes toward Gay Men

2003 ◽  
Vol 50 (1) ◽  
pp. 33-48 ◽  
Author(s):  
Melanie C. Steffens ◽  
Axel Buchner
Keyword(s):  
Gay Men ◽  
Implicit Association Test ◽  
Structural Equation ◽  
Implicit Attitudes ◽  
Association Test ◽  
Situational Factors ◽  
Situational Factor ◽  
Equation Modeling ◽  
Implicit Attitude ◽  
Implicit Association

Implicit attitudes are conceived of as formed in childhood, suggesting extreme stability. At the same time, it has been shown that implicit attitudes are influenced by situational factors, suggesting variability by the moment. In the present article, using structural equation modeling, we decomposed implicit attitudes towards gay men into a person factor and a situational factor. The Implicit Association Test ( Greenwald, McGhee, & Schwartz, 1998 ), introduced as an instrument with which individual differences in implicit attitudes can be measured, was used. Measurement was repeated after one week (Experiment 1) or immediately (Experiment 2). Explicit attitudes towards gay men as assessed by way of questionnaires were positive and stable across situations. Implicit attitudes were relatively negative instead. Internal consistency of the implicit attitude assessment was exemplary. However, the within-situation consistency was accompanied by considerable unexplained between-situation variability. Consequently, it may not be adequate to interpret an individual implicit attitude measured at a given point in time as a person-related, trait-like factor.

Testing the sociometer: The role of self-esteem as a domain specific mediator

2007 ◽  
Author(s):  
P. S. Kavanagh ◽  
G. J. O. Fletcher ◽  
B. J. Ellis
Keyword(s):  
Self Esteem ◽  
Domain Specific

Making Movies and Community of Talent

2019 ◽  
Vol 10 (11) ◽  
pp. 1057-1064
Author(s):  
Katsuhiko Hirasawa ◽  
Keyword(s):  
Shop Floor ◽  
High Quality ◽  
Democratic Leadership ◽  
Staff Members

Staff members at a movie company Daiei, known for presumably the world’s best film technology, continued to produce movies for several months even after the company went bankrupt. It was because they desired to make outstanding films. A director can create a high-quality film by combining the skills and ideas of such staff. Akira Kurosawa named the group that could produce excellent works the “Community of Talents”. By using research on a community as a clue, this paper aims to highlight how the “Community of Talents” is organized. First I point out that a “Community of Talents” is formulated primarily by the labor of the staff based on Kumazawa’s “Community on the Shop Floor”. The paper subsequently refers to research by Heinrich Nicklish, a representative researcher on the study of community in Germany, in an attempt to verify that the community is a group of people established on functions. Lastly, the paper explores Guido Fisher’s research to reveal the role of democratic leadership centered on the director who transforms the objectified staff in the organization into an independently-minded presence and help them prove their abilities. The paper continues to emphasize the significance of leadership in the formation of the “Community of Talents”.

scholarly journals Using Regulatory Flexibility to Address Market Informality in Seed Systems: A Global Study

Agronomy ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 377
Author(s):  
Katrin Kuhlmann ◽  
Bhramar Dey
Keyword(s):  
Seed Quality ◽  
Regulatory Environment ◽  
Control Mechanisms ◽  
Seed Systems ◽  
High Quality ◽  
Design And Implementation ◽  
Key Dimensions ◽  
Regulatory Flexibility

Seed rules and regulations determine who can produce and sell seeds, which varieties will be available in the market, the quality of seed for sale, and where seed can be bought and sold. The legal and regulatory environment for seed impacts all stakeholders, including those in the informal sector, through shaping who can participate in the market and the quality and diversity of seed available. This paper addresses a gap in the current literature regarding the role of law and regulation in linking the informal and formal seed sectors and creating more inclusive and better governed seed systems. Drawing upon insights from the literature, global case studies, key expert consultations, and a methodology on the design and implementation of law and regulation, we present a framework that evaluates how regulatory flexibility can be built into seed systems to address farmers’ needs and engage stakeholders of all sizes. Our study focuses on two key dimensions: extending market frontiers and liberalizing seed quality control mechanisms. We find that flexible regulatory approaches and practices play a central role in building bridges between formal and informal seed systems, guaranteeing quality seed in the market, and encouraging market entry for high-quality traditional and farmer-preferred varieties.

scholarly journals Determining the influence of intervention characteristics on implementation success requires reliable and valid measures: Results from a systematic review

2021 ◽  
Vol 2 ◽  
pp. 263348952199419
Author(s):  
Cara C Lewis ◽  
Kayne Mettert ◽  
Aaron R Lyon
Keyword(s):  
Systematic Review ◽  
Psychometric Properties ◽  
Systematic Reviews ◽  
Quality Measures ◽  
Measure Development ◽  
Relative Advantage ◽  
Design Quality ◽  
High Quality ◽  
Evidence Strength

Background: Despite their inclusion in Rogers’ seminal diffusion of innovations theory, few implementation studies empirically evaluate the role of intervention characteristics. Now, with growing evidence on the role of adaptation in implementation, high-quality measures of characteristics such as adaptability, trialability, and complexity are needed. Only two systematic reviews of implementation measures captured those related to the intervention or innovation and their assessment of psychometric properties was limited. This manuscript reports on the results of eight systematic reviews of measures of intervention characteristics with nuanced data regarding a broad range of psychometric properties. Methods: The systematic review proceeded in three phases. Phase I, data collection, involved search string generation, title and abstract screening, full text review, construct assignment, and citation searches. Phase II, data extraction, involved coding psychometric information. Phase III, data analysis, involved two trained specialists independently rating each measure using PAPERS (Psychometric And Pragmatic Evidence Rating Scales). Results: Searches identified 16 measures or scales: zero for intervention source, one for evidence strength and quality, nine for relative advantage, five for adaptability, six for trialability, nine for complexity, and two for design quality and packaging. Information about internal consistency and norms was available for most measures, whereas information about other psychometric properties was most often not available. Ratings for psychometric properties fell in the range of “poor” to “good.” Conclusion: The results of this review confirm that few implementation scholars are examining the role of intervention characteristics in behavioral health studies. Significant work is needed to both develop new measures (e.g., for intervention source) and build psychometric evidence for existing measures in this forgotten domain. Plain Language Summary Intervention characteristics have long been perceived as critical factors that directly influence the rate of adopting an innovation. It remains unclear the extent to which intervention characteristics including relative advantage, complexity, trialability, intervention source, design quality and packaging, evidence strength and quality, adaptability, and cost impact implementation of evidence-based practices in behavioral health settings. To unpack the differential influence of these factors, high quality measures are needed. Systematic reviews can identify measures and synthesize the data regarding their quality to identify gaps in the field and inform measure development and testing efforts. Two previous reviews identified measures of intervention characteristics, but they did not provide information about the extent of the existing evidence nor did they evaluate the host of evidence available for identified measures. This manuscript summarizes the results of nine systematic reviews (i.e., one for each of the factors listed above) for which 16 unique measures or scales were identified. The nuanced findings will help direct measure development work in this forgotten domain.

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