The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment

1999 ◽  
Vol 74 (2) ◽  
pp. 217-224 ◽  
Author(s):  
Sandra Waller Shelton
Keyword(s):  
Relevant Information ◽  
Irrelevant Information ◽  
Auditor Judgment ◽  
Going Concern ◽  
The Impact ◽  
New Evidence

Auditors encounter both relevant and irrelevant information during the performance of audit tasks. Prior studies have shown that the presence of irrelevant information weakens the impact of relevant information on auditors' judgments. Such studies, however, have not considered whether experience moderates the diluting effect of irrelevant information on auditors' judgments. This study reports the results of an experiment in which the effect of irrelevant information on the going-concern judgments of less-experienced auditors—audit seniors—is compared to the effect of irrelevant information on the going-concern judgments of more-experienced auditors—audit managers and partners. The experiment reaffirms that irrelevant information does have a diluting effect on the judgments of audit seniors but provides new evidence that irrelevant information does not have a diluting effect on the judgments of audit managers and partners.

scholarly journals Concurrent neuroimaging and neurostimulation reveals a causal role for dlPFC in coding of task-relevant information

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Jade B. Jackson ◽  
Eva Feredoes ◽  
Anina N. Rich ◽  
Michael Lindner ◽  
Alexandra Woolgar
Keyword(s):  
Magnetic Stimulation ◽  
Dorsolateral Prefrontal Cortex ◽  
Relevant Information ◽  
Irrelevant Information ◽  
Visual Object ◽  
Information Coding ◽  
Frontoparietal Cortex ◽  
Dorsolateral Prefrontal ◽  
The Impact

AbstractDorsolateral prefrontal cortex (dlPFC) is proposed to drive brain-wide focus by biasing processing in favour of task-relevant information. A longstanding debate concerns whether this is achieved through enhancing processing of relevant information and/or by inhibiting irrelevant information. To address this, we applied transcranial magnetic stimulation (TMS) during fMRI, and tested for causal changes in information coding. Participants attended to one feature, whilst ignoring another feature, of a visual object. If dlPFC is necessary for facilitation, disruptive TMS should decrease coding of attended features. Conversely, if dlPFC is crucial for inhibition, TMS should increase coding of ignored features. Here, we show that TMS decreases coding of relevant information across frontoparietal cortex, and the impact is significantly stronger than any effect on irrelevant information, which is not statistically detectable. This provides causal evidence for a specific role of dlPFC in enhancing task-relevant representations and demonstrates the cognitive-neural insights possible with concurrent TMS-fMRI-MVPA.

Reducing Situation Awareness Errors in Air Traffic Control

1997 ◽  
Vol 41 (1) ◽  
pp. 230-233 ◽  
Author(s):  
Debra G. Jones
Keyword(s):  
Situation Awareness ◽  
Traffic Control ◽  
Decision Process ◽  
Air Traffic Control ◽  
Relevant Information ◽  
Irrelevant Information ◽  
Air Traffic ◽  
High Fidelity ◽  
Expected Information ◽  
The Impact

Since situation awareness (SA) is vital to the decision process, SA errors can degrade decision making. Many SA errors occur when all the relevant information has been correctly perceived. In these cases, the information's significance is not comprehended, and a representational error occurs. Schema influence this comprehension aspect of SA. This study investigates the impact of information with certain schema related characteristics on SA: (1) schema bizarre information will impact SA more than schema irrelevant information, and (2) schema unexpected information will impact SA more than the absence of schema expected information. Using a high fidelity air traffic control simulation, misinformation was provided to the controller and schema related cues were furnished to indicate the error. The results indicated that (1) schema bizarre cues impacted SA more than schema irrelevant cues and (2) no difference existed between the impact of the absence of schema expected cues and schema unexpected cues. Additionally the results emphasize the difficulty incurred when trying to prevent SA errors.

The Impact of Visual Stereotypes on Judgments about Rape

2016 ◽  
Vol 75 (3) ◽  
pp. 133-140
Author(s):  
Robert Busching ◽  
Johannes Lutz
Keyword(s):  
Mental Representations ◽  
Irrelevant Information ◽  
Clear Distinction ◽  
Rape Myth ◽  
Facial Features ◽  
Reverse Correlation ◽  
Correlation Technique ◽  
Specific Effects ◽  
Legal Judgments ◽  
The Impact

Abstract. Legally irrelevant information like facial features is used to form judgments about rape cases. Using a reverse-correlation technique, it is possible to visualize criminal stereotypes and test whether these representations influence judgments. In the first step, images of the stereotypical faces of a rapist, a thief, and a lifesaver were generated. These images showed a clear distinction between the lifesaver and the two criminal representations, but the criminal representations were rather similar. In the next step, the images were presented together with rape scenarios, and participants (N = 153) indicated the defendant’s level of liability. Participants with high rape myth acceptance scores attributed a lower level of liability to a defendant who resembled a stereotypical lifesaver. However, no specific effects of the image of the stereotypical rapist compared to the stereotypical thief were found. We discuss the findings with respect to the influence of visual stereotypes on legal judgments and the nature of these mental representations.

Should Attitudinal Views toward Innovation Development Play a Role in Policy in Peripheral EU Regions?: New Evidence from Vouchers Program in Northern Ireland

2018 ◽  
Vol 6 (2) ◽  
pp. 121-137
Author(s):  
Sean M. McDonald ◽  
Remi C. Claire ◽  
Alastair H. McPherson
Keyword(s):  
Economic Development ◽  
Northern Ireland ◽  
Policy Design ◽  
Regional Economic Development ◽  
Innovation Development ◽  
Regional Economic ◽  
Eu Regions ◽  
Future Policy ◽  
The Impact ◽  
New Evidence

The impact and effectiveness of policies to support collaboration for Research & Development (R&D) and Innovation is critical to determining the success of regional economic development. (O’Kane, 2008) The purpose of this paper is to evaluate the level of success of the Innovation Vouchers Program operated by Invest Northern Ireland (Invest NI) from 2009 to 2013 and address if attitudinal views towards innovation development should play in a role in future policy design in peripheral EU regions. 

Does Board Independence Increase Firm Value? Evidence from Closed-End Funds

2019 ◽  
pp. 1-24
Author(s):  
Matthew E. Souther
Keyword(s):  
Instrumental Variables ◽  
Firm Value ◽  
Board Independence ◽  
Difference In Differences ◽  
Cross Sectional ◽  
Closed End Funds ◽  
The Impact ◽  
New Evidence

Researchers disagree about the impact of board independence on firm value. The disagreement generally stems from the endogenous nature of board appointments. I add new evidence to this discussion by using a sample of closed-end funds to document the value-enhancing effects of independent boards. Using cross-sectional, difference-in-differences, and instrumental variables techniques, I address these endogeneity concerns and find consistent evidence that board independence is associated with higher firm value.

scholarly journals Personality and Dementia: an Approach to Differential Profile of the Caregiver

2011 ◽  
Vol 1 (3) ◽  
pp. 85-94
Author(s):  
Elena de Andrés-Jiménez ◽  
Rosa Mª Limiñana-Gras ◽  
Encarna Fernández-Ros
Keyword(s):  
Relevant Information ◽  
Personality Profile ◽  
Family Carers ◽  
Psychological Variables ◽  
People With Dementia ◽  
The Family ◽  
Study Population ◽  
The One ◽  
The Impact

The aim of this study is to determine the existence of a characteristic personality profile of family carers of people with dementia. The correct knowledge and use of psychological variables which affect the carer, helps to promote appropriate actions to mitigate the impact of care and improve the carer’s quality of life and likewise the one of the person cared for. The study population consists of 69 family carers of people with dementia, members of various associations and care centers. The results allow us to identify a characteristic personality profile for these carers and it reveals a specific psychological working in this sample, although we cannot directly relate it with the tasks of caring for people with this disease, this profile gives us very relevant information to pay more attention to the needs of this group. Moreover, the analysis of personality styles depends on the sex of the family carer, showing, once again, that the woman is in a situation of most vulnerability.

scholarly journals Institutional Quality and Sustainable Development of Industries’ Exports: Evidence from China

2018 ◽  
Vol 10 (11) ◽  
pp. 4173 ◽  
Author(s):  
Feifei Wu ◽  
Xinyu Yan
Keyword(s):  
Sustainable Development ◽  
Institutional Environment ◽  
Institutional Quality ◽  
Emerging Countries ◽  
The Sustainable Development ◽  
Continuous Release ◽  
Comparative Advantages ◽  
Underlying Mechanisms ◽  
The Impact ◽  
New Evidence

The knowledge about the relations between domestic institutional quality and the sustainable development of exports in emerging markets remains limited, since most research into the relations between the institutional environment and the sustainable development of exports has been conducted in developed market economies, especially in those of North America and Europe. With dynamic changes in the institutional environment of emerging countries over the years, this paper provides a novel perspective for investigating the relations above. This is the first paper to investigate the impact of institutional quality on the sustainable development of industries’ exports in emerging countries from a comprehensive perspective of multiple institutional environments and multi-dimensional industries’ heterogeneity. On the basis of defining institutional quality and industry heterogeneity, this paper explores the underlying mechanisms of institutional quality affecting sustainable development of industries’ exports and conducts empirical analyses by using the data from China’s 20 industries’ exports to 117 countries for the period of 1996–2011. The results show that: (a) Industries with higher degrees of financial dependence or higher product technical complexities have export comparative advantages in better financial environments; (b) Industries with higher research and development (R&D) intensity or a higher concentration of intermediate inputs have export comparative advantages in better legal environments; (c) The differences in the level of financial development or in the efficiency of legal system would influence the effects of interactions between institutional quality and industry heterogeneity on the sustainable development of industries’ exports. The present paper provides new evidence that institutional quality does promote the sustainable development of industries’ exports in emerging countries. These results indicate that exports of heterogeneous industries in emerging economies are an adaptive response to the specific institutional environment, as well as a continuous release of institutional dividends with the improvement of the institutional environment.

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