The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes

2020 ◽  
Vol 39 (3) ◽  
pp. 29-53 ◽  
Author(s):  
Sudip Bhattacharjee ◽  
Kimberly K. Moreno ◽  
Jonathan S. Pyzoha
Keyword(s):  
Perspective Taking ◽  
Audit Committee ◽  
Data Availability ◽  
The Other ◽  
Reservation Price ◽  
Solution Sets ◽  
Negotiation Research ◽  
Subsequent Behavior ◽  
Potential Confound ◽  
Rule Out

SUMMARY We examine the influence of an audit committee (AC) that encourages auditors (partners and managers) and clients (CFOs and controllers) to consider an accounting dispute from the other party's perspective. Experiment 1 suggests this approach leads to a higher likelihood of agreement and greater concessionary behavior than an AC that does not encourage perspective taking. Perspective taking also impacts the negotiators in different ways. Auditors' solution sets (concessions less reservation price) shift closer to the client's desired adjustment, while clients' solution sets get wider, suggesting greater flexibility. When the AC subsequently provides a resolution recommendation to all negotiators, the AC's initial approach carries over and impacts the negotiators' subsequent behavior. We support these findings in Experiment 2, which was designed to rule out a potential confound and to use a different perspective taking manipulation. This paper extends negotiation research and has implications for practitioners, regulators, and those charged with governance. Data Availability: Available upon request from the authors.

Audit Committee Effectiveness Among Malaysian Listed Companies

2020 ◽  
Author(s):  
Shamsul Nahar Abdullah ◽  
Ku Nor Izah Ku Ismail
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Listed Companies ◽  
The Other ◽  
Interactive Effects ◽  
Committee Chairman ◽  
Kuala Lumpur ◽  
Political Costs ◽  
Leadership Structure

This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs. The present study postulated that percentage of external directors on audit committee interacted with the presence of an accountant on audit committee and with the number of years an audit committee in existence, respectively, to influence audit committee effectiveness. The study also posited that the interaction of the presence of an accountant on audit committee and the number of years an audit committee in existence positively and significantly influenced audit committee effectiveness. Addition. ally, the roles of leadership structure, audit committee chairman, and a firm's size on audit committee effectiveness were also investigated. Using a multiple regression from a sample consisting the Kuala Lumpur Stock Exchange listed companies, results showed that only a firm's size significantly influenced audit committee effectiveness in the predicted direction. Other variables, on the other hand, did not show any significant influence on audit committee effectiveness.  

Modernism, Empiricism, and Rationalism

2016 ◽  
Vol 46 (1) ◽  
pp. 38-47
Author(s):  
Geoffrey Squires
Keyword(s):  
Twentieth Century ◽  
The Other ◽  
Modern Poetry ◽  
Philosophical Perspective ◽  
Irish Poetry ◽  
Dimensional Spectrum ◽  
Culture History ◽  
The World ◽  
The Impact ◽  
Rule Out

Modernism is usually defined historically as the composite movement at the beginning of the twentieth century which led to a radical break with what had gone before in literature and the other arts. Given the problems of the continuing use of the concept to cover subsequent writing, this essay proposes an alternative, philosophical perspective which explores the impact of rationalism (what we bring to the world) on the prevailing empiricism (what we take from the world) of modern poetry, which leads to a concern with consciousness rather than experience. This in turn involves a re-conceptualisation of the lyric or narrative I, of language itself as a phenomenon, and of other poetic themes such as nature, culture, history, and art. Against the background of the dominant empiricism of modern Irish poetry as presented in Crotty's anthology, the essay explores these ideas in terms of a small number of poets who may be considered modernist in various ways. This does not rule out modernist elements in some other poets and the initial distinction between a poetics of experience and one of consciousness is better seen as a multi-dimensional spectrum that requires further, more detailed analysis than is possible here.

Auditors' Communications with Audit Committees: The Influence of the Audit Committee's Oversight Approach

2018 ◽  
Vol 38 (2) ◽  
pp. 125-150 ◽  
Author(s):  
Krista Fiolleau ◽  
Kris Hoang ◽  
Bradley Pomeroy
Keyword(s):  
Audit Committee ◽  
Level Of Detail ◽  
Data Availability ◽  
Audit Committees ◽  
Communication Style ◽  
Quality Audit ◽  
Resolution Process ◽  
Asking Questions

SUMMARY Policymakers have identified effective communications between the auditor and the audit committee (AC) as an indicator of a quality audit, but little is known about the factors auditors consider when deciding what to communicate about significant accounting issues. We propose auditors use the AC's oversight approach as a cue for the level of detail in their communications that is necessary to satisfy the AC's preferences for auditors' insights on issues that were resolved with management. In our experiment, auditors resolved an inventory obsolescence issue with a hypothetical CFO, and then wrote a communication about it for the AC. We manipulate the AC's preference for getting involved in the issue resolution process and its reputation for asking questions. Our results, supplemented by findings from audit partner interviews, suggest auditors tailor their communications to the AC's oversight approach, the AC's industry and accounting knowledge, and the AC chair's preferred communication style. Data Availability: Contact the authors.

scholarly journals Shall we quarrel or deal? The argumentation processes of parents and adolescents during family conflicts

2013 ◽  
Vol 3 (3) ◽  
pp. 195-205
Author(s):  
Nieves Correa Rodríguez ◽  
Juan Rodríguez ◽  
Esperanza Ceballos ◽  
Miriam Álvarez
Keyword(s):  
Perspective Taking ◽  
The Other ◽  
Family Conflicts ◽  
Observational Methodology ◽  
The Family ◽  
Family Harmony ◽  
Conflict Frequency

The polarization of postures in conflicts among parents and adolescents involve a threat for family harmony. Skills for argumentation and perspective taking are required to enable the achievement of satisfactory agreements during the processes of negotiation. The purpose of this paper has been to analyze the skills of parents and adolescents to adopt other perspectives when discussing a conflict by means of observational methodology. The study was carried out with 29 families (constituted by father, mother and an adolescent son or daughter) who were recorded while they argued about a real conflict. Frequency and duration of five levels of perspective-taking were registered (Myself; Reasoned myself; the other like an obstacle; the other adding to me; and us) in the discourse of the family, and also in the different members of the triad, considering their interrelations. The results were showing a moderated level of perspective-taking in family discussions, predominating the levels Reasoned myself, focused on explaining own perspective, and The other like an obstacle, focused on reasons to contest the perspective of the other. In general parents showed more perspective-taking. Particularly the mothers exhibited more sensitivity with her adolescent son or daughter, providing higher levels of perspective-taking and argumentation.

scholarly journals EXPRESS: When Two Actors Perform Different Tasks: Still No Evidence for Shared Task-Sets in Joint Task Switching

2021 ◽  
pp. 174702182110315
Author(s):  
Motonori Yamaguchi ◽  
Husnain H. Shah ◽  
Bernhard Hommel
Keyword(s):  
Task Switching ◽  
The Other ◽  
Shared Task ◽  
Joint Condition ◽  
Task Instructions ◽  
Switch Costs ◽  
Joint Task ◽  
Task Sets ◽  
Rule Out

Two different variations of joint task switching led to different conclusions as to whether co-acting individuals share the same task-sets. The present study aimed at bridging this gap by replicating the version in which two actors performed two different tasks. Experiment 1 showed switch costs across two actors in a joint condition, which agreed with previous studies, but also yielded even larger switch costs in a solo condition, which contradicted the claim that actors represent an alternative task as their own when it is carried out by the co-actor but not when no one carries it out. Experiments 2 and 3 further examined switch costs in the solo condition with the aim to rule out possible influences of task instructions for and experiences with the other task that was not assigned to the actor. Before participants were instructed on the second of the two tasks, switch costs were still obtained without a co-actor when explicit task names (“COLOUR” and “SHAPE”) served as go/nogo signals (Experiment 2), but not when arbitrary symbols (“XXXX” and “​​​​”) served as go/nogo signals (Experiment 3). The results thus imply that switch costs depend on participants’ knowledge of task cues being assigned to two different tasks, but not on whether the other task is performed by a co-actor. These findings undermine the assumption that switch costs in the joint conditions reflect shared task-sets between co-actors in this procedure.

Audit Committee Incentives and the Resolution of Detected Misstatements

2015 ◽  
Vol 34 (4) ◽  
pp. 109-137 ◽  
Author(s):  
Marsha B. Keune ◽  
Karla M. Johnstone
Keyword(s):  
Audit Committee ◽  
Positive Association ◽  
Stock Option ◽  
Economic Incentives ◽  
Data Availability ◽  
Audit Committees ◽  
Analyst Forecast ◽  
Agency Conflicts ◽  
Option Compensation ◽  
Stock Option Compensation

SUMMARY We investigate the role of audit committee economic incentives in judgments involving the resolution of detected misstatements. The results reveal a positive association between audit committee short-term stock option compensation and the likelihood that managers are allowed to waive income-decreasing misstatements that, if corrected, would have caused the company to miss its analyst forecast. Complementary results reveal a positive association between the audit committee long-term stock option compensation and the likelihood that managers are allowed to waive income-increasing misstatements when the company reports just missing, meeting, or beating its analyst forecast. These findings illustrate agency conflicts that can arise when compensating audit committees with options. We obtain these results while controlling for CEO option compensation and audit committee characteristics, along with indicators of corporate governance, auditor incentives, and company characteristics. Data Availability: Data used in the study are available from public sources

AGGRESSION IN PRESCHOOLERS: ITS RELATION TO SOCIALIZATION

PEDIATRICS ◽  
1994 ◽  
Vol 93 (2) ◽  
pp. 163-163
Author(s):  
Klaus Minde
Keyword(s):  
Aggressive Behavior ◽  
Perspective Taking ◽  
Normal Control Group ◽  
The Other ◽  
Developmental Changes ◽  
Control Group ◽  
Clinical Implications ◽  
Significant Delay ◽  
Short Term ◽  
Aggressive Children

The present article discusses developmental changes of aggression seen in preschool children and reports on an 18-month short-term prospective study of three preschool populations: a group referred for aggressive behavior problems, a normal control group, and a group of youngsters who had lived in violent homes, but showed no aggressive behaviors. Results indicate that the aggressive children, in comparison with the other two groups at age 4, showed a significant delay in their interpersonal awareness and perspective taking ability. However, although the aggressive children caught up with their peers in the course of the study period, there was no accompanying decrease in their aggressive behavior. The theoretical and clinical implications of these findings are discussed.

scholarly journals The Glucosamine Controversy; A Pharmacokinetic Issue

2011 ◽  
Vol 14 (2) ◽  
pp. 264 ◽  
Author(s):  
Ali Aghazadeh-Habashi ◽  
Fakhreddin Jamali
Keyword(s):  
Clinical Trial ◽  
Animal Studies ◽  
The Other ◽  
Naturally Occurring ◽  
Assessment Metrics ◽  
Disease Modifying ◽  
Clinical Trial Results ◽  
Higher Doses ◽  
Positive Results ◽  
Rule Out

Glucosamine (GlcN) is a naturally occurring aminosugar that is widely used to treat osteoarthritis despite controversial clinical trial results. Animal studies, on the other hand, unequivocally suggest anti-inflammatory and disease modifying effects for GlcN. Many explanations have been offered as to the root of the controversy. They include superiority of a crystalline sulphate salt over HCl, industry bias, insensitive assessment metrics and poor methodology. Herein, we rule out a difference in bioequivalence between GlcN salts and that of chemically equivalent doses and suggest additional factors; i.e., inconsistency in the chemical potency of some products used, under-dosing of patients as well as variable and erratic bioavailability indices for the lack of GlcN efficacy observed in some studies. Clinical trials using higher doses of pharmaceutical grade GlcN or formulations with greater bioavailability should yield positive results. This article is open to POST-PUBLICATION REVIEW. Registered readers (see “For Readers”) may comment by clicking on ABSTRACT on the issue’s contents page.

scholarly journals Rewiry metafory. Między ozdobą dyskursu a zwierciadłem duszy

2019 ◽  
Vol 31 ◽  
pp. 46-69
Author(s):  
Katarzyna Popek
Keyword(s):  
Donald Davidson ◽  
The Other ◽  
Gottlob Frege ◽  
Ernst Cassirer ◽  
Rhetorical Tradition ◽  
Complex Sentences ◽  
George Lakoff ◽  
Definition Of ◽  
Linguistic Phenomenon ◽  
Rule Out

The purpose of the text is to make some reconnaissance in the area of title "districts of metaphor" (or hunting grounds of metaphor) as well as reference to the unsolvable problems which are implied by a metaphorical mystery of metaphysical expressions. Thy are the order of the day in the main currents of philosophy. Starting from the rhetorical tradition of metaphor (the Aristotelian attempts of definition of metaphor as such) and of terms additional related with it (Max Black), I gradually illustrate what involves its post-rhetorical tradition. I show that philosophical symbolism derives from Aristotle’s hermeneutics, which becomes a gateway for understanding the mystery of metaphor. Like browsing in themselves mirrors, it grows also from simple phrases in complex sentences. In semantic sense, while the symbol has many meanings, the metaphor has a double meaning. It is not however limited by this matter, because in some sense, it has broader content than a symbol, as it introduces into language meanings that in the symbol are only internal (Paul Ricoeur). We also encounter reflective metaphors in our everyday speech and in the attempts of associative penetration into other people's expression. Conceptual decoding of metaphors is common for users of language (George Lakoff, Mark Johnson). On the other hand, there are specific districts of metaphorical expressions, which are reserved for poetic metaphors (Donald Davidson). Noteworthy are also the very unobvious contexts of metaphor in which the authors do not talk about this linguistic phenomenon directly (eg. Gottlob Frege, Ernst Cassirer). Declarative answer to the question whether the metaphor is a simply ornament of discourse or rather a mirror of the soul, is not possible too. Perhaps the metaphor as such includes the both variants. One must consider that being an ornament of speech or writing does not rule out it is also something more than just decoration. It wonders, bothers, disquiet, returning us into our souls. It is also like the unifying soul of all people – in cognitive sense.

scholarly journals Sharia Life Insurance Business and Risk Management Based on Sharia Principles: Regulatory Perspective

2021 ◽  
Vol 21 (2) ◽  
pp. 395-414
Author(s):  
Parmujianto Parmujianto
Keyword(s):  
Risk Management ◽  
Life Insurance ◽  
Qualitative Approach ◽  
The Other ◽  
Theoretical Contribution ◽  
Depth Data ◽  
Regulatory Perspective ◽  
Insurance Business ◽  
Business Entities ◽  
Rule Out

Abstract: Sharia life insurance is an agreement between two parties. One is obliged to pay a contribution or premium, and the other must ensure a full guarantee of the insurers. It should undertake the protection of a contingent or uncertain loss based on the contract. This research used a descriptive qualitative approach. It seeks to explore and understand the central phenomenon to obtain in-depth data to reveal the facts on the research object. The theoretical contribution in this study can contribute to the insights about the insurance partnership of ASYKI, Inc. to increase the number of insurance participants. It is expected that people do not have doubts about sharia life insurance in a formal juridical manner related to insurance. The result of the research showed that Asuransi Shariah Keluarga Indonesia ASYKI, Inc Pasuruan Unit's performance is generally good. According to Law No.40 of 2014, its risk management is sharia-oriented. However, it does not rule out individuals who register individually. Still, ASYKI, Inc. Pasuruan Unit provides some solutions. They should register with the ASYKI partners. It opens an opportunity for the polis applicants to easily recognize and apply sharia life insurance without going through business entities or companies that act as intermediaries.الملخص: التأمين على الحياة في الشريعة هو تأمين أو اتفاق بين طرفين يلتزم فيه أحد الطرفين بدفع  تراكات أو أقساط والآخر ملزم بتقديم ضمانات كاملة لدافعي الاشتراكات / الاشتراكات / الأقساط إذا حدث شيء ما الطرف الأول أو ممتلكاته وفقًا للاتفاق المبرم. النهج المستخدم في هذه الدراسة هو نهج وصفي نوعي. يسعى هذا النهج إلى استكشاف وفهم الظاهرة المركزية من أجل الحصول على بيانات متعمقة لكشف الحقائق التي حدثت في موضوع البحث. يمكن أن تساهم المساهمات النظرية في هذه الدراسة في المعرفة حول شراكة التأمين لـ PT. ASYKI في زيادة عدد المشاركين في التأمين. من الناحية العملية حتى لا يساور الناس شك حول التأمين الشرعي على الحياة ، سواء من الناحية القانونية أو الرسمية المتعلقة بالتأمين .وقد أظهرت نتائج هذه الدراسة أن PT. تعتبر وحدة ASYKI Pasuruan  للتأمين الشرعي للأسرة الإندونيسية بشكل عام جيدة ووفقًا للقانون رقم 40 لعام 2014 في إدارة إدارة المخاطر على أساس مبادئ الشريعة الإسلامية ، على الرغم من أنه من الممكن للأفراد التسجيل بشكل فردي ، وهو الحل الذي تقدمه PT. يجب أن تسجل وحدة  ASYKI Pasuruan بوالص التأمين الموجهة بشكل فردي إلى أحد الشركاء الذين يعملون مع PT. سيفتح ASYKI وفي المستقبل فرصًا لمسجلي السياسة الفردية بحيث يكون الجمهور أكثر حرية في التعرف على التأمين على الحياة وتطبيقه وفقًا للشريعة بسهولة دون الحاجة إلى المرور عبر كيان تجاري أو شركة تعمل كوسيط. Abstrak: Asuransi jiwa syari’ah merupakan pertanggungan atau perjanjian antara dua belah pihak yangmana pihak satu berkewajiban membayar kontribusi atau premi dan yang lainnya memiliki kewajiban memberikan jaminan sepenuhnya kepada pembayar iuran/kontribusi/premi apabila terjadi sesuatu yang menimpa pihak pertama atau barang miliknya sesuai dengan perjanjian yang sudah dibuat. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif.  Pendekatan  ini berusaha mengekplorasi dan memahami gejala sentral agar mendapatkan data yang mendalam guna mengungkapkan fakta yang terjadi pada objek penelitian. Kontribusi teoritis  dalam penelitian ini dapat memberikan sumbangsih ilmu pengetahuan tentang kemitraan asuransi  PT. ASYKI dalam menambah jumlah peserta asuransi. Adapun secara praktis agar masyarakat tidak memiliki keraguan mengenai asuransi jiwa shariah, baik secara yuridis formal yang berhubungan dengan perasuransian. Hasil dari penelitian ini bahwa PT. Asuransi Shariah Keluarga Indonesia ASYKI Unit Pasuruan secara umum dan keseluruan sudah baik  dan sesuai dengan UU No.40 Tahun 2014 dalam pengelolaan manajemen resiko sudah berdasarkan prinsip shariah, meskipun tidak menutup kemungkinan ada individu yang mendaftarkan diri secara perorangan, namun solusi yang ditawarkan dari pihak PT. ASYKI Unit Pasuruan hendaknya pendaftar poli asuransi secara individu di arahkan pada salah satu mitra yang bekerja sama dengan PT. ASYKI dan ke depannya akan membuka peluang bagi pendaftar polis secara perorangan sehingga masyarakat lebih leluasa untuk mengenal dan menerapkan asuransi jiwa shariah dengan mudah tanpa harus melalui badan usaha atau perusahaan yang menjadi perantara.

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