Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research

Author(s):  
Richard C. Hatfield ◽  
Aaron Saiewitz

In this paper, we provide theoretical and practical guidance on experimental design choices when incorporating auditor-client communication in audit research. We structure our discussion around Social Presence Theory, noting how elements of social presence impact theoretical predictions and the related experimental design. We then compare non-interactive, highly-controlled paper/computer-based studies with studies that involve automated interaction, interaction with an actor, or interaction between participants. We provide a discussion of best practices and pitfalls related to these different experimental design choices, including theoretical and logistical considerations, as well as recent innovations in this area. While our methodological discussion is nested in auditor-client communication research, these methods and logistical considerations are applicable to most accounting experiments designed to address research questions steeped in social psychology (i.e., contexts of human interaction).

2018 ◽  
Vol 17 (2) ◽  
Author(s):  
Steffen Kolb ◽  
Mathias Oertel

Mass media play a certain role for society in democratic systems. Communication research faces this role by analyzing media performance. Well performing media provide the society with a diversity of topics, opinions, and sources. Mostly economically driven processes of media concentration endanger media diversity by decreasing the amount of independent media companies most probably causing less diverse media content. To counteract processes of media concentration in the field of daily newspapers many countries have established various kinds of press subsidies. This study examines empirically what kind of impact press subsidies have on media concentration. It uses a quasi-experimental design


2021 ◽  
Author(s):  
Daniel Pimentel

Abstract Interactions with wildlife can contribute to biodiversity conservation outcomes, though safety and accessibility considerations limit animal encounters from being a viable strategy. This investigation explores the feasibility of mobile augmented reality to facilitate interactions with wildlife and encourage biodversity conservation. A mobile augmented reality experience (Snapchat lens), titled “Penguin Rescue!”, was created to allow users to rehabilitate an oil-slicked virtual penguin. Study 1 distributed the lens globally to Snapchat users (N=63,605) who spent an average of 47 seconds rehabilitating the penguin; psychographic data showed pro-environmental interests were not associated with the lens’ use. Study 2 employed a within-subjects experimental design (N=80) to examine the effects of Penguin Rescue! on conservation outcomes. Results showed that the interaction increased connectedness with the species. Moreover, social presence and plausibility served as key mechanisms contributing to environmental concern and behavioral intentions. Overall, results clarify how biophilic interactions via augmented reality can benefit biodiversity conservation.


SELTICS ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 63-70
Author(s):  
Nurmadina HS ◽  
Yuliah Yuliah

The goal of this research is to look into the use of Directed Reading Thinking Activity to improve students' reading comprehension in the tenth grade at SMAN 1 Tanete Riaja. The following research questions were addressed in this study: 1) How does the implementation of Directed Reading Thinking Activity (henceforth DRTA) improve students' reading comprehension?2) What are the students' perceptions toward the DRTA strategy's implementation? This study employs a quasi-experimental design with both an experimental and a control group. The experimental class was taught using the DRTA strategy, while the control class was taught using the conventional strategy. The participants in this study were chosen at random and were divided into two classes: class X-1, which consisted of 32 students as the experimental class, and class X-2, which consisted of 30 students as the control class. The data was gathered through a reading comprehension test and a questionnaire. According to the findings of this study, using the DRTA method increases students' scores more than using the conventional strategy. The experimental class has a mean score of 76.40, while the control class has a score of 50.3. It indicates that the DRTA strategy significantly improves students' reading comprehension and makes a positive contribution to their cognitive development. Furthermore, the results of the questionnaire show that the majority of students respond positively to the implementation of the DRTA strategy in the classroom.


Author(s):  
Marissa L. Shuffler ◽  
Gerald F. Goodwin

In order to adapt to changing learning environments, instructors must be aware of the challenges that virtuality brings to establishing a shared understanding among online learners. Although developing shared mental models is typically a natural part of learning, it requires significant social and task-related interaction among students, which can be difficult in computer based environments in which social presence is lacking. This chapter will briefly discuss research related to the development of shared understanding and explore what instructors can do to address challenges and facilitate the development of shared knowledge in computer supported collaborative learning environments.


Author(s):  
Douglas S. Fischer ◽  
William F. Moroney ◽  
David W. Biers

The effect of workload context on subsequent performance and workload ratings has crucial implications regarding workload transition. However few studies have examined workload context effects; and those that have, report contradictory results. This study attempts to determine if the failure to find evidence of workload context effects might be attributable to methodological factors such as task duration, task difficulty, and experimental design. Twelve subjects “flew” three sessions of three trials on a computer-based flight simulator, and rated the workload after each trial. A pre-post experimental design presented the first and third trials at a medium level of difficulty while the second (experimental) trial was of low, medium, or high difficulty. Crosswinds of 2, 12, and 22 knots created the levels of low, medium, and high task difficulty. Analyses of the performance and workload data did not reveal significant differences in Trial 3 as a function of prior task difficulty presented in Trial 2. The inability to find workload context effects in the present study suggests that previous inconsistent findings can not be attributed to differences in task duration and experimental design. Rather, it appears that contradictory results may be attributable to differences in the range of task difficulty employed, the workload measurement tool, or both.


2020 ◽  
Vol 27 (3) ◽  
pp. 472-500 ◽  
Author(s):  
Randy S. Clemons, ◽  
Mark K. McBeth ◽  
Rolfe Daus Peterson ◽  
Carl L. Palmer

Our study focuses on Islamophobia and the power of facts versus the power of a narrative in shaping individual opinion toward Muslims. We utilise an experimental design to explore three research questions: (1) Is Islamophobia and anti-Muslim sentiment lowered in narrative or factual treatments?; (2) What are the differential effects of the treatments by ideological orientation?; and (3) Is Islamophobia a predictor of policy stances? We find that neither the narrative or factual treatments lowered Islamophobia or anti-Muslim sentiment. However, moderates were significantly influenced by the Facts Treatment, expressing lower levels of anti-Muslim sentiment. Finally, the treatments significantly influenced policy positions for individuals in the Facts Treatment group, who were less likely to support funding increases for border security than subjects in the narrative treatment. Our findings have implications for understanding persuasion, identity protection cognition, and the persistence of Islamophobia within the context of the power of narrative.


2019 ◽  
Vol 10 (1) ◽  
pp. 71-81
Author(s):  
Markus Krajewski

In den letzten zehn Jahren sind die digitalen Geisteswissenschaften von einem Randphänomen zu einem der sichtbareren Felder kultur- und geisteswissenschaftlicher Forschung geworden. Dieser Erfolg ist von Kritik begleitet und Fotis Jannidis identifiziert drei Topoi der Kritik an den Digital Humanities, die oft vorgebracht und wiederholt werden: 1. ›Das wussten wir schon vorher‹ 2. ›Die Themen der Digital Humanities sind veraltet‹ 3. Es handle sich bei den Digital Humanities um eine neue Form des Positivismus, der geisteswissenschaftliche Gegenstände nicht adäquat beschreibt. Diese drei Vorwürfe gegen die Digital Humanities werden von Jannidis aufgegriffen und auf ihren argumentativen und wissenschaftspolitischen Gehalt befragt und hinterfragt. Der Beitrag schließt mit einem Plädoyer für das Ausprobieren, Basteln und für die Neugierde auf die neu entstehenden Datensammlungen in den Bibliotheken und Archiven. Markus Krajewski hält die Erwartungen an das Innovationspotenzial der Digital Humanities dagegen für überzogen, die aus seiner Perspektive bisher über den Status einer Hilfswissenschaft nicht hinausgekommen sind. So wie die Diplomatik um die Analyse von Urkunden oder die Numismatik um die Einordnung von Münzen oder die Paläographie um die Analyse von Handschriften besorgt ist, so kümmern sich die Digital Humanities bisher lediglich um die Nahtstelle von geisteswissenschaftlichen Forschungsfragen mit computergestützten Methoden. Die eigentliche Aufgabe der Digital Humanities bestünde aber darin, die Kulturtechnik Codieren in den Vordergrund zu rücken. Denn Programmcodes lesen und schreiben zu können, seien auch für Geisteswissenschaftler eine Schlüsselkompetenz, damit die Schrift der Zukunft – die von Softwareentwicklern, Computeringenieuren und selbstlernenden Maschinen entworfenen Algorithmen – weiterhin kritisch kommentiert und interpretiert (und nicht bloß passiv angewandt) werden kann. During the last ten years, the so-called digital humanities have developed from a footnote to being a major player in the academic field of cultural studies and humanities alike. However, success goes hand in hand with increasing criticism, and Fotis Jannidis identifies three topoi of critique digital humanities repeatedly have to face. 1. ›We already knew that‹ 2. ›The topics of digital humanities are outdated‹ 3. Digital humanities are said to be a new form of positivism not adequately describing humanities related issues. Jannides takes up these accusations against digital humanities by scrutinizing and questioning their argumentative and scientific- political substance. The article closes with a speech promoting of a phase of trial and error, of tinkering and of curiosity for the subject at hand while analyzing newly originated data collections from libraries or archives. In Markus Krajewski’s opinion, however, the expectations placed in the potential of innovation of digital humanities are exaggerated which subsequently leads him to label them an ancillary discipline. The usefulness of digital humanities is entirely limited to providing the link between humanities-related research questions and computer-based methods in the same way diplomatics relies on the analysis of records, numismatics on the process of categorizing coins or paleography on the analysis of historical manuscripts. Krajewski sees the real task of digital humanities in bringing the cultural technology of coding into the spotlight. He describes the ability to write and read source code as a key competence every modern humanities scholar needs in order to be able to critically comment and interpret the script of the future: algorithms designed by software developers, computer engineers, and auto-didactic machines.


Sign in / Sign up

Export Citation Format

Share Document