Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?

2012 ◽  
Vol 32 (1) ◽  
pp. 139-181 ◽  
Author(s):  
William F. Messier ◽  
Chad A. Simon ◽  
Jason L. Smith
Keyword(s):  
Analytical Procedure ◽  
Behavioral Research ◽  
Data Availability ◽  
Comprehensive Review ◽  
External Auditors ◽  
The Past ◽  
Considerable Research ◽  
Research Questions ◽  
Analytical Procedures ◽  
Corroborative Evidence

SUMMARY This paper presents a comprehensive review of behavioral research on external auditors' use of analytical procedures published over the past two decades. We frame our review around four phases of the analytical procedures process: develop an expectation, establish a tolerable difference, compare the expectation to the recorded amount and investigate significant differences, and evaluate explanations and corroborative evidence. We find that while considerable research has focused on auditors' performance of the latter phases of the analytical procedures process (i.e., investigate significant differences and evaluate explanations and evidence), relatively less research has focused on the initial phases of the process (i.e., setting expectations and establishing thresholds). We also find that prior research has primarily focused on the preliminary and substantive analytical procedure settings with little research examining auditors' judgments and decisions when using analytical procedures at the overall review stage of the audit engagement. Finally, we summarize the significant findings from research in each phase and provide a number of research questions whose answers could improve our understanding and the performance of analytical procedures. Data Availability: All articles are publicly available.

Traffic conflict techniques for road safety analysis: open questions and some insights

2014 ◽  
Vol 41 (7) ◽  
pp. 633-641 ◽  
Author(s):  
Lai Zheng ◽  
Karim Ismail ◽  
Xianghai Meng
Keyword(s):  
Road Safety ◽  
Future Research ◽  
Future Directions ◽  
Comprehensive Review ◽  
The Past ◽  
Considerable Research ◽  
Open Questions ◽  
Traffic Conflicts ◽  
Traffic Conflict ◽  
Surrogate Measures

Developing non-crash or surrogate measures of road safety has drawn considerable research interest over the past five decades. Traffic conflict techniques, which analyze the safety situations from the aspect of more observable traffic events than crashes, are the most prominent techniques to date. This study provides a comprehensive review of previous research on traffic conflict techniques, striving to find answers to the following open questions: What is a traffic conflict? How to collect the traffic conflict data? And what is the ground to claim that traffic conflicts can be valid surrogates for crashes? The strengths and weaknesses of available answers to these questions are assessed based on methodological and empirical grounds. Directions for the future research are identified and outlined. It is believed that following recommended future directions may offer convincing answers to identified open questions.

scholarly journals How Does an Initial Expectation Bias Influence Auditors' Application and Performance of Analytical Procedures?

2013 ◽  
Vol 88 (4) ◽  
pp. 1413-1431 ◽  
Author(s):  
Byron J. Pike ◽  
Mary B. Curtis ◽  
Lawrence Chui
Keyword(s):  
Analytical Procedure ◽  
Data Availability ◽  
Financial Statement ◽  
Experimental Setting ◽  
Initial Expectation ◽  
Pertinent Information ◽  
Analytical Procedures ◽  
And Performance ◽  
Selective Accessibility Model ◽  
Expectation Bias

ABSTRACT Prior research demonstrates that knowledge of unaudited balances biases auditors' expectations during analytical procedures. What is less understood is how these biases affect auditors' subsequent investigations and their conclusions about the reasonableness of a particular balance. We employ the selective accessibility model to examine the differences in analytical procedure performance when auditor expectations are formed with versus without knowledge of the client's unaudited financial statement balances. In an experimental setting, we found that auditors with knowledge of unaudited balances favored hypotheses and supporting information indicating that the client's balance was reasonably stated. Auditors who formed expectations without current-year figures were more willing to evaluate competing alternatives, could better identify the most pertinent information, and were significantly more likely to identify a material misstatement using an analytical procedure. Data Availability: Data are available from the authors on request.

scholarly journals Motivating Workers in Construction

2014 ◽  
Vol 2014 ◽  
pp. 1-11 ◽  
Author(s):  
Jason E. Barg ◽  
Rajeev Ruparathna ◽  
Daylath Mendis ◽  
Kasun N. Hewage
Keyword(s):  
Management Practices ◽  
Small Body ◽  
Comprehensive Analysis ◽  
Construction Workers ◽  
Key Factors ◽  
Comprehensive Review ◽  
The Past ◽  
Body Of Knowledge ◽  
Considerable Research ◽  
Industry Sectors

The study of the motivation of construction workers is limited to a relatively small body of knowledge. Although there is considerable research available regarding motivation and productivity, few researchers have provided a comprehensive analysis on the motivation of construction workers. The research stated that productivity in construction has not improved compared to other industry sectors such as manufacturing. This trend has been echoed in publications throughout the past five decades, and suggested that motivation is one of the key factors impacting productivity. This paper offers a comprehensive review of the published work that directly links the key words—construction and motivation. The findings have been presented in five themes, that is, motivation models, environment and culture, incentives and empowerment, and worker management. This paper concludes with two methods suggested by previous researchers to improve motivation of construction workers: (1) relevant worker incentives (intrinsic or extrinsic) and (2) improved management practices, specifically regarding communication with workers.

Synthesis of Drugs and Biorelevant N-heterocycles Employing Recent Advances in C-N Bond Formation

2020 ◽  
Vol 24 (20) ◽  
pp. 2293-2340
Author(s):  
Firdoos Ahmad Sofi ◽  
Prasad V. Bharatam
Keyword(s):  
Kinase Inhibitors ◽  
Bond Formation ◽  
Comprehensive Review ◽  
Biologically Relevant ◽  
Lead Compounds ◽  
Heterocyclic Molecules ◽  
The Past ◽  
Anti Cancer ◽  
Modern Methods ◽  
Bond Formation Reactions

C-N bond formation is a particularly important step in the generation of many biologically relevant heterocyclic molecules. Several methods have been reported for this purpose over the past few decades. Well-known named reactions like Ullmann-Goldberg coupling, Buchwald-Hartwig coupling and Chan-Lam coupling are associated with the C-N bond formation reactions. Several reviews covering this topic have already been published. However, no comprehensive review covering the synthesis of drugs/ lead compounds using the C-N bond formation reactions was reported. In this review, we cover many modern methods of the C-N bond formation reactions, with special emphasis on metal-free and green chemistry methods. We also report specific strategies adopted for the synthesis of drugs, which involve the C-N bond formation reactions. Examples include anti-cancer, antidepressant, anti-inflammatory, anti-atherosclerotic, anti-histaminic, antibiotics, antibacterial, anti-rheumatic, antiepileptic and anti-diabetic agents. Many recently developed lead compounds generated using the C-N bond formation reactions are also covered in this review. Examples include MAP kinase inhibitors, TRKs inhibitors, Polo-like Kinase inhibitors and MPS1 inhibitors.

Phytochemical and Pharmacological Review on Two Herbs of Baijiangcao: Patrinia scabiosaefolia Fisch. ex Trev. and Patrinia villosa (Thunb.) Juss

2020 ◽  
Vol 17 (5) ◽  
pp. 496-517
Author(s):  
Yangcheng Liu ◽  
Wei Liu ◽  
Jiaqi Wang ◽  
Yang Liu ◽  
Changlan Chen ◽  
...  
Keyword(s):  
Chemical Constituents ◽  
Volatile Components ◽  
Research Papers ◽  
Pharmacological Activities ◽  
Comprehensive Review ◽  
Scientific Databases ◽  
The Past ◽  
Current State ◽  
Patrinia Scabiosaefolia ◽  
Antiviral Activities

Patrinia scabiosaefolia Fisch. Trev. and Patrinia villosa (Thunb.) Juss, are two species of Patrinia recorded in the Chinese Pharmacopoeia with the same Chinese name “Baijiangcao” and similar therapeutic effect in traditional Chinese medicine. The present article is the first comprehensive review on the chemical composition and pharmacological activities of these herbs. In this review, data on chemical constituents and pharmacological profile of the two herbs are provided. This review discusses all the classes of the 223 compounds (phenylpropanoids, flavonoids, terpenes, saponins and volatile components, etc.) detected in the two herbs providing information on the current state of knowledge of the phytochemicals present in them. In the past three years, our research group has isolated and identified about more than 100 ingredients from the two herbs. Therefore, we published a systematic review of our research papers and studies on the two herbs were carried out using resources such as classic books about Chinese herbal medicine and scientific databases including Pubmed, Web of Science, SciFinder, CNKI. etc. The present review discusses the most thoroughly studied pharmacological activities (antioxidant, anti-inflammatory, immunomodulatory, antimicrobial, antitumor and antiviral activities) of the two herbs. This comprehensive review will be informative for scientists searching for new properties of these herbs and will be important and significant for the discovery of bioactive compounds from the two herbs and in complete utilization of Patrinia scabiosaefolia Fisch. ex Trev. and Patrinia villosa (Thunb.) Juss.

External Auditors' Involvement in the Internal Audit Function's Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery

2016 ◽  
Vol 35 (4) ◽  
pp. 159-173 ◽  
Author(s):  
Byron J. Pike ◽  
Lawrence Chui ◽  
Kasey A. Martin ◽  
Renee M. Olvera
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Internal Controls ◽  
Professional Standards ◽  
Data Availability ◽  
Internal Auditors ◽  
External Auditors ◽  
Internal Audit Function ◽  
Anchoring Bias ◽  
Before And After

SUMMARY To reduce redundancies and increase efficiency in the evaluation of internal controls (PCAOB 2007, 402–403), professional standards encourage coordination between external auditors and their clients' internal audit function (IAF). Recent surveys of internal auditors find that a component of this coordination is external auditors' involvement in developing the IAF's audit plans. Nevertheless, it is not known how such involvement affects external auditors' reliance on the internal control test work of the IAF, either before or after a negative audit discovery. Based on an experiment with 107 experienced auditors, we find that external auditors involved in the development of the IAF's audit plan perceive the IAF as more objective and that both objectivity and involvement contribute to these auditors' placing more reliance on the IAF as compared to external auditors with no involvement. This initial reliance results in the involved auditors' proposing reductions to the audit budget and re-performing less of the IAF's work. Consistent with an anchoring bias, we find that involvement leads to external auditors' continuing to place greater reliance on the IAF's work, even after they become aware of a negative audit discovery that should not have occurred had the client's controls been effective. Data Availability: Data are available from the authors on request.

Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures

2020 ◽  
Vol 34 (3) ◽  
pp. 153-167
Author(s):  
John R. Lauck ◽  
Stephen J. Perreault ◽  
Joseph R. Rakestraw ◽  
James S. Wainberg
Keyword(s):  
Best Practices ◽  
Audit Quality ◽  
Self Regulation ◽  
Data Availability ◽  
Audit Committees ◽  
External Auditors ◽  
Extant Literature ◽  
Psychological Theories ◽  
Inquiry Process ◽  
The Impact

SYNOPSIS Auditing standards require external auditors to inquire of client-employees regarding their knowledge of actual or suspected fraud (PCAOB 2010b; AICPA 2016). However, the extant literature provides little guidance on practical methods that auditors can employ to increase the likelihood of fraud disclosure and improve audit quality. Drawing upon best practices in the whistleblowing literature and psychological theories on self-regulation, we experimentally test the efficacy of two practical strategies that auditors can employ during the fraud inquiry process: actively promoting statutory whistleblower protections and strategically timing their fraud inquiries. Our results indicate that auditors are more likely to elicit client-employee fraud disclosures by actively promoting statutory whistleblower protections and strategically timing the fraud inquiry to take place in the afternoon, when client-employee self-regulation is more likely to be depleted. These two audit inquiry strategies should be of considerable interest to audit practitioners, audit committees, and those concerned with improving audit quality. Data Availability: From the authors by request.

Introduction to biometric measures for Games User Research

2018 ◽  
Author(s):  
Lennart E. Nacke
Keyword(s):  
Physiological Data ◽  
Biometric Data ◽  
User Research ◽  
Academic Practice ◽  
The Past ◽  
Informed Decisions ◽  
Trade Offs ◽  
Research Questions ◽  
Industry Professionals

This chapter presents the physiological metrics used in Games User Research (GUR). Aimed at GUR professionals in the games industry, it explains what methods are available to researchers to measure biometric data while subjects are engaged in play. It sets out when it is appropriate to use biometric measures in GUR projects, the kind of data generated, and the differing ways it can be analysed. The chapter also discusses the trade-offs required when interpreting physiological data, and will help games researchers to make informed decisions about which research questions can benefit from biometric methodologies. As the equipment needed to collect biometric data becomes more sophisticated as well as cheaper, physiological testing of players during a game’s development will become more common. At the same time, Games User Researchers will become more discriminating in its use. Where in the past professionals in the games industry have used biometric testing to generate quick, actionable feedback about player responses to elements of a game, and have been less concerned with the scientific robustness of their methodology, as GUR develops a new breed of games industry professionals are attempting to deploy good academic practice in their researches.

Bi19S27I3 nanorods: a new candidate for photothermal therapy in the first and second biological near-infrared windows

Nanoscale ◽  
2021 ◽  
Author(s):  
Jinsong Xiong ◽  
Qinghuan Bian ◽  
Shuijin Lei ◽  
Yatian Deng ◽  
Kehan Zhao ◽  
...  
Keyword(s):  
Cancer Therapy ◽  
Photothermal Therapy ◽  
Near Infrared ◽  
Research Interest ◽  
The Past ◽  
Nir Light ◽  
Considerable Research ◽  
Key Factor

Near-infrared (NIR) light induced photothermal cancer therapy using nanomaterials as photothermal agents has attracted considerable research interest over the past few years. As the key factor in the photothermal therapy...

scholarly journals Analgesia for Sheep in Commercial Production: Where to Next?

Animals ◽  
2021 ◽  
Vol 11 (4) ◽  
pp. 1127
Author(s):  
Alison Small ◽  
Andrew David Fisher ◽  
Caroline Lee ◽  
Ian Colditz
Keyword(s):  
Research Effort ◽  
Mitigation Strategies ◽  
Worth Living ◽  
Life Worth Living ◽  
The Past ◽  
Considerable Research ◽  
Husbandry Practices ◽  
Industry Practice ◽  
Successful Launch ◽  
Inflammatory Drugs

Increasing societal and customer pressure to provide animals with ‘a life worth living’ continues to apply pressure on livestock production industries to alleviate pain associated with husbandry practices, injury and illness. Over the past 15–20 years, there has been considerable research effort to understand and develop mitigation strategies for painful husbandry procedures in sheep, leading to the successful launch of analgesic approaches specific to sheep in a number of countries. However, even with multi-modal approaches to analgesia, using both local anaesthetic and non-steroidal anti-inflammatory drugs (NSAID), pain is not obliterated, and the challenge of pain mitigation and phasing out of painful husbandry practices remains. It is timely to review and reflect on progress to date in order to strategically focus on the most important challenges, and the avenues which offer the greatest potential to be incorporated into industry practice in a process of continuous improvement. A structured, systematic literature search was carried out, incorporating peer-reviewed scientific literature in the period 2000–2019. An enormous volume of research is underway, testament to the fact that we have not solved the pain and analgesia challenge for any species, including our own. This review has highlighted a number of potential areas for further research.

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