A Live Simulation-Based Investigation: Interactions with Clients and Their Effect on Audit Judgment and Professional Skepticism

2017 ◽  
Vol 37 (3) ◽  
pp. 145-162 ◽  
Author(s):  
Jared Eutsler ◽  
Anne E. Norris ◽  
Gregory M. Trompeter
Keyword(s):  
Social Relationships ◽  
Psychology Research ◽  
Professional Skepticism ◽  
Audit Judgment ◽  
The Social ◽  
Simulation Based ◽  
Construct Accessibility ◽  
The Impact

SUMMARY Threats to professional skepticism are embedded in the social relationships and interactions between auditors and management. These can affect auditor skepticism and the extent of audit procedures performed. In this study, we conduct an experiment using live simulation to create a realistic audit setting to investigate the effect of these interactions on professional skepticism. Each participant (n = 49) completed a measure of trait skepticism and conducted an audit interview with a professional actor trained to play the role of a client controller. Findings indicate that, in general, participants who interview a friendly controller (rather than an intimidating controller) are less likely to determine questionable cash disbursements to be control exceptions and less likely to recommend more intensive follow-up. However, consistent with social psychology research on construct accessibility, planned contrasts indicate that participants who score low on trait skepticism are least likely to identify control exceptions and recommend more intensive follow-up when interviewing a friendly controller. This study advances research on professional skepticism by examining the impact that type of social interaction (friendly, intimidating) has on professional skepticism using a methodology (live simulation) that allows us to simulate a realistic audit environment. Use of this methodology increases external validity and generalizability of our findings. As a result, this study corroborates concerns that the social relationships/interactions between management and the auditor can be a threat to professional skepticism, and allows us to understand better how, when, and where these threats occur.

scholarly journals The Role of Social Isolation and the Development of Depression. A Comparison of the Widowed and Married Oldest Old in Germany

2021 ◽  
Vol 18 (13) ◽  
pp. 6986
Author(s):  
Franziska Förster ◽  
Melanie Luppa ◽  
Alexander Pabst ◽  
Kathrin Heser ◽  
Luca Kleineidam ◽  
...  
Keyword(s):  
Social Network ◽  
Depressive Symptoms ◽  
Old Age ◽  
Social Isolation ◽  
Mixed Models ◽  
Oldest Old ◽  
The Social ◽  
The Impact

Widowhood is common in old age, can be accompanied by serious health consequences and is often linked to substantial changes in social network. Little is known about the impact of social isolation on the development of depressive symptoms over time taking widowhood into account. We provide results from the follow-up 5 to follow-up 9 from the longitudinal study AgeCoDe and its follow-up study AgeQualiDe. Depression was measured with GDS-15 and social isolation was assessed using the Lubben Social Network Scale (LSNS-6). The group was aligned of married and widowed people in old age and education through entropy balancing. Linear mixed models were used to examine the frequency of occurrence of depressive symptoms for widowed and married elderly people depending on the risk of social isolation. Our study shows that widowhood alone does not lead to an increased occurrence of depressive symptoms. However, “widowed oldest old”, who are also at risk of social isolation, have significantly more depressive symptoms than those without risk. In the group of “married oldest old”, women have significantly more depressive symptoms than men, but isolated and non-isolated do not differ. Especially for people who have lost a spouse, the social network changes significantly and increases the risk for social isolation. This represents a risk factor for the occurrence of depressive symptoms.

Using a Social Guide to Improve Social Relationships of People with Severe Disabilities

1993 ◽  
Vol 18 (1) ◽  
pp. 36-45 ◽  
Author(s):  
J. Stephen Newton ◽  
Robert H. Horner
Keyword(s):  
Social Relationships ◽  
Severe Disabilities ◽  
Network Member ◽  
Community Members ◽  
Community Based ◽  
Staff Members ◽  
The Social ◽  
Individuals With Intellectual Disabilities

Staff members of community-based residential programs serving individuals with intellectual disabilities often have difficulty helping participants develop social relationships with community members. A “social guide model” taught staff of an apartment-based residential program to use a set of “community network strategies” to improve the social relationships of three women with disabilities. Results demonstrated a functional relationship between staff members' use of the strategies under the supervision of the social guide model and increases in the size of participants' social networks and the frequency with which they experienced social integration. The intervention also was associated with a higher weekly rate of introduction of new network members and a higher rate of socially integrated activities per network member per week. Gains generally were maintained during a follow-up period, with a regular staff member assuming the role of social guide.

Research on the Effects of Over-the-Counter Drug Advertising

1974 ◽  
Vol 4 (3) ◽  
pp. 223-226 ◽  
Author(s):  
Donald L. Kanter
Keyword(s):  
Drug Misuse ◽  
Pharmaceutical Advertising ◽  
Drug Usage ◽  
Over The Counter ◽  
Drug Advertising ◽  
The Social ◽  
The Media ◽  
Commercial Advertising ◽  
The Impact

Dr. Kanter presents a summary of his research assessing the role of OTC advertising in Influencing drug usage. His work represents the only systematic study of the impact of commercial advertising on drug usage. He stresses that advertising in itself does not directly lead to drug misuse but should be considered as part of a host of factors in the social environment and in the media environment that have significant influence in determining people's behavior. He also urged that the existing pharmaceutical advertising codes, which are often violated, be reviewed and strengthened.

scholarly journals Exploring the effectiveness of a COVID-19 contact tracing app using an agent-based model

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Jonatan Almagor ◽  
Stefano Picascia
Keyword(s):  
High Rate ◽  
Contact Tracing ◽  
Agent Based Model ◽  
Agent Based ◽  
The Social ◽  
Behavioural Factors ◽  
The Impact ◽  
Different Levels ◽  
User Rate

AbstractA contact-tracing strategy has been deemed necessary to contain the spread of COVID-19 following the relaxation of lockdown measures. Using an agent-based model, we explore one of the technology-based strategies proposed, a contact-tracing smartphone app. The model simulates the spread of COVID-19 in a population of agents on an urban scale. Agents are heterogeneous in their characteristics and are linked in a multi-layered network representing the social structure—including households, friendships, employment and schools. We explore the interplay of various adoption rates of the contact-tracing app, different levels of testing capacity, and behavioural factors to assess the impact on the epidemic. Results suggest that a contact tracing app can contribute substantially to reducing infection rates in the population when accompanied by a sufficient testing capacity or when the testing policy prioritises symptomatic cases. As user rate increases, prevalence of infection decreases. With that, when symptomatic cases are not prioritised for testing, a high rate of app users can generate an extensive increase in the demand for testing, which, if not met with adequate supply, may render the app counterproductive. This points to the crucial role of an efficient testing policy and the necessity to upscale testing capacity.

scholarly journals Migration infrastructures and the production of migrants’ irregularity in Japan and the United Kingdom

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Nando Sigona ◽  
Jotaro Kato ◽  
Irina Kuznetsova
Keyword(s):  
Legal Status ◽  
Qualitative Interviews ◽  
Legal Violence ◽  
The United Kingdom ◽  
The Social ◽  
Access And Quality ◽  
The Uk ◽  
The Impact

AbstractThe article examines the migration infrastructures and pathways through which migrants move into, through and out of irregular status in Japan and the UK and how these infrastructures uniquely shape their migrant experiences of irregularity at key stages of their migration projects.Our analysis brings together two bodies of migration scholarship, namely critical work on the social and legal production of illegality and the impact of legal violence on the lives of immigrants with precarious legal status, and on the role of migration infrastructures in shaping mobility pathways.Drawing upon in-depth qualitative interviews with irregular and precarious migrants in Japan and the UK collected over a ten-year period, this article develops a three-pronged analysis of the infrastructures of irregularity, focusing on infrastructures of entry, settlement and exit, casting a comparative light on the mechanisms that produce precarious and expendable migrant lives in relation to access to labour and labour conditions, access and quality of housing and law enforcement, and how migrants adapt, cope, resist or eventually are overpowered by them.

scholarly journals Therapeutic Value of Single Nucleotide Polymorphisms on the Efficacy of New Therapies in Patients with Multiple Sclerosis

2021 ◽  
Vol 11 (5) ◽  
pp. 335
Author(s):  
María José Zarzuelo Romero ◽  
Cristina Pérez Ramírez ◽  
María Isabel Carrasco Campos ◽  
Almudena Sánchez Martín ◽  
Miguel Ángel Calleja Hernández ◽  
...  
Keyword(s):  
Multiple Sclerosis ◽  
Mechanism Of Action ◽  
Dimethyl Fumarate ◽  
Response To Treatment ◽  
Nucleotide Polymorphisms ◽  
New Therapies ◽  
Therapeutic Value ◽  
The Impact

The introduction of new therapies for the treatment of multiple sclerosis (MS) is a very recent phenomenon and little is known of their mechanism of action. Moreover, the response is subject to interindividual variability and may be affected by genetic factors, such as polymorphisms in the genes implicated in the pathologic environment, pharmacodynamics, and metabolism of the disease or in the mechanism of action of the medications, influencing the effectiveness of these therapies. This review evaluates the impact of pharmacogenetics on the response to treatment with new therapies in patients diagnosed with MS. The results suggest that polymorphisms detected in the GSTP1, ITGA4, NQO1, AKT1, and GP6 genes, for treatment with natalizumab, ZMIZ1, for fingolimod and dimethyl fumarate, ADA, for cladribine, and NOX3, for dimethyl fumarate, may be used in the future as predictive markers of treatment response to new therapies in MS patients. However, there are few existing studies and their samples are small, making it difficult to generalize the role of these genes in treatment with new therapies. Studies with larger sample sizes and longer follow-up are therefore needed to confirm the results of these studies.

Party-Political and Socio-Economic Сonsequences of Elections to the German Bundestag

2021 ◽  
pp. 24
Author(s):  
V.B. Belov
Keyword(s):  
Point Of View ◽  
The European Union ◽  
Social Democrats ◽  
The Social ◽  
Angela Merkel ◽  
The Face ◽  
German Bundestag ◽  
The Impact ◽  
Further Development

The article examines the results of the last Bundestag elections. They marked the end of the Angela Merkel era and reflected the continuation of difficult party-political and socio-economic processes in the informal leader of the European Union. The main attention of the research focuses on the peculiarities of the election campaign of the leading parties and of the search for ways of further development of Germany in the face of urgent economic and political challenges. These challenges include the impact of the coronavirus crisis, the impact of the energy and digital transition to a climate-neutral economy, and the complex international situation. Based on original sources, the author analyzes the causes of the SPD victory and the CDU/CSU bloc defeat, the results of the negotiations of the Social Democrats with the Greens and Liberals, the content of the coalition agreement from the point of view of the prospects for the development of domestic and foreign policy and the economy of Russia's main partner in the west of the Eurasian continent. The conclusion is made about the absence of breakthrough ideas, the consistent continuation of the course started by the previous government for a carbon-free economy and the strengthening of the role of Germany in Europe and the world. For this course, conflicts and problems in achieving the set goals will be immanent due to the compromising nature of the coalition agreements.

The role of public libraries in the development of social capital in local communities – a theoretical study

2021 ◽  
Vol 42 (3) ◽  
pp. 184-196
Author(s):  
Maja Dorota Wojciechowska
Keyword(s):  
Social Capital ◽  
Social Engagement ◽  
Social Life ◽  
Public Libraries ◽  
Local Communities ◽  
Social Needs ◽  
Content Type ◽  
The Social ◽  
The Impact

PurposeSocial capital, understood as intangible community values available through a network of connections, is a factor in the development of societies and improving quality of life. It helps to remove economic inequalities and prevent poverty and social exclusion, stimulate social and regional development, civic attitudes and social engagement and build a civic society as well as local and regional identity. Many of these tasks may be implemented by libraries, which, apart from providing access to information, may also offer a number of services associated with social needs. The purpose of this paper is to present the roles and functions that libraries may serve in local communities in terms of assistance, integration and development based on classical social capital theories.Design/methodology/approachThe paper reviews the classical concepts of social capital in the context of libraries. It analyses the findings of Pierre-Félix Bourdieu, James Coleman, Francis Fukuyama, Robert Putnam, Nan Lin, Ronald Stuart Burt, Wayne Baker and Alejandro Portes. Based on their respective concepts, the paper analyses the role of the contemporary library in the social life of local communities. In particular, it focuses on the possible new functions that public libraries may serve.FindingsA critical review of the concept of social capital revealed certain dependencies between libraries and their neighbourhoods. With new services that respond to the actual social needs, libraries may serve as a keystone, namely they may integrate, animate and engage local communities. This, however, requires a certain approach to be adopted by the personnel and governing authorities as well as infrastructure and tangible resources.Originality/valueThe social engagement of libraries is usually described from the practical perspective (reports on the services provided) or in the context of research on the impact of respective projects on specific groups of users (research reports). A broader approach, based on original social theories, is rarely encountered. The paper draws on classical concepts of social capital and is a contribution to the discussion on possible uses of those concepts based on an analysis of the role of libraries in social life and in strengthening the social capital of local communities.

Marriage and Sexual Relations in the New Testament World

2014 ◽  
Author(s):  
William Loader
Keyword(s):  
Roman Society ◽  
Greco Roman ◽  
The Social ◽  
The New Testament ◽  
The Common ◽  
The Many ◽  
Marital Sex ◽  
The Impact ◽  
Common Understanding

After a brief overview of the social context and role of marriage and sexuality in Jewish and Greco-Roman cultures, the chapter traces the impact of the Genesis creation narratives, positively and negatively, on how marriage and sexuality were seen both in the present and in depictions of hope for the future. Discussion of pre-marital sex, incest, intermarriage, polygyny, divorce, adultery, and passions follows. It then turns to Jesus’ reported response to divorce, arguing that the prohibition sayings should be read as assuming that sexual intercourse both effects permanent union and severs previous unions, thus making divorce after adultery mandatory, the common understanding and legal requirement in both Jewish and Greco-Roman society of the time. It concludes by noting both the positive appreciation of sex and marriage, grounded in belief that they are God’s creation, and the many dire warnings against sexual wrongdoing, including adulterous attitudes and uncontrolled passions.

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