Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality

2018 ◽  
Vol 30 (2) ◽  
pp. 55-76 ◽  
Author(s):  
Roger Simnett ◽  
Ken T. Trotman
Keyword(s):  
Data Collection ◽  
Experimental Research ◽  
Audit Quality ◽  
Research Trends ◽  
Evidence Based ◽  
Research Papers ◽  
Processing Stage ◽  
Key Issues ◽  
Support Evidence ◽  
Leading Journals

ABSTRACT We examine 468 experimental auditing research papers that were published in ten leading accounting and auditing journals from 1991–2015 to address three key issues. First, we consider the trends in experimental auditing research and find that while the total number of papers published in the leading journals has expanded, the percentage of experimental auditing papers has decreased substantially. Second, in order to support evidence-based standard-setting and regulation, and to identify the audit quality issues that have been addressed, we map this research to the IAASB Framework for Audit Quality. We find that the majority of studies have concentrated on the processing stage of the Framework and at both the engagement and firm levels. Third, breaking our period of study into five five-year blocks, we observe a significant evolution in experimental research over the 25 years of our study, as evidenced by trends in the topics examined, types of participants used, and data collection approaches used.

International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities

2016 ◽  
Vol 35 (3) ◽  
pp. 1-32 ◽  
Author(s):  
Roger Simnett ◽  
Elizabeth Carson ◽  
Ann Vanstraelen
Keyword(s):  
Audit Quality ◽  
Research Trends ◽  
Data Sources ◽  
Quality Data ◽  
Research Articles ◽  
Future Research ◽  
Evidence Based ◽  
Methodological Issues ◽  
Comprehensive Review ◽  
Support Evidence

SUMMARY We present a comprehensive review of the 130 international archival auditing and assurance research articles that were published in eight leading accounting and auditing journals for 1995–2014. In order to support evidence-based international standard setting and regulation, and to identify what has been learned to date, we map this research to the International Auditing and Assurance Standards Board's (IAASB) Framework for Audit Quality. For the areas that have been well researched, we provide a summary of the findings and outline how they can inform standard setters and regulators. We also observe a significant evolution in international archival research over the 20 years of our study, as evidenced by the measures of audit quality, data sources used, and approaches used to address endogeneity concerns. Finally, we identify some challenges in undertaking international archival auditing and assurance research and identify opportunities for future research. Our review is of interest to researchers, practitioners, and standard setters/regulators involved in international auditing and assurance activities.

Developing Evidence-Based Assessment to Prevent Over- or Underidentification of Disorders for New Language Learners

2020 ◽  
Vol 5 (4) ◽  
pp. 1026-1038
Author(s):  
Sandra Levey ◽  
Li-Rong Lilly Cheng ◽  
Diana Almodovar
Keyword(s):  
Language Learners ◽  
Grade Level ◽  
Reading Skills ◽  
Language Disorder ◽  
Academic Development ◽  
Review Article ◽  
Evidence Based ◽  
Clinical Knowledge ◽  
Language And Literacy ◽  
Support Evidence

Purpose The purpose of this review article is to present certain linguistic domains to consider in the assessment of children learning a new language. Speech-language pathologists frequently face difficulty when determining if a bilingual or multilingual child possesses a true speech or language disorder. Given the increased number of new language learners across the world, clinicians must understand differences versus disorders to prevent underidentification or overidentification of a disorder. Conclusions Early identification of a true disorder has been shown to prevent language and literacy difficulties, given that children are able to achieve grade-level reading skills when given intervention. Clinical knowledge and skills are strongly required so that children receive evidence-based assessment to support their academic development. Learning Goal Readers will gain an understanding of the factors that support evidence-based assessment of bilingual and multilingual language learners.

Centres for Health Evidence Demonstration Project

2013 ◽  
Author(s):  
Tracy Stewart ◽  
Denise Koufogiannakis ◽  
Robert S.A. Hayward ◽  
Ellen Crumley ◽  
Michael E. Moffatt
Keyword(s):  
Evidence Based Practice ◽  
Demonstration Project ◽  
Evidence Based ◽  
Research Opportunities ◽  
University Of Alberta ◽  
Information Usage ◽  
University Of Manitoba ◽  
The University ◽  
Hospital Wards ◽  
Support Evidence

This paper will report on the establishment of the Centres for Health Evidence (CHE) Demonstration Project in both Edmonton at the University of Alberta and in Winnipeg at the University of Manitoba. The CHE Project brings together a variety of partners to support evidence-based practice using Internet-based desktops on hospital wards. There is a discussion of the CHE's cultural and political experiences. An overview of the research opportunities emanating from the CHE Project is presented as well as some early observations about information usage.

Crisis knowledge management: Reconfiguring the behavioural science community for rapid responding in the Covid-19 crisis

2020 ◽  
Author(s):  
Ulrike Hahn ◽  
David Lagnado ◽  
Stephan Lewandowsky ◽  
Nick Chater
Keyword(s):  
Knowledge Management ◽  
Evidence Based ◽  
Behavioural Science ◽  
High Stakes ◽  
Evidence Based Policy ◽  
Science Community ◽  
Minimal Damage ◽  
Support Evidence

The present crisis demands an all-out response if it is to be mastered with minimal damage. This means we, as the behavioural science community, need to think about how we can adapt to best support evidence-based policy in a rapidly changing, high-stakes environment. This piece is an attempt to initiate this process. The ‘recommendations’ made are first stabs that will hopefully be critiqued, debated and improved.

scholarly journals Functional Food—Consumer Motivations and Expectations

2021 ◽  
Vol 18 (10) ◽  
pp. 5327
Author(s):  
Kinga Topolska ◽  
Adam Florkiewicz ◽  
Agnieszka Filipiak-Florkiewicz
Keyword(s):  
Functional Food ◽  
Consumer Attitudes ◽  
Evidence Based ◽  
Nutritional Knowledge ◽  
Future Perspectives ◽  
Research Papers ◽  
Adequate Knowledge ◽  
Food Market ◽  
And Behavior ◽  
Insight Into

This review provides insight into consumer attitudes toward functional food (FF), with the purpose of better understanding the needs and behavior regarding this kind of product. A total of 47 articles were selected for this paper. The available studies from last 20 years differ according to the focus (awareness, attitudes, motivations, willingness, acceptance by consumers) and methodologies used. Several factors, including socio-demographic, cognitive and attitudinal ones, seem to be serve as the basis for the acceptance of functional products. The research papers showed that nutritional knowledge is the most important of these. Older people are more interested in functional products than younger consumers, because of their stronger belief in the health benefits of FF. Moreover, women are more open to compromise between taste and health properties. Claims concerning the disease preventative properties of FF are the most attractive for consumers. This review focuses also on future perspectives for the functional food market. Adequate knowledge and evidence-based communication seem to be the most promising ways to increase consumers’ interest in these kinds of products.

scholarly journals CSO Classifier 3.0: a scalable unsupervised method for classifying documents in terms of research topics

2021 ◽  
Author(s):  
Angelo Salatino ◽  
Francesco Osborne ◽  
Enrico Motta
Keyword(s):  
Computer Science ◽  
Digital Libraries ◽  
Gold Standard ◽  
Research Trends ◽  
Alternative Methods ◽  
Relevant Research ◽  
Research Topics ◽  
Research Papers ◽  
Research Areas ◽  
Unsupervised Approach

AbstractClassifying scientific articles, patents, and other documents according to the relevant research topics is an important task, which enables a variety of functionalities, such as categorising documents in digital libraries, monitoring and predicting research trends, and recommending papers relevant to one or more topics. In this paper, we present the latest version of the CSO Classifier (v3.0), an unsupervised approach for automatically classifying research papers according to the Computer Science Ontology (CSO), a comprehensive taxonomy of research areas in the field of Computer Science. The CSO Classifier takes as input the textual components of a research paper (usually title, abstract, and keywords) and returns a set of research topics drawn from the ontology. This new version includes a new component for discarding outlier topics and offers improved scalability. We evaluated the CSO Classifier on a gold standard of manually annotated articles, demonstrating a significant improvement over alternative methods. We also present an overview of applications adopting the CSO Classifier and describe how it can be adapted to other fields.

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