The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation

2018 ◽  
Vol 31 (2) ◽  
pp. 135-143 ◽  
Author(s):  
Joseph F. Brazel ◽  
Christine Gimbar ◽  
Eldar M. Maksymov ◽  
Tammie J. Schaefer
Keyword(s):  
Positive Outcome ◽  
Original Study ◽  
Research Note ◽  
Data Availability ◽  
Professional Skepticism ◽  
Initial Effect ◽  
Additional Testing ◽  
Failed Attempt ◽  
Negative Outcome

ABSTRACT In this research note, we replicate Brazel, Jackson, Schaefer, and Stewart's (2016) study of how auditors evaluate skeptical behavior. Like the original study, we find that evaluators reward audit staff who exercise appropriate levels of skepticism and identify a misstatement (positive outcome). However, when no misstatement is identified (negative outcome), evaluators penalize staff who exercise appropriate levels of skepticism. One factor causing this outcome effect may be that exercising skepticism typically causes budget overages due to additional testing. Hence, we examine whether formally attributing the budget overage to skeptical judgments and actions in the audit budget file reduces outcome effects. However, while replicating the initial effect across three separate studies, we have been unable to reduce this effect. Thus, it is clear that the outcome effect in this context is very robust. Data Availability: Contact the authors.

Auditors' Organizational Commitment, Burnout, and Turnover Intention: A Replication

2016 ◽  
Vol 28 (2) ◽  
pp. 69-74 ◽  
Author(s):  
Nathan H. Cannon ◽  
David N. Herda
Keyword(s):  
Organizational Commitment ◽  
Turnover Intention ◽  
Original Study ◽  
Research Note ◽  
Data Availability ◽  
Alternative Measure ◽  
Behavioral Accounting ◽  
Accounting Research ◽  
Research Context ◽  
Organizational Literature

ABSTRACT In this research note, we replicate Herda and Lavelle's (2012) study on auditors' commitment to their firm, burnout, and turnover intention. Our replication features an alternative measure of commitment recently conceptualized and empirically validated in the organizational literature—the KUT (Klein et al., Unidimensional, Target-free) measure of commitment. The results of our replication are largely consistent with those reported in the original study, suggesting that the initially reported results are robust and that the KUT can be used effectively in a behavioral accounting research context. We also discuss some potential conceptual and practical advantages of the KUT for behavioral accounting researchers to consider. Data Availability: We are willing to share the data used in this study.

scholarly journals Least Likely Observations in Regression Models for Categorical Outcomes

2002 ◽  
Vol 2 (3) ◽  
pp. 296-300 ◽  
Author(s):  
Jeremy Freese
Keyword(s):  
Logistic Regression ◽  
Regression Models ◽  
Binary Logistic Regression ◽  
Positive Outcome ◽  
Ordinary Least Squares ◽  
Parameter Estimates ◽  
Least Squares Regression ◽  
Binary Logistic Regression Model ◽  
Ordered Logistic Regression ◽  
Negative Outcome

This article presents a method and program for identifying poorly fitting observations for maximum-likelihood regression models for categorical dependent variables. After estimating a model, the program leastlikely will list the observations that have the lowest predicted probabilities of observing the value of the outcome category that was actually observed. For example, when run after estimating a binary logistic regression model, leastlikely will list the observations with a positive outcome that had the lowest predicted probabilities of a positive outcome and the observations with a negative outcome that had the lowest predicted probabilities of a negative outcome. These can be considered the observations in which the outcome is most surprising given the values of the independent variables and the parameter estimates and, like observations with large residuals in ordinary least squares regression, may warrant individual inspection. Use of the program is illustrated with examples using binary and ordered logistic regression.

Research Note: Some Problems with Measurement of Macro-organizational Structure

1981 ◽  
Vol 2 (3) ◽  
pp. 287-296 ◽  
Author(s):  
Peter H. Grinyer ◽  
Masoud Yasai-Ardekani
Keyword(s):  
Factor Analysis ◽  
Empirical Study ◽  
Organizational Structure ◽  
Electrical Engineering ◽  
Original Study ◽  
Research Note ◽  
Loss Of Information ◽  
The Uk

Problems associated with the use of Aston psychometrically based measures are evalu ated in the light of experience gained in and the findings of an empirical study of 45 electrical engineering companies in the UK in which the Aston methodology was used. It is shown that (a) the unidimensionality of multi-item measures must be clearly established if loss of information is to be avoided, (b) scales constructed by aggregation of a number of subscales suggested by factor analysis should not be given general labels beyond the description of subscales included in the final scale, and (c) abbreviated scales based on the original study may only reflect sample-specific relationships and may not be used as proxies of original scales in the study of other samples. The objectivity of factor analysis is also addressed.

scholarly journals Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs

2018 ◽  
Vol 13 (1) ◽  
pp. C1-C9 ◽  
Author(s):  
Veena Looknanan Brown ◽  
Paul J. Coram ◽  
Sean A. Dennis ◽  
Denise Dickins ◽  
Christine E. Earley ◽  
...  
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Data Availability ◽  
Professional Skepticism ◽  
International Standard ◽  
Auditing Standards ◽  
Explicit Recognition ◽  
Automated Tools ◽  
Tools And Techniques

SUMMARY On July 16, 2018, the International Auditing and Assurance Standards Board (the Board or IAASB) issued a request for comment on its Exposure Draft, Proposed International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs (ED-315). Major enhancements proposed include explicit recognition of the auditor's use of automated tools and techniques, requiring an understanding of an auditee's use of information technology relevant to financial reporting, acknowledging the influence of an entity's complexity on the audit plan, and increasing the emphasis on the need for professional skepticism. The comment period ended on November 2, 2018. This commentary summarizes the participating committee members' views on selected questions posed by the IAASB. Data Availability: ED-315, including questions for respondents, is available at: https://www.ifac.org/publications-resources/exposure-draft-isa-315-revised-identifying-and-assessing-risks-material.

Skeptical Judgments and Self-Construal: A Comparative Study between Chinese Accounting Students in Australia and China

2016 ◽  
Vol 15 (3) ◽  
pp. 97-111 ◽  
Author(s):  
Sammy X. Ying ◽  
Chris Patel
Keyword(s):  
Comparative Study ◽  
Data Availability ◽  
Accounting Students ◽  
Personality Variable ◽  
Professional Skepticism ◽  
Research Instrument ◽  
Entry Level ◽  
Self Construal ◽  
Interdependent Self

ABSTRACT We contribute to the literature on professional skepticism by examining the influence of a relevant antecedent personality variable, namely self-construal on skeptical judgments. We examine how Chinese accounting students in two distinct learning and cultural environments, Australia and China, are likely to differ in their self-construal, and how these differences may influence their skeptical judgments. We used final-year undergraduate accounting students as proxies for entry-level auditors. Our results show that Chinese accounting students in Australia scored higher on measures of independent and lower on measures of interdependent self-construal than their counterparts in China. Furthermore, we examine the influence of self-construal on skeptical judgments through two conflicting and competing perspectives, namely auditors' perceived relationship with clients' management and auditors' perceived relationship with their superiors. Our results support the perspective based on auditors' perceived relationship with their superiors and show that interdependents are more skeptical than independents. We argue that interdependents are more concerned with pleasing and maintaining harmonious relationships with their superiors. Therefore, they are more cautious and more rigorous in carrying out their audit duties in order to ensure that they are not criticized by superiors. These findings suggest that possible competing and conflicting perspectives need to be taken into account when examining skeptical judgments. Data Availability: The research instrument is available from the first author.

A Research Note on the Male/Female Percentage in the Dreams of Japanese Women; A Failed Attempt at Replication.

Dreaming ◽  
2004 ◽  
Vol 14 (1) ◽  
pp. 50-53
Author(s):  
G. William Domhoff ◽  
Natsuko Nishikawa ◽  
Lowell Brubaker
Keyword(s):  
Japanese Women ◽  
Research Note ◽  
Failed Attempt

Disentangling the Trait and State Components of Professional Skepticism: Specifying a Process for State Scale Development

2017 ◽  
Vol 37 (1) ◽  
pp. 215-235 ◽  
Author(s):  
Shani N. Robinson ◽  
Mary B. Curtis ◽  
Jesse C. Robertson
Keyword(s):  
Scale Development ◽  
Personality Traits ◽  
Contextual Factors ◽  
Data Availability ◽  
Divergent Validity ◽  
Professional Skepticism ◽  
Convergent And Divergent Validity ◽  
Ps Scale ◽  
And Behavior ◽  
State Scale

SUMMARY In recent years, professional skepticism (PS) has drawn extensive attention from both regulators and academics. While prior research theorizes that both stable personality traits and temporary states influence PS (e.g., Hurtt 2010; Nelson 2009), this literature tends to focus on either trait PS or contextual factors that influence judgments and behavior without disentangling the trait and state components of PS. We propose that state PS is a distinct construct from trait PS and provide the first measure of state PS. We validate our process for measuring state PS using rigorous analyses, demonstrating convergent and divergent validity with data collected from both professional and student samples. Furthermore, we replicate the Hurtt (2010) trait PS scale, which forms the basis for our state PS measure. Future researchers can employ our measure or, alternatively, replicate our process for measuring state PS in various experimental contexts. Data Availability: Contact the corresponding author.

scholarly journals The effects of industry funding and positive outcomes in the interpretation of clinical trial results: a randomized trial among Dutch psychiatrists

2019 ◽  
Vol 20 (1) ◽  
Author(s):  
Joeri K. Tijdink ◽  
Yvo M. Smulders ◽  
Lex M. Bouter ◽  
Christiaan H. Vinkers
Keyword(s):  
Clinical Trial ◽  
Clinical Relevance ◽  
Positive Outcome ◽  
Negative Outcomes ◽  
Industry Funding ◽  
Perceived Credibility ◽  
Funding Sources ◽  
Study Results ◽  
Scientific Abstract ◽  
Negative Outcome

Abstract Background Most studies are inclined to report positive rather than negative or inconclusive results. It is currently unknown how clinicians appraise the results of a randomized clinical trial. For example, how does the study funding source influence the appraisal of an RCT, and do positive findings influence perceived credibility and clinical relevance? This study investigates whether psychiatrists’ appraisal of a scientific abstract is influenced by industry funding disclosures and a positive outcome. Methods Dutch psychiatrists were randomized to evaluate a scientific abstract describing a fictitious RCT for a novel antipsychotic drug. Four different abstracts were created reporting either absence or presence of industry funding disclosure as well as a positive or a negative outcome. Primary outcomes were the perceived credibility and clinical relevance of the study results (10-point Likert scale). Secondary outcomes were the assessment of methodological quality and interest in reading the full article. Results Three hundred ninety-five psychiatrists completed the survey (completion rate 45%). Industry funding disclosure was found not to influence perceived credibility (Mean Difference MD 0.12; 95% CI − 0.28 to 0.47, p?) nor interpretation of its clinical relevance (MD 0.14; 95% CI − 0.54 to 0.27, p?). A negative outcome was perceived as more credible than a positive outcome (MD 0.81 points; 95% Confidence Interval (CI) 0.43 to 1.18, p?), but did not affect clinical relevance scores (MD -0.14; 95% CI − 0.54 to 0.27). Conclusions In this study, industry funding disclosure was not associated with the perceived credibility nor judgement of clinical relevance of a fictional RCT by psychiatrists. Positive study outcomes were found to be less credible compared to negative outcomes, but industry funding had no significant effects. Psychiatrists may underestimate the influence of funding sources on research results. The fact that physicians indicated negative outcomes to be more credible may point to more awareness of existing publication bias in the scientific literature.

Microaggressions and Ethnic Identity in the Career Development of Latina College Students

2018 ◽  
Vol 46 (4) ◽  
pp. 505-529 ◽  
Author(s):  
Luisa Bonifacio ◽  
George V. Gushue ◽  
Brenda X. Mejia-Smith
Keyword(s):  
Ethnic Identity ◽  
Career Counseling ◽  
Self Efficacy ◽  
Social Cognitive ◽  
Outcome Expectations ◽  
Career Decision ◽  
Positive Outcome ◽  
Future Research ◽  
Latina College Students ◽  
Negative Outcome

Counseling psychologists have noted the importance of examining the intersection of sociocultural identity and vocational psychology. In our study, we considered this intersection in a sample of 202 Latina college and graduate students from a perspective informed by social cognitive career theory. We examined how ethnic identity and experiences of self-reported microagressions were related to career decision self-efficacy and outcome expectations, including relationships to both positive and negative outcome expectations in our model. Findings indicated that higher endorsement of ethnic identity was positively related to career decision self-efficacy and to negative outcome expectations, whereas higher endorsement of experiences of microaggressions was related to lower career-decision self-efficacy, greater negative outcome expectations, and lower positive outcome expectations. Career decision self-efficacy was associated with lower negative outcome expectations and higher positive outcome expectations. Indirect relationships and two alternative models were also explored. We discuss implications for future research and career counseling with Latinas.

scholarly journals Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Rulemaking Docket Matter No. 37: PCAOB Release No. 2011-006, Concept Release on Auditor Independence and Audit Firm Rotation

2012 ◽  
Vol 6 (1) ◽  
pp. C15-C27 ◽  
Author(s):  
Keith L. Jones ◽  
Jagadison K. Aier ◽  
Duane M. Brandon ◽  
Tina D. Carpenter ◽  
Lisa M. Gaynor ◽  
...  
Keyword(s):  
Exposure Period ◽  
Auditor Independence ◽  
Data Availability ◽  
Professional Skepticism ◽  
Audit Firm ◽  
The Public ◽  
Public Comment ◽  
Public Company ◽  
Auditing Standards ◽  
Mandatory Audit Firm Rotation

SUMMARY In August 2011, the Public Company Accounting Oversight Board (PCAOB or Board) issued a concept release to solicit public comment on the potential direction of a proposed standard-setting project on means to enhance auditor independence, objectivity, and professional skepticism. The Concept Release sought comments on and explores in detail the possibility of mandatory audit firm rotation. The PCAOB provided for a 121-day exposure period (from August 16 to December 14, 2011) for interested parties to examine and provide comments on the concept release. The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below (dated December 13, 2011) to the PCAOB on PCAOB Rulemaking Docket Matter No. 37: PCAOB Release No. 2011-006, Concept Release on Auditor Independence and Audit Firm Rotation. Data Availability: Information about and access to the release are available at: http://pcaobus.org/Rules/Rulemaking/Docket037/Release_2011-006.pdf

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