The Effects of Cognitive Style and Feedback Type on Performance in an Internal Control Task

ABSTRACT: To facilitate the task of evaluating the internal control environment, auditors typically use internal control questionnaires (ICQ) to identify and document audit information. One drawback of structured ICQs is that beginning auditors charged with their completion could use them mechanistically, overlooking important cues that do not match ICQ prompts. We investigate the effects of cognitive style and feedback type on auditors' ability to identify internal control cues using ICQs. Student participants, proxying for beginning staff auditors with no experience, were classified as possessing either a sensor or an intuitive cognitive style. In an experiment, participants used an ICQ to identify internal control cues for one accounting cycle. After receiving varying kinds of feedback, participants repeated the internal control cue identification task using an ICQ for a second accounting cycle. Contrary to expectations, cognitive style did not significantly affect performance in the absence of feedback. As expected, significant associations between cognitive style and post-feedback task performance were found, with the combination of cognitive style and outcome feedback yielding positive performance improvements.

Download Full-text

Task Experience as a Predictor of Superior Loan Loss Judgments

Auditing A Journal of Practice & Theory ◽

10.2308/aud.2001.20.1.147 ◽

2001 ◽

Vol 20 (1) ◽

pp. 147-155 ◽

Cited By ~ 26

Author(s):

William F. Wright

Keyword(s):

Financial Institution ◽

Loan Loss ◽

Senior Managers ◽

Performance Improvements ◽

Outcome Feedback ◽

Timely Feedback ◽

Judgment Process ◽

Task Experience ◽

Biased Judgments

An area of significant importance and risk exposure during an audit of a financial institution is assessing the uncollectible portion of the client's loan portfolio. Auditing the collectibility of a commercial loan can be difficult because this complex judgment is semi-structured and many kinds of information can be relevant. However, timely judgment process and outcome feedback are available and may improve the quality of an auditor's conclusions over time. Therefore, to test for the benefits of task-specific experience, I compare loan judgments provided by inexperienced seniors, experienced managers, and more experienced junior partners and senior managers to a criterion based on the conclusions of senior audit partners. While previous research usually does not indicate performance improvements beyond the level of an audit senior (e.g., Tan and Libby 1997) for this complex task with timely feedback, consistent and substantial performance improvements are reported here. Auditors provided increasingly more appropriate and less biased judgments, and they achieved greater judgment consensus.

Download Full-text

Associations between empathizing-systemizing cognitive style and mental rotation task performance among homosexual men and women in China

Personality and Individual Differences ◽

10.1016/j.paid.2016.10.025 ◽

2017 ◽

Vol 106 ◽

pp. 10-14 ◽

Cited By ~ 2

Author(s):

Lijun Zheng ◽

Yong Zheng

Keyword(s):

Mental Rotation ◽

Cognitive Style ◽

Task Performance ◽

Mental Rotation Task ◽

Homosexual Men ◽

Men And Women

Download Full-text

The Effects of Cognitive Misfit on Students' Accounting Task Performance

Issues in Accounting Education ◽

10.2308/iace-50258 ◽

2012 ◽

Vol 27 (4) ◽

pp. 979-998 ◽

Cited By ~ 5

Author(s):

Darla D. Honn ◽

Joseph C. Ugrin

Keyword(s):

Learning Styles ◽

Cognitive Style ◽

Student Performance ◽

Task Performance ◽

Cognitive Styles ◽

Accounting Students ◽

Managerial Accounting ◽

Instructional Methodologies ◽

Index Of Learning Styles ◽

The Impact

ABSTRACT Accounting educators have long been interested in the effects of cognitive style on student performance. Research suggests that students' cognitive styles can moderate their success across a variety of assessment methods (i.e., multiple-choice versus written reports versus case study) (Au 1997) and instructional methodologies (Ott et al. 1990). Not clear, however, is the impact of cognitive style on a student's accounting task performance. Several studies have examined the relationship between accounting students' cognitive styles and their performance on accounting tasks, but the results have been mixed (Jones and Davidson 2007; Togo 1993; Arunachalam et al. 1997; Swanson et al. 2005). Using Chan's (1996) theory of cognitive misfit, this study proposes that diminished performance will occur when there is incongruence between a student's cognitive style and the cognitive demands of an accounting task. The Felder-Solomon Index of Learning Styles was used to classify students' cognitive styles as global or sequential. In an experiment involving 138 students, the effects of cognitive misfit negatively impacted performance on a managerial accounting task, and the effect was most pronounced for students with global styles. The current study improves our understanding of cognitive factors that impact students' accounting task performance.

Download Full-text

Presence and task performance: an approach in the light of cognitive style

Cognition Technology & Work ◽

10.1007/s10111-003-0145-8 ◽

2003 ◽

Vol 6 (1) ◽

pp. 53-56 ◽

Cited By ~ 11

Author(s):

Corina Sas ◽

G. M. P. O’Hare ◽

Ronan Reilly

Keyword(s):

Cognitive Style ◽

Task Performance ◽

And Task

Download Full-text

Formation of the Mechanism for Conducting Internal Audit at the Railway Transport Enterprises

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i4.3.19963 ◽

2018 ◽

Vol 7 (4.3) ◽

pp. 593

Author(s):

Tetiana Obydiennova ◽

Viktoriya Chobitok ◽

Iuliіa Dudnieva

Keyword(s):

Internal Control ◽

Internal Audit ◽

Railway Transport ◽

Comprehensive Description ◽

Information Base ◽

External Sources ◽

General Scientific ◽

The Difference ◽

Audit Information

The article deals with the issues of conducting internal audit at the railway transport enterprises. The difference between the concepts of “internal audit” and “internal control” is defined. The main principles and objectives of the internal audit, information base and main tasks are revealed. The authors’ classification of types of internal audit at the enterprises of railway transport is offered. It has been determined that for conducting internal audit at the enterprises of railway transport, it is necessary to use general scientific and special methods and techniques. The authors gave a comprehensive description and specific recommendations for their application. The goals of the internal audit department (committee) at the enterprises of railway transport are singled out separately. It is determined that during the work the internal audit department receives a lot of information from internal and external sources. The authors’ mechanism of conducting internal audit at the enterprises of railway transport is prepared.

Download Full-text

Anger, race, and the neurocognition of threat: attention, inhibition, and error processing during a weapon identification task

Cognitive Research Principles and Implications ◽

10.1186/s41235-021-00342-w ◽

2021 ◽

Vol 6 (1) ◽

Author(s):

Adrian Rivera-Rodriguez ◽

Maxwell Sherwood ◽

Ahren B. Fitzroy ◽

Lisa D. Sanders ◽

Nilanjana Dasgupta

Keyword(s):

Task Performance ◽

Visual Processing ◽

Correct Identification ◽

Object Type ◽

Identification Task ◽

Attentional Processing ◽

Black And White ◽

Race Effects ◽

Error Recognition ◽

Task Irrelevant

AbstractThis study measured event-related brain potentials (ERPs) to test competing hypotheses regarding the effects of anger and race on early visual processing (N1, P2, and N2) and error recognition (ERN and Pe) during a sequentially primed weapon identification task. The first hypothesis was that anger would impair weapon identification in a biased manner by increasing attention and vigilance to, and decreasing recognition and inhibition of weapon identification errors following, task-irrelevant Black (compared to White) faces. Our competing hypothesis was that anger would facilitate weapon identification by directing attention toward task-relevant stimuli (i.e., objects) and away from task-irrelevant stimuli (i.e., race), and increasing recognition and inhibition of biased errors. Results partially supported the second hypothesis, in that anger increased early attention to faces but minimized attentional processing of race, and did not affect error recognition. Specifically, angry (vs. neutral) participants showed increased N1 to both Black and White faces, ablated P2 race effects, and topographically restricted N2 race effects. Additionally, ERN amplitude was unaffected by emotion, race, or object type. However, Pe amplitude was affected by object type (but not emotion or race), such that Pe amplitude was larger after the misidentification of harmless objects as weapons. Finally, anger slowed overall task performance, especially the correct identification of harmless objects, but did not impact task accuracy. Task performance speed and accuracy were unaffected by the race of the face prime. Implications are discussed.

Download Full-text

Effects of Depth Information on Visual Target Identification Task Performance in Shared Gaze Environments

IEEE Transactions on Visualization and Computer Graphics ◽

10.1109/tvcg.2020.2973054 ◽

2020 ◽

Vol 26 (5) ◽

pp. 1934-1944

Author(s):

Austin Erickson ◽

Nahal Norouzi ◽

Kangsoo Kim ◽

Joseph J. LaViola ◽

Gerd Bruder ◽

...

Keyword(s):

Task Performance ◽

Visual Target ◽

Target Identification ◽

Depth Information ◽

Identification Task ◽

Shared Gaze

Download Full-text

Identifying Facial Images in the Visual Periphery

Perception ◽

10.1068/v970073 ◽

1997 ◽

Vol 26 (1_suppl) ◽

pp. 279-279

Author(s):

P Mäkelä ◽

R Näsänen ◽

J Rovamo

Keyword(s):

Task Performance ◽

Vertical Direction ◽

Spatial Task ◽

Identification Task ◽

Image Magnification ◽

Sensitivity Functions ◽

Maximal Sensitivity ◽

The Right ◽

Facial Images ◽

Foveal Sensitivity

Identification sensitivity for four different faces was measured at the fovea and in the periphery to find out whether foveal and peripheral visual performance in this complex spatial task can be made equivalent simply by changing image magnification. Identification sensitivity was measured as a function of image magnification. The lowest contrast for identification was determined by a 4AFC method. Observers indicated via the keyboard which of the four faces was presented on the CRT screen. The images were shown monocularly at the fovea and at 2.5, 5, and 10 deg eccentricities in the nasal visual field of the right eye (eccentricity measured from the right- hand edge of the image). If scaling is successful, the foveal and peripheral sensitivity vs size functions collapse together when shifted along the size dimension only (Watson, 1987 Journal of the Optical Society of America A4 1579). Although the foveal and peripheral sensitivity functions could be superimposed, they did not fully superimpose without also shifting them in vertical direction, as foveal sensitivity at largest sizes was slightly superior to that of any eccentric location. Thus, size scaling alone was not adequate for this task, in agreement with the contrast sensitivity results of Valeton and Watson (1990 Perception19 Supplement, 393). In this identification task, performance deteriorated towards the periphery at approximately the same rate as visual acuity, when the size corresponding to half-maximal sensitivity at each eccentricity was used as a measure.

Download Full-text