scholarly journals Email versus In-Person Audit Inquiry: Recent Research and Additional Survey Data

2018 ◽  
Vol 12 (2) ◽  
pp. A36-A44
Author(s):  
Aaron Saiewitz
Keyword(s):  
Survey Data ◽  
Aggressive Response ◽  
Relationship Building ◽  
Future Research ◽  
Email Communication ◽  
Audit Firms ◽  
Client Relationship ◽  
Client Behavior ◽  
Negative Feelings ◽  
Over Time

SUMMARY Recent research suggests that an auditor's choice to conduct audit inquiry via email versus in person can adversely impact both auditor and client behavior. In this study, I review recent research on this important topic, and I present additional survey-based evidence that describes how clients perceive auditor email versus in-person inquiries. I find that clients generally view auditors' in-person requests as more important and urgent than email requests, and clients feel they can more carefully craft their responses to support their company's preferred reporting position via email compared to in person. Further, clients expect that auditors will question an aggressive response more quickly in person than over email. Although audit partners have expressed concerns that email communication could impede auditor-client relationship building, I find no differences in how much clients like the auditor or in clients' willingness to work again with the auditor after receiving an email or in-person request. However, recent research suggests that email requests can lead to more negative feelings toward the auditor, which could affect the auditor-client relationship over time. I discuss implications for audit firms and provide suggestions for future research.

scholarly journals The Impact of Auditors’ Industry Knowledge and Experience on Premature Sign-Offs: Evidence from Jordan

2021 ◽  
Vol 22 (3) ◽  
pp. 1569-1588
Author(s):  
Khaled Isam AL-Qatamin ◽  
Zalailah Salleh ◽  
Azwadi Ali
Keyword(s):  
Impact Factor ◽  
Empirical Evidence ◽  
Survey Data ◽  
Audit Quality ◽  
Future Research ◽  
Quality Audit ◽  
External Auditors ◽  
Audit Firms ◽  
The Impact

This study aims to investigate the impact of auditors’ industry knowledge (AIK) and auditor experience (EXP) on premature sign-offs (PMSOs) among external auditors. PMSOs is one of dysfunctional behaviours in auditing that eventually affects the audit quality. Audit quality is defined as all audit procedures are satisfactorily performed and stakeholders are not negatively affected with the results of poor audit quality. While the topic of audit quality has received great attention from previous studies decades ago, studies on how AIK and auditor experience affects PMSOs are limited. Therefore, this study examined the effects of AIK and auditor experience on PMSOs. Survey data was gathered from 144 auditors in the Jordanian audit firms. AMOS-SEM was used to analyse the data for testing the hypotheses. Results revealed that AIK and auditor experience negatively affected PMSOs. Based on these findings, this study suggests that to a certain extent PMSOs practices are prevalent in Jordanian audit firms, AIK, and auditor experience are a measure that can be used to reduce the PMSOs practices. Thus, this study provides empirical evidence of the impact factor determining the effect of auditor knowledge in the industry and auditor experience on the dysfunctional behaviour-PSMOs and impact on audit quality. The limitations of this study and recommendations for future research are also provided.

Weekly Exercise Consistently Reinstates Positive Mood

1998 ◽  
Vol 3 (4) ◽  
pp. 271-280 ◽  
Author(s):  
Hannah Steinberg ◽  
Briony R. Nicholls ◽  
Elizabeth A. Sykes ◽  
N. LeBoutillier ◽  
Nerina Ramlakhan ◽  
...  
Keyword(s):  
Physical Exercise ◽  
Negative Mood ◽  
Real Life ◽  
Positive Mood ◽  
Field Investigation ◽  
Single Bout ◽  
Before And After ◽  
Exercise Class ◽  
Negative Feelings ◽  
Over Time

Mood improvement immediately after a single bout of exercise is well documented, but less is known about successive and longer term effects. In a “real-life” field investigation, four kinds of exercise class (Beginners, Advanced, Body Funk and Callanetics) met once a week for up to 7 weeks. Before and after each class the members assessed how they felt by completing a questionnaire listing equal numbers of “positive” and “negative” mood words. Subjects who had attended at least five times were included in the analysis, which led to groups consisting of 18, 20, 16, and 16 subjects, respectively. All four kinds of exercise significantly increased positive and decreased negative feelings, and this result was surprisingly consistent in successive weeks. However, exercise seemed to have a much greater effect on positive than on negative moods. The favorable moods induced by each class seemed to have worn off by the following week, to be reinstated by the class itself. In the Callanetics class, positive mood also improved significantly over time. The Callanetics class involved “slower,” more demanding exercises, not always done to music. The Callanetics and Advanced classes also showed significantly greater preexercise negative moods in the first three sessions. However, these differences disappeared following exercise. Possibly, these two groups had become more “tolerant” to the mood-enhancing effects of physical exercise; this may be in part have been due to “exercise addiction.”

Industry Specialization by Auditors

1999 ◽  
Vol 18 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Chris E. Hogan ◽  
Debra C. Jeter
Keyword(s):  
High Risk ◽  
Market Share ◽  
Scale Economies ◽  
The Other ◽  
Industry Specialization ◽  
Audit Market ◽  
Audit Firms ◽  
Regulated Industries ◽  
Concentration Levels ◽  
Over Time

Dramatic changes in recent years in the audit market suggest the timeliness of an investigation of trends in auditor concentration and an extension of prior research (e.g., Danos and Eichenseher 1982). In recent press, large audit firms have claimed that specialization is a goal of increasing importance. Peat Marwick, for example, has restructured along industry lines, claiming to be recruiting professionals for national teams of multidisciplinary experts organized to “focus on the same industry to serve clients optimally.” On the other hand, litigation concerns might prompt auditors to diversify their risks by diversifying their clientele. In this study, we examine trends in industry specialization from 1976 to 1993 and the industry factors which may affect specialization; whether market share increases are greater for audit firms classified as specialists; and whether the nation's largest audit firms have increased their market share in the industries which they have identified as their focus industries. We find evidence that concentration levels have increased over this period, consistent with the claims of the large audit firms. We find that auditor concentration levels are higher in regulated industries, in more concentrated industries and in industries experiencing rapid growth, but lower in industries with a high risk of litigation. Levels of concentration have increased over time in nonregulated industries providing evidence that scale economies or superior efficiencies of heavy-involvement auditors are not limited to regulated industries but extend to nonregulated industries as well. We also find that for the audit firms classified as market leaders at the beginning of the year, market share has increased over time, whereas market share has declined for firms with a smaller share at the beginning of the year. This suggests that there are returns to investing in specialization.

scholarly journals Research Creativity and Productivity in Political Science: A Research Agenda for Understanding Alternative Career Paths and Attitudes Toward Professional Work in the Profession

2019 ◽  
Vol 53 (1) ◽  
pp. 79-83
Author(s):  
Kim Quaile Hill
Keyword(s):  
Research Productivity ◽  
Career Paths ◽  
Research Agenda ◽  
Scientific Literature ◽  
Future Research ◽  
Scientific Career ◽  
Scientific Careers ◽  
Publication Success ◽  
General Scientific ◽  
Over Time

ABSTRACTA growing body of research investigates the factors that enhance the research productivity and creativity of political scientists. This work provides a foundation for future research, but it has not addressed some of the most promising causal hypotheses in the general scientific literature on this topic. This article explicates the latter hypotheses, a typology of scientific career paths that distinguishes how scientific careers vary over time with respect to creative ambitions and achievements, and a research agenda based on the preceding components for investigation of the publication success of political scientists.

A Downward Spiral? A Panel Study of Misinformation and Media Trust in Chile

2021 ◽  
pp. 194016122110252
Author(s):  
Sebastián Valenzuela ◽  
Daniel Halpern ◽  
Felipe Araneda
Keyword(s):  
News Media ◽  
Panel Study ◽  
Future Research ◽  
Panel Survey ◽  
Downward Spiral ◽  
The Media ◽  
Media Trust ◽  
People’S Attitudes ◽  
Over Time

Despite widespread concern, research on the consequences of misinformation on people's attitudes is surprisingly scant. To fill in this gap, the current study examines the long-term relationship between misinformation and trust in the news media. Based on the reinforcing spirals model, we analyzed data from a three-wave panel survey collected in Chile between 2017 and 2019. We found a weak, over-time relationship between misinformation and media skepticism. Specifically, initial beliefs on factually dubious information were negatively correlated with subsequent levels of trust in the news media. Lower trust in the media, in turn, was related over time to higher levels of misinformation. However, we found no evidence of a reverse, parallel process where media trust shielded users against misinformation, further reinforcing trust in the news media. The lack of evidence of a downward spiral suggests that the corrosive effects of misinformation on attitudes toward the news media are less serious than originally suggested. We close with a discussion of directions for future research.

scholarly journals A Bibliometric Network Analysis of Coronavirus during the First Eight Months of COVID-19 in 2020

2021 ◽  
Vol 18 (3) ◽  
pp. 952 ◽  
Author(s):  
Leonardo B. Furstenau ◽  
Bruna Rabaioli ◽  
Michele Kremer Sott ◽  
Danielli Cossul ◽  
Mariluza Sott Bender ◽  
...  
Keyword(s):  
Decision Making ◽  
Network Analysis ◽  
Web Of Science ◽  
Future Research ◽  
Future Trends ◽  
Damage Prevention ◽  
Over Time ◽  
The Web

The COVID-19 pandemic has affected all aspects of society. Researchers worldwide have been working to provide new solutions to and better understanding of this coronavirus. In this research, our goal was to perform a Bibliometric Network Analysis (BNA) to investigate the strategic themes, thematic evolution structure and trends of coronavirus during the first eight months of COVID-19 in the Web of Science (WoS) database in 2020. To do this, 14,802 articles were analyzed, with the support of the SciMAT software. This analysis highlights 24 themes, of which 11 of the more important ones were discussed in-depth. The thematic evolution structure shows how the themes are evolving over time, and the most developed and future trends of coronavirus with focus on COVID-19 were visually depicted. The results of the strategic diagram highlight ‘CHLOROQUINE’, ‘ANXIETY’, ‘PREGNANCY’ and ‘ACUTE-RESPIRATORY-SYNDROME’, among others, as the clusters with the highest number of associated citations. The thematic evolution. structure presented two thematic areas: “Damage prevention and containment of COVID-19” and “Comorbidities and diseases caused by COVID-19”, which provides new perspectives and futures trends of the field. These results will form the basis for future research and guide decision-making in coronavirus focused on COVID-19 research and treatments.

scholarly journals Music Connects Us: Development of a Music-Based Group Activity Intervention to Engage People Living with Dementia and Address Loneliness

Healthcare ◽  
2021 ◽  
Vol 9 (5) ◽  
pp. 570
Author(s):  
Hannah M. O’Rourke ◽  
Tammy Hopper ◽  
Lee Bartel ◽  
Mandy Archibald ◽  
Matthias Hoben ◽  
...  
Keyword(s):  
Social Interactions ◽  
Social Connectedness ◽  
Care Home ◽  
Intervention Mapping ◽  
Group Activity ◽  
Relationship Building ◽  
Care Staff ◽  
Future Research ◽  
Engaged Scholarship ◽  
Severe Dementia

There is a need for intervention research to understand how music-based group activities foster engagement in social interactions and relationship-building among care home residents living with moderate to severe dementia. The purpose of this conceptual paper is to describe the design of ‘Music Connects Us’, a music-based group activity intervention. Music Connects Us primarily aims to promote social connectedness and quality of life among care home residents living with moderate to severe dementia through engagement in music-making, supporting positive social interactions to develop intimate connections with others. To develop Music Connects Us, we adapted the ‘Music for Life’ program offered by Wigmore Hall in the United Kingdom, applying an intervention mapping framework and principles of engaged scholarship. This paper describes in detail the Music Connects Us program, our adaptation approach, and key adaptations made, which included: framing the project to focus on the engagement of the person living with dementia to ameliorate loneliness; inclusion of student and other community-based musicians; reduced requirements for care staff participation; and the development of a detailed musician training approach to prepare musicians to deliver the program in Canada. Description of the development, features, and rationale for Music Connects Us will support its replication in future research aimed to tests its effects and its use in clinical practice.

First encounter effects in testing of highly automated vehicles during two experimental occasions – The need for recurrent testing

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Jonas Andersson ◽  
Azra Habibovic ◽  
Daban Rizgary
Keyword(s):  
Driver Behavior ◽  
Added Value ◽  
Future Research ◽  
Gaze Behavior ◽  
Repeated Testing ◽  
Automated Vehicles ◽  
Automated Driving ◽  
Perceived Safety ◽  
Repeated Interaction ◽  
Over Time

Abstract To explore driver behavior in highly automated vehicles (HAVs), independent researchers are mainly conducting short experiments. This limits the ability to explore drivers’ behavioral changes over time, which is crucial when research has the intention to reveal human behavior beyond the first-time use. The current paper shows the methodological importance of repeated testing in experience and behavior related studies of HAVs. The study combined quantitative and qualitative data to capture effects of repeated interaction between drivers and HAVs. Each driver ( n = 8 n=8 ) participated in the experiment on two different occasions (∼90 minutes) with one-week interval. On both occasions, the drivers traveled approximately 40 km on a rural road at AstaZero proving grounds in Sweden and encountered various traffic situations. The participants could use automated driving (SAE level 4) or choose to drive manually. Examples of data collected include gaze behavior, perceived safety, as well as interviews and questionnaires capturing general impressions, trust and acceptance. The analysis shows that habituation effects were attenuated over time. The drivers went from being exhilarated on the first occasion, to a more neutral behavior on the second occasion. Furthermore, there were smaller variations in drivers’ self-assessed perceived safety on the second occasion, and drivers were faster to engage in non-driving related activities and become relaxed (e. g., they spent more time glancing off road and could focus more on non-driving related activities such as reading). These findings suggest that exposing drivers to HAVs on two (or more) successive occasions may provide more informative and realistic insights into driver behavior and experience as compared to only one occasion. Repeating an experiment on several occasions is of course a balance between the cost and added value, and future research should investigate in more detail which studies need to be repeated on several occasions and to what extent.

How Collective-Action Failure Shapes Group Heterogeneity and Engagement in Conventional and Radical Action Over Time

2021 ◽  
pp. 095679762097056
Author(s):  
Morgana Lizzio-Wilson ◽  
Emma F. Thomas ◽  
Winnifred R. Louis ◽  
Brittany Wilcockson ◽  
Catherine E. Amiot ◽  
...  
Keyword(s):  
Social Movements ◽  
Collective Action ◽  
Latent Profile Analysis ◽  
Profile Analysis ◽  
Social Identification ◽  
Future Research ◽  
Group Efficacy ◽  
Before And After ◽  
Using Data ◽  
Over Time

Extensive research has identified factors influencing collective-action participation. However, less is known about how collective-action outcomes (i.e., success and failure) shape engagement in social movements over time. Using data collected before and after the 2017 marriage-equality debate in Australia, we conducted a latent profile analysis that indicated that success unified supporters of change ( n = 420), whereas failure created subgroups among opponents ( n = 419), reflecting four divergent responses: disengagement (resigned acceptors), moderate disengagement and continued investment (moderates), and renewed commitment to the cause using similar strategies (stay-the-course opponents) or new strategies (innovators). Resigned acceptors were least inclined to act following failure, whereas innovators were generally more likely to engage in conventional action and justify using radical action relative to the other profiles. These divergent reactions were predicted by differing baseline levels of social identification, group efficacy, and anger. Collective-action outcomes dynamically shape participation in social movements; this is an important direction for future research.

Leaving a joint audit system: conditional fee reductions

2014 ◽  
Vol 29 (2) ◽  
pp. 131-152 ◽  
Author(s):  
Claus Holm ◽  
Frank Thinggaard
Keyword(s):  
Audit Quality ◽  
Theory Development ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Audit Firm ◽  
Audit System ◽  
Interaction Terms ◽  
Audit Firms ◽  
Audit Fee

Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications – The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications – Companies should consider their relationship with their auditors before deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Originality/value – Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this.

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