scholarly journals Perceptions of Auditor Negligence: The Effects of Big Data Visualisations on Jurors’ Decisions

2021 ◽  
Author(s):  
◽  
Travis Christensen

<p>This study analyses the effects of Big Data visualisations on jurors’ decisions in audit litigation cases. Specifically, the study investigates the effects of different types of Big Data visualisations (word clouds or bar graphs) and different sources of Big Data (emails or social media posts) on jurors’ perceptions of auditors’ work and the size of the negligence awards that jurors recommend. The study theorises that the emotions elicited and the reliability of the data used to create visualisations such as word clouds will have dramatic effects on jury verdicts in audit negligence trials. There is considerable literature to support this assertion. However, after data collection, it was discovered that jurors are not influenced by the emotions elicited by visualisations. Rather, participants were very sceptical of more novel types of visualisations, such as word clouds, but could be persuaded by the inherent emotions elicited and the reliability of the data if they found the visualisation useful.</p>

2021 ◽  
Author(s):  
◽  
Travis Christensen

<p>This study analyses the effects of Big Data visualisations on jurors’ decisions in audit litigation cases. Specifically, the study investigates the effects of different types of Big Data visualisations (word clouds or bar graphs) and different sources of Big Data (emails or social media posts) on jurors’ perceptions of auditors’ work and the size of the negligence awards that jurors recommend. The study theorises that the emotions elicited and the reliability of the data used to create visualisations such as word clouds will have dramatic effects on jury verdicts in audit negligence trials. There is considerable literature to support this assertion. However, after data collection, it was discovered that jurors are not influenced by the emotions elicited by visualisations. Rather, participants were very sceptical of more novel types of visualisations, such as word clouds, but could be persuaded by the inherent emotions elicited and the reliability of the data if they found the visualisation useful.</p>


This edited collection tackles subjects that have arisen as a result of new capabilities to collect, analyse and use vast quantities of data using complex algorithms. Questions tackled include what is wrong with targeted advertising in political campaigns, whether echo chambers really are a matter of genuine concern, what is the impact of data collection through social media and other platforms on questions of trust in society and is there a problem of opacity as decision-making becomes increasingly automated? The contributors consider potential solutions to these challenges and discuss whether an ethical compass is available or even feasible in an ever more digitized and monitored world. The editors bring together original research on the philosophy of big data and democracy from leading international authors, with recent examples and case references – including the 2016 Brexit Referendum, the Leveson Inquiry and the Edward Snowden leaks – and combine them in one authoritative volume at time of great political turmoil.


Author(s):  
Ernest W. Brewer ◽  
Geraldine Torrisi-Steele ◽  
Victor C. X. Wang

Survey research, in various forms, is the mainstay for social researchers and anyone interested in finding out about people's opinions, attitudes, beliefs, and experiences. Survey research evolved from simple data collection to a more sophisticated scientific method and has proved useful in describing various aspects of the human condition as a basis for further action. However, now survey research is being challenged by the digital world as defined by big data, social media, and mobile devices. In the chapter, the authors provide a historical perspective on survey research, along with a brief presentation of foundational elements of survey research. Then, with the intent of evoking reflective discussion, the authors identify some of the core issues and viewpoints surrounding survey research in the present digital world.


Author(s):  
Rim Louati ◽  
Sonia Mekadmi

The generation of digital devices such as web 2.0, smartphones, social media and sensors has led to a growing rate of data creation. The volume of data available today for organizations is big. Data are produced extensively every day in many forms and from many different sources. Accordingly, firms in several industries are increasingly interested in how to leverage on these “big data” to draw valuable insights from the various kinds of data and to create business value. The aim of this chapter is to provide an integrated view of big data management. A conceptualization of big data value chain is proposed as a research model to help firms understand how to cope with challenges, risks and benefits of big data. The suggested big data value chain recognizes the interdependence between processes, from business problem identification and data capture to generation of valuable insights and decision making. This framework could provide some guidance to business executives and IT practitioners who are going to conduct big data projects in the near future.


Author(s):  
Jayashree K. ◽  
Abirami R. ◽  
Rajeswari P.

The successful development of big data and the internet of things (IoT) is increasing and influencing all areas of technologies and businesses. The rapid increase of more devices that are connected to IoT from which enormous amount of data are consumed indicates the way how big data is related with IoT. Since huge amount of data are obtained from different sources, analysis of these data involves much of processing at each and every level to extract knowledge for decision making process. To manage big data in a continuous network that keeps expanding leads to few issues related to data collection, data processing, analytics, and security. To address these issues, certain solution using bigdata approach in IoT are examined. Combining these two areas provides several opportunities developing new systems and identify advanced techniques to solve challenges on big data and IoT.


Author(s):  
Jessica Vitak ◽  
Michael Zimmer

The COVID-19 pandemic has created new opportunities and new tensions related to workplace surveillance. Monitoring workers via digital tools to analyze everything from keystrokes to email and social media to the websites they visit is increasingly common, and the shift to remote work in the early days of the pandemic led many employers to consider new ways to monitor their employees while working from home. In this paper, we consider how the pandemic has affected office workers’ experience of surveillance, focusing on the types of monitoring they currently experience and their concerns related to future forms of surveillance. In particular, we unpack the sociotechnical implications of shifting work surveillance practices due to COVID-19, focusing on how evolving and emergent workplace surveillance practices may impact workers. Using factorial vignettes, survey respondents (N=645) read and responded to 35 scenarios about future workplace surveillance practices. Each scenario randomly varied four factors about workplace monitoring: the type of data being collected, the purpose for data collection, the actors who can access the data, and the transmission principle guiding data collection. For each scenario, respondents assessed both the appropriateness of each scenario and how concerning they found it. We evaluate this data, as well as data about respondents’ work environment before and during the pandemic, using Nissenbaum’s framework of privacy as contextual integrity. We also consider the potential harms associated with different types of monitoring.


10.51744/cmb2 ◽  
2021 ◽  
Author(s):  
Francis Rathinam ◽  
◽  
P Thissen ◽  
M Gaarder

The amount of big data available has exploded with recent innovations in satellites, sensors, mobile devices, call detail records, social media applications, and digital business records. Big data offers great potential for examining whether programmes and policies work, particularly in contexts where traditional methods of data collection are challenging. During pandemics, conflicts, and humanitarian emergency situations, data collection can be challenging or even impossible. This CEDIL Methods Brief takes a step-by-step, practical approach to guide researchers designing impact evaluations based on big data. This brief is based on the CEDIL Methods Working Paper on ‘Using big data for evaluating development outcomes: a systematic map’.


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