scholarly journals The Impact of Inquiry Process on the Cognitive Process Dimensions of Nontraditional Writing

2014 ◽  
Author(s):  
Esra Kabataş Memiş ◽  
Muhittin Öz
Keyword(s):  
Cognitive Process ◽  
Inquiry Process ◽  
The Impact

Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures

2020 ◽  
Vol 34 (3) ◽  
pp. 153-167
Author(s):  
John R. Lauck ◽  
Stephen J. Perreault ◽  
Joseph R. Rakestraw ◽  
James S. Wainberg
Keyword(s):  
Best Practices ◽  
Audit Quality ◽  
Self Regulation ◽  
Data Availability ◽  
Audit Committees ◽  
External Auditors ◽  
Extant Literature ◽  
Psychological Theories ◽  
Inquiry Process ◽  
The Impact

SYNOPSIS Auditing standards require external auditors to inquire of client-employees regarding their knowledge of actual or suspected fraud (PCAOB 2010b; AICPA 2016). However, the extant literature provides little guidance on practical methods that auditors can employ to increase the likelihood of fraud disclosure and improve audit quality. Drawing upon best practices in the whistleblowing literature and psychological theories on self-regulation, we experimentally test the efficacy of two practical strategies that auditors can employ during the fraud inquiry process: actively promoting statutory whistleblower protections and strategically timing their fraud inquiries. Our results indicate that auditors are more likely to elicit client-employee fraud disclosures by actively promoting statutory whistleblower protections and strategically timing the fraud inquiry to take place in the afternoon, when client-employee self-regulation is more likely to be depleted. These two audit inquiry strategies should be of considerable interest to audit practitioners, audit committees, and those concerned with improving audit quality. Data Availability: From the authors by request.

Impact of embodiment on attitude strength

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sunaina Shrivastava ◽  
Gaurav Jain ◽  
JaeHwan Kwon ◽  
Dhananjay Nayakankuppam
Keyword(s):  
Undergraduate Students ◽  
Cognitive Process ◽  
Target Object ◽  
Attitude Strength ◽  
Quality Of Information ◽  
Content Type ◽  
Lab Experiments ◽  
Attitude Accessibility ◽  
The Impact

Purpose Traditionally, it has been held that strong attitudes are a result of the conscious cognitive process of elaboration where one engages in effortful issue-relevant thinking. The purpose of this study is to show that attitude strength can follow from processes not just limited to elaboration – as a function of certain embodied states. This study examines bodily manipulations that could alter perceptions about the quality of the information describing a target (e.g. notion of “hard/soft” evidence), and, find that such an embodiment leads one to have strong attitudes toward the target object. This study proposes an attitude-rehearsal-based mechanism to explain the phenomenon. Design/methodology/approach This study have relied on lab experiments as a methodology – undergraduate students and American residents served as participants. This study have conducted a pre-registered study as well. Findings In the work, the study shows that strong attitudes can result from processes not just limited to elaboration, as a function of certain embodied states. This paper examines bodily manipulations that could alter perceptions about the quality of information describing the target (e.g. notion of “hard vs soft”; “converging vs diverging” information), and, find that such an embodiment leads one to have strong attitudes toward the target. This study consistently observed that the bodily manipulations influence attitude accessibility, a direct and operational indicator of attitude strength. This study further validates an attitude-rehearsal-based mechanism to explain the observed phenomenon. Originality/value While much work has investigated the impact of embodiment on attitudes, little attention has been paid to whether, and, how embodied states can impact the “strength” of the attitude without impacting the attitude itself – to the knowledge, this paper is the first to document this. Moreover, traditionally, it has been held that strong attitudes are a result of the conscious cognitive process of elaboration where one engages in effortful issue-relevant thinking. This study however shows that attitude strength can follow from processes not just limited to elaboration – as a function of certain embodied states.

scholarly journals THE CONCEPTUAL FOUR-SECTOR MODEL OF DEVELOPMENT OF THE COGNITIVE PROCESS DIMENSIONS IN ABSTRACT VISUAL THINKING

2018 ◽  
Vol 76 (2) ◽  
pp. 121-139
Author(s):  
Kateřina Berková ◽  
Kristýna Krejčová ◽  
Alena Králová ◽  
Pavel Krpálek ◽  
Katarína Krpálková Krelová ◽  
...  
Keyword(s):  
Academic Achievement ◽  
Cognitive Process ◽  
Close Relation ◽  
Economic Education ◽  
Point Of View ◽  
Motivation To Learn ◽  
Visual Thinking ◽  
Sector Model ◽  
Intellectual Level ◽  
The Impact

The research deals with the development of cognitive process dimensions in economic education. The aim is to research factors that influence academic achievement of students according to their intellectual level and grades. The researchers used quantitative design of research based on standardized assessment of intelligence and non-standardized questionnaire. The questionnaire was used to analyse the pedagogical competences of the teachers of economic subjects from the students' point of view in close relation to the teaching management and the impact on the motivation to learn and the achievement of students in these subjects. The respondents were 277 Czech students aged 16-17 who were divided into groups according to their intellectual level and grades. The data were analysed by a correlation analysis and a multiple regression model. In conclusion, the following can be stated: (a) From the point of view of the above average intelligent students, expertise can be considered as an important competency of the teacher; teaching average intelligent students, communication and presentation skills seem to be important. (b) It is desirable to develop cognitive processes, critical thinking actively, to lead students to become aware of changes in their own thinking and to orient them towards mastery goals. (c) Particularly for students with weaker results it is necessary to create intrinsic motivation, which develops cognition and thus is able to develop higher cognitive dimensions further. The links between these areas are of utmost importance for education and, above all, for developing of students' scholarship. Each student can be educated, and it is necessary to influence them to develop their personality and all of their potential abilities. The conceptual four-sector model represents the initial pathway to lead students who are differentiated according to the intellectual level and academic achievement to the active development of thinking, learning and critical insight. Keywords: cognitive process dimensions, abstract visual thinking, intellectual level, motivation to learn, academic achievement.

Mobile Advertising

2017 ◽  
pp. 61-78 ◽  
Author(s):  
Evrim Çeltek
Keyword(s):  
Cognitive Process ◽  
Information Sources ◽  
Multimedia System ◽  
Mobile Multimedia ◽  
Mobile Advertising ◽  
Communication Techniques ◽  
Interactive Entertainment ◽  
Game Format ◽  
And Behavior ◽  
The Impact

Information sources for business activities have changed greatly over the last decade principally as a result of the impact of latest media and technologies. The utility of written media, like guides and brochures has been questioned. Traditional communication techniques are decreasing effectiveness and marketers are seeking inventive application to draw in customer. Advergames are a kind of branded entertainment that features advertising messages, logos and trade character in a game format and mobile advergames use interactive mobile multimedia system to make interactive entertainment that advertises or promotes product or services by embedding brand messages within the game action. Therefore, the potential effects of interactive promotions like advergame and mobile advergame on tourist's higher cognitive process and behavior is also important. The aim of this study is to supply an understanding of the qualities and potentials of the mobile advergame as an advertising and promoting tool for the tourism business.

scholarly journals Examining the Impact of COVID-19 Lockdown in Wuhan and Lombardy: A Psycholinguistic Analysis on Weibo and Twitter

2020 ◽  
Vol 17 (12) ◽  
pp. 4552 ◽  
Author(s):  
Yue Su ◽  
Jia Xue ◽  
Xiaoqian Liu ◽  
Peijing Wu ◽  
Junxiang Chen ◽  
...  
Keyword(s):  
Cognitive Process ◽  
Virus Disease ◽  
Early Stage ◽  
Decision Makers ◽  
Psychological States ◽  
Rapid Spread ◽  
Before And After ◽  
Mental Health Interventions ◽  
Twitter Users ◽  
The Impact

Many countries are taking strict quarantine policies to prevent the rapid spread of COVID-19 (Corona Virus Disease 2019) around the world, such as city lockdown. Cities in China and Italy were locked down in the early stage of the pandemic. The present study aims to examine and compare the impact of COVID-19 lockdown on individuals’ psychological states in China and Italy. We achieved the aim by (1) sampling Weibo users (geo-location = Wuhan, China) and Twitter users (geo-location = Lombardy, Italy); (2) fetching all the users’ published posts two weeks before and after the lockdown in each region (e.g., the lockdown date of Wuhan was 23 January 2020); (3) extracting the psycholinguistic features of these posts using the Simplified Chinese and Italian version of Language Inquiry and Word Count (LIWC) dictionary; and (4) conducting Wilcoxon tests to examine the changes in the psycholinguistic characteristics of the posts before and after the lockdown in Wuhan and Lombardy, respectively. Results showed that individuals focused more on “home”, and expressed a higher level of cognitive process after a lockdown in both Wuhan and Lombardy. Meanwhile, the level of stress decreased, and the attention to leisure increased in Lombardy after the lockdown. The attention to group, religion, and emotions became more prevalent in Wuhan after the lockdown. Findings provide decision-makers timely evidence on public reactions and the impacts on psychological states in the COVID-19 context, and have implications for evidence-based mental health interventions in two countries.

scholarly journals Eye-Tracker Study of Influence of Affective Disruptive Content on User’s Visual Attention and Emotional State

Sensors ◽  
2022 ◽  
Vol 22 (2) ◽  
pp. 547
Author(s):  
Anna Lewandowska ◽  
Izabela Rejer ◽  
Kamil Bortko ◽  
Jarosław Jankowski
Keyword(s):  
Visual Attention ◽  
Cognitive Processes ◽  
Cognitive Process ◽  
Emotional State ◽  
Negative Impact ◽  
Emotional Content ◽  
Eye Tracker ◽  
Text Reading ◽  
The Impact ◽  
Positive Content

When reading interesting content or searching for information on a website, the appearance of a pop-up advertisement in the middle of the screen is perceived as irritating by a recipient. Interrupted cognitive processes are considered unwanted by the user but desired by advertising providers. Diverting visual attention away from the main content is intended to focus the user on the appeared disruptive content. Is the attempt to reach the user by any means justified? In this study, we examined the impact of pop-up emotional content on user reactions. For this purpose, a cognitive experiment was designed where a text-reading task was interrupted by two types of affective pictures: positive and negative ones. To measure the changes in user reactions, an eye-tracker (for analysis of eye movements and changes in gaze points) and an iMotion Platform (for analysis of face muscles’ movements) were used. The results confirm the impact of the type of emotional content on users’ reactions during cognitive process interruptions and indicate that the negative impact of cognitive process interruptions on the user can be reduced. The negative content evoked lower cognitive load, narrower visual attention, and lower irritation compared to positive content. These results offer insight on how to provide more efficient Internet advertising.

scholarly journals Cognitive process modeling addresses context independence violations in the ABCD Study stop-signal task

2021 ◽  
Author(s):  
Alexander Weigard ◽  
Dora Matzke ◽  
Charlotte Tanis ◽  
Andrew Heathcote
Keyword(s):  
Middle Childhood ◽  
Cognitive Process ◽  
Process Model ◽  
Design Feature ◽  
Mechanistic Explanation ◽  
Stop Signal ◽  
Stop Signal Task ◽  
Stop Signal Reaction Time ◽  
The Impact ◽  
Non Parametric

The Adolescent Brain Cognitive Development (ABCD) Study is a longitudinal neuroimaging study of unprecedented scale that is in the process of following over 11,000 youth from middle childhood though age 20. However, a design feature of the study's stop-signal task violates "context independence", an assumption critical to current non-parametric methods for estimating stop-signal reaction time (SSRT), a key measure of inhibitory ability in the study. This has led some experts to call for the task to be changed and for previously collected data to be used with caution. We present a formal cognitive process model, the BEESTS-ABCD model, that provides a mechanistic explanation for the impact of this design feature, describes key behavioral trends in the ABCD data, and allows biases in SSRT estimates resulting from context independence violations to be quantified. We use the model to demonstrate that, although non-parametric SSRT estimates generally preserve the rank ordering of participants' SSRT values, failing to account for context independence violations can lead to erroneous inferences in several realistic scenarios. Nonetheless, as the BEESTS-ABCD model can be used to accurately recover estimates of SSRT and other mechanistic parameters of interest from ABCD data, the impact of such violations can be effectively mitigated.

scholarly journals Multiple hazards and risk perceptions over time: the availability heuristic in Italy and Sweden under COVID-19

2021 ◽  
Vol 21 (11) ◽  
pp. 3439-3447
Author(s):  
Giuliano Di Baldassarre ◽  
Elena Mondino ◽  
Maria Rusca ◽  
Emanuele Del Giudice ◽  
Johanna Mård ◽  
...  
Keyword(s):  
Climate Change ◽  
Risk Perceptions ◽  
Cognitive Process ◽  
Public Perceptions ◽  
Infection Rates ◽  
Availability Heuristic ◽  
Multiple Hazards ◽  
Country Differences ◽  
Cross Country ◽  
The Impact

Abstract. The severe impact of global crises, such as COVID-19 and climate change, is plausibly reshaping the way in which people perceive risks. In this paper, we examine and compare how global crises and local disasters influence public perceptions of multiple hazards in Italy and Sweden. To this end, we integrate information about the occurrence of hazardous events with the results of two nationwide surveys. These included more than 4000 participants and were conducted in two different phases of the COVID-19 pandemic corresponding to low (August 2020) and high (November 2020) levels of infection rates. We found that, in both countries, people are more worried about risks related to experienced events. This is in line with the cognitive process known as the availability heuristic: individuals assess the risk associated with a given hazard based on how easily it comes to their mind. Epidemics, for example, are perceived as less likely and more impactful in Italy compared to Sweden. This outcome can be explained by cross-country differences in the impact of, as well as governmental responses to, COVID-19. Notwithstanding the ongoing pandemic, people in both Italy and Sweden are highly concerned about climate change, and they rank it as the most likely threat.

scholarly journals The impact of STEAM integration on preservice teachers' disposition and knowledge

2020 ◽  
Vol 13 (1) ◽  
pp. 27-42
Author(s):  
Shuhua An
Keyword(s):  
Preservice Teachers ◽  
Data Collection ◽  
Mathematics Methods ◽  
Methods Courses ◽  
Content Type ◽  
Inquiry Process ◽  
Science Technology ◽  
And Mathematics ◽  
The Impact ◽  
Mathematics Methods Courses

PurposeThis study intended to provide such an opportunity to preservice teachers with a project-based learning (PBL) approach and an inquiry-based pedagogy to engage them in learning science, technology, engineering and mathematics (STEM) knowledge and skills of integration with adding an art component to STEM as science, technology, engineering, arts and mathematics (STEAM) for K-8 children, and developing their own STEAM tasks. The purpose of this project was to explore how STEAM integration in mathematics methods courses influenced K-8 preservice teachers' disposition and knowledge of STEAM integration.Design/methodology/approachThis project used a mixed-research design in data collection and analysis to examine the effects of using the STEAM integration on preservice teachers' knowledge and disposition. The preservice teachers in two EDEL 462 classes in Spring 2019 participated in STEAM learning and development in the inquiry process of four steps of STEAM integration. Data collection includes the pre- and postquestionnaires on teachers' knowledge and disposition.FindingsThe results in this study show that the STEAM integration in the mathematics methods courses engaged preservice teachers in four steps of the inquiry process of connection, collaboration, communication and evaluation for STEAM integration using PBL approach. The preservice teachers not only enhanced their disposition in attitude and confidence but also enhanced their knowledge of STEAM integration.Research limitations/implicationsThe following conclusions can be drawn from the present study that integrating STEAM components in mathematics methods fosters preservice teachers' creativity, connection, communication, application and teamwork skills, and importantly, it enhances K-8 preservice teachers' productive dispositions and knowledge in STEAM integration.Practical implicationsThe results of this study indicate that using math methods courses to engage preservice teachers in learning STEAM integration and designing authentic STEAM tasks in four steps enhanced preservice teachers' attitude and confidence that significantly related to their knowledge of STEAM integration.Originality/valueThese findings have significant implications for the understanding of how to prepare future teachers in STEAM integration in higher education.

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