Do Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size

Auditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias. The sample comprises auditors who work at public accounting firms in Java province and the study uses regression analysis as its method of analysis. The result shows that only internal locus of control has a significant moderating effect on the relationship between role conflict and auditor judgement bias. This indicates that auditor personality and public accounting firm size do not affect auditors’ professionalism in making judgements.

Housing and personality effects on judgement and attention biases in dairy cows

Affective states can be inferred from responses to ambiguous and threatening stimuli, using Judgement Bias Tasks (JBTs) and Attention Bias Tasks (ABTs). We investigated the separate and interactive effects of personality and housing conditions on dairy cattle affective states. We assessed personality in 48 heifers using Open-Field, Novel-Object and Runway tests. Personality effects on responses to the JBT and to the ABT were examined when heifers were housed under reference conditions. Heifers were subsequently housed under positive or negative conditions, and housing effects on animal responses in both tasks were investigated while controlling for personality. A Principal Component Analysis revealed three personality traits labelled Activity, Fearfulness and Sociability. Under reference conditions, personality influenced heifers’ responses to the JBT and to the ABT, therefore questioning the tasks’ generalizability across individuals. Against expectations, housing did not influence responses to the JBT and heifers in the negative conditions looked at the threat later than heifers in the positive or reference conditions. More research is warranted to confirm the validity and the repeatability of the JBT and of the ABT as appropriate measures of affective states in dairy cows.

Developing a feasible and sensitive judgement bias task in dairy cows

Judgement bias tasks (JBTs) are used to assess the influence of farm practices on livestock affective states. The tasks must be adjusted to the species and age group of focus. In cattle, most JBTs were designed for calves instead of adult cows. This study aimed to develop a JBT suitable for adult dairy cows, combining feasibility, validity, sensitivity and repeatability. Three JBTs were developed in which cows were trained to reach or avoid reaching a feeder, the location of which signalled a reward or punisher. The tasks differed in terms of punisher—cows being allocated either to “no-reward”, an air puff or an electric shock. Cows were then exposed twice to three ambiguous positions of the feeder, on two separate occasions. Speed of learning and proportions of correct responses to the conditioned locations were used to assess the feasibility of the task. Adjusted latencies to reach the ambiguous feeder positions were used to examine whether response patterns matched the linear and monotonic graded pattern expected in a valid and sensitive JBT at baseline. Latencies to reach the feeders in the two repeated testing sessions were compared to assess ambiguity loss over tasks’ repetitions. The validity of using spatial JBTs for dairy cows was demonstrated. While the effect on JBT feasibility was nuanced, the punisher did influence JBT sensitivity. None of the JBTs’ repeatability could be supported. We conclude that using an air puff as punisher led to the most sensitive, yet non-repeatable—BT for dairy cows.

Dogs are more pessimistic if their owners use two or more aversive training methods

Domestic dogs are trained using a range of different methods, broadly categorised as reward based (positive reinforcement/negative punishment) and aversive based (positive punishment/negative reinforcement). Previous research has suggested associations between use of positive punishment-based techniques and undesired behaviours, but there is little research investigating the relative welfare consequences of these different approaches. This study used a judgement bias task to compare the underlying mood state of dogs whose owners reported using two or more positive punishment/negative reinforcement based techniques, with those trained using only positive reinforcement/negative punishment in a matched pair study design. Dogs were trained to discriminate between rewarded and unrewarded locations equidistant from a start box, and mean latencies recorded. Their subsequent latency to intermediate ‘ambiguous’ locations was recorded as an indication of whether these were perceived as likely to contain food or not. Dogs trained using aversive methods were slower to all ambiguous locations. This difference was significant for latency to the middle (Wilcoxon Z = − 2.380, P = 0.017), and near positive (Wilcoxon Z = − 2.447, P = 0.014) locations, suggesting that dogs trained using coercive methods may have a more negative mood state, and hence that there are welfare implications of training dogs using such methods.

Judgement Bias in Miniature Donkeys: Conditioning Factors and Personality Links

Expectation-related bias may configure individuals’ perception of their surrounding environment and of the elements present in it. This study aimed to determine the repercussions of environmental (weather elements) or subject-inherent factors (sex, age, or personality features) on judgment bias. A cognitive bias test was performed in eight Miniature jennies and four jacks. Test comprised habituation, training and testing phases during which subjects were trained on how to complete the test and scored based on their latency to approach an ambiguous stimulus. A questionnaire evaluating eleven personality features was parallelly completed by three caretakers, five operators and two care assistants to determine the links between personality features and judgment bias. Adjusted latencies did not significantly differ between sexes (Mann–Whitney test, p > 0.05). Although Miniature donkeys can discriminate positive/negative stimuli, inter-individual variability evidences were found. Such discrimination is evidenced by significant latency differences to approach positive/negative stimuli (33.7 ± 43.1 vs. 145.5 ± 53.1 s) (Mann–Whitney test, p < 0.05). Latencies significantly increased with patience, indicative of an expression of pessimism. Better understanding judgement bias mechanisms and implications may help optimize routine handling practices in the framework of animal welfare.

Environmental complexity positively impacts affective states of broiler chickens

Affective state can bias an animal’s judgement. Animals in positive affective states can interpret ambiguous cues more positively (“optimistically”) than animals in negative affective states. Thus, judgement bias tests can determine an animal’s affective state through their responses to ambiguous cues. We tested the effects of environmental complexity and stocking density on affective states of broiler chickens through a multimodal judgement bias test. Broilers were trained to approach reinforced locations signaled by one color and not to approach unreinforced locations signaled by a different color. Trained birds were tested for latencies to approach three ambiguous cues of intermediate color and location. Broilers discriminated between cues, with shorter latencies to approach ambiguous cues closest to the reinforced cue than cues closest to the unreinforced cue, validating the use of the test in this context. Broilers housed in high-complexity pens approached ambiguous cues faster than birds in low-complexity pens–an optimistic judgement bias, suggesting the former were in a more positive affective state. Broilers from high-density pens tended to approach all cues faster than birds from low-density pens, possibly because resource competition in their home pen increased food motivation. Overall, our study suggests that environmental complexity improves broilers’ affective states, implying animal welfare benefits of environmental enrichment.

Judgement Bias During Pregnancy In Domestic Pigs

In humans and rats, changes in mood and affect are known to occur during pregnancy, however it is unknown how gestation may influence mood in other non-human mammals. This study assessed changes in pigs’ judgment bias as a measure of affective state throughout gestation. Pigs were trained to complete a spatial judgement bias task with reference to positive and negative locations. We tested gilts before mating, and during early and late pregnancy, by assessing their responses to ambiguous probe locations. Pigs responded increasingly negatively to ambiguous probes as pregnancy progressed and there were consistent inter-individual differences in baseline optimism. This suggests that the pigs’ affective state may be altered during gestation, although as a non-pregnant control group was not tested, an effect of learning cannot be ruled out. These results suggest that judgement bias is altered during pregnancy in domestic pigs, consequently raising novel welfare considerations for captive multiparous species.