The Impact of Partner Knowledge on Judgment Accuracy

2007 ◽  
Author(s):  
Matthew E. Jacovina ◽  
Richard J. Gerrig
Keyword(s):  
Judgment Accuracy ◽  
The Impact ◽  
Partner Knowledge

The Impact of Initial Information Ambiguity on the Accuracy of Analytical Review Judgments

2012 ◽  
Vol 31 (2) ◽  
pp. 113-129 ◽  
Author(s):  
Benjamin L. Luippold ◽  
Thomas E. Kida
Keyword(s):  
Financial Data ◽  
Data Availability ◽  
Data Set ◽  
Judgment Accuracy ◽  
Initial Information ◽  
Information Set ◽  
Analytical Review ◽  
Analytical Procedures ◽  
Information Ambiguity ◽  
The Impact

SUMMARY Analytical procedures require that auditors develop and test hypotheses about possible fluctuations in a firm's financial data. Research in psychology suggests that the initial information ambiguity that exists prior to hypothesis generation may affect not only the initial hypothesis set, but also final judgment accuracy. We argue in this paper that information ambiguity can be caused by two primary variables, data sufficiency and data complexity, and examine how these variables affect judgment accuracy during analytical review. Ninety-four staff auditors completed analytical procedures for a company with an error seeded into its financial statements. Information ambiguity was varied across three levels by manipulating both the sufficiency and complexity of the data (insufficient/complex, sufficient/complex, and sufficient/not complex). Participants generated hypotheses that might explain the observed fluctuations in the data, then received a comprehensive financial data set (that was identical for all groups) and were asked to identify the cause of the fluctuations. The results indicate that when auditors are initially exposed to more ambiguous information (either due to its insufficiency or complexity), they are less likely to ultimately identify the error causing the fluctuations, even though they have access to the same unambiguous information set prior to making their final judgments. Implications of these results for audit research and practice are discussed. Data Availability: Contact the authors.

Why Not Interview?

2021 ◽  
Author(s):  
Melissa D. Pike ◽  
Deborah M. Powell ◽  
Joshua S. Bourdage ◽  
Eden-Raye Lukacik
Keyword(s):  
Personnel Selection ◽  
Question Type ◽  
Self Report ◽  
Mechanical Turk ◽  
Amazon Mechanical Turk ◽  
Judgment Accuracy ◽  
Activation Theory ◽  
Trait Activation ◽  
The Impact ◽  
Valuable Predictor

Abstract. Honesty-Humility is a valuable predictor in personnel selection; however, problems with self-report measures create a need for new tools to judge this trait. Therefore, this research examines the interview as an alternative for assessing Honesty-Humility and how to improve judgments of Honesty-Humility in the interview. Using trait activation theory, we examined the impact of interview question type on Honesty-Humility judgment accuracy. We hypothesized that general personality-tailored questions and probes would increase the accuracy of Honesty-Humility judgments. Nine hundred thirty-three Amazon Mechanical Turk workers watched and rated five interviews. Results found that general questions with probes and specific questions without probes led to the best Honesty-Humility judgments. These findings support the realistic accuracy model and provide implications for Honesty-Humility-based interviews.

ASSESSING THE IMPACT OF CUE REDUNDANCY ON INEXPERIENCED AUDITORS� JUDGMENT ACCURACY

2014 ◽  
Vol 14 (1) ◽  
pp. 7-28
Author(s):  
El-Hussein El-Masry ◽  
Lijuan Zhao ◽  
Haihong He
Keyword(s):  
Judgment Accuracy ◽  
Cue Redundancy ◽  
The Impact

Realigning Auditors' Accountability: Experimental Evidence

2018 ◽  
Vol 94 (3) ◽  
pp. 233-250 ◽  
Author(s):  
Patrick J. Hurley ◽  
Brian W. Mayhew ◽  
Kara M. Obermire
Keyword(s):  
Audit Quality ◽  
Institutional Design ◽  
Additional Treatment ◽  
Data Availability ◽  
Third Party ◽  
Judgment Accuracy ◽  
The Third ◽  
Experimental Economic ◽  
Economic Markets ◽  
The Impact

ABSTRACT We use experimental economic markets to examine the impact of changing institutional design features on audit quality. Specifically, we manipulate auditors' economic accountability to managers by altering who hires the auditor—a manager or an independent third party—and auditors' psychological accountability to investors by explicitly stating that the auditor is hired on the investors' behalf. Our design shifts auditors' accountability from managers, who have directional goal preferences, to investors, who prefer judgment accuracy. We find that removing auditors' economic accountability to managers and replacing it with psychological accountability to investors significantly increases audit quality. This increase in audit quality occurs despite the independent third party randomly hiring auditors. In an additional treatment, we incorporate auditor accuracy into the third-party hiring algorithm and find even higher audit quality. Our results suggest that altering auditors' accountability relationships can significantly enhance audit quality. Data Availability: The laboratory market data used in this study are available from the authors upon request.

scholarly journals An Innovative Model of Dementia Programming for Community-Dwelling Older Adults With Family Caregivers

2020 ◽  
Vol 4 (Supplement_1) ◽  
pp. 272-273
Author(s):  
Gregg Gorzelle ◽  
Michael Skrajner ◽  
Cassie Best ◽  
Drew Walker
Keyword(s):  
Phase 1 ◽  
Procedural Memory ◽  
Community Dwelling ◽  
Care Partners ◽  
Interactive Training ◽  
The Impact ◽  
Community Dwelling Older Adults ◽  
Training Modules ◽  
Partner Knowledge

Abstract Decide, Discover, and Do!TM (D3) is an alpha-version iPad application developed and evaluated in a National Institute on Aging-funded Phase 1 SBIR project. The goal of D3 is to enhance the quality of life and care for community-dwelling persons living with dementia whose primary care partners are family members. D3 consists of (1) evidence-based activities for care partners to facilitate with their loved ones and (2) video-based interactive training on best practices in dementia care, for care partners. The activities are unique in that they create an overarching narrative for daily activities that creates a consistent routine capitalizing on procedural memory. The activities build upon one another, starting with the persons living with dementia choosing a topic (e.g., nature) early in the day, followed by the dyad engaging in a tablet-based activity related to the topic (e.g., reading an article about forests), and culminating in an experiential activity (e.g., tasting various foods found in nature, e.g. wild raspberries). A total of 18 participants took part in the this feasibility study. The study examined the impact of D3 training modules on knowledge transfer (16% mean increase in care partner knowledge across three courses); satisfaction with the training modules (96% satisfaction across three courses); and satisfaction with the activities programming (91% satisfaction across all items for persons living with dementia and 99% for care partners). No distal changes related to care partner stigma nor caregiver burden were seen in this short study.

Formation of Lunar Craters and Bright Rays as a Result of Meteorite Impacts

1962 ◽  
Vol 14 ◽  
pp. 415-418
Author(s):  
K. P. Stanyukovich ◽  
V. A. Bronshten
Keyword(s):  
Explosive Charge ◽  
The Moon ◽  
Meteorite Impacts ◽  
The Earth ◽  
Lunar Craters ◽  
The Impact

The phenomena accompanying the impact of large meteorites on the surface of the Moon or of the Earth can be examined on the basis of the theory of explosive phenomena if we assume that, instead of an exploding meteorite moving inside the rock, we have an explosive charge (equivalent in energy), situated at a certain distance under the surface.

The Geosciences Applied to Lunar Exploration

1962 ◽  
Vol 14 ◽  
pp. 169-257 ◽  
Author(s):  
J. Green
Keyword(s):  
Lunar Surface ◽  
Probable Mechanism ◽  
Point Of View ◽  
Lunar Exploration ◽  
Geological Model ◽  
Apply Geophysics ◽  
Surface Features ◽  
The Impact

The term geo-sciences has been used here to include the disciplines geology, geophysics and geochemistry. However, in order to apply geophysics and geochemistry effectively one must begin with a geological model. Therefore, the science of geology should be used as the basis for lunar exploration. From an astronomical point of view, a lunar terrain heavily impacted with meteors appears the more reasonable; although from a geological standpoint, volcanism seems the more probable mechanism. A surface liberally marked with volcanic features has been advocated by such geologists as Bülow, Dana, Suess, von Wolff, Shaler, Spurr, and Kuno. In this paper, both the impact and volcanic hypotheses are considered in the application of the geo-sciences to manned lunar exploration. However, more emphasis is placed on the volcanic, or more correctly the defluidization, hypothesis to account for lunar surface features.

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