Mitigating the Dilution Effect of Non-Diagnostic Information on Auditorss Judgments Using a Frequency Response Mode

2015 ◽  
Author(s):  
Aasmund Eilifsen ◽  
Natalia Kochetova-Kozloski ◽  
William F. Messier
Keyword(s):  
Frequency Response ◽  
Dilution Effect ◽  
Response Mode ◽  
Diagnostic Information

Mitigating the Dilution Effect in Auditors' Judgments Using a Frequency Response Mode

2019 ◽  
Vol 31 (2) ◽  
pp. 51-71
Author(s):  
Aasmund Eilifsen ◽  
Natalia Kochetova ◽  
William F. Messier
Keyword(s):  
Frequency Response ◽  
Research Question ◽  
Dilution Effect ◽  
Irrelevant Information ◽  
Response Mode ◽  
Mode Frequency ◽  
Data Availability ◽  
Fraud Risk ◽  
Risk Judgments ◽  
Summary Data

ABSTRACT This paper investigates the potential of using a frequency response mode to reduce the dilution effect of non-diagnostic evidence on auditors' fraud risk judgments. In two experiments, we test one hypothesis and examine a research question related to the dilution effect where response mode (frequency versus probability) and type of non-diagnostic or irrelevant information are manipulated between-participants. Results of the hypothesis tests show that auditors' fraud risk judgments demonstrate a significantly lower dilution effect when they evaluate diagnostic and non-diagnostic or irrelevant evidence using a frequency response mode, as compared to the probability response mode; this effect is most pronounced when auditors are provided with favorable non-diagnostic or irrelevant evidence. JEL Classifications: M4; M40; M420. Data Availability: Summary data are available from the authors upon request.

Joint Effects of Boilerplate and Text Markup on the Judgments of Novice and Experienced Users of Financial Information

2019 ◽  
Vol 32 (1) ◽  
pp. 1-20 ◽  
Author(s):  
Elaine Henry ◽  
Marietta Peytcheva
Keyword(s):  
Financial Performance ◽  
Dilution Effect ◽  
Diagnostic Information ◽  
Financial Information ◽  
Corporate Disclosure ◽  
Joint Effects ◽  
Positive Effect ◽  
Corporate Disclosures

ABSTRACT We experimentally examine the effects of boilerplate disclosure and text markup on the judgments of novice and experienced users of financial information. We manipulate the presence of boilerplate (higher versus lower) and text markup (markup versus no markup) in sequential corporate disclosures, and examine participants' sensitivity to diagnostic information about the firm's financial performance. Using theory on the dilution effect, we predict that boilerplate will have a greater impact in the absence of markup, and markup's positive effect on sensitivity to diagnostic information will be stronger in disclosures with higher boilerplate. Our findings are consistent with this prediction. We also find that experienced users have greater sensitivity overall to diagnostic information and that markup increases novices' (but not experienced users') sensitivity to diagnostic information. Our findings extend theory on potential remedies to the dilution effect and are potentially useful to regulators as they consider improving the usefulness of corporate disclosure.

Improving Auditors’ Fraud Judgments Using a Frequency Response Mode*

2011 ◽  
Vol 28 (3) ◽  
pp. 837-858 ◽  
Author(s):  
Natalia Kochetova-kozloski ◽  
William F. Messier Jr. ◽  
Aasmund Eilifsen
Keyword(s):  
Frequency Response ◽  
Response Mode

Parents' Perception of Diagnostic Reports and Conferences

1983 ◽  
Vol 14 (2) ◽  
pp. 114-120 ◽  
Author(s):  
Betty U. Watson ◽  
Ronald W. Thompson
Keyword(s):  
Medical Treatment ◽  
Diagnostic Information ◽  
Learning Language ◽  
Speech Learning ◽  
Hearing Problems

The purpose of this study was to evaluate parents' reactions and understanding of diagnostic information from written reports and conferences in a clinic which provides multidisciplinary evaluations for children with speech, learning, language, and hearing problems. Previous studies and anecdotal reports suggested that many parents do not receive appropriate diagnostic information about their children. In the present study questionnaires were mailed to parents who had received reports of evaluations and most of whom had attended hour-long conferences covering the findings. Questionnaires were also sent to professionals who had received reports. Fifty-seven percent of the parents, and 63% of the professionals returned the questionnaires. Ninety percent of the parents indicated that they had understood the results as they were presented in the conference. Ninety-three percent of the professionals and 89% of the parents stated they understood the conclusions of the written reports .Further, 83% of the parents and 80% of the professionals reported that the findings had made a change in the child's educational or medical treatment. The percentage of parents who reported understanding the findings was greater than expected. The specific informing techniques used in this study are discussed.

An Introductory Examination of Speech Disfluencies in Spanish–English Bilingual Children Who Do and Do Not Stutter During Narratives

2020 ◽  
Vol 5 (1) ◽  
pp. 131-141
Author(s):  
Cristina Rincon ◽  
Kia Noelle Johnson ◽  
Courtney Byrd
Keyword(s):  
Diagnostic Criteria ◽  
Preliminary Data ◽  
Diagnostic Information ◽  
English Speakers ◽  
Bilingual Children ◽  
English Bilingual ◽  
Developmental Stuttering ◽  
Mean Length Of Utterance

Purpose The purpose of this study is to examine the frequency and type of speech disfluencies (stuttering-like and nonstuttering-like) in bilingual Spanish–English (SE) children who stutter (CWS) to SE children who do not stutter (CWNS) during narrative samples elicited in Spanish and English to provide further diagnostic information for this population and preliminary data toward an expansion of this study. Method Participants included six bilingual SE children (three CWS, three CWNS) ranging in age from 5 years to 7;5 (years;months) and recruited from the surrounding Houston, Texas area. Participants provided a narrative sample in English and Spanish. The frequency of speech disfluencies was tabulated, and mean length of utterance was measured for each sample. Results Results indicate that both talker groups exceed the diagnostic criteria typically used for developmental stuttering. Regardless of the language being spoken, CWS participants had a frequency of stuttering-like speech disfluencies that met or exceeded the diagnostic criteria for developmental stuttering that is based on monolingual English speakers. The CWNS participants varied in meeting the criteria depending on the language being spoken, with one of the three CWNS exceeding the criteria in both languages and one exceeding the criteria for percentage of stuttering-like speech disfluencies in one language. Conclusion Findings from this study contribute to the development of more appropriate diagnostic criteria for bilingual SE-speaking children to aid in the reduction of misdiagnoses of stuttering in this population.

Deciding the Adequacy of a Set of Tests for an Specific Assessment Situation. Decision-making Strategies

1996 ◽  
Vol 12 (1) ◽  
pp. 14-22
Author(s):  
R. Esteve ◽  
A. Godoy
Keyword(s):  
Decision Making ◽  
Time Pressure ◽  
Response Mode ◽  
Information Load ◽  
Variable Pattern ◽  
Mode Effects ◽  
Moderator Effects ◽  
Specific Assessment ◽  
Information Board ◽  
Decision Importance

The aim of the present paper was to test the effects of response mode (choice vs. judgment) on decision-making strategies when subjects were faced with the task of deciding the adequacy of a set of tests for a specific assessment situation. Compared with choice, judgment was predicted to lead to more information sought, more time spent on the task, a less variable pattern of search, and a greater amount of interdimensional search. Three variables hypothesized as potential moderators of the response mode effects are also studied: time pressure, information load and decision importance. Using an information board, 300 subjects made decisions (choices and judgments) on tests for a concrete assessment situation, under high or low time pressure, high or low information load, and high or low decision importance. Response mode produced strong effects on all measures of decision behavior except for pattern of search. Moderator effects occurred for time pressure and information load.

On Permissible Attribute Classes in Noncompensatory Cognitive Diagnosis Models

Methodology ◽  
2014 ◽  
Vol 10 (3) ◽  
pp. 100-107 ◽  
Author(s):  
Jürgen Groß ◽  
Ann Cathrice George
Keyword(s):  
Diagnostic Information ◽  
Cognitive Diagnosis ◽  
Latent Classes ◽  
Psychometric Test ◽  
Cognitive Diagnosis Models ◽  
Dina Model

When a psychometric test has been completed by a number of examinees, an afterward analysis of required skills or attributes may improve the extraction of diagnostic information. Relying upon the retrospectively specified item-by-attribute matrix, such an investigation may be carried out by classifying examinees into latent classes, consisting of subsets of required attributes. Specifically, various cognitive diagnosis models may be applied to serve this purpose. In this article it is shown that the permission of all possible attribute combinations as latent classes can have an undesired effect in the classification process, and it is demonstrated how an appropriate elimination of specific classes may improve the classification results. As an easy example, the popular deterministic input, noisy “and” gate (DINA) model is applied to Tatsuoka’s famous fraction subtraction data, and results are compared to current discussions in the literature.

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