The Impact of Firm Identity on Accountantss Error Reporting Decisions: An Experimental Investigation

2018 ◽  
Author(s):  
Stephen Kuselias ◽  
Christine E. Earley ◽  
Stephen Perreault
Keyword(s):  
Experimental Investigation ◽  
Error Reporting ◽  
Reporting Decisions ◽  
The Impact

Experimental Investigation of the Impact of Dual Time Periods on Crash Hazardous Location Identification

ICCTP 2011 ◽  
2011 ◽  
Author(s):  
Gilbert Leano ◽  
Wen Cheng ◽  
Xudong Jia ◽  
Lingqi Kong ◽  
Robert Brennan
Keyword(s):  
Experimental Investigation ◽  
Time Periods ◽  
Location Identification ◽  
The Impact

Does Wrongdoer Reputation Matter? Impact of Auditor-Wrongdoer Performance and Likeability Reputations on Fellow Auditors' Intention to Take Action and Choice of Reporting Outlet

2011 ◽  
Vol 23 (2) ◽  
pp. 207-234 ◽  
Author(s):  
Jesse C. Robertson ◽  
Chad M. Stefaniak ◽  
Mary B. Curtis
Keyword(s):  
Two Dimensions ◽  
Data Availability ◽  
Good Performer ◽  
Reporting Decisions ◽  
Prior Literature ◽  
Reporting Channel ◽  
Channel Preferences ◽  
Main Effects ◽  
The Impact ◽  
Selection Of

ABSTRACT We investigate the effects of auditor-wrongdoer reputations for performance and likeability on fellow auditors' intentions to take action in response to a questionable audit act. We also use this context to explore auditor selection of reporting outlets, when they do choose to take action. In an experiment with 181 auditors, main effects suggest that likeability reputation is a significant determinant of intention to take action, while performance reputation is marginally significant. As expected, interaction results indicate that auditors have the greatest intention to take action against less likeable, poor performers. Contrary to expectations, intention to take action against a more likeable, good performer is no lower than the mixed conditions. Thus, the influence of the two dimensions of reputation is complex. Additionally, we find auditors are more likely to whistle-blow internally than externally, and through non-anonymous outlets than anonymous outlets. Our contributions include exploring the impact of reputation on the actions of third parties, and advancing prior literature by considering the influence of wrongdoer attributes on reporting decisions and auditors' reporting channel preferences. Data Availability: Data are available from the first author upon request.

Maximizing Recall of Gruesome Images for Health Effects Advertising: An Experimental Investigation

2010 ◽  
Vol 16 (4) ◽  
pp. 112-121 ◽  
Author(s):  
Brennen W. Mills ◽  
Owen B. J. Carter ◽  
Robert J. Donovan
Keyword(s):  
Experimental Investigation ◽  
Body Part ◽  
The Body ◽  
Advertising Effectiveness ◽  
Body Parts ◽  
Online Study ◽  
Video Clips ◽  
Video Images ◽  
The Impact

The objective of this case study was to experimentally manipulate the impact on arousal and recall of two characteristics frequently occurring in gruesome depictions of body parts in smoking cessation advertisements: the presence or absence of an external physical insult to the body part depicted; whether or not the image contains a clear figure/ground demarcation. Three hundred participants (46% male, 54% female; mean age 27.3 years, SD = 11.4) participated in a two-stage online study wherein they viewed and responded to a series of gruesome 4-s video images. Seventy-two video clips were created to provide a sample of images across the two conditions: physical insult versus no insult and clear figure/ground demarcation versus merged or no clear figure/ground demarcation. In stage one, participants viewed a randomly ordered series of 36 video clips and rated how “confronting” they considered each to be. Seven days later (stage two), to test recall of each video image, participants viewed all 72 clips and were asked to identify those they had seen previously. Images containing a physical insult were consistently rated more confronting and were remembered more accurately than images with no physical insult. Images with a clear figure/ground demarcation were rated as no more confronting but were consistently recalled with greater accuracy than those with unclear figure/ground demarcation. Makers of gruesome health warning television advertisements should incorporate some form of physical insult and use a clear figure/ground demarcation to maximize image recall and subsequent potential advertising effectiveness.

Experimental investigation of isothermal and reacting flow characteristics downstream of axisymmetric bluff body stabilizers under stratified or fully premixed inlet mixture conditions

2020 ◽  
Author(s):  
Γεώργιος Πατεράκης
Keyword(s):  
Experimental Investigation ◽  
Turbulent Flow ◽  
Bluff Body ◽  
Operating Conditions ◽  
Reacting Flow ◽  
Wide Range ◽  
Flow Features ◽  
Air Mixing ◽  
The Impact ◽  
Stratified Flames

The current work describes an experimental investigation of isothermal and turbulent reacting flow field characteristics downstream of axisymmetric bluff body stabilizers under a variety of inlet mixture conditions. Fully premixed and stratified flames established downstream of this double cavity premixer/burner configuration were measured and assessed under lean and ultra-lean operating conditions. The aim of this thesis was to further comprehend the impact of stratifying the inlet fuelair mixture on the reacting wake characteristics for a range of practical stabilizers under a variety of inlet fuel-air settings. In the first part of this thesis, the isothermal mean and turbulent flow features downstream of a variety of axisymmetric baffles was initially examined. The effect of different shapes, (cone or disk), blockage ratios, (0.23 and 0.48), and rim thicknesses of these baffles was assessed. The variations of the recirculation zones, back flow velocity magnitude, annular jet ejection angles, wake development, entrainment efficiency, as well as several turbulent flow features were obtained, evaluated and appraised. Next, a comparative examination of the counterpart turbulent cold fuel-air mixing performance and characteristics of stratified against fully-premixed operation was performed for a wide range of baffle geometries and inlet mixture conditions. Scalar mixing and entrainment properties were investigated at the exit plane, at the bluff body annular shear layer, at the reattachment region and along the developing wake were investigated. These isothermal studies provided the necessary background information for clarifying the combustion properties and interpreting the trends in the counterpart turbulent reacting fields. Subsequently, for selected bluff bodies, flame structures and behavior for operation with a variety of reacting conditions were demonstrated. The effect of inlet fuel-air mixture settings, fuel type and bluff body geometry on wake development, flame shape, anchoring and structure, temperatures and combustion efficiencies, over lean and close to blow-off conditions, was presented and analyzed. For the obtained measurements infrared radiation, particle image velocimetry, laser doppler velocimetry, chemiluminescence imaging set-ups, together with Fouriertransform infrared spectroscopy, thermocouples and global emission analyzer instrumentation was employed. This helped to delineate a number of factors that affectcold flow fuel-air mixing, flame anchoring topologies, wake structure development and overall burner performance. The presented data will also significantly assist the validation of computational methodologies for combusting flows and the development of turbulence-chemistry interaction models.

Experimental Investigation of the Impact of Cathode Grade on Sludge Formation at the Cathode Block-Aluminum Interface of Hall–Héroult Cells

2018 ◽  
Vol 50 (1) ◽  
pp. 416-428
Author(s):  
Jean-René Landry ◽  
Mojtaba Fallah Fini ◽  
Gervais Soucy ◽  
Martin Désilets ◽  
Patrick Pelletier ◽  
...  
Keyword(s):  
Experimental Investigation ◽  
Sludge Formation ◽  
Cathode Block ◽  
The Impact
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