The Impact of Account-Level Inspection Risk On Audit Program Planning Judgments

2020 ◽  
Author(s):  
Dominic Detzen ◽  
Anna Gold ◽  
Arnold Wright
Keyword(s):  
Program Planning ◽  
The Impact ◽  
Audit Program ◽  
Planning Judgments

Integration of Fraud Risk in the Risk of Material Misstatement and the Effect on Auditors' Planning Decisions

2018 ◽  
Vol 3 (1) ◽  
pp. A52-A79
Author(s):  
Velina K. Popova
Keyword(s):  
Data Availability ◽  
Risk Environment ◽  
Major Area ◽  
Audit Planning ◽  
Fraud Risk ◽  
Planning Decisions ◽  
Public Company ◽  
Study Participants ◽  
Audit Program ◽  
Planning Judgments

ABSTRACT Prior research finds that although auditors assess fraud risk accurately, they generally fail to adjust audit procedures appropriately. The most recent Public Company Accounting Oversight Board (PCAOB) inspections in 2016 still identify response to risks of material misstatement (RMM) as a major area of inspection focus and cite it as a recurring audit deficiency. In this study, participants assess RMM and make audit-planning judgments in a high/low fraud risk environment using either a traditional source-based representation of RMM (i.e., based on inherent, control, and fraud risk) or a newer type-based representation of RMM (i.e., based on error and fraud risk). The results indicate that while auditors in both groups show similar sensitivity to risk, the type-based group of auditors are better able modify their audit plans by using more procedures that are new to a standard audit program and assigning more experienced staff to address high fraud risk. Data Availability: Contact the author.

scholarly journals Impact of “Sick” and “Recovery” Roles on Brain Injury Rehabilitation Outcomes

2012 ◽  
Vol 2012 ◽  
pp. 1-10
Author(s):  
David A. Barclay
Keyword(s):  
Brain Injury ◽  
Goal Attainment ◽  
Program Planning ◽  
Psychosocial Distress ◽  
Brief Symptom Inventory ◽  
Bivariate Analysis ◽  
Future Research ◽  
Sick Role ◽  
Shared Variance ◽  
The Impact

This study utilizes a multivariate, correlational, expost facto research design to examine Parsons’ “sick role” as a dynamic, time-sensitive process of “sick role” and “recovery role” and the impact of this process on goal attainment (H1) and psychosocial distress (H2) of adult survivors of acquired brain injury. Measures used include the Brief Symptom Inventory-18, a Goal Attainment Scale, and an original instrument to measure sick role process. 60 survivors of ABI enrolled in community reentry rehabilitation participated. Stepwise regression analyses did not fully support the multivariate hypotheses. Two models emerged from the stepwise analyses. Goal attainment, gender, and postrehab responsibilities accounted for 40% of the shared variance of psychosocial distress. Anxiety and depression accounted for 22% of the shared variance of goal attainment with anxiety contributing to the majority of the explained variance. Bivariate analysis found sick role variables, anxiety, somatization, depression, gender, and goal attainment as significant. The study has implications for ABI rehabilitation in placing greater emphasis on sick role processes, anxiety, gender, and goal attainment in guiding program planning and future research with survivors of ABI.

Post-Graduation Impact of a Program Planning Service-Learning Project

2020 ◽  
pp. 237337992090764
Author(s):  
Deb Risisky ◽  
Tess Goldson ◽  
Robert DeMezzo
Keyword(s):  
Public Health ◽  
Service Learning ◽  
New England ◽  
Positive Impact ◽  
Program Planning ◽  
Public Health Workforce ◽  
Health Promotion Program ◽  
Group Settings ◽  
Health Course ◽  
The Impact

Research has shown that service-learning can increase student-learning outcomes across various disciplines. Service-learning opportunities have been steadily increasing in college settings, especially in health-related fields. This evaluation of an undergraduate public health course at a mid-size, public university in New England sought to understand the impact of service-learning on material retention, internships, and post-graduation public health careers. A 25-item questionnaire was emailed to students who took the course between the Fall 2010 and Spring 2016 semesters with 75 completed (33.3% completion rate). More than half of the respondents noted that their participation in a service-learning project positively affected their internship experience, their first post-graduation job, and their overall career, while also helping them retain the course material after graduation. Open-ended responses provided insight to the qualitative responses. Respondents noted that in addition to having the understanding and ability to put on programs in their community, they also had more confidence in their abilities. The opportunity to practice public speaking skills as well as work collaboratively in group settings, were both noted as essential skills needed to succeed in the public health workforce. It was concluded the project had a positive impact on student’s learning and retention in planning, implementing, and evaluating an actual health promotion program as well as how they were able to use those skills in their careers.

Impact of Management Structure on Development Programs

2012 ◽  
Vol 19 (1) ◽  
pp. 40-51
Author(s):  
Nayyer Samad ◽  
Sonny Nwankwo ◽  
Ayantunji Gbadamosi
Keyword(s):  
Social Marketing ◽  
Positive Impact ◽  
Population Control ◽  
Program Planning ◽  
Control Program ◽  
Program Outcomes ◽  
Operational Effectiveness ◽  
Management Structure ◽  
Operational Issues ◽  
The Impact

This article examines the impact of management structure on the performance of population control program in Pakistan. Specifically, it explores the relationship between management structures and program outcomes in social marketing program (SMP) contexts. A combination of pattern matching and explanation building techniques for embedded case analysis was used and the data brought together in a reasoned form to provide an analysis and explanation of the focused topic. Management structures adopted for various SMPs for family planning were defined directly or indirectly by the funding agencies, and these, in turn, led to varying implementation difficulties. The Pakistani experience shows that donor agencies’ involvement in operational issues has little positive impact on the program outcome. Essentially, the findings afford program managers evidence-based insights in developing new structure and avoiding failed ones. It emphasizes that, in countries where more than one SMP are in operation, the stakeholders need to assess program components circumspectly to avoid duplication. Overall, the article provides strategic directions to stakeholders on how varying organizations handling social marketing projects could enhance operational effectiveness of the program. It emphasizes the need for improved coordination, devolution of responsibilities, alignment of organizational goals with the program goals, and effective involvement of local stakeholders in program planning.

scholarly journals The Impact of Product Category Lifecycle and Marketing Capabilities on New Product Performance: the Mediating Role of Marketing Program Planning and Launch Proficiency

2020 ◽  
pp. 63-86
Author(s):  
Dorian-Laurentiu Florea ◽  
Claudiu-Catalin Munteanu ◽  
Dora-Carmen Galvez Cruz ◽  
Gabriela Capatina
Keyword(s):  
Choice Theory ◽  
Program Planning ◽  
Product Category ◽  
New Product ◽  
Product Performance ◽  
Marketing Capabilities ◽  
New Product Performance ◽  
Marketing Program ◽  
The Impact

Theory underlines the role of new product development for company survival and success. However, the success rates of new products launches are always at underwhelming levels. Practical wisdom shows that new product performance is the outcome of both controllable, internal factors and external, uncontrollable factors. The authors contrast the role of product category lifecycle as an external factor and of marketing capabilities as an internal factor, to find the balance between these two determinants. To the best of our knowledge, this is the first study to compare the impact of both types of factors on launch proficiency and further product growth. We apply PLS-SEM on a sample of 213 Mexican firms to test a theoretical model grounded on resource-advantage theory and strategic choice theory. Results show that both determinants are significant, but marketing capabilities exert a much stronger influence on new product performance. The relationship between marketing capabilities and unique product performance is mediated by marketing program planning. In contrast, the relationship between product category lifecycle and new product performance is mediated by launch proficiency. In this context, marketing program planning efficiency represents the mid-term and long-term quality of strategic marketing. At the same time, the overall launch proficiency reflects the short-term ability of the company to launch new products. From the perspective of strategic choice theory, the results of our study reinforce the importance of a successful launch for the short-term and mid-term new product performance. Besides, our empirical research finds that product category lifecycle strengthens the positive relationship between marketing program planning and unique product performance. This makes marketing program planning more critical for new product performance as the product category matures. From a managerial standpoint, our findings dismiss the uncontrollable market forces as the main reason for new product failures. We show that new product failures are most often caused by the marketing manager’s inability to devise an appropriate marketing plan. The paper also contributes to the literature of resource-advantage theory by providing compelling evidence regarding the foremost importance of marketing capabilities for new product success. Our findings also emphasize the essential role of launch proficiency in further product success, as it is difficult to recover from an early product failure. In practical terms, managers are advised not to postpone new product launches under the «bad timing» argument. Keywords launch proficiency, marketing capabilities, marketing program planning, new product performance, product lifecycle.

Service Delivery Models for Adolescents With Language Disorders

1993 ◽  
Vol 24 (1) ◽  
pp. 36-42 ◽  
Author(s):  
Vicki Lord Larson ◽  
Nancy L. McKinley ◽  
Delesa Boley
Keyword(s):  
Public Schools ◽  
Service Delivery ◽  
Administrative Support ◽  
Program Planning ◽  
Communication Disorders ◽  
Language Services ◽  
Regular Education Initiative ◽  
Delivery Options ◽  
Successful School ◽  
The Impact

Adolescents with communication disorders have a legal right to speech-language services, and speech-language pathologists in the public schools have a moral and ethical responsibility to provide those services. This article summarizes current service delivery options available to clinicians at the secondary level and explains why the prototype service delivery model (Larson & McKinley, 1987) should be chosen for adolescents. To implement appropriate speech-language services for adolescents, administrative support is critical. The successful school clinician (a) must know counterarguments to administrators' concerns about "what can be done in speech-language intervention past the elementary grades," (b) must understand the impact of the Regular Education Initiative (REI) on service delivery options, and (c) must solicit assistance during program planning from decision makers.

Metacognitive Instruction in Introductory Computer Programming: A Better Explanatory Construct for Performance than Traditional Factors

1994 ◽  
Vol 10 (4) ◽  
pp. 297-328 ◽  
Author(s):  
S. E. Volet ◽  
C. P. Lund
Keyword(s):  
Computer Programming ◽  
Planning Process ◽  
Program Planning ◽  
Personal Characteristics ◽  
Metacognitive Strategy ◽  
Interactive Teaching ◽  
Planning Strategy ◽  
Metacognitive Instruction ◽  
Introductory Computer Programming ◽  
The Impact

This article examines the effect of metacognitive instruction on students' achievement in introductory programming courses over traditional predictors of performance. Metacognitive instruction was conceptualized as a package, aimed at inducing students to develop a metacognitive strategy relevant for computer programming via interactive teaching. The metacognitive strategy consisted of a five-step planning strategy to guide students' program planning process. The interactive teaching approach involved explicit modeling, coaching and collaborative learning. An experimental field study conducted with twenty-eight experimental and twenty-eight matched control students revealed that metacognitive instruction is a better explanatory construct for students' computing performance than traditional person variables such as background knowledge, program major, gender or age. The impact of metacognitive instruction on the learning processes and outcomes of students with different personal characteristics was systematically examined.

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