Debiasing the Outcome Effect: The Role of Instructions in an Audit Litigation Setting

2002 ◽  
Vol 21 (2) ◽  
pp. 7-20 ◽  
Author(s):  
Peter M. Clarkson ◽  
Craig Emby ◽  
Vanessa W.-S. Watt
Keyword(s):  
Theoretical Perspective ◽  
Cognitive Components ◽  
Audit Judgment ◽  
Outcome Information ◽  
Audit Litigation ◽  
Outcome Bias ◽  
Biasing Effects ◽  
Judgment Setting

The outcome effect occurs where an evaluator, who has knowledge of the outcome of a judge's decision, assesses the quality of the judgment of that decision maker. If the evaluator has knowledge of a negative outcome, then that knowledge negatively influences his or her assessment of the ex ante judgment. For instance, jurors in a lawsuit brought against an auditor for alleged negligence are informed of an undetected fraud, even though an unqualified opinion was issued. This paper reports the results of an experiment in an applied audit judgment setting that examined methods of mitigating the outcome effect by means of instructions. The results showed that simply instructing or warning the evaluator about the potential biasing effects of outcome information was only weakly effective. However, instructions that stressed either (1) the cognitive nonnormativeness of the outcome effect or (2) the seriousness and gravity of the evaluation ameliorated the effect significantly. From a theoretical perspective, the results suggest that there may both motivational and cognitive components to the outcome effect. In all, the findings suggest awareness of the outcome effect and use of relatively nonintrusive instructions to evaluators may effectively counteract the potential for the outcome bias.

scholarly journals INDONESIAN LANGUAGE EDUCATION POLICY IN RELATION TO THE NATIONAL EDUCATION GOALS: A THEORETICAL PERSPECTIVE

2020 ◽  
Vol 6 (2) ◽  
pp. 81-93
Author(s):  
Santi Mayasari
Keyword(s):  
Education Policy ◽  
Religious Belief ◽  
Theoretical Perspective ◽  
Language Education ◽  
Language Education Policy ◽  
National Education ◽  
Education Goals ◽  
Life Education

Education plays an important role for the quality of human’s life. Education is a process of accommodating learners to develop their potential based on the talent and ability they have. Through this process, individuals will have a better personality, IQ, manner, religious belief. Indonesian language in an education setting supports the process of gaining knowledge because this is considered as a carrier of knowledge, a means of communicating ideas, thought, and feeling, and a means of increasing nationality among individuals whole over Indonesia. By having this, Indonesian language education policy is considered as a means of gaining national education goals. However, the role of stakeholders and society is undeniable. They can protect and develop the position of Indonesian language and they can accommodate the attainment of national education goals.Key Words: Education, Indonesian Language, Policy, National Education Goals, Stakeholders

scholarly journals The (un)presence of emotions in teacher education. A critical analysis of the academic curriculum discourse in Poland

2021 ◽  
Vol 35 (2) ◽  
Author(s):  
Renata Góralska ◽  
Małgorzata Kosiorek
Keyword(s):  
Teacher Education ◽  
Teacher Training ◽  
Critical Discourse Analysis ◽  
Theoretical Perspective ◽  
Educational Practice ◽  
Research Problem ◽  
Academic Education ◽  
Research Perspectives

Emotions are an important aspect of teachers’ professional work, and therefore, developing their emotional competences is an important element of teacher training. The aim of the article is to answer the question whether, in the process of preparing teachers to perform their professional role, attention is paid to issues related to the emotions. The theoretical perspective of our research is provided by the socio-constructivist concepts of emotions and emotional competences. We refer primarily to the theories of Steven Gordon and Carolyn Saarni. The research problem focuses on the question: how are the emotional competences of teachers constructed/presented in the academic education curriculum in Poland? We searched for an answer to the problem by means of critical discourse analysis (CDA), which is one of the most useful research perspectives for studying the relationship between socio-cultural and discursive changes. The source of discursive data is the document that constitutes the legal basis regulating the teacher education process in Poland, i.e. Regulation of the Minister of Science and Higher Education. Our research revealed that in Polish academic education there is a technical-instrumental discourse in force, which is related to the traditional model of teacher training. This has a decisive impact on both the structure of the teacher training curriculum in Poland and the marginal importance of the role of emotions in teachers’ work. The performed analysis may contribute to the improvement of educational practice and, consequently, to the improvement of the quality of academic education.

scholarly journals Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Novalita Budi Kiswati ◽  
Erina Sudaryati
Keyword(s):  
Task Complexity ◽  
Sampling Technique ◽  
Research Data ◽  
Mediating Role ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect ◽  
Public Accountant

This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The population of this study were auditors from Public Accountant Office Surabaya who were listed in IAPI in 2020. The sampling technique used was purposive sampling, so that the sample size was 45 active auditors in Public Accountant Office Surabaya.The data analysis technique used was path analysis and sobel test. The results showed that the complexity of the task and experience had a positive effect on audit judgment through the auditor’s skepticism. These results explain that auditors who increasingly show higher skepticism will be able to support the improvement of the quality of the audit judgment made even though the complexity of the audit task is getting heavier. On the other hand, auditors who are experienced or inexperienced in conducting audits will show better quality audit judgment when able to show more frequent skepticism. Keywords: Task Complexity; Experience, Skepticism; Audit Judgment.

The role of nursing in the rehabilitation of acute stroke patients: Toward a unified theoretical perspective

Pflege ◽  
1999 ◽  
Vol 12 (1) ◽  
pp. 21-27
Author(s):  
Marit Kirkevold
Keyword(s):  
Acute Stroke ◽  
Theoretical Perspective ◽  
Stroke Patients ◽  
Role Of Nursing ◽  
Rolle Der Pflegenden

Eine Übersicht der bestehenden Literatur weist auf Unsicherheiten bezüglich der spezifischen Rolle der Pflegenden in der Rehabilitation von Hirnschlagpatientinnen und -patienten hin. Es existieren zwei unterschiedliche Begrifflichkeiten für die Rolle der Pflegenden, keine davon bezieht sich auf spezifische Rehabilitationsziele oder Patientenergebnisse. Ein anfänglicher theoretischer Beitrag der Rolle der Pflege in der Genesung vom Hirnschlag wird als Struktur unterbreitet, um die therapeutischen Aspekte der Pflege im Koordinieren, Erhalten und Üben zu vereinen. Bestehende Literatur untermauert diesen Beitrag. Weitere Forschung ist jedoch notwendig, um den spezifischen Inhalt und Fokus der Pflege in der Genesung bei Hirnschlag zu entwickeln.

Cognitive Health Counseling 40+

2013 ◽  
Vol 21 (1) ◽  
pp. 24-33 ◽  
Author(s):  
Anne Eschen ◽  
Franzisca Zehnder ◽  
Mike Martin
Keyword(s):  
Outcome Variable ◽  
Pilot Phase ◽  
Subjective Memory ◽  
Cognitive Health ◽  
Health Counseling ◽  
Agents Of Change ◽  
Main Outcome Variable ◽  
Further Development

This article introduces Cognitive Health Counseling 40+ (CH.CO40+), an individualized intervention that is conceptually based on the orchestration model of quality-of-life management ( Martin & Kliegel, 2010 ) and aims at improving satisfaction with cognitive health in adults aged 40 years and older. We describe the theoretically deduced characteristics of CH.CO40+, its target group, its multifactorial nature, its individualization, the application of subjective and objective measures, the role of participants as agents of change, and the rationale for choosing participants’ satisfaction with their cognitive health as main outcome variable. A pilot phase with 15 middle-aged and six older adults suggests that CH.CO40+ attracts, and may be particularly suitable for, subjective memory complainers. Implications of the pilot data for the further development of the intervention are discussed.

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