Auditors' Risk Assessments: The Effects of Elicitation Approach and Assertion Framing

2015 ◽  
Vol 28 (2) ◽  
pp. 75-84 ◽  
Author(s):  
Theodore J. Mock ◽  
Hironori Fukukawa
Keyword(s):  
Experimental Study ◽  
Data Availability ◽  
Risk Assessments ◽  
Audit Evidence ◽  
Auditor Judgments ◽  
The Difference ◽  
The U.S

ABSTRACT This experimental study replicates, using U.S. audit practionioners, Fukukawa and Mock (2011), who investigated the effects of probability-based versus belief-based risk assessments and positive versus negative assertions on auditor judgments. Most results are consistent with the prior study: (1) significant differences between probability-based and belief-based risk assessments are observed; (2) assessed risks are significantly higher and relatively more skeptical when negatively versus positively stated assertions are provided; and (3) when the belief-based assessments are transformed into probabilities using a method proposed by Cobb and Shenoy (2006) and compared with the probability-based risk assessments, the difference is not statistically significant. Some results do not replicate, particularly when the risk assessments after audit evidence is provided are examined. However, in general, the U.S. results are more consistent with expectations. Overall, this study corroborates the key results of Fukukawa and Mock (2011). Data Availability: Contact the first author for data for use by others interested in extending or replicating results.

The Influence of Client Corporate Social Responsibility Performance Information on Auditor Judgments

2020 ◽  
Author(s):  
L. Emily Hickman ◽  
Jane Cote ◽  
Debra L. Sanders ◽  
T.J. Weber
Keyword(s):  
Corporate Social Responsibility ◽  
Significant Influence ◽  
Environmental Performance ◽  
Risk Assessments ◽  
Performance Information ◽  
Auditor Judgments ◽  
Different Dimensions ◽  
Client Risk ◽  
Corporate Social ◽  
Performance Results

Our experiment, with 106 practicing auditors, tests whether audit judgments are influenced by client CSR performance, individual auditors' views of CSR, and auditors' perceptions of client risk induced by CSR performance. Results indicate auditor judgments are less (more) conservative for clients with positive (negative) environmental performance. We find that client risk assessments mediate the link between environmental performance and account-level judgments. In contrast, results indicate that socially-oriented performance has no overall significant influence on audit judgments in our experiment. Overall, our results indicate that different dimensions of CSR and the salience of the CSR issue can have differential effects on audit judgments.

External Investigators' Follow-Up Intentions When Whistleblowers Report Healthcare Fraud: The Effects of Report Anonymity and Previous Confrontation

2020 ◽  
Vol 32 (2) ◽  
pp. 91-101
Author(s):  
Steven E. Kaplan ◽  
Danny Lanier ◽  
Kelly R. Pope ◽  
Janet A. Samuels
Keyword(s):  
Experimental Study ◽  
Early Detection ◽  
Data Availability ◽  
Medical Provider ◽  
Perceived Credibility ◽  
The Relationship ◽  
Critical Investigation

ABSTRACT Whistleblowing reports, if properly investigated, facilitate the early detection of fraud. Although critical, investigation-related decisions represent a relatively underexplored component of the whistleblowing process. Investigators are responsible for initially deciding whether to follow-up on reports alleging fraud. We report the results of an experimental study examining the follow-up intentions of highly experienced healthcare investigators. Participants, in the role of an insurance investigator, are asked to review a whistleblowing report alleging billing fraud occurring at a medical provider. Thus, participants are serving as external investigators. In a between-participant design, we manipulate the report type and whether the caller previously confronted the wrongdoer. We find that compared to an anonymous report, a non-anonymous report is perceived as more credible and follow-up intentions stronger. We also find that perceived credibility fully mediates the relationship between report type and follow-up intentions. Previous confrontation is not significantly associated with either perceived credibility or follow-up intentions. Data Availability: Data are available upon request.

Eve Kosofsky Sedgwick and the difference geography makes

2021 ◽  
Vol 11 (1) ◽  
pp. 117-121 ◽  
Author(s):  
David K Seitz
Keyword(s):  
Time And Space ◽  
Textual Practice ◽  
Reparative Reading ◽  
The Difference ◽  
The U.S ◽  
Eve Kosofsky Sedgwick

Ruez and Cockayne point out that queer theorist Eve Sedgwick’s reflections on paranoid and reparative readings accompanying one another came directly out of her queer political as well as textual practice in the U.S. Wrongly dismissed as mundane, this crucial contextualizing work is something geographers do especially well. Indeed, understanding the context for Sedgwick’s theories of paranoid and reparative reading is vital as we reflect on how her concepts travel across time and space.

A Modified CGM Algorithm Enhances Data Availability While Retaining iCGM Performance

2021 ◽  
pp. 193229682110075
Author(s):  
Rebecca A. Harvey Towers ◽  
Xiaohe Zhang ◽  
Rasoul Yousefi ◽  
Ghazaleh Esmaili ◽  
Liang Wang ◽  
...  
Keyword(s):  
Data Integration ◽  
Patient Experience ◽  
Real World ◽  
Data Availability ◽  
Post Processing ◽  
Sensor Error ◽  
The Mean ◽  
The Difference ◽  
Data Gap ◽  
Improve Patient

The algorithm for the Dexcom G6 CGM System was enhanced to retain accuracy while reducing the frequency and duration of sensor error. The new algorithm was evaluated by post-processing raw signals collected from G6 pivotal trials (NCT02880267) and by assessing the difference in data availability after a limited, real-world launch. Accuracy was comparable with the new algorithm—the overall %20/20 was 91.7% before and 91.8% after the algorithm modification; MARD was unchanged. The mean data gap due to sensor error nearly halved and total time spent in sensor error decreased by 59%. A limited field launch showed similar results, with a 43% decrease in total time spent in sensor error. Increased data availability may improve patient experience and CGM data integration into insulin delivery systems.

Equal Opportunity in a Pluralistic Society

1987 ◽  
Vol 5 (1) ◽  
pp. 104-119 ◽  
Author(s):  
James W. Nickel
Keyword(s):  
United States ◽  
Religious Pluralism ◽  
Equal Opportunity ◽  
Religious Diversity ◽  
The United States ◽  
Pluralistic Society ◽  
Self Image ◽  
The Difference ◽  
The U.S

The United States has never been culturally or religiously homogeneous, but its diversity has greatly increased over the last century. Although the U.S. was first a multicultural nation through conquest and enslavement, its present diversity is due equally to immigration. In this paper I try to explain the difference it makes for one area of thought and policy – equal opportunity – if we incorporate cultural and religious pluralism into our national self-image. Formulating and implementing a policy of equal opportunity is more difficult in diverse, pluralistic countries than it is in homogeneous ones. My focus is cultural and religious diversity in the United States, but my conclusions will apply to many other countries – including ones whose pluralism is found more in religion than in culture.

Experimental Study of Bending Toughness on Hybrid Fiber Reinforced Concrete

2013 ◽  
Vol 327 ◽  
pp. 201-204
Author(s):  
Jin Song Shi ◽  
Bo Yuan ◽  
Da Zhang Wang ◽  
Zhe An Lu
Keyword(s):  
Experimental Study ◽  
Reinforced Concrete ◽  
Fiber Reinforced Concrete ◽  
Bending Test ◽  
Fiber Reinforced ◽  
Hybrid Fiber ◽  
Toughness Index ◽  
The Difference ◽  
Loading Methods ◽  
Index Value

In order to investigate the difference of current toughness index standards for fiber reinforced concrete, two main groups of specimens were made to take bending toughness test with the requirements of corresponded standards, loading methods and loading speeds, which are ASTM C1018 in America, ACI 544 and JSCE G552 in Japan. United with software Origin, the load-deflection curves gathered from bending test was calculated with relative standards. The results show that the calculated toughness index value with ASTM C1018-98 in America is more accurate with three grades but the requested deflection of testing is much longer than others while ACI 544 and JSCE G552 in Japan are quite the contrary.

scholarly journals What’s Your Street Race? The Urgency of Critical Race Theory and Intersectionality as Lenses for Revising the U.S. Office of Management and Budget Guidelines, Census and Administrative Data in Latinx Communities and Beyond

Genealogy ◽  
2021 ◽  
Vol 5 (3) ◽  
pp. 75
Author(s):  
Nancy López ◽  
Howard Hogan
Keyword(s):  
Critical Race Theory ◽  
Administrative Data ◽  
Skin Color ◽  
Racial Justice ◽  
Critical Race ◽  
Race Theory ◽  
Disciplinary Boundaries ◽  
The Difference ◽  
Structural Inequities ◽  
The U.S

What’s your street race? If you were walking down the street what race do you think strangers would automatically assume you are based on what you look like? What is the universe of data and conceptual gaps that complicate or prevent rigorous data collection and analysis for advancing racial justice? Using Latinx communities in the U.S. as an example, we argue that scholars, researchers, practitioners and communities across traditional academic, sectoral and disciplinary boundaries can advance liberation by engaging the ontologies, epistemologies and conceptual guideposts of critical race theory and intersectionality in knowledge production for equity-use. This means not flattening the difference between race (master social status and relational positionality in a racially stratified society based on the social meanings ascribed to a conglomeration of one’s physical characteristics, including skin color, facial features and hair texture) and origin (ethnicity, cultural background, nationality or ancestry). We discuss the urgency of revising the U.S. Office of Management and Budget (OMB) standards, as well as the Census and other administrative data to include separate questions on self-identified race (mark all that apply) and street race (mark only one). We imagine street race as a rigorous “gold standard” for identifying and rectifying racialized structural inequities.

scholarly journals Strength Comparison of FDM 3D Printed PLA Made by Different Manufacturers

TEM Journal ◽  
2020 ◽  
pp. 966-970
Author(s):  
Damir Hodžić ◽  
Adi Pandžić ◽  
Ismar Hajro ◽  
Petar Tasić
Keyword(s):  
Experimental Study ◽  
Additive Manufacturing ◽  
Fused Deposition Modelling ◽  
Fused Deposition ◽  
Manufacturing Technique ◽  
Plastic Materials ◽  
Wide Range ◽  
3D Printed ◽  
The Difference ◽  
Printing Parameters

Widely used additive manufacturing technique for plastic materials is Fused Deposition Modelling (FDM). The FDM technology has gained interest in industry for a wide range of applications, especially today when large number of different materials on the market are available. There are many different manufacturers for the same FDM material where the difference in price goes up to 50%. This experimental study investigates possible difference in strength of the 3D printed PLA material of five different manufacturers. All specimens are 3D printed on Ultimaker S5 printer with the same printing parameters, and they are all the same colour.

scholarly journals Perbedaan Indeks Plak setelah Pengolesan Ekstrak Daging Buah Naga Merah (Hylocereus costaricensis) dan Larutan Pengungkap

2019 ◽  
Vol 16 (1) ◽  
pp. 21
Author(s):  
Hillary Inggrid Prananta ◽  
Purwanto Purwanto ◽  
Elyda Akhya Afida Misrohmasari ◽  
Niken Probosari ◽  
Surartono Dwiatmoko
Keyword(s):  
Experimental Study ◽  
Hydrogen Bonds ◽  
Dental Plaque ◽  
Plaque Index ◽  
Group Comparison ◽  
Fruit Flesh ◽  
Dragon Fruit ◽  
Significant Difference ◽  
The Difference ◽  
Static Group

Red dragon fruit flesh extract contains of anthocyanin as red pigmen that potentially to be a natural dye. Athocyanin contains of polysaccharide that can binding with polysaccharide of dental plaque called hydrogen bonds, so dental plaque has been colored and potentially as alternative of disclosing solution. The purpose of this study was to find out the difference of plaque index after smeared by red dragon fruit flesh extract 75% and disclosing solution. The method of this study is a clinical experimental study with a static-group comparison design. 20 subjects were examined the plaque index after smeared with red dragon fruit flesh extract 75%) and disclosing solution). There was no significant difference between groups. Conclusions: Red dragon fruit flesh extract 75% had similar capability with disclosing solution to examine dental plaque.

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