The Effects of Experience on Complex Problem Representation and Judgment In Auditing: An Experimental Investigation

2006 ◽  
Vol 18 (1) ◽  
pp. 65-83 ◽  
Author(s):  
Constance M. Lehmann ◽  
Carolyn Strand Norman
Keyword(s):  
Professional Development ◽  
Experimental Investigation ◽  
Complex Problem ◽  
Problem Representation ◽  
Complex Problem Solving ◽  
Teaching Approaches ◽  
Going Concern ◽  
Financial Condition ◽  
Different Levels ◽  
Insight Into

The purpose of this study is to investigate problem representation and judgment by auditing professionals within the context of a going-concern task. Our results suggest more experienced auditors have more concise problem representations than do novices. In addition, our results show that some types of concepts listed in the problem representation are associated with judgment, regardless of experience level. This study makes several contributions. First, understanding differences in problem representation at different levels of experience (novice, intermediate, and experienced) gives insight into the process of how representations change as experience changes/develops. Understanding the development of “becoming qualified” to make judgments regarding the going-concern evaluation assists in (1) the development of teaching approaches for analyzing a company's financial condition, and (2) professional development for less-experienced professionals. Further, our measure of problem representation, similar to that in Christ's (1993) study, provides a task-sensitive measure of problem representation for accounting research. This should have important implications for understanding expertise development in complex problem-solving tasks that auditors and accountants face.

Complex Problem Solving and Worked Examples

2009 ◽  
Vol 23 (2) ◽  
pp. 129-138 ◽  
Author(s):  
Florian Schmidt-Weigand ◽  
Martin Hänze ◽  
Rita Wodzinski
Keyword(s):  
Problem Solving ◽  
Cognitive Load ◽  
Learning Experience ◽  
Worked Examples ◽  
Complex Problem ◽  
Complex Problem Solving ◽  
Strategic Learning ◽  
Learning Behavior ◽  
Worked Example ◽  
8Th Grade

How can worked examples be enhanced to promote complex problem solving? N = 92 students of the 8th grade attended in pairs to a physics problem. Problem solving was supported by (a) a worked example given as a whole, (b) a worked example presented incrementally (i.e. only one solution step at a time), or (c) a worked example presented incrementally and accompanied by strategic prompts. In groups (b) and (c) students self-regulated when to attend to the next solution step. In group (c) each solution step was preceded by a prompt that suggested strategic learning behavior (e.g. note taking, sketching, communicating with the learning partner, etc.). Prompts and solution steps were given on separate sheets. The study revealed that incremental presentation lead to a better learning experience (higher feeling of competence, lower cognitive load) compared to a conventional presentation of the worked example. However, only if additional strategic learning behavior was prompted, students remembered the solution more correctly and reproduced more solution steps.

The Prediction of Problem-Solving Assessed Via Microworlds

2016 ◽  
Vol 32 (4) ◽  
pp. 298-306 ◽  
Author(s):  
Samuel Greiff ◽  
Katarina Krkovic ◽  
Jarkko Hautamäki
Keyword(s):  
Working Memory ◽  
Problem Solving ◽  
Complex Problem ◽  
Two Dimensions ◽  
Assessment Instruments ◽  
Complex Problem Solving ◽  
Visual Spatial ◽  
Rule Knowledge ◽  
Rule Application ◽  
Fluid Reasoning

Abstract. In this study, we explored the network of relations between fluid reasoning, working memory, and the two dimensions of complex problem solving, rule knowledge and rule application. In doing so, we replicated the recent study by Bühner, Kröner, and Ziegler (2008) and the structural relations investigated therein [ Bühner, Kröner, & Ziegler, (2008) . Working memory, visual-spatial intelligence and their relationship to problem-solving. Intelligence, 36, 672–680]. However, in the present study, we used different assessment instruments by employing assessments of figural, numerical, and verbal fluid reasoning, an assessment of numerical working memory, and a complex problem solving assessment using the MicroDYN approach. In a sample of N = 2,029 Finnish sixth-grade students of which 328 students took the numerical working memory assessment, the findings diverged substantially from the results reported by Bühner et al. Importantly, in the present study, fluid reasoning was the main source of variation for rule knowledge and rule application, and working memory contributed only a little added value. Albeit generally in line with previously conducted research on the relation between complex problem solving and other cognitive abilities, these findings directly contrast the results of Bühner et al. (2008) who reported that only working memory was a source of variation in complex problem solving, whereas fluid reasoning was not. Explanations for the different patterns of results are sought, and implications for the use of assessment instruments and for research on interindividual differences in complex problem solving are discussed.

Reflection of the Editorial Process of an Academic Journal

Relay Journal ◽  
2020 ◽  
pp. 100-109
Author(s):  
Phillip A. Bennett ◽  
Maria Giovanna Tassinari ◽  
Ena Hollinshead ◽  
Fergal Bradley
Keyword(s):  
Professional Development ◽  
Reflective Practice ◽  
Learner Autonomy ◽  
Editorial Process ◽  
Academic Journal ◽  
Editing Process ◽  
Insight Into

This paper is a reflection on our experiences as managing editors and layout editors of volume 2, issue 2 of Relay Journal. In accordance with the developmental aims of Relay Journal, via this reflective practice, our motivations are not only to foster each others’ learner autonomy and grow our professional development, but additionally to encourage others to also share reflections of their editing responsibilities, practices, and realisations. We also believe this will provide insight into the process for those who do not have the experience in such roles, yet wish to pursue them. With that in mind, we will briefly detail the journal-editing process and our roles in such; then follow with our individual reflections upon our experiences. Our reflections will focus on our responsibilities and roles, our feelings, and what we learned through the experience.

The Development and Transferability of Task Knowledge

2003 ◽  
Vol 22 (1) ◽  
pp. 47-67 ◽  
Author(s):  
Jay C. Thibodeau
Keyword(s):  
Financial Services ◽  
Theoretical Foundation ◽  
Casino Gambling ◽  
Knowledge Development ◽  
Extensive Experience ◽  
Industry Specialization ◽  
Task Knowledge ◽  
Going Concern ◽  
Financial Condition ◽  
And Task

This study provides experimental evidence related to the management of audit task knowledge. Specifically, the research explores whether a certain type of task knowledge, loan credit review knowledge, develops differently for in-charge auditors working in different industry specializations. Since auditors are often asked to choose an industry specialization at the in-charge level, understanding whether certain industries provide the opportunity for differential knowledge development is important (Libby and Frederick 1990), especially if such knowledge can be transferred to aid performance in tasks completed in several other industries. As such, the study explores whether the task knowledge under investigation can be transferred across both industry and task contexts to aid performance in the going concern judgment, a task that is required to be completed in all industries. An experiment was administered to 60 in-charge auditors from one of the then Big 6 firms, with 32 participants specializing in the financial services industry and 28 in manufacturing. Importantly, financial services auditors have extensive experience evaluating the collectibility of loans and the underlying financial condition of borrowers; this knowledge is expected to also be valuable in assessing the going concern of any client. Participants evaluated the going concern status of four cases of actual troubled clients from two industry settings: manufacturing and casino gambling. The findings support the transferability of knowledge across task and industry contexts. This result is important because it is the first study in the audit literature to demonstrate that a specific type of task knowledge can be transferred across both task and industry contexts (Be´dard and Chi 1993). In so doing, the results provide an important theoretical foundation for audit researchers and practitioners regarding the conditions for the transfer and dissemination of audit knowledge throughout a firm.

scholarly journals Ecotoxicological Assessment of Microplastics in Freshwater Sources—A Review

Water ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 56
Author(s):  
Martina Miloloža ◽  
Dajana Kučić Grgić ◽  
Tomislav Bolanča ◽  
Šime Ukić ◽  
Matija Cvetnić ◽  
...  
Keyword(s):  
Complex Problem ◽  
Living Standards ◽  
Way Of Life ◽  
Inorganic Pollutants ◽  
Ecotoxicological Assessment ◽  
Characterization Methods ◽  
Special Concern ◽  
Micro Organisms ◽  
Insight Into

High living standards and a comfortable modern way of life are related to an increased usage of various plastic products, yielding eventually the generation of an increased amount of plastic debris in the environment. A special concern is on microplastics (MPs), recently classified as contaminants of emerging concern (CECs). This review focuses on MPs’ adverse effects on the environment based on their bioactivity. Hence, the main topic covered is MPs’ ecotoxicity on various aquatic (micro)organisms such as bacteria, algae, daphnids, and fish. The cumulative toxic effects caused by MPs and adsorbed organic/inorganic pollutants are presented and critically discussed. Since MPs’ bioactivity, including ecotoxicity, is strongly influenced by their properties (e.g., types, size, shapes), the most common classification of MPs types present in freshwater are provided, along with their main characteristics. The review includes also the sources of MPs discharge in the environment and the currently available characterization methods for monitoring MPs, including identification and quantification, to obtain a broader insight into the complex problem caused by the presence of MPs in the environment.

scholarly journals Working Memory, Fluid Reasoning, and Complex Problem Solving: Different Results Explained by the Brunswik Symmetry

2021 ◽  
Vol 9 (1) ◽  
pp. 5
Author(s):  
André Kretzschmar ◽  
Stephan Nebe
Keyword(s):  
Working Memory ◽  
Problem Solving ◽  
Cognitive Abilities ◽  
Latent Variables ◽  
Complex Problem ◽  
Equation Modeling ◽  
Complex Problem Solving ◽  
Symmetry Principle ◽  
Fluid Reasoning ◽  
The Impact

In order to investigate the nature of complex problem solving (CPS) within the nomological network of cognitive abilities, few studies have simultantiously considered working memory and intelligence, and results are inconsistent. The Brunswik symmetry principle was recently discussed as a possible explanation for the inconsistent findings because the operationalizations differed greatly between the studies. Following this assumption, 16 different combinations of operationalizations of working memory and fluid reasoning were examined in the present study (N = 152). Based on structural equation modeling with single-indicator latent variables (i.e., corrected for measurement error), it was found that working memory incrementally explained CPS variance above and beyond fluid reasoning in only 2 of 16 conditions. However, according to the Brunswik symmetry principle, both conditions can be interpreted as an asymmetrical (unfair) comparison, in which working memory was artificially favored over fluid reasoning. We conclude that there is little evidence that working memory plays a unique role in solving complex problems independent of fluid reasoning. Furthermore, the impact of the Brunswik symmetry principle was clearly demonstrated as the explained variance in CPS varied between 4 and 31%, depending on which operationalizations of working memory and fluid reasoning were considered. We argue that future studies investigating the interplay of cognitive abilities will benefit if the Brunswik principle is taken into account.

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