Psychology: theory and practice

Regulators express concern over auditors’ failure to respond to fraud risks. Audit firms communicate the importance of remaining skeptical and alert for fraud, but busy auditors give these messages insufficient attention. Building on psychology theory, we develop an innovative intervention designed to improve audit firm communication by incorporating game-like elements. We expect game-like elements to pique auditors’ interest, deepen their cognitive processing, enhance their awareness of important fraud concepts, and make them more alert for fraud. We experimentally demonstrate that the intervention improves auditors’ awareness of important fraud concepts, and these benefits persist to improve auditors’ fraud detection actions. Importantly, auditors receiving communication that simulates current practice fail to respond to heightened fraud risk, confirming regulators’ concerns. In additional analyses, a model supports our intervention promoting deeper processing of the communication, enabling auditors’ subsequent recognition of heightened fraud risk and effective actions. Thus, our results contribute to theory and practice.

Download Full-text

Flourishing in the Workplace Through Meditation and Mindfulness

Industrial and Organizational Psychology ◽

10.1017/iop.2015.97 ◽

2015 ◽

Vol 8 (4) ◽

pp. 667-674 ◽

Cited By ~ 4

Author(s):

Donald D. Davis ◽

Nathan H. Bjornberg

Keyword(s):

Positive Psychology ◽

Theory And Practice ◽

Meditation Practice ◽

Physical Movement ◽

Research And Practice ◽

Scant Attention ◽

Psychology Theory ◽

And Training

We believe that Hyland, Lee, and Mills (2015) introduced important considerations concerning the importance of mindfulness for research and practice in industrial and organizational (I-O) psychology, and we applaud their effort. We also feel that some equally important points were neglected or given scant attention. We amplify their introduction in three ways. We discuss (a) how construct confusion is common when new constructs are introduced and how paying attention to the type of meditation practice used to induce mindfulness will enhance construct clarity, (b) how using forms of meditation that employ physical movement and other activities to induce mindfulness expand the choices for intervention and training, and (c) how meditation and mindfulness provide a valuable bridge linking positive psychology and I-O psychology theory and practice.

Download Full-text