ABSTRACT This study investigates how the timing of consideration Big Data visualizations affects an auditor's evaluation evidence and professional judgments. In addition, we examine whether use intuitive processing mode, as compared to a deliberative influences visualizations. We conduct experiment with 127 senior auditors from two 4 firms find that have difficulty recognizing patterns in when viewed before more traditional audit evidence. Our findings also indicate who view containing are...

ABSTRACT This paper is designed to enhance accounting researchers’ understanding of neurophysiological research methods. Our methodological guide presents the latest innovations in this realm, including pupillometry, facial expression analysis, electroencephalography, electrocardiography, functional magnetic resonance imaging, electrodermal activity assessment, and near-infrared spectroscopy. The introduces readers uses techniques by identifying key themes recent AIS literature assessing...

ABSTRACT Analytical procedures are critical to the financial statement auditing process and involve auditor generating considering multiple explanations for account fluctuations. We examine whether more or fewer during analytical improves audit quality. Research from fields outside of accounting suggests that many can exacerbate judgment biases. conduct an experiment with 92 senior auditors two Big 4 firms investigate generation plausible about potential misstatements hinders professional...

ABSTRACT: Our paper examines three related questions: Will directors who have friendship ties with the CEO manage earnings to benefit in short term while potentially sacrificing welfare of company long term? public disclosure mitigate or exacerbate such behavior, and will influence investors' perceptions director decisions? We conduct an experiment involving 56 active experienced corporate from U.S. firms a second M.B.A. students. find that caused be more willing approve reductions research...

We conduct an experiment with 74 internal auditors to examine the effects of using audit function as a training ground for future senior managers. Specifically, we investigate auditors' willingness resist current management's aggressive revenue recognition policies, assuming that expect move into management positions in future. also whether increasing power board directors can reduce threats objectivity. This is first study empirically grounds influence Results our indicate are less...

ABSTRACT: This research examines whether investors adjust their assessments of investment risk in response to material control weakness disclosures, the pervasiveness weaknesses, and detail explanation provided regarding weaknesses. Findings from a laboratory experiment with 97 nonprofessional investors, second 53 surveys 47 28 Fortune 500 directors confirm prior archival findings that disclosures. More importantly, we find evidence an interactive effect disclosure is counter expected...

Vascularised periosteal flaps may increase the union rates in recalcitrant long bone non-union. The fibula-periosteal chimeric flap utilises periosteum raised on an independent vessel. This allows to be inset freely around osteotomy site, thereby facilitating consolidation.Ten patients underwent (2016-2022) at Canniesburn Plastic Surgery Unit, UK. Preceding non-union 18.6 months, with mean gap of 7.5 cm. Patients preoperative CT angiography identify branches. A case-control approach was...

ABSTRACT We investigate whether the use of decision aids that integrate experts' knowledge structures into their designs can effectively promote acquisition expert-like and improve future judgments. Results two laboratory experiments (one involving 115 senior accounting students one 78 master students) indicate that: (1) novice users a aid has an expert structure embedded its interface make complex fraud risk assessments are more similar to than do without structures; (2) develop experts (3)...

ABSTRACT We conduct experiments with Big 4 auditors and business students to investigate psychophysiological responses Data visualizations the effects of visualization techniques on auditor judgment audit quality. Results first experiment using pupillometry, eye gaze measurements, automatic facial expression analysis indicate that different produce significant differences in level cognitive emotional arousal. A second investigates whether were demonstrated promote higher lower levels arousal...

ABSTRACT Two experiments examine the effects of visualizing uncertainty on attention, cognitive arousal, and incorporation information into judgments. The first experiment employs psychophysiological measurements to understand how different presentations influence decision making processes. Results indicate that participants attend more when is incorporated directly a visualization. Pupillometry eye tracking analyses exhibit greater attention information, fixate bounds uncertainty, spend...

Using a sample of 258 auditors, two experiments were conducted to study the effects fraud risk assessments and an automated decision aid on auditors’ evaluation evidence judgment. Results indicate that assessed level systematically affects by auditors. More specifically, auditors facing high levels evaluate audit more thoroughly than low risk. In addition, exhibit unexpected bias in their processes. These focus last received during making, decisions change when order is altered. The...

This study reports the results of a quasi-experiment involving 90 master accounting students. The students participated in one three course types: full-immersion service learning with supporting textbook, without or nonservice using case-based projects deliverables identical to those service-learning courses. Results indicate that increased student satisfaction, perceptions ability, self-confidence chosen careers, desire information systems, and performance on complex data modeling tasks....

This research proposes that the risk preferences of decision evaluators and “domain” systematically influence evaluations makers' information technology (IT) investment decisions. Results an experiment with 160 M.B.A. student participants indicate risk-seeking rate IT decisions higher than do risk-averse evaluators. Further, are influenced by gain loss domains when evaluating a maker's risky The findings providing domain to leads systematic differences in evaluations. A key contribution this...

ABSTRACT: We investigate the effects of audit committee members’ dispositional trust and management incentives on judgments. Results an experiment indicate that: (1) When has to manage earnings, less trusting members are more likely support external auditor than members; (2) when perceive that is not credible, being deceptive (3) interactive decisions mediated by perceptions management’s intent deceive. That is, earnings result in potential deception management, increase their for because...

In a series of experiments involving beliefs and misinformation beliefs, we find that individuals who are prompted with counterfactual mindset significantly more likely to change their existing when presented evidence contradicts beliefs. While research finds considered part one's identity highly resistant in the face challenges these four provide generation causes adjust correct response contradicting evidence. Indeed, was effective promoting incorporation accurate facts causing revise...

This case provides you with an opportunity to gain understanding of internal control in a practical setting—a restaurant. The requires (1) obtain restaurant as client, (2) develop the restaurant's processes for recording sales, (3) identify strengths and weaknesses, (4) explain importance each weakness state how it may be eliminated. In addition, Version A prepare flowchart write narrative, while B tests controls. Restaurants must follow procedures ensure that sales are recorded all food...