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Book part
Publication date: 14 July 2006

Kinsun Tam, James L. Bierstaker and Inshik Seol

To investigate the nature of investment expertise and factors affecting the information processing and performance of investment experts, this paper hypothesizes normative…

Abstract

To investigate the nature of investment expertise and factors affecting the information processing and performance of investment experts, this paper hypothesizes normative characteristics of investment expertise and compares such characteristics with actual characteristics documented in prior literature on the investment expert. Based on collective evidence from these sources, a model of investment expertise is proposed.

Results support the existence of investment expertise in (1) the nature of knowledge, (2) problem solving and information search, and (3) performance. A variety of factors that could influence the information processing and performance of the investment expert, including personal, cognitive, and contextual elements, are also discussed in the paper and included in the proposed model of investment expertise.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

Book part
Publication date: 10 February 2020

Mahmut Sami Öztürk and Hayrettin Usul

The change of production methods, the industrial revolutions, technological developments, and digital transformation have affected almost all functions in the enterprises…

Abstract

The change of production methods, the industrial revolutions, technological developments, and digital transformation have affected almost all functions in the enterprises. Accounting and auditing areas are also quite affected by this transformation. Another important result of technology and digitalization is the rapid increase in errors, frauds, and irregularities. Enterprises are looking for new solutions and investigations against irregularities and frauds. Audits for errors, frauds, or irregularities are among the interests of forensic accounting. Many methods are used to identify errors and frauds in the forensic accounting. However, it is inevitable that digital technologies should be utilized in forensic accounting applications as a result of the rapid spread of automation and computer programs in enterprises within the framework of digitalized business activities. Hence, enterprises will be able to get more effective results through computer programs and artificial intelligence in terms of fraud audit in forensic accounting. Expert system applications use artificial intelligence to enable computer programs to behave just like people. One of the most widely used, most easily applicable, and most understandable types of expert system is rule-based expert system. The aim of this study is to determine the accounting fraud that may occur in enterprises within the framework of forensic accounting through rule-based expert systems. For this purpose, various applications have been implemented in a large-scale production enterprise through the use of rule-based expert systems for the determination of accounting fraud. Benford’s Law, risk levels, and various other criteria were used in the creation of expert systems. According to the results obtained from the study, it has been seen that by means of rule-based expert system applications, enterprises can better detect existing frauds and prevent further irregularities in the future. The study is important and it is expected that the study will contribute to the literature because it is shown in the study that the rule-based expert systems, applied in many fields under the title of social sciences, can also be applied in the field of forensic accounting and auditing.

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Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

Keywords

Book part
Publication date: 12 August 2014

Virginia M. Tucker

Expert searchers engage with information in a variety of professional settings, as information brokers, reference librarians, information architects and faculty who teach advanced…

Abstract

Expert searchers engage with information in a variety of professional settings, as information brokers, reference librarians, information architects and faculty who teach advanced searching. As my recent research shows, the expert searcher’s information experience is defined by profound discernment of critical concepts about information, and a fluid ability to apply this knowledge to their engagement with the information environment. The information experience of the expert searcher means active and intentional participation with the processes and players that created that information environment. Expert searchers become an integral and seamless part of their information environment and also play a role in facilitating the information experiences of others.

In this chapter, after discussing my understanding of the concept of information experience, I outline how I used threshold concept theory to explore the information experience of expert searchers. Through the findings, I identify four threshold concepts in the acquisition of search expertise that provide new perspectives on the information experience of the expert searcher. These new perspectives have implications for search engine design and how advanced search skills are taught. Finally, I consider how the fresh insights about the expert searcher’s experiences contribute to wider understanding about information experience.

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Information Experience: Approaches to Theory and Practice
Type: Book
ISBN: 978-1-78350-815-0

Keywords

Abstract

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Obsessive Measurement Disorder or Pragmatic Bureaucracy?
Type: Book
ISBN: 978-1-80117-377-3

Book part
Publication date: 7 November 2022

David Jesuit

This chapter summarizes public perceptions and expert evaluations concerning elected officials' levels of corruption, focusing on comparisons between the United States and 29…

Abstract

This chapter summarizes public perceptions and expert evaluations concerning elected officials' levels of corruption, focusing on comparisons between the United States and 29 European Union “plus” (EU+) countries (28 EU Member States in 2018 plus Switzerland). While surveys of corruption have become more widely available in recent years, there is still a lack of comparable data focusing on specific government institutions, rather than general perceptions of corruption by elected or public officials. Thus, this study takes advantage of four major sources of citizens' perceptions of corruption to develop an average score and ranking for a total of 30 countries: the 2017 Global Corruption Barometer, the 2017 Eurobarometer subtitled “Integration of Immigrants in the European Union and Corruption,” the 2016 International Social Survey Program's (ISSP) Module on the “Role of Government V,” and the Pew Research Center's 2018 “Global Attitudes & Trends Survey.” Three expert assessments of levels of corruption supplement these surveys: the Varieties of Democracy (V-Dem) Project's measure of legislative corruption, Transparency International's Corruption Perceptions Index (CPI) 2016, and the World Bank's 2016 Worldwide Governance Indicators (WGI) assessment of the “Control of Corruption.” Finally, the chapter tests several hypotheses derived from the literature using the various corruption measures as the dependent variable and finds that choosing a measure of corruption based on citizens' perceptions or expert evaluations is substantively important. Thus, one must exercise caution when selecting one type of measure over the other.

Book part
Publication date: 21 June 2005

Kimberly D. Richman

In this article, I examine the role of judicial narratives in constructing, constraining, and delimiting the boundaries of social scientific and expert knowledge – specifically…

Abstract

In this article, I examine the role of judicial narratives in constructing, constraining, and delimiting the boundaries of social scientific and expert knowledge – specifically, in the context of gay and lesbian parents’ custody and adoption cases. Examining not only the judicial narratives in appellate cases over the last fifty years in the United States, but also expert reports and briefs obtained from attorneys in these cases and interviews with judges, attorneys and litigants, I investigate the role of judicial narratives in adjudicating between competing social scientific claims about sexuality and child welfare, constructing expertise, and ultimately deciding what is valid knowledge and what is not. I focus specifically on the ways in which judges credit and discredit social scientific evidence, experts, and knowledge claims. The power of legal actors and particularly judges to police the boundaries of knowledge and expertise in the context of the custody case and the judicial narrative is complicated by the observation that this form of social scientific knowledge is not only the object acted upon and shaped by these power dynamics, but is also itself a source of power and legitimation.

Details

Studies in Law, Politics and Society
Type: Book
ISBN: 978-1-84950-327-3

Book part
Publication date: 28 February 2019

Livia Holden

This chapter explores expert witnessing in anthropology and the raison d’être of cultural expertise as an integrated socio-legal concept that accounts for the contribution of…

Abstract

This chapter explores expert witnessing in anthropology and the raison d’être of cultural expertise as an integrated socio-legal concept that accounts for the contribution of social sciences to the resolution of disputes and the protection of human rights. The first section of this chapter provides a short historical outline of the occurrence and reception of anthropological expertise as expert witnessing. The second section surveys the theoretical reflections on anthropologists’ engagement with law. The third section explores the potential for anthropological expertise as a broader socio-legal notion in the common law and civil law legal systems. The chapter concludes with the opportunity and raison d’être of cultural expertise grounded on a skeptical approach to culture. It suggests that expert witnessing has been viewed mainly from a technical perspective of applied social sciences, which was necessary to set the legal framework of cultural experts’ engagement with law, but had the consequence of entrenching the impossibility of a comprehensive study of anthropological expert witnessing. While this chapter adopts a skeptical approach to culture, it also argues the advantages of an interdisciplinary approach that leads to an integrated definition of cultural expertise.

Book part
Publication date: 28 February 2019

Ann Black

British colonization of Australia had lasting consequences for Australia’s legal system. Although designed as a “one law for all system” based on the English common law, the…

Abstract

British colonization of Australia had lasting consequences for Australia’s legal system. Although designed as a “one law for all system” based on the English common law, the reality was, and is, that there have always been people regulating their lives according to their own distinctive culture and religion. Recognition of de facto legal pluralism, has only recently given rise to instances of de jure legal recognition. The latter necessitated a role for cultural expertise in a range of legal cases. The first considered is how social science expertise was employed in redressing the dispossession of the continent’s first peoples: indigenous Australians and Torres Strait Islanders. The landmark case of Mabo No 2 laid the legal ground for native title land ownership which fueled a demand for cultural experts in indigenous traditions, laws, and customs. The second aspect is Australia’s response to recent immigration from non-European nations, including from Muslim countries. Many Muslims continue to regulate their interpersonal relationships exclusively, or partially, by principles of Islamic law and their “homeland” culture. This is particularly evident in family matters and the prism for exploring the nascent role for cultural expertise is through post-divorce parenting orders. The third issue is the extent to which a court can accept an accused’s cultural practice or religious belief as a defense to a criminal act or omission. In all three, who is a “cultural expert” can be contentious. While cultural expertise in indigenous matters is well established, the role for cultural experts in the resolution of family disputes and criminal cases is just emerging.

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Cultural Expertise and Socio-Legal Studies
Type: Book
ISBN: 978-1-78769-515-3

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Book part
Publication date: 6 September 2012

Diana W. Thomas

The growth of knowledge literature acknowledges the importance of the institutional context of science for the discovery of knowledge. This chapter argues that in addition to the…

Abstract

The growth of knowledge literature acknowledges the importance of the institutional context of science for the discovery of knowledge. This chapter argues that in addition to the institutions that connect experts, the institutional context that exists between experts and their subjects importantly influences the relevance of the knowledge that experts discover. When experts are removed from their subject and feedback mechanisms are weak, the type of knowledge discovered by networks of experts has little policy relevance. When experts operate in a network that is closely linked to their subjects, the type of knowledge they discover will have a greater degree of policy relevance. Evidence from P. T. Bauer's work on different networks of experts in the developing world is used to illustrate this theory.

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Experts and Epistemic Monopolies
Type: Book
ISBN: 978-1-78190-217-2

Book part
Publication date: 6 September 2012

Roger Koppl

Experts respond to the same incentives as people in other areas of human action, and in the same ways. This insight is a truism: Experts are ordinary people, not otherworld…

Abstract

Experts respond to the same incentives as people in other areas of human action, and in the same ways. This insight is a truism: Experts are ordinary people, not otherworld creatures. The disciplined pursuit of this common sense observation helps us to reach conclusions about experts that might be surprising or counterintuitive.

Details

Experts and Epistemic Monopolies
Type: Book
ISBN: 978-1-78190-217-2

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