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Book part
Publication date: 20 January 2021

Casey J. McNellis, John T. Sweeney and Kenneth C. Dalton

In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit…

Abstract

In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affect legal professionals' perceptions of audit quality and auditor responsibility in the event of an audit failure. Our experiment consists of a 3 × 2 between-participants design with law students serving as proxies for legal professionals. The results of our experiment indicate that when an audit procedure, namely the investigation of inconsistent evidence, is not required to be documented, legal professionals perceive the performance of the work itself but not its documentation to significantly increase audit quality and reduce the auditor's responsibility for an audit failure. When documentation of the procedure is required, as per AS3, legal professionals perceive enhanced audit quality and reduced auditor responsibility only if the performance of the work is documented.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80071-013-9

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Book part
Publication date: 28 September 2011

Dona Cady, Matthew Olson, Peter Shea and J.M. Grenier

Since the prevalence of virtual worlds in society has grown exponentially in recent years and virtual worlds have demonstrated an incredible power to engage participants…

Abstract

Since the prevalence of virtual worlds in society has grown exponentially in recent years and virtual worlds have demonstrated an incredible power to engage participants in ways in which traditional education has not, virtual worlds provide us an excellent opportunity to create engaging, collaborative, and academically challenging learning situations. Also, given the new media literacy of many of younger students, we in higher education are in many ways meeting them where they already are …or should be. By integrating virtual worlds into instruction, the Virtual Education Research Group (VERG) at Middlesex Community College in Massachusetts provides students with these collaborative experiences. Through a sustained community of practice and experimentation with a variety of virtual world platforms including ActiveWorlds, World of Warcraft, Warhammer, City of Heroes Architect, Forbidden City, and Second Life, some general principles and specific learning activities emerge for instructors integrating virtual worlds into the classroom. The basic concepts of connecting with technical and administrative support, choosing a world with thematic connections to your subject, creating scheduled opportunities to play and learn together, and committing to providing a strong online presence have been expanded upon to create a flexible model that can be applied across disciplines. Through the work of VERG at Middlesex Community College, virtual worlds are now used in a variety of instructional disciplines, ranging from humanities to psychology to business. Several case studies illustrating unique and effective practices are provided.

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Article
Publication date: 1 April 1983

W. Jack Duncan

There are probably very few college management teachers, industry trainers, or organisation development specialists that have heard of Hamburger University. Believe it or…

Abstract

There are probably very few college management teachers, industry trainers, or organisation development specialists that have heard of Hamburger University. Believe it or not, Hamburger University really does exist in Elk Grove Village, Illinois and it is a very large operation. You guessed it — Hamburger University is the international training centre for McDonald's Corporation and since its establishment in the basement of a Chicago restaurant in 1961, it has graduated almost 20,000 McDonald's managers and franchisees.

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Journal of Management Development, vol. 2 no. 4
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 28 February 2020

Mark D. Sheldon and J. Gregory Jenkins

This study empirically examines perceptions of environmental report believability based on a firm's relative performance and level of assurance obtained on environmental…

Abstract

Purpose

This study empirically examines perceptions of environmental report believability based on a firm's relative performance and level of assurance obtained on environmental activities under the recently clarified and recodified attestation standards in the United States.

Design/methodology/approach

The paper uses a 2 × 3 between-subjects experiment to identify differences in 153 non-expert environmental report users' perceptions of report believability based on positive or negative firm performance and (level of) assurance provided by an accounting firm.

Findings

Results show a main effect in that negative performance reports are perceived to be more believable than positive performance reports, as driven by negative performance reports being significantly more believable when no assurance is present. The firm performance effect is eliminated once limited or reasonable assurance is provided. Further, positive performance reports with limited, but not reasonable, assurance are perceived to be more believable than reports without assurance. No differences are identified within the negative performance condition.

Practical implications

Limited assurance might be used as an impression management tool to enhance the believability of positive performance environmental reports. Users, practitioners, and standard-setters should also be aware that users might believe environmental reports are assured, even when no such assurance has been provided.

Originality/value

This paper examines the impact of assured environmental reporting on users that review firms' environmental reports outside of a shareholder/investor role. The study also demonstrates conditions in which firm performance and assurance impact perceptions of report believability.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 3
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 28 September 2011

Abstract

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Transforming Virtual World Learning
Type: Book
ISBN: 978-1-78052-053-7

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Article
Publication date: 30 June 2020

Thanyawee Pratoomsuwan and Orapan Yolrabil

This study examines the effects of key audit matter (KAM) disclosures in auditors' reports on auditor liability in cases of fraud and error misstatements using evaluators…

Abstract

Purpose

This study examines the effects of key audit matter (KAM) disclosures in auditors' reports on auditor liability in cases of fraud and error misstatements using evaluators with audit experience.

Design/methodology/approach

The experiment is conducted using 174 professional auditors as participants.

Findings

The participating auditors assess higher auditor liability when misstatements are related to errors rather than when they are related to fraud. In addition, the results also demonstrate that KAM disclosures reduce auditor liability only in cases of fraud and not in cases of errors. Together, the results support the view that KAM reduces the negative affective reactions of evaluators, which in turn, reduce the assessed auditor liability.

Research limitations/implications

This study did not analyze the setting in which auditors who act as peer evaluators had an opportunity to discuss the case among their peers, which may have affected their judgments.

Practical implications

The results of KAM disclosures on auditor liability in cases of error and fraud misstatements inform auditors that, different from the auditors' concern that disclosing KAM may increase auditors' legal risk, it tends to decrease or at least have no impact on the liability judgment.

Originality/value

This study contributes to the accounting literature by adding findings on another aspect of KAM in different audit settings, particularly, in the Thai legal environment with different types of undetected misstatements. The current conflicting results on how KAM disclosures affect auditor liability warrant further investigation of this issue in other audit contexts in different countries.

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Journal of Applied Accounting Research, vol. 21 no. 4
Type: Research Article
ISSN: 0967-5426

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Book part
Publication date: 28 September 2011

Randy Hinrichs

The part covers the planning process from the perspective of the instructor. Our global set of authors span Europe, Asia, and the Americas. The principle concept is that…

Abstract

The part covers the planning process from the perspective of the instructor. Our global set of authors span Europe, Asia, and the Americas. The principle concept is that the science of learning, the cybergogy, that has emerged in technologies like virtual worlds requires faculty to think in terms of learning archetypes. As faculty plan for activities and ways to manage attention in activity-based learning environments, they will think in terms of building around avatars, engaged in finding things, and responding to critical incidences. In doing so, teaching and learning grows around visual stimulation, engagement, collaborative motivation, personal interest, context in the subject matter, and “contemporarity” of the learning environment. The process for teaching in virtual worlds mirrors other emerging technology. Educators need to lead by example, using the technology themselves to build their expertise. They must garner support from their stakeholders and create and engage in professional development courses that focus on virtual worlds so they can prepare and be prepared for delivering in the environment.

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Transforming Virtual World Learning
Type: Book
ISBN: 978-1-78052-053-7

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Article
Publication date: 25 April 2020

Stephen Kuselias

Online labor pools continue to grow in popularity, serving as an inexpensive, readily available source of research data. Despite early skepticism, accounting research has…

Abstract

Purpose

Online labor pools continue to grow in popularity, serving as an inexpensive, readily available source of research data. Despite early skepticism, accounting research has generally found evidence that supports the use of these labor pools. However, one important distinction unique to online labor markets is the pre-screening process that qualifies participants for future studies. As the identity of online participants are generally unknown, researchers rely on participants’ self-reported identities to establish a pool of qualified respondents. This paper aims to provide evidence of the reliability of online participants’ answers to pre-screening questions.

Design/methodology/approach

Following the current literature’s recommendations on pre-screening candidates, I employ a multi-stage design using two similar surveys that are taken by each participant. I compare participants' answers on the first survey and the second survey to provide evidence on the consistency of their responses.

Findings

My results indicate that online participants are responding with substantial inconsistency to survey questions related to their social identity at a rate that may not be tolerable for many researchers. This has implications for researchers who use these online labor markets to represent a particular population of interest.

Originality/value

This study is the first to provide evidence on the consistency of online labor market participant responses. Additionally, it is the first to test the efficacy of current recommended guidelines for identifying populations of interest in the literature.

Details

Accounting Research Journal, vol. 33 no. 3
Type: Research Article
ISSN: 1030-9616

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Book part
Publication date: 28 September 2011

Youngkyun Baek is professor of educational technology at Boise State University, USA. He had been teaching since 1991 at Korea National University of Education…

Abstract

Youngkyun Baek is professor of educational technology at Boise State University, USA. He had been teaching since 1991 at Korea National University of Education. Previously, he worked at Korea Educational Development Institute. His research interests are on instructional games, simulation, and mobile devices in education. He has presented several papers at SITE, NECC, AERA, and OECD Expert Meeting on gaming and simulations. Recently, he published two books on educational games and wrote several book chapters. Now he is designing a social network game on global warming and doing a research on intrinsic motivational factors in instructional games.

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Transforming Virtual World Learning
Type: Book
ISBN: 978-1-78052-053-7

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Article
Publication date: 11 September 2007

Rocky J. Dwyer

This paper aims to outline and discuss how to incorporate the stakeholder perspective into performance measurement framework to enhance program effectiveness…

Abstract

Purpose

This paper aims to outline and discuss how to incorporate the stakeholder perspective into performance measurement framework to enhance program effectiveness, accountability and understanding in relation to human development issues.

Design/methodology/approach

An examination of the literature and a review of best practices was undertaken to identify relevant performance measurements and indicators that could be utilized to measure incremental results and impacts related to poverty reduction strategies.

Findings

Credible demonstration of policy or program impacts for poverty reduction are dependent on understanding the distinction between inputs, outputs, outcomes and indicators. Moreover, to be trusted by the public, performance reporting on poverty reduction needs to focus more selectively on identifying the key measures of performance and the engagement of key constituents. The intention of this paper is to identify some current best practices and suggest a model with potential indicators, which could be utilized to measure incremental results and impacts in relation to human development issues that we contend is the essential next step if the power and resources of stakeholders are to be harnessed in the fight against poverty while enabling organizations to implement new ways of approaching measurement effectiveness and accountability in a strategic and comprehensive manner.

Practical implications

The paper advocates that an understanding of performance measurement theory and stakeholder engagement process can enable business leaders to create practical performance measurement frameworks, which in turn will lead to enhanced reporting and accountability for poverty reduction impacts and results.

Originality/value

This paper presents an overview of the literature which both enhances personal knowledge and understanding at the theoretical and practical levels enabling business leaders to gain insight on the inherent stakeholder factors that need to be considered when designing performance measurement strategies and reporting frameworks.

Details

Management Decision, vol. 45 no. 8
Type: Research Article
ISSN: 0025-1747

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