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The interview documents early days in the field of disaster risk reduction.
Abstract
Purpose
The interview documents early days in the field of disaster risk reduction.
Design/methodology/approach
The transcript and video were developed in the context of a United Nations Office for Disaster Risk Reduction (UNDRR) project on the History of DRR.
Findings
The transcript presents important developments during the 1980s with valuable lessons about risk reduction.
Originality/value
It takes the readers on a history of the journey of DRR over three decades.
Details
Keywords
Ruwan Adikaram and Julia Higgs
This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment…
Abstract
Purpose
This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment (risk assessment) and PS action (testing).
Design/methodology/approach
The authors used a Qualtrics-based experiment with attitude change as a proxy measure of cognitive dissonance (CD). The authors analyze the results using a one-way independent between-group ANOVA with post hoc tests and t-tests.
Findings
The authors find that auditors experience CD when they fail to take appropriate high PS action (audit tests) that are in line with high PS judgment (risk assessments). The motivational force to reduce CD drives auditors to revise their assessments upward (rank higher), lower diagnostic audit tests (PS actions) and lower risk assessments (PS judgments). This leads to lower overall professional skepticism, and hence lower audit quality.
Originality/value
This investigation provides an empirical investigation of Nelson’s (2009) model of professional skepticism and demonstrates a specific mechanism for how incentives in the audit environment lower audit quality. Based on the findings, treatments to enhance audit quality can benefit by strengthening the critical link between PS judgments (risk assessments) and PS actions (audit tests).
Details