You limited your search to:

 Collection: UNT Theses and Dissertations
An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations

An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations

Date: August 2010
Creator: Chui, Lawrence
Description: Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors think about the company's recorded transactions in terms of the availability of supporting documentations and the authenticity of the audit trail, fraud specialists think instead of accounting records in terms of the authenticity of the events and activities that are behind the reported transactions. Currently there is no study that has examined the effects of the fraud specialist mindset on auditors' fraud risk assessment performance. In addition, although recent studies have found that fraud specialists are more sensitive than auditors in discerning fraud risk factors in situation where a high level of fraud risk is present, it remains unclear whether the same can be said for situation where the risk of fraud is low. Thus, the purpose of my dissertation is to examine the effects ...
Contributing Partner: UNT Libraries
An Experimental Examination Of The Effects Of Goal Framing And Time Pressure On Auditors’ Professional Skepticism

An Experimental Examination Of The Effects Of Goal Framing And Time Pressure On Auditors’ Professional Skepticism

Date: December 2011
Creator: Robinson, Shani N.
Description: Professional skepticism is a critical component of audit practice and current auditing standards direct auditors to remain skeptical throughout the duration of each audit engagement. Despite the importance and prevalence of an emphasis on professional skepticism throughout auditing standards, evidence indicates that auditors often fail to exercise an appropriate degree of professional skepticism. Prior accounting research suggests that auditors’ professionally skeptical behavior is affected by individual personality traits as well as situational (state) influences, whereby both factors contribute to auditor professional skepticism. Yet, prior research has primarily focused on trait skepticism; and little research to date has investigated the concept of state skepticism. The purpose if this research study is to experimentally investigate the impact of time pressure and trait skepticism on state skepticism, and to test a potential debiasing procedure on the impact of time pressure on state skepticism. In addition, this study examines the influence of both skepticism types on skeptical behavior.This research offers several contributions to accounting literature and practice. First, I contribute to the existing debate regarding the influences of professional skepticism by providing evidence that professional skepticism may be categorized as a temporary state, induced by situational aspects, in addition to being classified as an ...
Contributing Partner: UNT Libraries
An Experimental Investigation into the Interaction Between Modality Preference and Instruction Mode in the Learning of Spelling Words by Upper-Elementary Learning Disabled Students

An Experimental Investigation into the Interaction Between Modality Preference and Instruction Mode in the Learning of Spelling Words by Upper-Elementary Learning Disabled Students

Date: August 1987
Creator: Hill, Gerald D.
Description: None
Contributing Partner: UNT Libraries
An Experimental Investigation of Information Systems Project Escalation: An Examination of Contributory Factors in a Business Environment

An Experimental Investigation of Information Systems Project Escalation: An Examination of Contributory Factors in a Business Environment

Date: August 1997
Creator: Huff, Richard A. (Richard Allen)
Description: The purpose of this research is to continue examining the project management process. The management of projects is complicated. It is the complexity of the process that makes a project so difficult to control. This research examines the effect of particular facets of the project manager's skill set and operating environment on management decisions.
Contributing Partner: UNT Libraries
Experimental Investigation of the Relation Between Intelligence Quotients, English Scores, Reading Scores, and English Marks at N.T.S.T.C.; and a Suggestion for the Use of These Instruments in Predicting Academic Success in English

Experimental Investigation of the Relation Between Intelligence Quotients, English Scores, Reading Scores, and English Marks at N.T.S.T.C.; and a Suggestion for the Use of These Instruments in Predicting Academic Success in English

Date: August 1945
Creator: Phillips, Annie Pearl
Description: "The problem here is to determine the scholastic prediction in English at the college freshman level by means of the correlation coefficients of the following test scores and marks at North Texas State Teachers College..."--1.
Contributing Partner: UNT Libraries
An Experimental Investigation of the Relation Between the Percentage of Possible Gain in Reading Comprehension and Academic Success in Major Fields of Study

An Experimental Investigation of the Relation Between the Percentage of Possible Gain in Reading Comprehension and Academic Success in Major Fields of Study

Date: 1946
Creator: Porter, Thomas Warner
Description: Determination of gains made in reading comprehension and the relationship of these gains to the academic success of 545 college freshmen of North Texas State Teachers College is the main consideration of this study.
Contributing Partner: UNT Libraries
An Experimental Investigation of the Relationship Between Perception of Parental Acceptance and Social Acceptability of Adolescents

An Experimental Investigation of the Relationship Between Perception of Parental Acceptance and Social Acceptability of Adolescents

Date: 1955
Creator: Throp, Thomas Richard
Description: The purpose of this study is twofold. One is that of developing an instrument for determining a child's concept of how he is thought of by his mother and his father; in other words, a method of measuring parental acceptance as it is perceived by the child, himself. The development of this instrument will be discussed in Chapter IV. The second purpose of this study is that of determining whether or not there is any significant relationship between the child's perception of parental acceptance and the social acceptability of the child, as measured by a sociometric instrument.
Contributing Partner: UNT Libraries
An Experimental Investigation of the Relative Effectiveness of Two Methods of Teaching Mechanical Drawing

An Experimental Investigation of the Relative Effectiveness of Two Methods of Teaching Mechanical Drawing

Date: August 1950
Creator: McSpadden, C. B.
Description: The purpose of this study was twofold: First, to analyze two methods of teaching mechanical drawing in the seventh grade by conducting an experiment to determine by which method the greatest amount of achievement was obtained by the students in the ability to visualize, sketch, letter, and understand three-view drawing; and second, to recommend a work plan and certain teaching techniques for teaching mechanical drawing in the seventh grade of the Santa Fe, New Mexico Junior High School, based upon the method by which the greater amount of achievement was indicated in the study.
Contributing Partner: UNT Libraries
An Experimental Investigation of the Value of Music Workbooks in Junior High Music Classes

An Experimental Investigation of the Value of Music Workbooks in Junior High Music Classes

Date: August 1941
Creator: Milam, Lena Triplett
Description: None
Contributing Partner: UNT Libraries
An Experimental Investigation on the Effects of Learning Style and Presentation Methods on Knowledge Acquisition in a University Classroom Environment

An Experimental Investigation on the Effects of Learning Style and Presentation Methods on Knowledge Acquisition in a University Classroom Environment

Date: December 1997
Creator: Ryu, Youngtae
Description: The purpose of this study was to investigate the effects of four learning styles (accommodator, assimilator, converger, and diverger) and two different presentation methods (traditional and computer-based) on knowledge acquisition in a university classroom.
Contributing Partner: UNT Libraries