Auditors’ Information Search and Documentation: Does Knowledge of the Client Preference Or PCAOB Accountability Pressure Matter?

Auditors’ Information Search and Documentation: Does Knowledge of the Client Preference Or PCAOB Accountability Pressure Matter?

Date: May 2012
Creator: Olvera, Renee M.
Description: Auditors regularly make judgments regarding whether a client’s chosen accounting policy is appropriate and in accordance with generally accepted accounting Principles (GAAP). However, to form this judgment, auditors must either possess adequate topic-specific knowledge or must gain such knowledge through information search. This search is subject to numerous biases, including a bias toward confirmation of a client’s preference. It is important to further our understanding of bias in auditors’ information search to identify its causes and effects. Furthering our understanding is necessary to provide a basis for recommending and evaluating a potential debiaser, such as accountability. the Public Company Accounting Oversight Board (PCAOB) annually inspects the audit files of selected engagements, which introduces a new form of accountability within the auditing profession. This new form of accountability has come at great cost, however, there is little empirical evidence regarding its effects on auditors’ processes. As such, it is important to understand whether the presence of accountability from the PCAOB is effective in modifying auditors’ search behaviors to diminish confirmation bias. Using an online experiment, I manipulate client preference (unknown vs. known) and PCAOB accountability pressure (low vs. high) and measure search type (information –focus or decision-focus), search depth (shallow or ...
Contributing Partner: UNT Libraries
Digital Preservation of Newspapers: Findings of the Chronicles in Preservation Project

Digital Preservation of Newspapers: Findings of the Chronicles in Preservation Project

Date: October 2012
Creator: Skinner, Katherine; Schultz, Matt; Halbert, Martin & Phillips, Mark Edward
Description: In this paper, the authors describe research led by Educopia Institute regarding the preservation needs for digitized and born-digital newspapers. The 'Chronicles in Preservation' project, builds upon previous efforts (e.g. the U.S. National Digital Newspaper Program) to look more broadly at the needs of digital newspapers in all of their diverse and challenging forms. This paper conveys the findings of the first research phase, including substantive survey results regarding digital newspaper curation practices.
Contributing Partner: UNT Libraries
Chronicles in Preservation Project

Chronicles in Preservation Project

Date: February 2012
Creator: Halbert, Martin & Skinner, Katherine
Description: This paper discusses digital preservation frameworks.
Contributing Partner: UNT Libraries
Evaluating Research beyond Scientific Impact

Evaluating Research beyond Scientific Impact

Date: 2013
Creator: Wolf, Birge; Lindenthal, Thomas; Szerencsits, Manfred; Holbrook, J. Britt & Heß, Jürgen
Description: This article discusses evaluating research beyond scientific impact.
Contributing Partner: UNT College of Arts and Sciences
[News Story Log: January 1 to June 30, 2009]

[News Story Log: January 1 to June 30, 2009]

Date: 2009-01/2009-06
Creator: KXAS-TV (Television station : Fort Worth, Tex.)
Description: Logbook from the KXAS-TV/NBC station in Fort Worth, Texas, documenting the names, locations, and run-times of video-taped news segments that aired each day from January through June in 2009.
Contributing Partner: UNT Archives
[News Story Log: January 1 to June 30, 1983]

[News Story Log: January 1 to June 30, 1983]

Date: 1983-01/1983-06
Creator: KXAS-TV (Television station : Fort Worth, Tex.)
Description: Logbook from the KXAS-TV/NBC station in Fort Worth, Texas, documenting the names, locations, and run-times of video-taped news segments that aired each day from January through June in 1983.
Contributing Partner: UNT Archives
[News Story Log: July 1 to December 31, 1993]

[News Story Log: July 1 to December 31, 1993]

Date: 1993-07/1993-12
Creator: KXAS-TV (Television station : Fort Worth, Tex.)
Description: Logbook from the KXAS-TV/NBC station in Fort Worth, Texas, documenting the names, locations, and run-times of video-taped news segments that aired each day from July through December in 1993.
Contributing Partner: UNT Archives
[News Story Log: July 1 to December 31, 1994]

[News Story Log: July 1 to December 31, 1994]

Date: 1994-07/1994-12
Creator: KXAS-TV (Television station : Fort Worth, Tex.)
Description: Logbook from the KXAS-TV/NBC station in Fort Worth, Texas, documenting the names, locations, and run-times of video-taped news segments that aired each day from July through December in 1994.
Contributing Partner: UNT Archives
[News Story Log: July 1 to December 31, 1991]

[News Story Log: July 1 to December 31, 1991]

Date: 1991-07/1991-12
Creator: KXAS-TV (Television station : Fort Worth, Tex.)
Description: Logbook from the KXAS-TV/NBC station in Fort Worth, Texas, documenting the names, locations, and run-times of video-taped news segments that aired each day from July through December in 1991.
Contributing Partner: UNT Archives
[News Story Log: January 1 to June 30, 1981]

[News Story Log: January 1 to June 30, 1981]

Date: 1981-01/1981-06
Creator: KXAS-TV (Television station : Fort Worth, Tex.)
Description: Logbook from the KXAS-TV/NBC station in Fort Worth, Texas, documenting the names, locations, and run-times of video-taped news segments that aired each day from January through June in 1981.
Contributing Partner: UNT Archives
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