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The Effect of Auditor Knowledge on Information Processing during Analytical Review
Auditors form judgments by integrating the evidence they gather with information stored in memory (knowledge). As they acquire experience, auditors have the opportunity to learn how different patterns of evidence are associated with particular audit problems. Research in experimental psychology has demonstrated that individuals with task-specific experience can match the cues they encounter with patterns they have learned, and form judgments without consciously analyzing the individual cues. Accounting researchers have suggested that auditors develop judgment templates through task-specific experience, and that these knowledge structures automatically provide decisions in familiar situations. I examined whether auditor knowledge leads to reliance on judgment templates. To test this thesis, I synthesized a theoretical framework and developed research hypotheses that predict relationships between task-specific experience (my surrogate for knowledge) and (1) measures of cognitive effort, (2) accuracy of residual memory traces, and (3) performance with respect to identifying potential problems. To test these predictions, I provided senior auditors with comprehensive case materials for a hypothetical client and asked them to use analytical procedures to identify potential audit problems. Subjects acquired information and documented their findings on personal computers using software that I developed to record their activities.
A Training Seminar in Human Relations and a Personality Trait Study of Internal Auditors
Little research has been done on the personality of internal auditors. However, there does exist a negative stereotype. They are seen as hostile and unsympathetic. The purpose of this research was to see if the negative stereotype was indeed true and to see if undesirable behavior could be changed through training.
The Relationships Among Self-Esteem, Marital Communication, and Marital Adjustment
This investigation seeks to determine the correlations among the three factors of self-esteem, marital communication and marital adjustment to determine if these factors are evidenced similarly in the marital system, and to determine if their relationships are consistent among a wide range of marriages. In addition, several demographic variables are isolated in order to determine their influence on the three factors under investigation. Based on the findings of the study, it was concluded that marital adjustment is dependent on married individuals' level of self-esteem and the ability to communicate effectively. It was also concluded that when there is a high level of either self-esteem, marital communiation, or marital adjustment, the other factors will also be at a high level. In addition, the consistency of the relationships among marital adjustment, marital communication, and self-esteem apparently transcend demographic factors.
An Investigation into the Characteristics and Causes of Monthly and Yearly Price Fluctuations of Spot Cotton at New York, New York, During the Period, 1911-1953
This study endeavors to give an insight into the causes and characteristics of price fluctuations of spot cotton at New York, N.Y., for the period 1911-1953, and to indicate whenever possible the factors which caused the price of cotton to rise or fall during selected periods.
Campaign Tactics of the Arkansas Gubernatorial Elections as Revealed by the 1948, 1950 and 1952 Campaigns
This thesis is a study of the campaign tactics of the Arkansas gubernatorial elections as revealed by the 1948, 1950 and 1952 campaigns.
Nitration of Thiophene Analogs of DDT
Since thiophene very often yields compounds that are analogous to benzene derivatives in general physiological properties, it was decided to attempt to prepare the nitro and amino derivatives of 1,1,1-trichloro-2,2-bis-(2-thienyl)-ethane (V) as well as the nitro and amino derivatives of 2,2,3-trichloro-1,1-bis-(2-thienyl)-butane (VI).
A Study of the Endocrine Glands and Their Implications for Education, with Special Emphasis on Industrial Arts
This is a study of the endocrine glands and their influence on the physical characteristics and behavior patterns of adolescents. The purpose of this study is not to present new ideas about the effects of the endocrine glands upon man, but to gather and present the information and data already available and to show how these glands of internal secretion affect the individual in his ability to participate in an educational program, with special emphasis on industrial arts.
Various Acrylic Acid Derivatives as Antispasmodics
Limitations in the clinical applicability as well as undesireable side effects of the natural antispasmodic drubs, atropine and papaverine, turned early investigators to the problem of developing a more suitable antispasmodic through synthetic procedure.
Zinc Metabolism of Young College Women on Self-Selected Diets
The function of zinc in the nutrition of man has been studied by numerous investigators in an attempt to determine the needs of the body for this element. To date no deficiency disease has been produced by a zinc-deficient diet and cured by the addition of this element to the diet. The only criteria thus far presented to establish its essentialness in the dietary of man are the facts that zinc is retained by the body and that its presence is necessary for normal functioning of other nutrients. This study was made to observe zinc metabolism of young college women on self-selected diets, to see if a requirement for zinc intake in humans could be established.
The History of the Gainesville XLI Club and Its Relation to the General Women's Club Movement
"The organized woman's club movement spread into the State of Texas. Beginning as associations for self-culture and intellectual development, the clubs were soon laying the foundation for better conditions of living in their communities. Since Texas was largely in the pioneer stage of development with widely separated communities, the women's clubs in small centers became the nucleii for civic improvements. One of these small centers was the town of Gainesville, Texas, with a population of about 6,000 in the year 1893. That year the first women's club in the town was organized and named the Gainesville XLI Club. This club helped form the State Council of Women of Texas, formerly called the Women's Congress, in 1894, which was three years before the formation of the Texas Federation of Women's Clubs."-- pg. 9-10 "It will, perhaps, be seen from the above survey that no transformation in modern society has been more striking or more fraught with significance than the change in the political, legal, economic, moral, and social status of women. Women's clubs were organized for discussion and study, with interests that varied according to location, surroundings, opportunities, and aspirations. The history of a pioneer club portrays the stages of development of clubs in general from institutions for self-improvement to institutions interested in national and international problems." -- pg. 11-12
A Study and Evaluation of Certain Practices of the Financial Administration of Industrial Arts Departments in Class A High Schools of Texas
This is a study and evaluation of certain practices in the financial administration of industrial arts programs operating in accredited four-year class "A" high schools in Texas. The study seeks to answer the following questions: 1. Are industrial arts teachers properly prepared to administer the financial transactions involved in an industrial arts program? 2. Is there a need for establishing standard practices and principles to be used in administering industrial arts finance? 3. Is there a danger of criticism of the industrial arts departments and the teachers, because of inefficiency in the administration of shop finance? 4. Are practices now in use basically sound? 5. Are adequate records being kept? 7. What steps should be taken to eliminate the objectional practices now in use and to initiate the more desirable ones?
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