The Effects of an Auditor\u27s Communication Mode and Professional Tone on Client Responses to Audit Inquiries

In this study, we investigate whether receiving an auditor inquiry via e-mail differentially affects client responses as compared to more traditional modes of inquiry, and whether those responses are affected by the auditor\u27s professional tone. In an experiment, experienced business professionals respond to an auditor\u27s information request regarding a potential accounting adjustment. We varied the communication mode of the request (e-mail, audio, or visual) and the professional tone of the communication (more versus less professional) and then measured the extent to which participants revealed information that either supported or did not support the client\u27s accounting position. We find that if an auditor asks for information via e-mail, client responses are more biased towards information that supports the client\u27s position as compared to audio or visual inquiries. In addition, we find that clients respond in a more biased manner when the inquiry is worded in a less professional tone as compared to a more professional tone. Further underscoring the implications of these findings for audit outcomes, our results suggest that if an auditor\u27s request leads clients to provide a response that is biased towards client-supporting information, clients may be less likely to agree with an auditor\u27s proposed income-decreasing adjustment

An automatic visual analysis system for tennis

This article presents a novel video analysis system for coaching tennis players of all levels, which uses computer vision algorithms to automatically edit and index tennis videos into meaningful annotations. Existing tennis coaching software lacks the ability to automatically index a tennis match into key events, and therefore, a coach who uses existing software is burdened with time-consuming manual video editing. This work aims to explore the effectiveness of a system to automatically detect tennis events. A secondary aim of this work is to explore the bene- fits coaches experience in using an event retrieval system to retrieve the automatically indexed events. It was found that automatic event detection can significantly improve the experience of using video feedback as part of an instructional coaching session. In addition to the automatic detection of key tennis events, player and ball movements are automati- cally tracked throughout an entire match and this wealth of data allows users to find interesting patterns in play. Player and ball movement information are integrated with the automatically detected tennis events, and coaches can query the data to retrieve relevant key points during a match or analyse player patterns that need attention. This coaching software system allows coaches to build advanced queries, which cannot be facilitated with existing video coaching solutions, without tedious manual indexing. This article proves that the event detection algorithms in this work can detect the main events in tennis with an average precision and recall of 0.84 and 0.86, respectively, and can typically eliminate man- ual indexing of key tennis events

Distributed simulation and industry: Potentials and pitfalls

We present the views of five researchers and practitioners of distributed simulation. Collectively we attempt to address what the implications of distributed simulation are for industry. It is hoped that the views contained herein, and the presentations made by the panelists at the 2002 Winter Simulation Conference will raise awareness and stimulate further discussion on the application of distributed simulation methods and technology in an area that is yet to benefit from the arguable economic benefits that this technique promises

Analytical techniques of pilot scanning behavior and their application

The state of the art of oculometric data analysis techniques and their applications in certain research areas such as pilot workload, information transfer provided by various display formats, crew role in automated systems, and pilot training are documented. These analytical techniques produce the following data: real-time viewing of the pilot's scanning behavior, average dwell times, dwell percentages, instrument transition paths, dwell histograms, and entropy rate measures. These types of data are discussed, and overviews of the experimental setup, data analysis techniques, and software are presented. A glossary of terms frequently used in pilot scanning behavior and a bibliography of reports on related research sponsored by NASA Langley Research Center are also presented

Spartan Daily, March 1, 1990

Volume 94, Issue 24https://scholarworks.sjsu.edu/spartandaily/7954/thumbnail.jp

Motivation, Design, and Ubiquity: A Discussion of Research Ethics and Computer Science

Modern society is permeated with computers, and the software that controls them can have latent, long-term, and immediate effects that reach far beyond the actual users of these systems. This places researchers in Computer Science and Software Engineering in a critical position of influence and responsibility, more than any other field because computer systems are vital research tools for other disciplines. This essay presents several key ethical concerns and responsibilities relating to research in computing. The goal is to promote awareness and discussion of ethical issues among computer science researchers. A hypothetical case study is provided, along with questions for reflection and discussion.Comment: Written as central essay for the Computer Science module of the LANGURE model curriculum in Research Ethic

Preserving a combat commander’s moral agency: The Vincennes Incident as a Chinese Room

We argue that a command and control system can undermine a commander’s moral agency if it causes him/her to process information in a purely syntactic manner, or if it precludes him/her from ascertaining the truth of that information. Our case is based on the resemblance between a commander’s circumstances and the protagonist in Searle’s Chinese Room, together with a careful reading of Aristotle’s notions of ‘compulsory’ and ‘ignorance’. We further substantiate our case by considering the Vincennes Incident, when the crew of a warship mistakenly shot down a civilian airliner. To support a combat commander’s moral agency, designers should strive for systems that help commanders and command teams to think and manipulate information at the level of meaning. ‘Down conversions’ of information from meaning to symbols must be adequately recovered by ‘up conversions’, and commanders must be able to check that their sensors are working and are being used correctly. Meanwhile ethicists should establish a mechanism that tracks the potential moral implications of choices in a system’s design and intended operation. Finally we highlight a gap in normative ethics, in that we have ways to deny moral agency, but not to affirm it