205 research outputs found
Auditor Skepticism and Client Ill Will
Professional skepticism is considered an essential component of audit quality. Consequently, research has focused on ways to increase skepticism by identifying factors that either limit or encourage its practice. However, research has yet to explore potential negative consequences of professional skepticism. We conduct two experiments to investigate if high levels of skepticism create ill will in audit clients, and how ill will affects the auditor-client relationship and audit quality. In the first experiment, we find that high skepticism creates ill will in the client, which increases the likelihood the client recommends switching auditors and decreases the amount of evidence provided to the auditor. We find that auditors can ingratiate themselves with the client as an intervention to decrease the development of ill will and mitigate its adverse effects. In our second experiment, we examine if client pressure to persuade the auditor of their accounting position mitigates the relationship between high skepticism and ill will. We find an interaction such that if the evidence does not support the accounting treatment the client recommends, a high level of auditor skepticism does not cause clients to experience as much ill will toward the auditor. We contribute to the literature by investigating a new empirical construct, client ill will, and developing a more nuanced perspective of the interactions between auditors and their clients
Selection of Environmentally Friendly Solvents for the Extravehicular Mobility Unit Secondary Oxygen Pack Cold Trap Testing
Freon-113(TradeMark) has been used as a chemistry lab sampling solvent at NASA/JSC for EMU (extravehicular Mobility Unit) SOP (Secondary Oxygen Pack) oxygen testing Cold Traps utilized at the USA (United Space Alliance) Houston facility. Similar testing has occurred at the HSWL (Hamilton Sundstrand Windsor Locks) facility. A NASA Executive Order bans the procurement of all ODS (ozone depleting substances), including Freon-113 by the end of 2009. In order to comply with NASA direction, HSWL began evaluating viable solvents to replace Freon-113 . The study and testing effort to find Freon-113 replacements used for Cold Trap sampling is the subject of this paper. Test results have shown HFE-7100 (a 3M fluorinated ether) to be an adequate replacement for Freon-113 as a solvent to remove and measure the non-volatile residue collected in a Cold Trap during oxygen testing. Furthermore, S-316 (a Horiba Instruments Inc. high molecular weight, non-ODS chlorofluorocarbon) was found to be an adequate replacement for Freon-113 as a solvent to reconstitute non-volatile residue removed from a Cold Trap during oxygen testing for subsequent HC (hydrocarbon) analysis via FTIR (Fourier Transform Infrared Spectroscopy)
SMaSH: A Benchmarking Toolkit for Human Genome Variant Calling
Motivation: Computational methods are essential to extract actionable
information from raw sequencing data, and to thus fulfill the promise of
next-generation sequencing technology. Unfortunately, computational tools
developed to call variants from human sequencing data disagree on many of their
predictions, and current methods to evaluate accuracy and computational
performance are ad-hoc and incomplete. Agreement on benchmarking variant
calling methods would stimulate development of genomic processing tools and
facilitate communication among researchers.
Results: We propose SMaSH, a benchmarking methodology for evaluating human
genome variant calling algorithms. We generate synthetic datasets, organize and
interpret a wide range of existing benchmarking data for real genomes, and
propose a set of accuracy and computational performance metrics for evaluating
variant calling methods on this benchmarking data. Moreover, we illustrate the
utility of SMaSH to evaluate the performance of some leading single nucleotide
polymorphism (SNP), indel, and structural variant calling algorithms.
Availability: We provide free and open access online to the SMaSH toolkit,
along with detailed documentation, at smash.cs.berkeley.edu
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