THE USE OF HOT SURFACE TREATMENT TO REHABILITATE CRACKED ASPHALTIC CONCREUE SURFACIN4GS IN MAlAYSIA,

by The use of hot surface treatment to rehabilitate cracked asphaltic concrete surfacings in Malaysi

Debiasing the outcome effect: The role of instructions in an audit litigation setting

The outcome effect occurs where an evaluator, who has knowledge of the outcome of a judge's decision , assesses the quality of the judgment of that decision maker. If the evaluator has knowledge of a negative outcome, then that knowledge negatively influences his or her assessment of the ex ante judgment. For instance, jurors in a lawsuit brought against an auditor for alleged negligence are informed of an undetected fraud, even though an unqualified opinion was issued. This paper reports the results of an experiment in an applied audit judgment setting that examined methods of mitigating the outcome effect by means of instructions. The results showed that simply instructing or warning the evaluator about the potential biasing effects of outcome information was only weakly effective. However, instructions that stressed either (1) the cognitive non-normativeness of the outcome effect or (2) the seriousness and gravity of the evaluation ameliorated the effect significantly. From a theoretical perspective, the results suggest that there may both motivational and cognitive components to the outcome effect. In all, the findings suggest awareness of the outcome effect and use of relatively nonintrusive instructions to evaluators may effectively counteract the potential for the outcome bias

Impact of Subjective Well-Being on Success of Technological Knowledge Creation among Independent Inventors in Developing Countries: A First Look at Sri Lanka

Subjective well-being, Knowledge economy, Subjective success, Independent inventors, Positive psychology, Sri Lanka,

Audit quality, auditor behaviour and the psychological contract

The quality of the opinion provided by audit firms is an important determinant of their long-term survival. However, audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. Differences of interest between partners and other firm members can then have adverse consequences on the work motivation of field auditors. In particular, audit quality reduction behaviours are defined as actions taken by an auditor during an engagement that reduce evidence-gathering effectiveness inappropriately. These acts can threaten audit quality or damage the reputation of the profession. This paper, which is based on a survey of 170 audit seniors working in large audit firms in France, uses a model based on 'psychological contract' assessment and affective commitment to account for audit quality reduction behaviours by the respondents. The results show that the psychological contract elements dealing with the professional aspect of auditing are the most influential, and that affective commitment is correlated to social but not to technical quality reduction behaviours. The perception, by the respondents, of the quality of the review process is also significant. Some implications of these results for the future of auditing are drawn.