Encouraging professional skepticism in the industry specialization era: a dual-process model and an experimental test

I develop a framework that elucidates how the primary target of auditors??? professional skepticism ??? audit evidence or their own judgment and decision making ??? interacts with other factors to affect auditors??? professional judgments. As an initial test of the framework, I conduct an experiment that examines how the target of auditors??? skepticism and industry specialization jointly affect auditors??? judgments. When working inside their specialization, auditors make more automatic, intuitive judgments. Automaticity naturally manifests for industry specialists as a result of industry experience, social norms to appear knowledgeable and decisive, and their own expectations to proficiently interpret audit evidence. Priming industry specialists to be skeptical of audit evidence, therefore, has little influence on their judgments. In contrast, priming such auditors to be skeptical of their otherwise automated, intuitive judgment and decision making substantially alters their decision processing. They begin to question what they do and do not know, in an epistemological sense and, as a result, elevate their overall concern about material misstatements due to well-concealed fraud. This pattern of results is consistent with my framework???s predictions and suggests that specialization is more about improving the interpretation and assimilation of domain evidence rather than enhancing reflective, self-critical thinking. It also suggests it would be beneficial to identify other factors that promote industry specialists??? skepticism towards their judgment and decision making to make them more circumspect about the possibility of management fraud (cf., Bell, Peecher, and Solomon 2005)

Magnetic and thermodynamic properties of Sr_{2}LaFe_{3}O_{9}

Using a Dirac-Heisenberg Hamiltonian with biquadratic exchange interactions, we study the effect of iron disproportionation on the magnetic ordering, and describe the first-order magnetic transition occurring in the perovskite Sr_{2}LaFe_{3}O_{9}. Upon fitting the experimental data, we give an estimate of the exchange integrals for the antiferromagntic and ferromagnetic interactions, in agreement with previous works on kindered compounds. Spin-wave theory yields a magnon spectrum with a gapless antiferromagnetic mode together with two gapped ferromagnetic ones.Comment: 8 pages of RevTex, 5 figures (available upon request), submitted to J. Mag. Mag. Ma

X-ray anomalous scattering investigations on the charge order in α′\alpha^\prime-NaV2_2O5_5

Anomalous x-ray diffraction studies show that the charge ordering in $\alpha^\prime$-NaV$_2$O$_5$ is of zig-zag type in all vanadium ladders. We have found that there are two models of the stacking of layers along \emph{c-}direction, each of them consisting of 2 degenerated patterns, and that the experimental data is well reproduced if the 2 patterns appears simultaneously. We believe that the low temperature structure contains stacking faults separating regions corresponding to the four possible patterns.Comment: Submitted to Phys. Rev. Lett., 4 pages, 4 eps figures inserted in the tex

Normal State Magnetic Properties of Ni and Zn Substituted in YBa_{2}Cu_{3} O_{6+x}: Hole-Doping Dependence

We present SQUID susceptibility data on Zn and Ni substituted YBa_{2}Cu_{3}O_{6+x}. Cross-checks with NMR yield an unprecedented accuracy in the estimate of the magnetic susceptibility associated with the substituants, from the underdoped to the lightly overdoped case. This allows us to determine the Weiss temperature \theta for YBCO: its value is very small for all hole dopings n_h. Since in conventional metals, the Kondo temperature, $T_{K}<\theta$, magnetic screening effects would not be expected for $T\gg \theta$; in contrast, increasing n_h produces a reduction of the small moment induced by Zn^{2+} and a nearly constant effective moment for Ni^{2+} corresponding to a spin 1/2 rather than to a spin 1.Comment: 4 pages, 5 figures, to be published in Europhysics Letter

Surface effects on the orbital order in the single layered manganite La0.5Sr1.5MnO4

We report the first observation of `orbital truncation rods' -- the scattering arising from the termination of bulk orbital order at the surface of a crystal. The x-ray measurements, performed on a cleaved, single-layered perovskite, La0.5Sr1.5MnO4, reveal that while the crystallographic surface is atomically smooth, the orbital `surface' is much rougher, with an r.m.s. deviation from the average `surface' of ~0.7nm. The temperature dependence of this scattering shows evidence of a surface-induced second order transition.Comment: 13 pages, 4 figure

Global wellposed problem for the 3-D incompressible anisotropic Navier-Stokes equations

In this paper, we consider a global wellposed problem for the 3-D incompressible anisotropic Navier-Stokes equations (\textit{ANS}). In order to do so, we first introduce the scaling invariant Besov-Sobolev type spaces, $B^{-1+\frac{2}{p},{1/2}}_{p}$ and $B^{-1+\frac{2}{p},{1/2}}_{p}(T)$, $p\geq2$. Then, we prove the global wellposedness for (\textit{ANS}) provided the initial data are sufficient small compared to the horizontal viscosity in some suitable sense, which is stronger than $B^{-1+\frac{2}{p},{1/2}}_{p}$ norm. In particular, our results imply the global wellposedness of (\textit{ANS}) with high oscillatory initial data.Comment: 39 page