Auditor perceptions of client narcissism as a fraud attitude risk factor

Auditing standards prescribe that the auditor should consider client management’s attitude toward fraud when making fraud risk assessments. However, little guidance is provided in the auditing standards or the existing fraud literature on observable indicators of fraud attitude. We test whether observable indicators of narcissism, a personality trait linked to unethical and fraudulent behavior, is viewed by auditors as an indicator of increased fraud attitude risk. We administered an experiment to 101 practicing auditors from one international public accounting firm who assessed fraud risk based on a scenario in which client manager narcissism (attitude) and fraud motivation were each manipulated at two levels (low and high). Our results show that narcissistic client behavior and fraud motivation are significantly and positively related to auditors’ overall fraud risk assessments. Implications of these findings for further research and the auditing profession are discussed

Accounting education literature review (2017)

This review of the accounting education literature includes 103 articles published during 2017 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators’ Journal. We update 12 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2017. Articles are categorized into five sections corresponding to traditional knowledge bases: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Research rigor of the empirical articles is discussed and critiqued. Suggestions for research in all areas are presented. Articles classified as instructional resources and cases published in the same six journals during 2017 are listed in appendices categorized by the relevant content area

Evaluating The Importance Of Competencies Within Accounting Information Systems Curricula

In International Education Guideline No. 11, the International Federation of Accountants identified the essential information technology (IT) competencies, knowledge, and skills required for entry-level accounting positions. These IT competencies are classified into three categories:  (1) IT concepts for business systems (nine competencies), (2) internal control in computer-based business systems (six competencies), and (3) the roles of the professional accountant in information systems (18 competencies classified into three subcategories). In this exploratory study, we surveyed accounting information systems educators about the relative importance of the IFAC competencies to prepare undergraduate students for entry-level accounting positions. The results provide accounting educators with an understanding of current practice regarding the relative emphasis placed on IT competencies in AIS courses.  Using this information, the results may be used to guide the allocation of resources within the AIS curriculum

Parents just don't understand: Parent-offspring conflict over mate choice

Previous research reveals that children and parents are not in complete agreement over which traits are most important for the mate of the child. Children tend to prefer traits that suggest genetic quality, whereas parents prefer characteristics that suggest high parental investment and cooperation with the ingroup. Using a sample of parents, mothers (n = 234) and fathers (n =240) the hypothesis was supported; parents perceived characteristics indicating a lack of genetic quality as being more unacceptable to the child, while characteristics indicating a lack of parental investment and cooperation with the ingroup were more unacceptable to themselves. Sex differences between mothers and fathers and sons and daughters were explored

Facilitating Creativity in Collaborative Work with Computational Intelligence Software

The use of computational intelligence for leveraging social creativity is a relatively new approach that allows organizations to find creative solutions to complex problems in which the interaction between stakeholders is crucial. The creative solutions that come from joint thinking-from the combined knowledge and abilities of people with diverse perspectives-contrast with traditional views of creativity that focus primarily on the individual as the main contributor of creativity. In an effort to support social creativity in organizations, in this paper we present computational intelligence software tools for that aim and an architecture for creating software mashups based on the concept of affinity space. The affinity space defines a digital setting to facilitate specific scenarios in collaborative business environments. The solution presented includes a set of free and open source software tools ranging from newly developed brainstorming applications to an expertise recommender for enhancing social creativity in the enterprise. The current paper addresses software design issues and presents reflections on the research work undertaken in the COLLAGE project between 2012 and 2015

Toward a Psychology of Surrogate Decision Making

In everyday life, many of the decisions that we make are made on behalf of other people. A growing body of research suggests that we often, but not always, make different decisions on behalf of other people than the other person would choose. This is problematic in the practical case of legally designated surrogate decision makers, who may not meet the substituted judgment standard. Here, we review evidence from studies of surrogate decision making and examine the extent to which surrogate decision making accurately predicts the recipient’s wishes, or if it is an incomplete or distorted application of the surrogate’s own decision-making processes. We find no existing domain-general model of surrogate decision making. We propose a framework by which surrogate decision making can be assessed and a novel domain-general theory as a unifying explanatory concept for surrogate decisions

Evolutionary History of Hunter-Gatherer Marriage Practices

Background: The universality of marriage in human societies around the world suggests a deep evolutionary history of institutionalized pair-bonding that stems back at least to early modern humans. However, marriage practices vary considerably from culture to culture, ranging from strict prescriptions and arranged marriages in some societies to mostly unregulated courtship in others, presence to absence of brideservice and brideprice, and polyandrous to polygynous unions. The ancestral state of early human marriage is not well known given the lack of conclusive archaeological evidence. Methodology: Comparative phylogenetic analyses using data from contemporary hunter-gatherers around the world may allow for the reconstruction of ancestral human cultural traits. We attempt to reconstruct ancestral marriage practices using hunter-gatherer phylogenies based on mitochondrial DNA sequences. Results: Arranged marriages are inferred to go back at least to first modern human migrations out of Africa. Reconstructions are equivocal on whether or not earlier human marriages were arranged because several African hunter-gatherers have courtship marriages. Phylogenetic reconstructions suggest that marriages in early ancestral human societies probably had low levels of polygyny (low reproductive skew) and reciprocal exchanges between the families of marital partners (i.e., brideservice or brideprice). Discussion: Phylogenetic results suggest a deep history of regulated exchange of mates and resources among lineages tha