Can A Single Exposure To The Resource-Event-Agent Framework Enhance Data Modeling Performance?

Due to the widespread use of technology, it is becoming increasingly critical that accounting students have the ability to document accounting information systems (AIS).  This skill is important for understanding the information system, mapping business processes, and understanding systems’ controls.  The present study reports on an experiment designed to investigate the effects of a single exposure to the Resource-Event-Agent (REA) framework on students’ data modeling performance.  The results of the experiment indicate that accounting students who receive a single, scripted exposure to the REA framework perform better on data modeling tasks than students with no exposure to the REA framework.  This has important implications for accounting educators as they develop classroom instruction and administrators as they contemplate an appropriate emphasis on data modeling in the accounting curriculum

The Influence of Director Stock Ownership and Board Discussion Transparency on Financial Reporting Quality

Seventy-two active corporate directors participate in an experiment where management insists on aggressive recognition of revenue, but the chief audit executive proposes a more conservative approach. Results indicate interactive effects of director stock ownership and the transparency of director decisions. Stock-owning directors are more likely to oppose management’s attempts to manage earnings when transparency increases. For non-stock owning directors, however, increasing transparency does not affect the likelihood that directors oppose management’s attempts to manage earnings. The current study challenges suppositions that equate director stock ownership with improved financial reporting and higher corporate governance quality, and it provides evidence that increased transparency is beneficial when director compensation plans threaten director independence

The Effects of Disclosure Type and Audit Committee Expertise on Chief Audit Executives’ Tolerance for Financial Misstatements

This study involves an experiment where 73 Chief Audit Executives and deputy Chief Audit Executives determine the amount of adjustment required to correct a misstatement. We manipulate the financial reporting location of the misstatement (recognized vs. disclosed) and the level of audit committee expertise (high vs. low). The results indicate that financial reporting location has significant effects on internal auditors’ decisions to correct misstatements. Specifically, internal auditors are more willing to waive disclosed misstatements relative to recognized misstatements. Contrary to expectations, the results do not indicate that increased audit committee expertise and associated increases in audit committee members’ perceived powers cause internal auditors to be less willing to waive misstatements

Psychophysiological Responses to Data Visualization and Visualization Effects on Auditors’ Judgments and Audit Quality

We conduct experiments with practicing Big 4 auditors and business students in order to investigate the psychophysiological responses to Big Data visualizations and the effects of different visualization techniques on auditor judgment and ultimately audit quality. More specifically, the first experiment with students examines whether visualizations can be designed to increase the level of a users’ arousal. Such increases in arousal have the capacity to yield significant benefits to the audit profession by drawing auditors’ attention to important patterns in data and promoting the evaluation of these patterns during evidence evaluation. Results of the first experiment using cognitive pupillometry and eye gaze measurement indicate that different visualization techniques produce significant differences in the level of arousal without interfering with information evaluation efficiency. The second experiment then investigates whether visualizations that were shown to promote higher and lower levels of arousal have differential effects on auditor judgments and audit quality. In addition, the second experiment investigates whether the reliability of the data sources underlying visualizations affect auditors’ judgments. Results from the second experiment indicate that visualizations that increase arousal enhance auditors’ ability to recognize disconfirming evidence and incorporate this evidence into their decisions. That is, auditors who view visualizations of disconfirming evidence that are designed to promote arousal recommend greater reductions to management estimates of reported revenue and increase their budgeted audit hours more than auditors who view visualizations that promote less arousal. In addition, auditors who view visualizations that increase arousal are more likely to attend to the reliability of data used to create the visualizations. Overall, the experiments reveal that understanding the root causes of different visualization techniques on arousal and auditor judgment present multiple opportunities to enhance audit quality

Why Financial Executives Do Bad Things:The Effects of the Slippery Slope and Tone at the Top on Misreporting Behavior

This paper employs theory of normal organizational wrongdoing and investigates the joint effects of management tone and the slippery slope on financial reporting misbehavior. In Study 1, we investigate assumptions about the effects of sliding down the slippery slope and tone at the top on financial executives' decisions to misreport earnings. Results of Study 1 indicate that executives are willing to engage in misreporting behavior when there is a positive tone set by the Chief Financial Officer (CFO) (kind attitude toward employees and non-aggressive attitude about earnings), regardless of the presence or absence of a slippery slope. A negative tone set by the CFO does not facilitate the transition from minor indiscretions to financial misreporting. In Study 2, we find that auditors evaluating executives' decisions under the same conditions as those in Study 1 do not react to the slippery slope condition, but auditors assess higher risks of fraud when the CFO sets a negative tone. Overall, our results indicate that many assumptions about the slippery slope and tone at the top should be questioned. We provide evidence that pro-organizational behaviors and incrementalism yield new insights into the causes of ethical failures, financial misreporting behavior, and failures of corporate governance mechanisms

Designing a Programming Game to Improve Children’s Procedural Abstraction Skills in Scratch

© The Author(s) 2020. The recent shift in compulsory education from ICT-focused computing curricula to informatics, digital literacy and computer science, has resulted in children being taught computing using block-based programming tools such as Scratch, with teaching that is often limited by school resources and teacher expertise. Even without these limitations, Scratch users often produce code with ‘code smells’ such as duplicate blocks and long scripts which impact how they understand and debug projects. These code smells can be removed using procedural abstraction, an important concept in computer science rarely taught to this age group. This article describes the design of a novel educational block-based programming game, Pirate Plunder, which concentrates on how procedural abstraction is introduced and reinforced. The article then reports an extended evaluation to measure the game’s efficacy with children aged 10 and 11, finding that children who played the game were then able to use procedural abstraction in Scratch. The article then uses game analytics to explore why the game was effective and gives three recommendations for educational game design based on this research: using learning trajectories and restrictive success conditions to introduce complex content, increasing learner investment through customisable avatars and suggestions for improving the evaluations of educational games

New Forms of Deuteron Equations and Wave Function Representations

A recently developed helicity basis for nucleon-nucleon (NN) scattering is applied to th e deuteron bound state. Here the total spin of the deuteron is treated in such a helicity representation. For the bound state, two sets of two coupled eigenvalue equations are developed, where the amplitudes depend on two and one variable, respectively. Numerical illustrations based on the realistic Bonn-B NN potential are given. In addition, an `operator form' of the deuteron wave function is presented, and several momentum dependent spin densities are derived and shown, in which the angular dependence is given analytically.Comment: 19 pages (Revtex), 9 fig

Knowledge, attitude, and practice regarding COVID-19 pandemic among medical students of Ernakulam, India

Background: COVID – 19 infection is a serious pandemic the world is now facing. This study aimed to assess the knowledge, attitude, and practice regarding COVID-19 infection among medical students at a private medical college in central Kerala.  Methods: A cross-sectional web-based study was conducted during April-May 2020 in a private medical college in Ernakulam District using the Universal sampling technique. The study tool was a semi-structured validated questionnaire containing sociodemographic details and questions on knowledge, attitude, and practice (KAP) regarding COVID-19 infection. Data were analyzed using SPSS version 20 software. Results: A total of 288 students were included in the study, with a mean age of 21±1.4. The male-to-female ratio was 2.75:1. Medical students showed adequate knowledge (81.6%), attitude (91.3%), and practice (84.7%) towards the COVID-19 pandemic, respectively. The main symptoms of COVID-19 infection were known to at least 83% of the participants. The majority (85.4%) were aware that there is no specific treatment for COVID-19 infection and 90% were aware of the main modes of the disease transmission. The majority (99%) of the medical students believed that COVID-19 infection could be prevented through social distancing, wearing masks, and the practice of self-hygiene. About 75.6% believed that government measures for prevention are adequate. Steam inhalation, saline gargling, and consumption of vitamin C-rich foodstuffs were the main specific measures adopted. Older age and female gender were found to be associated with better knowledge. Conclusion: Adequate KAP levels among medical students in this study are attributable to the current lockdown and the strict government measures to contain the infection