Is Sophistication Always Better? Can Perceived Data Analytic Tool Sophistication Lead to Biased Judgements?

The rise of technology-enabled data analytic tools creates opportunities for firms to improve audit quality related to complex estimates. To combat auditors’ resistance to using technology-enabled tools, firms may promote the sophistication of such tools to their audit staff. However, there is a paucity of research that has examined how auditors’ perceived sophistication of an analytic tool impacts judgments about audit evidence. We conduct an experiment and find that, holding all other information constant, the preferences of an audit supervisor interact with the perceived sophistication of an analytic tool to jointly impact auditors’ anticipated evaluation from a supervisor and, in turn, their evidence assessment decisions when auditing a complex estimate. As such, the promotion of tool sophistication by audit firms can significantly affect the audit of complex estimates to a greater degree than what would be expected. Implications for audit theory and practice are discussed

Loss of Rail Competition as an Issue in the Proposed Sale of Conrail to Norfolk Southern: Valid Concern or Political Bogeyman

The Department of Transportation\u27s plan to return Consolidated Rail Corporation (Conrail) to the private sector by selling the federal government\u27s controlling interest to Norfolk Southern Corporation has, not surprisingly, been the subject of a spirited debate in the transportation and political community since its announcement in February, 1985. Critics have said that the sale proposal runs directly contrary to [antitrust] policy goals and would have a serious, adverse effect on competition. The proposal is a flagrant violation of antitrust laws and would create an unconscionable monopoly. The purpose of this article is to examine the legal standards historically and currently applied to considering the competitive impacts of rail consolidations in conjunction with the goals of the legislation relating to Conrail. With that perspective, a viewpoint will be offered as to whether the competitive effects of the proposed sale have been addressed in a manner consistent with those standards and goals

redstarts (Setophaga ruticilla)

Breeding dispersions and site fidelity of America

Physiotherapy practice in the private sector: organizational characteristics and models.

BACKGROUND: Even if a large proportion of physiotherapists work in the private sector worldwide, very little is known of the organizations within which they practice. Such knowledge is important to help understand contexts of practice and how they influence the quality of services and patient outcomes. The purpose of this study was to: 1) describe characteristics of organizations where physiotherapists practice in the private sector, and 2) explore the existence of a taxonomy of organizational models. METHODS: This was a cross-sectional quantitative survey of 236 randomly-selected physiotherapists. Participants completed a purpose-designed questionnaire online or by telephone, covering organizational vision, resources, structures and practices. Organizational characteristics were analyzed descriptively, while organizational models were identified by multiple correspondence analyses. RESULTS: Most organizations were for-profit (93.2%), located in urban areas (91.5%), and within buildings containing multiple businesses/organizations (76.7%). The majority included multiple providers (89.8%) from diverse professions, mainly physiotherapy assistants (68.7%), massage therapists (67.3%) and osteopaths (50.2%). Four organizational models were identified: 1) solo practice, 2) middle-scale multiprovider, 3) large-scale multiprovider and 4) mixed. CONCLUSIONS: The results of this study provide a detailed description of the organizations where physiotherapists practice, and highlight the importance of human resources in differentiating organizational models. Further research examining the influences of these organizational characteristics and models on outcomes such as physiotherapists' professional practices and patient outcomes are needed