Atypical Neuroimaging Manifestations of Linear Scleroderma “en coup de sabre”

How to Cite This Article: Allmendinger AM, Ricci JA, Desai NS, Viswanadhan N, Rodriguez D. Atypical Neuroimaging Manifestations of Linear Scleroderma “en coup de sabre”. Iran J Child Neurol. Summer 2015;9(3):62-68.AbstractLinear scleroderma “en coup de sabre” is a subset of localized sclerodermawith band-like sclerotic lesions typically involving the fronto-parietal regionsof the scalp. Patients often present with neurologic symptoms. On imaging,patients may have lesions in the cerebrum ipsilateral to the scalp abnormality.Infratentorial lesions and other lesions not closely associated with the overlyingscalp abnormality, such as those found in the cerebellum, have been reported,but are extremely uncommon. We present a case of an 8-year-old boy with a left fronto-parietal “en coup de sabre” scalp lesion and describe the neuroimaging findings of a progressively enlarging left cerebellar lesion discovered incidentally on routine magnetic resonance imaging. Interestingly, the patient had no neurologic symptoms given the size of the mass identified

Selective Perception and Group Brainstorming: An Investigation of Auditors’ Fraud Risk Assessment

The present study examines the impact of two important contextual variables: pressure on management and the available opportunity to indulge in unethical practices (i.e., commit fraud) on auditors\u27 selective perceptions and fraud risk assessments. Prior research indicates both advantages as well as disadvantages of group decision-making. Therefore, the second aim of the study is to investigate if selective perceptions of individual auditors are exaggerated in group settings. The overall results of our experiments indicate that observed differences in individual decision-makers fraud risk assessments (in response to different levels of pressures and opportunities) were significantly accentuated when they performed group brainstorming. Our findings suggest that group brainstorming, instead of reducing the influence of contextual characteristics on selective perception, actually accentuates that effect. Implications for policy and practice are discussed

The Effects of Volunteerism on Self-Deception and Locus of Control

This study examines whether volunteering for not-for-profit Organizations (NPOs) which are involved in providing social welfare services and which actively promote sociobehavioral factors like social responsibility, leadership, and self-confidence among its volunteers, reduces an individual’s likelihood of engaging in corrupt practices. We identify two psychological traits: propensity to rationalize (as evidenced by self-deception) and an external locus of control (as compared to an internal LOC) that facilitate unethical behavior. With the help of volunteers from two NPOs, we investigate whether engaging in social welfare activities organized by such NPOs would create awareness about the adverse consequences of corruption faced by large segments of the society, which in turn would make it difficult to rationalize unethical and corrupt acts. Additionally, most NPOs actively strive to develop self-confidence and leadership skills among its volunteers. Prior literature indicates that individuals possessing such qualities are more likely to have an internal LOC and also that individuals possessing an internal LOC are less likely to act in a corrupt manner. The overall results indicate that greater experience with such NPOs leads to a significant reduction in propensity to rationalize and leads to a higher likelihood of having an internal LOC

Auditors\u27 Consideration Of Material Income- Increasing Versus Material Income- Decreasing Items During The Audit Process

We examine how auditors\u27 consideration of material items is affected by each item\u27s directional impact on income. Prior research indicates that auditors face greater litigation risk for non-detection of fraudulent income-increasing items compared to income-decreasing items. Therefore, we expect that auditors will spend greater cognitive effort evaluating material income-increasing (as opposed to income-decreasing) items, resulting in superior memories for such items. However, in an effort to direct auditors\u27 attention to both increasing and decreasing material items, we manipulate whether or not auditors were asked to form expectations about the future effects of material items. Our results indicate that auditors\u27 memories for income-increasing items are significantly greater than that for income-decreasing items when auditors are not asked to form expectations about the future effects of the items. However, this difference is not observed when auditors are asked to form expectations about future effects of each item. Furthermore, our results indicate that auditors are less likely to refer back to the work papers to verify the accuracy of income-decreasing items compared to incomeincreasing items. This suggests that auditors are not inclined to compensate for their poor memory of income-decreasing items by referring to working papers. However, it also suggests that auditors compensate for the greater risk associated with incomeincreasing items by requiring greater verification of such items

The Impact of Self-Deception and Professional Skepticism on Perceptions of Ethicality

This paper examines the impact of two contradictory psychological traits, self-deception (SD) and professional skepticism (PS), on individuals\u27 assessment of ethicality of various earnings management choices. Whereas, SD allows individuals to reduce cognitive dissonance arising from self-serving unethical behavior, PS would force individuals to question such self-serving behavior and, as a result, could make them less likely to act unethically. Our results indicate that SD, PS, and participant type significantly affected the participants\u27 ethicality ratings. Managers exhibiting high (low) SD and low (high) PS view the earnings management techniques that were generally considered to be unethical, as relatively more (less) ethical. However, the SD and PS scores of accountants are not significantly related to their ethicality ratings. This result could be driven by the fact that accountants tend to have greater exposure to information that emphasizes ethics (professional standards and education) and hence psychological traits have a lesser effect on their ethicality ratings

Internalaudit Sourcing Arrangements And Reliance By Externalauditors

A company\u27s internal audit(IA) function can be maintained in-house, outsourced to an IA service provider, or cosourced (a combination of the in-house and outsourced IA functions). This study explores the effect of these sourcing arrangements on the external auditor\u27s assessed quality and reliance on the IA function. We predict that external auditors consider the cosourced and outsourced IA functions to be equal in terms of assessed quality and reliance. Furthermore, we predict that the external auditors\u27 assessments of objectivity and competence will be greater for cosourced and outsourced IA functions compared to in-house IA functions; therefore, external auditors will have greater reliance on the cosourced and outsourced IA functions. Finally, we predict that when the IA service provider also provides additional tax services to the client, external auditor reliance is significantly decreased compared to when the service provider does not provide tax services. One hundred and eight CPAs participated in this study and were randomly assigned to one of five treatment conditions: in-house, cosource, outsource, cosource with tax services, and outsource with tax services. The results support our predictions and indicate that external auditors place more reliance on cosourced and outsourced IA functions compared to in-house IA functions. Furthermore, external auditors\u27 reliance on cosourced and outsourced IA functions decreases when tax services are also provided by the IA service provider