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Psychotherapy research indicates that the therapeutic relationship influences counselling outcome, though the mechanism by which relationship contributes to change is unkown. This study investigated clients' preceptions of the therapeutic relationship and its role in their change processes. Twelve clients at college based counselling centres were interviewed using a semi-structured interview format. The qualitative data obtained in this study was coded and analyzed using grounded theory methodology. A grounded theory was generated, identifying two core categories and five related categories. The theory provides a detailed model of change that highlights the complexities of the therapeutic relationship. Similarities between the theory generated from the data and principles of attachment theory are discussed. / xii, 131 leaves ; 29 cm.

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The purpose of the study was to determine the effects of sex, physical attractiveness, and attitude similarity on the attributions of counseling students for the supposed adjustment problem of a bogus stimulus person presented as having failed to benefit from a counseling experience. Attributions were measured along dimensions of locus of causality (internal-external), stability (stable-unstable), and controllability (controllable-uncontrollable).Many previous studies have investigated various aspects of sex, physical attractiveness, and/or attitudes in relation to interpersonal attraction, but this study attempted to examine all three in the context of an applied counseling setting.The subjects were 70 female and 25 male volunteers, who were enrolled in graduate and upper-level undergraduate courses in Counseling Psychology at Ball State University and at Governors State University.The dependent variable measure was the Causal Dimension Scale, composed of three subscales which measure locus of causality, stability, and controllability. The Student Attribution Survey served as a source of eight covariate measures, with two scores, one each for positive events and negative events, for the four attributional dimensions of ability, effort, luck, and task difficulty. The Brief Measure of Activism, Regarding the Nuclear Arms Race was used to ascertain subjects' attitudes toward this issue and to determine whether they were attitude similar or dissimilar to the stimulus person.The study was designed as a 2 X 2 X 2 full factorial with two levels of sex (male-female), two levels of physical attractiveness (attractive-unattractive), and two levels of attitude similarity (similar-dissimilar). The data was analyzed via a multivariate analysis of covariance (MANCOVA). Results at or below the .05 level of significance were considered available for interpretation.The results revealed that only the main effect for attitude similarity was significant. Subjects who read a description of an attitude similar stimulus person viewed the person's problem as external, stable, and uncontrollable, attributing it to task difficulty. Subjects who read a description of an attitude dissimilar stimulus person viewed the problem as internal, unstable, and controllable, attributing it to effort. / Department of Counseling Psychology and Guidance Services

This investigative study was on the effects psychotherapy had on client-perceived latent power as a dimension of personality. Additionally, the effects of increased perceived latent power upon the fulfillment of client expectation in psychotherapy was examined.The subjects for the research were selected from among persons presenting themselves for personal counseling at the Counseling and Psychological Services Center at Ball State University. The sample of this population consisted of 30 individuals who had completed a minimum of four therapy sessions but not more than eight sessions.Each subject was given the Rotter I-E Scale during the intake interview at the Counseling Center at Ball State University. After receiving psychotherapeutic treatment, the subjects were readministered the Rotter I-E Scale and were administered the Inventory of Fulfillment of Client Expectancy (IFCE).A summary of the subject demographic data was reported to the Director of the Counseling and Psychological Services Center. He concluded that subjects participatingin the study were typical of clients receiving personal counseling at the Counseling and Psychological Services Center at Ball State University.A pretest-posttest no control group research design was selected to treat the data. A t-test for repeated measures was performed and yielded a significant increase in client-perceived power as a result of psychotherapy (.02 level). Spearman Rank-Order Correlation Coefficient (Rho) statistical procedures were applied to determine if a rank-order relationship existed between the amount of change in the internal direction on the Rotter I-E Scale and the amount of fulfillment of client expectations in psychotherapy as measured by the IFCE. The fulfillment of client expectations was subdivided into Mean Value scores, Affective Domain scores, and Cognitive Domain scores. In each case a t-test for the significance of Rho indicated that the rank-order relationship was not statistically significant.Based upon the analysis of the data, the following conclusions were made:1. As a result of psychotherapy, client-perceived latent power significantly increased. Subjects were found to possess a significantly greater degree of internal locus of control as a result of the therapeutic experience.2. No significant rank-order correlation existed between the amount of client change in the internal direction on the locus of control and the total fulfillment of client expectations in psychotherapy.3. No significant rank-order correlation existed between the amount of client change in the internal direction on locus of control and the fulfillment of client affective expectations in psychotherapy.4. No significant rank-order correlation existed between the amount of client change in the internal direction of locus of control and the fulfillment of client cognitive expectations in psychotherapy.5. The subjects who received psychotherapeutic treatment at the Counseling and Psychological Services Center at Ball State University were satisfied with the treatment they received and considered the therapy successful.

Although auditor-client interaction is considered an important determinant of financial reporting outcomes, concerns often arise that close working relationships between auditors and client managers can impair auditor independence. Several high-profile accounting scandals have intensified these concerns, impaired investors’ confidence in the financial reporting process and motivated regulators to respond with reforms to enhance auditors’ responsibility for maintaining financial reporting quality. Subsequent reports from the financial press indicate that these reforms had a chilling effect on the auditor-client relationship, but academic research has not examined the influence of regulatory scrutiny on the resolution of material accounting issues between auditors and managers. This study contributes to the literature by investigating the impact of regulatory scrutiny on auditors’ approach to resolving material accounting issues with managers and examining whether this impact is moderated by managers’ commitment to their preferred accounting. Auditors’ interaction approach involves developing arguments and recommendations in response to managers’ accounting preferences in an attempt to persuade managers to adopt more appropriate accounting. The results of an experiment with experienced auditors indicate that regulatory scrutiny and managers’ commitment to their preferred accounting interact to influence auditors’ interaction approach. Specifically, when regulatory scrutiny is low, reciprocity norms determine auditors’ interaction approach but, as regulatory scrutiny increases, accountability demands dominate auditors’ reciprocity motivations and modify auditors’ responses to managers’ accounting preferences. These results provide evidence that regulatory scrutiny introduces tension into the auditor-client relationship, but the effects of this tension on the resolution of material accounting issues is contingent on the interpersonal context. / Accounting

Thesis (Ph.D.)--Tufts University, 2004. / Adviser: W. Scott Thompson. Submitted to the Fletcher School of Law and Diplomacy. Includes bibliographical references (leaves 299-323). Access restricted to members of the Tufts University community. Also available via the World Wide Web;

Thesis (M. Sc.)--University of Canterbury, 2007. / Typescript (photocopy). Includes bibliographical references (leaves 135-141). Also available via the World Wide Web.

Thesis PlanB (M.S.)--University of Wisconsin--Stout, 2007. / Includes bibliographical references.