Thesis (Ed. D.)--Illinois State University, 1991. / Title from title page screen, viewed December 5, 2005. Dissertation Committee: Jeanne B. Morris (chair), John H. Crotts, Dennis L. Gainey, John T. Goeldi, Ronald S. Halinski. Includes bibliographical references (leaves 83-99) and abstract. Also available in print.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1972. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (M.A.)--University of Delaware, 2005. / Principal faculty advisor: Pavitt, Charles, Dept. of Communication. Includes bibliographical references.

Riding's (1991) wholist-analytic dimension of cognitive style proposes a unidimensional view of global-analytic constructs, however, very little empirical evidence exists in support of a relationship between the styles in the wholist-analytic family, which has led to suggestions that style is best conceptualised as a more complex multidimensional construct (Hodgkinson and Sadler-Smith, 2003). Another major problem for Riding's (1991) wholist-analytic style construct is its lack of temporal reliability (Peterson, Deary and Austin, 2003; Rezaei and Katz, 2004; Parkinson, Mullally and Redmond, 2004; Cook, 2008). Furthermore, the current thesis argues that in addition to problems of reliability, the wholist-analytic dimension lacks predictive and construct validity. This thesis outlines two major methodological limitations with the current wholist-analytic ratio measurement, which have raised doubts over the efficacy of the ratio in discriminating between part processing and whole processing style. Firstly, the wholist-analytic ratio is confounded by reflective-impulsive style differences (Kagan, Rosman, Day, Albert and Phillips, 1964). Secondly, the nature of the tasks, combined with strategy preferences, set up an asymmetry in the basis of the wholist-analytic ratio. A new measure of wholist-analytic style, hereafter called the 'Wholist-Analytic Style (WAS) Analysis' has been developed to experimentally manipulate the presentation order of the subtests and the number of parts in the geometric stimuli. Performances on the WAS analysis and the CSA were compared to other styles in the wholist-analytic family to test the unidimensional approach to style. It was found that the wholist-analytic ratio is confounded by sensitivity to reflective style, with much of its discriminatory power being limited to the first subtest, and 6 there is an asymmetry in the part-whole processing basis of the wholist-analytic ratio. Furthermore, there is a consistent relationship between reflective-impulsive style and part-whole processing. This thesis proposes the theory of diminished reflection, which renders the wholist-analytic ratio invalid in its current form. The theory can account for the hereto-unexplained lack of temporal reliability of the wholist-analytic ratio and offers a practical solution to improve both the validity and stability of the ratio. This thesis offers partial support for the unidimensional perspective of style but makes strong links between reflective-impulsive style and part-whole processing preferences.

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The present auditing environment involves increasing audit costs and potential legal liability. Increasing audit costs mandate methods to make the audit more efficient, while the credibility of audited financial statements depends on audit effectiveness. Internal accounting control evaluation impacts both the efficiency and effectiveness of the audit process since this judgment establishes a basis for determining the timing, nature and amount of auditing procedures to be performed. Results of previous research, however, have indicated that variance does exist in auditors' evaluations of internal controls. While individual differences have been given as an explanation of the variance, no research has successfully isolated which individual differences relate to differences in judgment. This study examined the possibility that cognitive style, defined as the mode of processing which individuals use in their perceptual activities, was an individual difference which could explain some of the variance in internal control judgments. The Myers-Briggs Type Indicator (MBTI) was used to measure the cognitive style of auditors. A second instrument, an audit judgment case, was prepared by the researcher to elicit (1) an auditor's estimate of the reliability of internal controls in a computerized payroll application, and (2) his assessment of the perceived relevance of case information to his reliability judgment. Ninety auditors attending training sessions held by six Dallas CPA firms completed the MBTI and case description. These instruments were administered by the researcher during the Summer of 1984. The participants were primarily senior-level auditors with three years' experience. The statistical methods used in this study included the t-test and ANOVA. Results of the study indicated lack of consensus in the internal control reliability estimates of the participants. Differences were noted in the information the sensing and intuitive types identified as important to their reliability estimates. The number of cues identified as important by the participants was not significantly related to their perceptual mode (sensing or intuitive) or to their internal control reliability judgment.