Univ., Habil.-Schr.--Innsbruck, 2006. / Literaturverz. S. [193] - 201.

This study’s primary objectives are to establish the dimensions, strategies, and tactics used by auditors in the negotiation of sensitive disclosure issues with clients. These issues are typically addressed at the end of the audit and are the primary concern of the audit partner and senior manager. This study uses the tactics established in the negotiation research to test if auditors use the same groups of tactics, and whether these tactics are related by some underlying dimensions, and their relevant strategies. Multidimensional scaling found that there are four dimensions to the tactics that auditors use. During negotiations with their clients, auditors employ tactics representing the underlying dimensions which can be interpreted as “Concern for Self”, “Concern for Client”, “Concern for Others”, and “Concern for Accounting Principles”. Results of cluster analysis established four primary classifications to the 38 auditor tactics. These are “Facilitating”, “Contextual”, “Forcing/asserting”, and “Appeal to authority”. Within these four classifications, twelve sub-categories were observed. These findings reinforce the complexities inherent in the resolution of an audit conflict, and suggest that auditors group together certain tactics for use as called for in the circumstances with which they are dealing. This research contributes to theory within the fields of auditing and general negotiation because it has established that the two-dimensional model of concern that has formed the basis of much behavioural research is insufficient to describe an auditor’s responsibilities. There are four dimensions of concern. While some researchers have proposed a three-dimensional model of negotiation for auditors, the fourth dimension identified in this study is a contribution. This research expands current knowledge fundamental to the audit discipline by establishing the negotiation tactics used by auditors and their underlying multidimensionality, and thus has extended the knowledge of audit conflict management beyond that of strategy-level. Accordingly,this research is beneficial to practicing auditors and for the education of auditors.

Thesis (Ph.D.)--Murdoch University, 2006. / Thesis submitted to the Division of Arts. Includes bibliographical references (leaves 340-354).

Thesis (M.S.)--Brigham Young University. Dept. of Computer Science, 2005. / Includes bibliographical references (p. 47-50).

LL.M. (Banking Law) / Please refer to full text to view abstract

This study is the seventh in a series begun in 1957 to relate social work theory to general systems theory. The purpose of this study was to assess, through the judgment of professional social workers, the use of the two concepts, self-determination and confidentiality, in casework and social group work situations. The two concepts were operationalized by construction of five practice principles for each concept. An instrument was developed in which a critical hypothetical situation exemplified each principle for both methods with a forced choice of four actions evidencing the degree of self-determination and confidentiality. Forty randomly selected trained social workers in the Portland area answered the questionnaire. Three propositions were tested. The first predicted that workers' judgments of the use of the two concepts would be significantly influenced by the unit of treatment. The second predicted that there would be a higher correlation on self-determination between casework and group work situations than on confidentiality between the two methods. The third predicted that five variables would be significantly related to differential judgments of workers of the two concepts in both methods. Findings: Proposition I was partially substantiated. The unit of treatment was significant for the use of self-determination, but not for the use of confidentiality. Proposition II was not substantiated. Evidence showed, however, that the exact opposite of this proposition had occurred. There was a significantly higher correlation on confidentiality between the two methods than for self-determination. Among the five variables selected for testing, group work experience proved to be statistically significant in the use of confidentiality in casework situations. The variance in the scores of those respondents having group work experience was over twice as large as those respondents having no group work experience in workers’ judgments of the use of confidentiality in casework situations. In addition, years of social work experience showed a significant positive correlation in the use of self-determination in casework situations. There was no statistical significance as far as professional education in group work method, other types of training in the two methods, and preference for either casework or group work. Though not statistically significant, it was found that those respondents with graduate education in group work showed more variance in their judgments compared with those respondents without such education, indicating that education in more than one method broadens the perceptual set of the worker but that actual experience in group work is more significant than is academic education. When years of social work experience were compared, it was found that more self-determination was allowed by those respondents with more years of experience, perhaps indicating that increased experience increases the personal security of the worker. The respondents' reasons for their choice of actions indicated that they were largely guided by practice principles relating to each concept but there was an overlap among these principles. The data also showed that other concepts such as the social work relationship and the worker's responsibility to society guided some workers' choices of action. The significance of this study is that it provided eclectic definitions of the two concepts from which practice principles were operationalized, thereby contributing to theory building; illustrated that perception theory can be used for research in social work practice; identified areas for curriculum planning and staff development; and pointed to areas for future research.

While the importance of confidentiality in eliciting sensitive information in psychotherapy is generally assumed, there has been little experimental testing of this hypothesis. Therapists are understandably reluctant to manipulate conditions of confidentiality in a therapy situation, since such manipulation may adversely affect the progress of the client. In view of this circumstance, analogue experiments are an alternative in producing empirical data. The current study in an analogue. Forty-five male and forty-five female subjects were orally administered the same structured interview by a female experimenter. Interview questions were derived from existing standard personality and clinical assessment instruments, and school regulations and situations encompassed in school discipline codes. Questions were rated by mental health professionals who work with children and adolescents and by junior high school teachers as to their presumed sensitivity for a junior high school population. Seventh and eighth grade male and female subjects were randomly assigned to one of three treatment conditions: confidentiality explicitly assured; confidentiality neutral; and confidentiality. Seventeen items were judged most sensitive by the panel of rates. A frequency of sensitive self-disclosure, computed for these questions revealed a nonsignificant trend consistent with the experimental hypotheses that self-disclosure would be highest in the confidential conditions, and lowest in the nonconfidential condition. Thus subjects in the confidentiality assure condition had the highest mean disclosure rates, while subjects in the nonconfidential condition had the lowest mean disclosure rates. Additionally, defensiveness of subjects was moderated by confidentiality condition. Males and females showed differences in patterns of behavior under the three confidentiality conditions. Females disclosed less frequently across conditions, with greatest differences shown in the nonconfidential condition. Also females' patterns of defensiveness differed from those of male subjects. Post-test responses to a questionnaire indicated that a majority of subjects tended to assume a condition of confidentiality, unless they were explicitly informed otherwise, and that females valued confidentiality more highly than males. The results provide support for the hypothesis that confidentiality is perceived as an important condition in a situation in which an individual is asked to disclose sensitive and personal information, and that behavior is influenced by confidentiality condition, although male and female adolescents may be affected differently.

No description available.

Children between the ages of 6 and 15 years were interviewed using a questionnaire designed to assess their conception of confidentiality in the counseling experience. This questionnaire was based upon the stipulates for confidentiality outlined in the 1977 American Psychological Association's Code of Ethics. Children age 6 to 8 years scored significantly lower on the questionnaire than children age 12 to 15 years. Neither of these groups' scores were significantly different from the score of children age 9 to 11 years, yet the total mean scores increased as the age of the children in the groups increased. These results suggest that children gradually evolve a conception of confidentiality consistent with professional guidelines. Four variables were examined which were expected to grossly predict the child's total score on the questionnaire. Chi-square analysis did not reveal significant differences for the variables of perceived adequacy of explanation of confidentiality and attitude toward breaking a secret. For the two variables involving the children's perception of the maintenance/violation of their confidentiality, chi-square analysis did reveal significant differences (which were not, however, found using a one-way analysis of variance procedure). Some demographic variables were found to be significantly related to scores on the questionnaire, yet most of the relationships involved specific area scores rather than total scores.

Background. In the United States, adolescents are the age group least likely to be aware of their HIV infection and linked to care in a timely manner, contributing to disproportionately low rates of viral suppression and increased risk of transmitting HIV to others. A major barrier to health care for adolescents relates to confidentiality concerns, such as fears that parent/guardian consent will be required or that parents, guardians, or others will be informed of test results. This suggests that state laws related to confidentiality in sexual and reproductive health services could influence their HIV testing practices. Guided by Andersen’s Behavioral Model of Health Services Use, this dissertation utilizes a large, representative sample of sexually active high school students from the 2019 state-level Youth Risk Behavior Surveillance System (YRBSS) to investigate the potential impact of five state-level confidentiality-relevant laws on U.S. adolescents’ HIV testing practices. Methods. Data on HIV testing and individual characteristics (i.e., potential individual-level confounders/covariates) were aggregated from 25 states that participated in the 2019 state-level YRBSS. Data on contextual characteristics (i.e., potential state-level confounders/covariates) were obtained from the United States Census Bureau and the Behavior Risk Factor Surveillance System. Information about state-level confidentiality-relevant laws was compiled from the Guttmacher Institute and the Center for HIV Law and Policy to create five variables indicating whether state laws were confidentiality-promoting at the time of the 2019 state-level YRBSS. Multilevel logistic regression was used to test the following hypotheses: 1. After adjusting for individual and contextual characteristics, confidentiality-promoting state laws will be positively associated with HIV testing among sexually active U.S. high school students, such that odds of self-reported lifetime HIV testing will be significantly higher when states (a) explicitly allow minors to consent to HIV testing, (b) do not have age of consent requirements, (c) do not permit parental/guardian notification, (d) protect the confidentiality of minors insured as dependents, and (e) do not have HIV-specific criminal laws that require disclosure to sexual and/or needle-sharing partners, as compared to states with non-confidentiality-promoting laws. 2. After adjusting for individual and contextual characteristics, sex will moderate the relationship between state-level confidentiality-relevant laws and HIV testing among sexually active U.S. high school students, such that associations between confidentiality-promoting state laws and self-reported lifetime HIV testing will significantly differ between males and females. 3. After adjusting for individual and contextual characteristics, young men who have sex with men (YMSM) status will moderate the relationship between state-level confidentiality-relevant laws and HIV testing among sexually active male high school students, such that associations between confidentiality-promoting state laws and lifetime HIV testing will be significantly stronger among males who report same-sex sexual contact than among males who report opposite-sex sexual contact only. Results. Findings supported the first hypothesis that parental notification not being permitted would be positively associated with HIV testing among sexually active U.S. high school students. After adjusting for individual (i.e., sex, grade level, race/ethnicity, sexual identity) and contextual (i.e., percentage of the state population aged 25 and older with a high school diploma or higher, median household income, lifetime HIV testing among adults) characteristics, odds of self-reported lifetime HIV testing were significantly higher in states that do not permit parent/guardian notification (adjusted odds ratio [aOR]: 1.07; 95% confidence interval [CI]: 1.04-1.11; p<.001) than in states that allow health care providers to inform parents or guardians that their child is seeking or receiving STI services. However, results did not support the hypothesis that the other confidentiality-promoting state laws would be positively associated with HIV testing among sexually active U.S. high school students; as compared to states with non-confidentiality-promoting laws, odds of self-reported lifetime HIV testing were significantly lower in states that explicitly allow minors to consent to HIV testing, do not have age requirements to consent to HIV testing, and do not have HIV-specific criminal laws that require disclosure. Results supported the second hypothesis that sex would moderate the relationship between state-level confidentiality-relevant laws and HIV testing among sexually active U.S. high school students, as associations between confidentiality-promoting state laws and lifetime HIV testing differed significantly between males and females. After adjusting for individual and contextual characteristics, the effects of living in a state without age requirements or HIV-specific criminal laws with disclosure requirements on lifetime HIV testing for females were 1.53 (CI: 1.07-2.20; p=.020) and 1.56 (CI: 1.16-2.10; p=.003) times those of males, respectively. Meanwhile, the effects of state laws that explicitly allow minors to consent to HIV testing, do not permit parental notification, and protect the confidentiality of minors insured as dependents on lifetime HIV testing for females were 0.73 (CI: 0.55-0.96; p=.025), 0.72 (CI: 0.52-0.99; p=.043), and 0.66 (CI: 0.48-0.90; p=.008) times those of males, respectively. Analyses with these data failed to reject the null hypothesis for the third [alternative] hypothesis that associations between confidentiality-promoting state laws and self-reported lifetime HIV testing would be significantly stronger among sexually active males who report same-sex sexual contact than among males who report opposite-sex sexual contact only. Conclusions. Findings provide evidence that parental notification not being permitted is associated with significantly increased odds of lifetime HIV testing among sexually active U.S. adolescents, and that sex differentially affects associations between state-level confidentiality-relevant laws and sexually active U.S. adolescents’ HIV testing practices. Parental/guardian notification not being permitted may increase access to and utilization of HIV testing among sexually active U.S. adolescents. Furthermore, confidentiality-promoting laws – particularly those that explicitly include HIV testing in the package of STI services to which minors may consent, do not permit health care providers to notify parents/guardians that their child is seeking or receiving STI services, and protect the confidentiality of minors insured as dependents – may facilitate access to and utilization of HIV testing for sexually active male adolescents. Altogether, this dissertation provides compelling preliminary evidence for efforts to better understand and address structural determinants of HIV and HIV prevention among sexually active U.S. adolescents. Results underscore the need for a comprehensive, multi-level approach to adolescent HIV prevention that goes beyond a focus on reducing individual-level risk factors to increase protective factors at the structural level (e.g., confidentiality-promoting state laws). To address HIV-related health inequities among young people in the United States, advocates must fight for the passage of state laws that protect adolescents’ right to confidential sexual and reproductive health care.