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This dissertation presents the results of three research studies investigating the role trust plays in an auditor's decisions. The first study examines whether auditors develop trust in a client's management after working with the client during prior audit engagements. The results indicate that auditors have higher trust in the client's management after a positive, overall satisfying experience working with the client compared to a negative, overall unsatisfying experience. The first study also investigates whether auditors" trust in a client affects their audit decisions. The results show a negative relationship between auditors" trust and their fraud risk assessment. Specifically, lower levels of trust are associated with higher levels of risk, and vice versa. Together, the results suggest that auditors may indeed develop trust in a client's management and this trust may affect their audit decisions. The second study examines whether Certified Public Accountants’ (CPAs) level of moral reasoning affects their decision to trust a client's management and the extent to which to trust them. The results show that CPAs with relatively higher levels of moral reasoning have less trust in the client's management than CPAs with relatively lower levels of moral reasoning. The findings indicate that an auditor's decision to trust a client's management is, at least in part, an ethical judgment. Also, because the decision is an ethical one, the findings suggest that trust beyond some threshold would be considered unethical. The third study extends the results of the first study by simultaneously examining how an auditor's trust and the financial importance of the client affect the auditor's decision to accept the client's preferred method of recognizing revenue. The results indicate that auditors" trust in the client's management is positively related to their commitment to the goal of supporting the client's preferred reporting methods (goal commitment), which in turn is positively related to the auditors" assessments of the acceptability of the client's methods for reporting purposes. The importance of the client did not affect auditors" goal commitment or their acceptability assessments. The findings suggest that auditors with higher levels of trust may be more likely to accept the client's preferred method of financial reporting. Overall, these results add to our knowledge of audit judgment and decision-making by providing evidence that auditors do indeed develop trust in a client's management; that the decision and extent to trust the client is in part an ethical judgment; and that auditors" trust may affect their audit decisions. This dissertation highlights the important role that an auditor's trust plays in his or her audit decisions. / Ph. D.

by Xing Rong. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1998. / Includes bibliographical references (leaves 78-81). / Abstract also in Chinese. / ABSTRACT --- p.ii / ACKNOWLEDGMENTS --- p.iii / Chapter CHAPTER I --- Introduction --- p.1 / Chapter CHAPTER II --- Conceptualization --- p.17 / Chapter CHAPTER III --- Method --- p.30 / Chapter CHAPTER IV --- Results --- p.37 / Chapter CHAPTER V --- Discussion & Conclusion --- p.70 / REFERENCES --- p.77 / TABLES --- p.81 / FIGURES --- p.94 / APPENDIX --- p.96

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The current study is a content analysis and comparison of news articles from the New York Times and the Wall Street Journal. The objective of this study is to explore media coverage of terrorism over the last five decades to determine the impact of religion and to compare coverage between two respected news sources that are known for their liberal (New York Times) and conservative (Wall Street Journal) view points. Using a stratified random sample, 1,832 news articles were selected between 1960 and 2006 from the two news sources of interest. The articles were read, analyzed, and categorized. Then, a qualitative analysis examined a random selection of articles pertaining to religious terrorist events. Results suggest an increase in coverage of religiously perpetrated terrorism in recent decades. Interestingly, coverage from the New York Times and the Wall Street Journal showed similar patterns despite being representative of opposite ideologies. Implications are discussed. / by Heather Zurburg. / Thesis (M.S.)--Florida Atlantic University, 2011. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2011. Mode of access: World Wide Web.

Thesis (MPhil)--University of Stellenbosch, 2003. / ENGLISH ABSTRACT: Principles and standards in journalism warrant attention and this assignment attempted to offer some ethical concepts as a framework from which to evaluate journalistic conduct. The proposal was to investigate the level of moral integrity in journalism as practiced in daily newspapers using concepts proposed by specialists in the journalistic field such as accuracy, bias, and fairness. The newspapers examined in the research process were the Cape Argus, the Cape Times, Die Burger and Beeld. As a means of probing the dailies, case studies were made of reports on de Allan Boesak, the former anti-apartheid cleric accused and later convicted of theft and fraud, and Hansie Cronje, the former cricket captain of South Africa, who found himself in a similar position regarding money and the trust placed in him. The research comprised a comparative analysis of articles related to dr. Boesak in the period from 4 March 1997 to 27 March 1997, and Hansie Cronje from 8 April 2000 to 24 April 2000. These personalities were used as case studies to establish whether the four dailies differed in their portrayal of these figures as events unfolded in the public arena. The intention was to find out if there were differences in the approach to the topics covered, and if so, if it amounted to bias, inaccuracy and unfairness The results of the study showed that in the final analysis, dr. Boesak primarily enjoyed favourable coverage in the Cape Argus and Cape Times, while Hansie Cronje primarily enjoyed the same in Die Burger and Beeld. While these predispositions were rather obvious, the quality of reportage was not impaired to the extent that one could regard its news as distorted, inferior or of doubtful quality. The papers were still able to perform a high standard of professionalism in giving equal and just coverage to the topics covered, and were adept at providing a successful forum for the exchange of ideas while keeping the public informed. / AFRIKAANSE OPSOMMING: Beginsels en standaarde in die joernalistiek vereis aandag en hierdie werkstuk het probeer om enkele etiese konsepte voor te stel waarvolgens joernalistiese optrede beoordeel kan word. Die doel was om die standaard van morele integriteit in die joernalistiek van streekkoerante te bestudeer deu- middel van gespesialiseerde joernalistiese begrippe, onder meer akkuraatheid, partydigheid en regverdigheid. Die koerante wat deel gevorm het van die ondersoek sluit die Cape Argus, Cape Times, Die Burger en Bee/d in. Die dagblaaie is deur middel van gevallestudies bestudeer. Hierdie het bestaan uit berigte oor dr. Allan Boesak, die voormalige anti-apartheid aktivis wat eerstens aangekla en later skuldig bevind is aan diefstal en bedrog, en oor Hansie Cronje, die voormalige Suid-Afrikaanse krieketkaptein, wat in 'n soortgelyke posisie verkeer het weens beweerde bedrog. Die studie bestaan uit 'n vergelykende ontleding van berigte oor dr. Boesak wat verskyn het in die tydperk tussen 4 Maart 1997 en 27 Maart 1997, asook berigte oor Hansie Cronje wat verskyn het tussen 8 April 2000 en 24 April 2000. Die omstredenheid rondom hierdie persoonlikhede word gebruik as gevallestudies om vas te stel of hierdie spesifieke dagblaaie verskil het in hul uitbeelding van die persone terwyl hierdie gebeure in die openbare arena afgespeel het. Die doel was om vas te stel of daar verskille was in die manier waarop die onderwerpe benader is, en indien wei, of dit tot onjuistheid, partydigheid en onregverdigheid gelei het. Die uitslae van die studie het bewys dat dr. Boesak hoofsaaklik gunstige dekking gekry het in die Cape Argus en Cape Times, terwyl Hansie Cronje grootlik dieselfde behandeling ontvang het in Die Burger en Bee/d. Alhoewel hierdie neigings in die verskillende dagblaaie klaarblyklik was, het dit nie daarop neergekom dat die gehalte van die berigte verlaag is tot so 'n mate dat 'n mens dit as verdraaid, minderwaardig of twyfelagtig kon bestempel nie. Die dagblaaie het nog steeds daarin geslaag om 'n taamlik hoe mate van professionele vaardigheid te vertoon deur middel van egalige en eweredige beriggewing met betrekking tot die aangeleenthede van belang in hierdie studie. Die koerante het bepaald daarin geslaag om In forum vir die uitruiling van idees te verskaf terwyl hulle voortdurend sorg dat hulle die publiek inlig.

This thesis examines the meanings that residents of the township of Hooggenoeg (in Grahamstown, in the Eastern Cape province of South Africa) made of the election coverage in the Grocott’s Mail newspaper during 2011 municipal elections in South Africa. In addition, this study also sought to understand the particular set of ‘normative roles’ played by the paper, both with reference to the well-established body of theory about the normative roles of journalism in a democracy, and in terms of the paper’s own conceptualisation of its role in the functioning of local democracy. Grocott’s Mail, the oldest independent newspaper in South Africa, provided extensive pre-election coverage, which included producing and distributing an unprecedented free edition of the paper. The paper also facilitated a town hall debate in order to encourage residents to vote, and empower them to make a more informed choice about their vote. Three qualitative research methods, namely qualitative content analysis, focus group interviews, and individual interviews were used to examine the relationship between the content provided by the paper and the audience’s process of ‘making sense’ and deriving meaning from the content provided. The study concludes that Grocott’s attempt to encourage democratic culture in Grahamstown, in keeping with the more ‘facilitative’ normative roles that the local media can play, was only partially successful. Much of the election reporting subordinated the voices of the ordinary people, and privileged reporting that focussed narrowly on the voting process, and which foregrounded the views of political parties. Overall this coverage largely failed to resonate with the Grocott’s readers who live in Hooggenoeg (a largely ‘coloured’ area of Grahamstown), whose key concerns in terms of their daily life – such as poverty, unemployment, crime, lack of services – seemed, to them, unaddressed by this election coverage and, consequently, was not as engaging or convincing as the publishers/editors had hoped it would be. It can be also argued that Grocott’s narrow conceptualisation of democracy as entailing only public participation in electoral processes failed to cater for how audiences can be made aware of how they can participate in governance beyond the election period.

Uppsatsen handlar om konstnären Stina Forssells (1906-1970) liv och konstnärskap. Då hon varit tämligen okänd ges en biografisk skildring av hennes liv, från uppväxten i Uddevalla och fortsatta liv och verksamhet i Stockholm. Fakta har främst inhämtats via intervjuer av barn och barnbarn till vänner och släktingar. Hennes konstnärskap skildras genom beskrivning och tolkning av hennes huvudsakliga motivbilder som bestod av porträtt, interiörer, stilleben och landskap. Tolkningar sker genom formalanalyser och kontextuella analyser. Vidare studeras på vad sätt Forssells personlighet och den konst- och samhälleliga kontexten påverkade hennes konstnärskap samt hur hennes konstnärskap värderats utifrån ett genusperspektiv.     Utöver att vara en biografisk och konstanalytisk studie har ett av uppsatsens viktigaste syften varit att analysera vilken konststil Forssells konst kan innefattas i. Resultatet har blivit att en stor del av hennes viktigaste verk kan införlivas i konstriktningen den nya sakligheten. Ännu en frågeställning har gällt vilken position Stina Forssell har, och har haft, i svensk konsthistoria, och varför hon blivit bortglömd. Var hon ännu en av dessa kvinnliga konstnärer som borde förtjänat en mer framskjuten position? Är det på tiden att hon placeras jämsides med till exempel Arvid Fougstedt inom den nya sakligheten? / This essay is about the life and artistry of the artist Stina Forssell (1906-1970). As she has been relatively unknown, a biographical accpount of her life from growing up in Uddevalla and continued life and activities in Stockholm is given. The facts have mainly been gathered through interviews of children and grandchildren of friends and relatives. Her artistry is depicted through the description and interpretation og her main subject imageswhich consisted of prtraits, interiors, still lifes and landscapes. Interpretations take place through formal analyses and contextual analyses. Furthermore it is studied in what way Forssell´s personality, and the art and social context influenced her artistry and how her artistry was valued from a gender perspective.    In addition to being a biographical and art study, one of the most important purposes of the essay has been to analyse the art style of Forssell´s art. The result has been that a large part of her most important works can be incorporated into the art direction of the new objectivity. Another important question concerns what position Stina Forssell has in Swedish art history, and why she has been forgotten. Was she yet another one of those woman artists who deserved a more prominent position? Is it about time that she should be placed alongside, for example, Arvid Fougstedt in the art style of the new objectivity?

A journalist’s task is to – in a fair, balanced and objective way – deliver news to the world. But how does it affect a sportswriter’s reporting when he/she has two teams to monitor? Can you still be objective reguarding both teams, or does one team get more attention then the other? The purpose of this study was to examine the objectivity in the reporting of the two bandy teams Bollnäs GIF and Edsbyns IF in the local news paper Ljusnan. Based on different theories of objectivity, I conducted a quantitative content analysis and a qualitative critical discourse analysis of articles written during two Elite League seasons. The result showed a constant slight advantage for Bollnäs GIF before Edsbyns IF. / Journalistens uppgift är att på ett nyanserat, balanserat och objektivt sätt förmedla nyheter till allmänheten. Men hur påverkas rapporteringen för en sportjournalist när man har två lag att rapportera om? Kan man fortfarande vara rättvis och objektiv, eller får det ena laget mer publicitet än det andra? Syftet med den här studien var att undersöka hur objektivt lokaltidningen Ljusnan rapporterat om de två bandylagen Bollnäs GIF och Edsbyns IF. Med utgångspunkt i teorier om objektivitet har jag genomfört en kvantitativ innehållsanalys och en kvalitativ kritisk diskursanalys på artiklar skrivna under två elitseriesäsonger. Resultatet visade, både i den kvantitativa och kvalitativa analysen, på ett konstant litet övertag för Bollnäs GIF.

The purpose of this study is to investigate the view of the ideal of objectivity in sports journalism and other factors that can effect a journalists terms to their journalistic ethic such as the commercialization, investigative journalism and their relationship to their sources. The purpose is further to investigate if these different factors differ on a national- or local level of sports journalism. For this study we have chosen the method of a qualitative interview, where six sports journalists and two news editors are included. The interviews have been deducted with help of an interview guide, which has been used the same way  the journalists that’s been interview.  This particular field of journalism studies is yet to be discovered in a bigger scale. Therefore, this study has used a great bit of earlier research and also three different theories to help us in answering the purpose of the study and our question formulation; News management, Media logic and the Swedish exchange-theory. The result of the study shows that there are some differences in how journalists on a national- and a local newspaper view the importance of investigative journalism, relationships with their sources and how they apply the ideal of objectivity in their role as a journalist. The study also shows that commercialization of the sports industry has an impact on sport journalism were several new actors such as public relation-experts and organizations want to effect the media and “sell” their product to the newspapers.