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.

The concept of trust in human relationship has gained much attention over the past decade. The majority of the trust literature focuses on the definition of trust and the development and maintenance of trust. Most scholars agree that trust is developed and maintained through dialogue and socialization, including verbal and nonverbal social cues. The literature suggests that individuals share information and build communities with persons they trust. Within an organizational environment, higher degrees of trust enhance the discovering processes and, ultimately, the ability of groups and organizations to fully function. A "sense of community" is created in environments that encourage open and honest communication among their members. Despite the research supporting a link between socialization, communication, and trust, there is almost no research that specifically addresses the relationship between communication technologies that eliminate face-to-face interaction and organizational trust and sense of community. E-mail, a tool that enables members of an organization to communicate with one another despite differences in time and location, is used by a vast majority of corporations to communicate with its organizational members. While e-mail communication provides many advantages, the literature in this area suggests that this tool may limit the amount of "human moments" at work, which may relate to decreased levels of trust and feelings of community in the workplace. This study was aimed at learning more about this phenomenon. Using a questionnaire developed that included three valid and reliable instruments of trust and sense of community, responses were collected from members of selected teams within a large, international organization to examine the relationships between trust, community, and e-mail communication. Other demographic and organizational data was also collected. Although no relationship was found between e-mail use, organizational trust, and psychological sense of community in the workplace, the results suggest that factors other than communication medium influence feelings of trust and community. Implications of the findings as well as recommendations for practice and future research are provided. / Ph. D.

Within the growing literature on team leadership, there is a lack of understanding which leadership process may be most reflective of intratsk leadership. In study 1, I explored leadership behaviors throughout the operating team's OR tasks and if a shared leadership approach is related to psycho-social attitudes and performance of the team. I also investigate surgical teams' engagement in safety related behaviors and if these are related to the team's workflow disruptions. As an exemplar environment, I chose to observe these dynamics in the operating theater, which is a high-stakes environment that necessitates the team to use both technical and non-technical skills. In study 2, I investigate whether a brief targeted leadership coaching sessions with residents in a simulated environment results in different (increase or decrease) leadership behaviors at an interval of 6 months. Multiple hypothesized models were tested in Study 1. The results of model 1 show that psychological safety and team trust are significantly correlated to each other (r=.704, p= <.001). The results show that psychological safety (β= -.505 p=.049) is related to performance (time of patient on bypass), while team trust (β= .177 p=.303) does not predict performance. The results of model 2 show that more extensive shared leadership behaviors are not significantly correlated with psychological safety (r=.087 p=.250) and performance (r=-.085, p =.295); however, the results show that there is a significant correlation with shared leadership and team trust (r=.260 p =.023), indicating that a more extensive shared leadership approach is related to higher team trust in a surgical team. The results of model 3 show that the length of the time-out (a safety critical behavior) does not mediate the relationship between perceptions of the usefulness of the time-out and frequency with which the circulating nurse leaves the operating room (OR). However, there is a strong relationship between the perceptions of the time-out and the number of times the circulating nurse leaves the OR (β = -.425, p<.001), indicating that for every unit increase in the perceptions of the usefulness of the time-out, the nurse leaves the OR .45 fewer times. In study 2, a paired sample t-test was conducted to understand if leadership behaviors post-coaching session are more frequent than pre-coaching session. The results show that there is no significant difference in the frequency of leadership behaviors at time 1 (M =.113, SD=.040) and the leadership behaviors at time 2 (M= .127, SD= .041); t (6)= -1.216, p = .270. / Doctor of Philosophy / Within the growing literature on team leadership, there is a lack of understanding which leadership process may be most reflective of intratsk leadership. In study 1, I explored leadership behaviors throughout the operating team's OR tasks and if a shared leadership approach is related to psycho-social attitudes and performance of the team. I also investigate surgical teams' engagement in safety related behaviors and if these are related to the team's workflow disruptions. As an exemplar environment, I chose to observe these dynamics in the operating theater, which is a high-stakes environment that necessitates the team to use both technical and non-technical skills. In study 2, I investigate whether a brief targeted leadership coaching sessions with residents in a simulated environment results in different (increase or decrease) leadership behaviors at an interval of 6 months. Multiple hypothesized models were tested in Study 1. The results of model 1 show that psychological safety and team trust are significantly correlated to each other. The results show that psychological safety is related to performance (time of patient on bypass), while team trust does not predict performance. The results of model 2 show that more extensive shared leadership behaviors are not significantly correlated with psychological safety and performance; however, the results show that there is a significant correlation with shared leadership and team trust, indicating that a more extensive shared leadership approach is related to higher team trust in a surgical team. The results of model 3 show that the length of the time-out (a safety critical behavior) does not mediate the relationship between perceptions of the usefulness of the time-out and frequency with which the circulating nurse leaves the operating room (OR). However, there is a strong relationship between the perceptions of the usefulness of the time-out and the number of times the circulating nurse leaves the OR, indicating that for every unit increase in the perceptions of the usefulness of the time-out, the nurse leaves the OR .45 fewer times. In study 2, a paired sample t-test was conducted to understand if leadership behaviors post-coaching session are more frequent than pre-coaching session. The results show that there is no significant difference in the frequency of leadership behaviors at time 1 and the leadership behaviors at time 2.

Traditionally, security has been conceptualized as rules, locks, and passwords. More recently, security research has explored how people interact in secure (or insecure) ways in part of a larger socio-technical system. Socio-technical systems are comprised of people, technology, relationships, and interactions that work together to create safe praxis. Because information systems are not just technical, but also social, the scope of privacy and security concerns must include social and technical factors. Clearly, computer security is enhanced by developments in the technical arena, where researchers are building ever more secure and robust systems to guard the privacy and confidentiality of information. However, when the definition of security is broadened to encompass both human and technical mechanisms, how security is managed with and through the day-to-day social work practices becomes increasingly important. In this dissertation I focus on how sensitive information is collaboratively managed in socio-technical systems by examining two domains: childcare centers and physicians' offices. In childcare centers, workers manage the enrolled children and also the enrolled child's personal information. In physicians' offices, workers manage the patients' health along with the patients' health information. My dissertation presents results from interviews and observations of these locations. The data collected consists of observation notes, interview transcriptions, pictures, and forms. The researchers identified breakdowns related to security and privacy. Using Activity Theory to first structure, categorize, and analyze the observed breakdowns, I used phenomenological methods to understand the context and experience of security and privacy. The outcomes from this work are three themes, along with corresponding future scenarios. The themes discussed are security embodiment, communities of security, and zones of ambiguity. Those themes extend the literature in the areas of usable security, human-computer interaction, and trust. The presentation will use future scenarios to examine the complexity of developing secure systems for the real world. / Ph. D.

Decisions made under risk have been primarily studied within economic contexts (Platt & Huettel, 2008). This has led to the development of sound methods and models for studying risky choice behavior (Rangel, Camerer & Montague, 2008). In particular, these models are helpful for estimating how much risk an individual is willing to tolerate. However, there may be a limit in the extent to which we can generalize these estimations, in that economic models do not take into account the underlying social preferences that often guide decision makers (Fehr & Camerer, 2007; Fehr & Schmidt, 2004). This suggests that an individual's propensity for risk may be different depending on social or non-social information present within the environment (Bohnet, Greig, Herrmann & Zeckhauser, 2008). The present study aimed to: (i) assess how risk preferences may differ across social and non-social contexts; (ii) identify common and distinct neural correlates of social and non-social risk; and (iii) determine neural characteristics associated with individual sensitivities to social and non-social risk. Subjects (N=30) played an adaptation of the Trust Game while their blood-oxygen-level-dependent response was monitored using functional magnetic resonance imaging. Differences in risk preferences across social and non-social conditions as well as neuroimaging correlates of social and non-social risk will be discussed. / Master of Science

Because cognitive categories associated with the evaluation of a working relationship are stable at times, yet dynamic under specific conditions, understanding leader-member exchange (LMX) and identifying cognitive correlates associated with exchange quality is perplexing (Foti, Knee & Backert, 2008). The purpose of this study was to investigate how congruence between a leader's and follower's leader and follower prototypes affects the quality of the leader-member exchange relationship as assessed by each partner in the dyadic pair. Leaders and followers in 68 dyadic pairs performed a series of tasks in a laboratory setting. Multiple assessments of liking and trust for each other, as well as LMX quality from their perspective were made. Congruence on leader prototypes significantly predicted follower assessed LMX; followers' liking and trust for leaders fully mediated this relationship. In addition, congruence on follower prototypes significantly predicted leader assessed LMX; leaders' liking for followers fully mediated this relationship. These results emphasize the reciprocal nature of LMX relationships. Practical implications of having high quality LMX include, but are not limited to, higher satisfaction and commitment, less conflict, and higher performance ratings. / Master of Science

Prior literature has identified several simultaneously occurring trends: namely, sharply intensifying negative partisanship, partisan patterns of media trust, increasingly partisan content on cable news networks, and increased viewership of these networks. A large portion of this literature, as well as journalistic research, has predominantly focused on individuals' consumption, rather than trust, of particular political media sources. I explore to what degree the nature of how individuals are consuming partisan media (be it trustingly, skeptically, etc.) plays a role in the relationship between partisan media consumption and partisan sentiment. Using OLS regression models across three ANES samples, I test the relationship between individuals' viewership and trust levels of particular partisan cable news sources (Fox News and MSNBC) and corresponding partisan sentiment, taking into account individuals' own partisan leanings. I find those who consume like-minded partisan media to express more partisanship (both for their own political group and against the other). I additionally find that trust, as opposed to just viewership, of these partisan networks correlates strongly with partisan sentiment. In light of these findings, I conclude that future research on this topic should more clearly distinguish between trust and viewership of political media. / Master of Arts / Over the last two decades, surging mass political polarization has occurred simultaneously with a strikingly more segmented and increasingly partisan news media landscape. A large portion of research on this topic, both academic and journalistic, has focused exclusively on individuals' viewership or consumption levels of particular media sources. Relying solely on consumption does not take into account the trust levels that individuals have in what they are consuming. In this study, I explore to what degree the nature of how individuals are consuming partisan media (be it trustingly, skeptically, etc.) plays a role in the relationship between partisan media consumption and partisan feelings. Utilizing multiple American National Election Studies samples, I test the relationship between individuals' viewership and trust levels of particular partisan cable news sources (Fox News and MSNBC) and corresponding partisan sentiment, taking into account individuals' own partisan leanings. I find those who consume like-minded partisan media (Republicans watching Fox News and Democrats watching MSNBC) to express increased levels of partisanship - both for their own political group and against the other. I additionally find a strong relationship between individuals' trust, as opposed to just viewership, of these partisan networks and their own partisan feelings. In light of these findings, I conclude that future research on this topic should more clearly distinguish between trust and viewership of political media.

The present study seeks to advance understanding of intragroup trust and team diversity. The dynamic interrelationships between intragroup trust, information sharing, and performance were examined over feedback cycles in interdisciplinary and homogeneous teams. In a three-hour lab session, participants completed a management simulation task in teams of four. Performance feedback was administered and process variables were measured periodically throughout the task. Several hypotheses were posed predicting differences between team type as well as the dynamic influence of performance feedback on the nature of trust. Findings both add to knowledge about the development of trust as well as point to future research directions. Although trust displayed an overall positive linear trend independent of team type, Cycle 1 performance feedback contributed to the trust trajectory. Additionally, considerations for operationalizations of information sharing and team performance are discussed in light of findings. / Master of Science

Since its inception in 2009, Blockchain (i.e., the underlying technology of cryptocurrencies) has sparked new potential to question the fundamental nature of things such as money and intermediaries. At the very core of this technology is a new type of trust embedded in the design of the information system that enables its functionality. Public Blockchain applications (e.g., Bitcoin) are examples of Semi-Autonomous Information Systems. Semi-Autonomous Information Systems are information systems that humans and algorithms jointly control. Trust in public Blockchain applications is produced through a decentralized network of actors transacting under an algorithmic authority – a new type of trust in Semi-Autonomous Information Systems. This study followed the information systems design method to develop a design theory that explains the process of designing trustworthy Semi-Autonomous Information Systems. The proposed design theory includes decentralization and algorithmic authority as new factors in building users’ trust in Semi-Autonomous Information Systems. As the IS literature lacks scales for these two factors, new decentralization and algorithmic authority scales were developed and validated following established guidelines. Following an extensive literature review, ten inductive interviews with subject-matter experts were conducted during the conceptualization phase. The initial measurement items list for these scales was evaluated and refined through 12 more interviews with qualified raters and a subsequent survey study of 126 MBA students to establish content validity for the proposed new items. Two independent samples, 200 participants each, were used during the exploratory and confirmatory analyses to validate the new scales. Then, the two new scales of decentralization and algorithmic authority were tested as part of a new trust model. The proposed model includes decentralization and algorithmic authority as two new cognitive-based trust factors. The model also includes perceived control and sense of community as two types of emotional-based trust. The pre-established factors of structural assurance, users’ trust beliefs in actors, and calculative-based trust are also included in the model. The model was empirically validated through a quantitative survey study of 450 Bitcoin users. The proposed design theory, two new scales, and the new trust model provide significant implications for theory and practice in this area. / Thesis / Candidate in Philosophy

Academia and industry both report benefits to forming and maintaining collaborative research partnerships. As organizations come together to participate in these partnerships, each brings their own set of operational norms and strategic goals. Some of these norms and goals are complementary, but others can be conflicting. University-industry research partnerships (UIRPs) in particular are susceptible to conflicts for at least four major reasons: 1) there are strategic differences in the purposes of industry and academia that can result in misalignment of goals and unrealistic expectations; 2) each organization has different operational norms and discord can arise from misunderstandings among participants; 3) many UIRPs function as virtual teams and are susceptible to miscommunication that arises when face-to-face communications are missing; and, 4) UIRPs are knowledge-based organizations meaning that their primary purpose is to translate research into applicable technology that is a largely intangible process and therefore, difficult to manage. The conflicts that can arise from these misalignments, misunderstandings, miscommunications, and mismanagement can deteriorate trust and can become detrimental to a partnership. Trust has been cited as being a factor in adequately addressing conflict and reducing the potentially detrimental effects of each characteristic. This makes the need to proactively cultivate trusting relationships in UIRPs critical. The purpose of this study was to empirically investigate the role of trust in university-industry research partnership performance. The study was designed as a convergent parallel mixed methods research design utilizing an online questionnaire administered to boundary role spanning academic and industry UIRP participants for the quantitative study and interviews of the academic-industry leadership teams for the qualitative study. Following independent analyses of each study, an integrative discussion of the results of both studies more holistically described the role of trust in UIRPs. The research results enhance our understanding of the role of trust in UIRPs and suggest empirically-based guidelines for managing trust and sustaining positive, long-term UIRP performance. / Ph. D.