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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

The Influence of a Client Preference on Auditor Judgment: An Investigation of Temporal Effects and Client Trustworthiness

Jenkins, James G. Jr. 03 April 1998 (has links)
The purpose of this dissertation is to investigate auditors' judgments and decisions in the presence of an explicitly stated client preference. This investigation considers two factors. First, the temporal placement (i.e., timing) of the client preference is varied to allow for an examination of differential effects associated with the receipt of an early client preference and a late client preference. Second, client trustworthiness is varied so that participants may have a basis upon which to evaluate the client's representations (i.e., preferences). Practicing auditors, who were either managers or senior managers at a national accounting firm, participated in the study by completing two audit tasks in which the two factors were manipulated. Findings indicate that explicitly stated client preferences resulted in significantly different decision processes, but did not significantly influence auditors' judgment processes. However, further analysis indicated that there was no significant client preference (CP) effect observed for auditors' final decisions. Therefore, it appears that the influence of the client's preference was transitory. Taken together, these findings suggest that the CP did not result in a loss of auditors' objectivity. Auditors' judgments and decisions were sensitive to the client's relative trustworthiness. This finding suggests that auditors are responsive to a client's credibility when evaluating the client's representations. This result is expected given since generally accepted auditing standards require auditors to consider a source's credibility. However, it is surprising that auditors' evidence evaluation efforts were not differentially sensitive to the client's trustworthiness. Such a finding may indicate that the participating auditors' evidence evaluation efforts are more influenced by firm policy than individual judgment. / Ph. D.
2

Do Preferences of Performance Feedback Matter

Perdeep Singh Sidhu, Samantha Kaur Sidhu 05 1900 (has links)
Feedback is discussed in many disciplines. In behavior analysis, it has been discussed in terms of its functions, many coming to different conclusions. The present study evaluated whether therapists' preferred temporal and format of feedback shifted or changed during acquisition or maintenance of skills implementing a tact program using a token economy system after a brief exposure to all possible feedback combinations. Three participants completed a questionnaire before they were exposed to a feedback sampling phase and preferred feedback phase. Preferred way of recieving feedback was asked at the beginning of each session. Two out of three participants switched preferences after achieving mastery of task. Task mastery may make feedback delivered at the end of a session more desirable while task acquisition may make feedback delivered at the end of a trial more valuable. Limitations and future research were discussed.

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