Search results for "CCO"
showing 10 items of 4678 documents
Organizational information and communication technologies and their influence on communication visibility and perceived proximity
2021
This study investigates the relationships between the use of various organizational ICTs, communication visibility, and perceived proximity to distant colleagues. In addition, this study examines the interplay between visibility and proximity, to determine whether visibility improves proximity, or vice versa. These relationships are tested in a global company using two waves of panel survey data. ESM use increases communication visibility and perceived proximity, while controlling for prior levels of visibility, proximity, and the use of other organizational ICTs. The influence of ESM on network translucence and perceived proximity is generally stronger than the impact of other technologie…
Disclosing Conflict of Interest - Do Experience and Reputation Matter?
2009
In a controlled laboratory experiment, we investigate the effects of disclosing conflicts of interest on the reporting of information providers. First, we replicate the findings of Cain, Loewenstein, and Moore (2005) that such disclosure makes misreporting more likely as it removes moral concerns. Second, we observe that these effects diminish given experience and find, to the opposite, that disclosure reduces bias in auditors' reporting as predicted by economic theory. Third, we identify disclosure of conflicts of interest as a potential impediment to reputation formation.
Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom
2019
Abstract This study was conducted to analyse the influence of auditor and client characteristics on the magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE 100 companies in the UK during the period 2013–2016. A recently introduced standard requires auditors to reveal the main risks faced by the client and to describe how these are addressed in the audit. Our results show that Deloitte, EY and KPMG tend to report fewer entity-level-risk KAM (ELRKAM) than PwC, while KPMG and BDO report fewer account-level-risk KAM (ALRKAM) than PwC. In general, auditors of companies that pay higher audit services fees present more ELRKAM and fewer ALRKAM. Our findings also…
Las cuestiones clave de auditoría esperadas en España: ¿son los auditores previsibles?
2019
La modificación del contenido del informe de auditoria responde a la aplicación de la exigencia impuesta por el art. 5 de la Ley de Auditoria y concretada por la NIA-ES 701 “Cuestiones clave de auditoria” (CCA) (ICAC, 2016). Como novedad se exige al auditor que, atendiendo a su juicio profesional, muestre en el informe los riesgos más significativos de la auditoría de la empresa y las respuestas a esos riesgos. Debido a que dentro del entorno europeo, el Reino Unido ya viene informando de dichos riesgos desde 2013 y que en España todavía no disponemos de los mismos, hemos planteado esta investigación. El objetivo es pronosticar el nivel de CCA que previsiblemente nos encontraremos en España…
Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments
2015
We examine the effects of pressures from client management and the audit firm’s own management control systems (MCS) on auditors’ willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept the client’s aggressive accounting react by increasing the size of the proposed adjustment needed to bring the client’s accounting into conformity with GAAP. However, we find that when client management promotes the jointness of interests they share with the auditor or the audit firm’s MCS focuses the auditor more on client service quality the auditor experiences increased affinity for the client an…
Protectionism through legislative layering: Implications for auditors and investors
2021
AbstractProtectionism is on the rise. Although it tends to be associated with tariffs on imports, governments are increasingly applying other mechanisms to influence international business. Import substitution initiatives have been used to replace purchases from foreign producers with local alternatives. Russia implemented import substitution through legislative layering where layers of regulation created requirements targeting different industries and companies. Following sanctions imposed in 2014 on Russia, the government responded with additional import substitution efforts. We are interested in effects of such measures on the Big 4, global professional service firms, and the choice of a…
Both attention and prediction are necessary for adaptive neuronal tuning in sensory processing
2014
International audience; The brain as a proactive system processes sensory information under the top-down influence of attention and prediction. However, the relation between attention and prediction remains undetermined given the conflation of these two mechanisms in the literature. To evaluate whether attention and prediction are dependent of each other, and if so, how these two top-down mechanisms may interact in sensory processing, we orthogonally manipulated attention and prediction in a target detection task. Participants were instructed to pay attention to one of two interleaved stimulus streams of predictable/unpredictable tone frequency. We found that attention and prediction intera…
Repetition suppression comprises both attention-independent and attention-dependent processes.
2014
International audience; Repetition suppression, a robust phenomenon of reduction in neural responses to stimulus repetition, is suggested to consist of a combination of bottom-up adaptation and top-down prediction effects. However, there is little consensus on how repetition suppression is related to attention in functional magnetic resonance imaging (fMRI) studies. It is probably because fMRI integrates neural activity related to adaptation and prediction effects, which are respectively attention-independent and attention-dependent. Here we orthogonally manipulated stimulus repetition and attention in a target detection task while participants' electroencephalography (EEG) was recorded. In…
Can animation compensate for temporal processing difficulties in deaf people?
2020
International audience; This article addresses the issue of animation as an aid for temporal processing difficulties in deaf people learning the Highway Code. A decision‐making task involving static or animated road situations was performed by 21 deaf and 24 hearing participants. They were confronted with four types of driving situations (overtaking, negotiating roundabouts, highways, and intersections) and had to decide whether or not to proceed. Participants were presented with two different formats (static vs. animated) and two levels of difficulty (simple vs. complex). Results showed that deaf participants had poorer performances in the static condition than hearing participants. Perfor…
Modifying auditory perception with prisms? Aftereffects of prism adaptation on a wide auditory spectrum in musicians and nonmusicians
2021
Prism adaptation consists of pointing to visual targets while wearing prisms that shift the visual field laterally. The aftereffects are not restricted to sensorimotor level but extend to spatial cognition. There is a link between spatial representation and auditory frequency, with an association of low frequencies on the left side and high frequencies on the right side of space. The present study aimed first at evaluating the representation of auditory frequencies on a wide range of frequencies in musicians and nonmusicians. We used the ‘auditory interval bisection judgment’ within three auditory intervals. The results showed a pseudoneglect behavior in pretest in musicians and nonmusician…