5,843 research outputs found

    Learning from others’ deficiencies: How group affiliation and election basis jointly affect auditors’ effective use of inspection feedback

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    Both external and internal inspectors typically select audit engagements to inspect using a risk-based approach (i.e. they pick those they predict are more likely to have deficiencies). While reducing the amount of resources needed to find audit deficiencies, this approach can perversely influence the behavior of non-inspected auditors who read the inspection feedback. Using social identity theory and attribution theory, I predict that auditors’ effective use of inspection feedback depends on whose engagements are inspected (more vs. less closely affiliated auditors) and how the engagements are selected (risk vs. random basis). I predict and find that auditors identify more strongly with the inspected auditors when inspections are risk-based or pertain to more closely affiliated auditors (e.g., same office). This stronger identification triggers defensive attributions, decreasing the perceived value of the report, and reducing the degree to which they employ corrective action that addresses inspector feedback in their own audits. Random selection is more neutral in nature, reducing identification and improving incorporation of inspection feedback, but only when the feedback is for less closely affiliated auditors. Implications for auditors, audit firms, and regulators are discussed.Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2020-05-01The student, Kamber Hetrick, accepted the attached license on 2018-04-13 at 21:05.The student, Kamber Hetrick, submitted this Dissertation for approval on 2018-04-13 at 21:20.This Dissertation was approved for publication on 2018-04-16 at 10:10.DSpace SAF Submission Ingestion Package generated from Vireo submission #12245 on 2018-08-31 at 17:18:40Made available in DSpace on 2018-09-04T20:34:05Z (GMT). No. of bitstreams: 3 HETRICK-DISSERTATION-2018.pdf: 2540373 bytes, checksum: d6f8e09603024a649ee130322704f66f (MD5) Hetrick Dissertation Formatted Corrected.docx: 2807074 bytes, checksum: f822104f555ac262bddb5d4fe03576e6 (MD5) LICENSE.txt: 4211 bytes, checksum: 771a06150e33629701835b6554f30472 (MD5) Previous issue date: 2018-04-16Embargo set by: Seth Robbins for item 107248 Lift date: 2020-09-04T20:34:13Z Reason: Author requested U of Illinois access only (OA after 2yrs) in Vireo ETD systemEmbargo set by: Seth Robbins for item 107248 Lift date: 2020-09-04T20:37:00Z Reason: Author requested U of Illinois access only (OA after 2yrs) in Vireo ETD systemEmbargo set by: Seth Robbins for item 107248 Lift date: 2020-09-04T20:42:08Z Reason: Author requested U of Illinois access only (OA after 2yrs) in Vireo ETD systemU of I Only Restriction Lifted for Item 107248 on 2020-09-05T09:15:26Z

    Do dolphins benefit from nonlinear mathematics when processing their sonar returns?

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    An interview with author Tim Leighton about the paper

    Tim Di Muzio on 'Sabotage'

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    In a series of essays published in 2013 and 2014 on capitaspower.com, political economist Tim Di Muzio explored the concept of ‘sabotage’ as it applies to capitalist power. I recently rediscovered these essays and was so impressed by them that I have reposted them here as a single piece. About the author: Tim Di Muzio is a researcher at the University of Wollongong. He is the author of numerous books, including Debt as power, Carbon capitalism, and The 1% and the Rest of us

    1996-1997 Tim Gautreaux

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    Tim Gautreaux is the author of three novels and two earlier short story collections. His work has appeared in The New Yorker, The Best American Short Stories, The Atlantic, Harper’s, and GQ. After teaching for thirty years at Southeastern Louisiana University, he now lives, with his wife, in Chattanooga, Tennessee. (Photo credit: Randy Bergeron)https://egrove.olemiss.edu/grisham_res/1023/thumbnail.jp

    First person - Tim Petzold

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    First Person is a series of interviews with the first authors of a selection of papers published in Biology Open, helping researchers promote themselves alongside their papers. Tim Petzold is first author on ‘ Connexin 41.8 governs timely haematopoietic stem and progenitor cell specification’, published in BiO. Tim conducted the research described in this article while a PhD student in Julien Bertrand's lab at the Department of Pathology and Immunology, Faculty of Medicine, University of Geneva, Switzerland. He is now a postdoc in the lab of Holger Gerhardt at the Max Delbrück Center for Molecular Medicine in the Helmholtz Association, Berlin, Germany, investigating developmental biology – previously his focus was on how blood stem cells develop and now it has shifted to how the vascular system develops

    Tim Seibles, 40th Annual ODU Literary Festival

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    Tim Seibles is the author of several poetry collections including Hurdy-Gurdy, Hammerlock, Buffalo Head Solos, and Fast Animal, which was a finalist for the 2012 National Book Award. In 2013 he received both the Pen Oakland Josephine Miles Award for poetry and an honorary Doctorate of Humane Letters from Misericordia University for his literary accomplishments. His latest collection, One Turn Around the Sun, has just been released. Tim is the current Poet Laureate of Virginia and is a Professor of English at Old Dominion University where he teaches literature as well as classes in the MFA in writing program

    Tim Seibles, 39th Annual ODU Literary Festival

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    Tim Seibles is the author of several poetry collections including Hurdy-Gurdy, Hammerlock, Buffalo Head Solos, and Fast Animal, which was a finalist for the 2012 National Book Award. In 2013 he received both the Pen Oakland Josephine Miles Award for poetry and an honorary Doctorate of Humane Letters from Misericordia University for his literary accomplishments. His latest collection, One Turn Around the Sun, has just been released. Tim is the current Poet Laureate of Virginia and is a Professor of English at Old Dominion University where he teaches literature as well as classes in the MFA in writing program

    Global Media Ideas - Infinite Pathways to Creative Succes - Tim Chang - Part One.mp4

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    During the X Media Lab: Global Media Ideas summit in June 2011 media and technology writer Brad Howarth conducted interviews with industry experts for Creativeinnovation. This video is part one of Brad Howarth's interview with Tim Chang about his role as Partner at Norwest Venture Partners (Palo Alto). Tim focuses on investments in mobile, gaming, digital media, and also leads Norwest Venture Partners's investment practice in China and Asia-Pacific. Tim shares tips on how to get an introduction to a Venture Capital; the elements of a good pitch and follow-up. And what he looks at when considering a deal - The 3Ts: Team, Traction, Tier 1 co-investors

    2015 MLK Lecture: Tim Wise

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    2015 MLK Series Lecturer, anti-racism author and activist Tim Wise speaks on privilege and the harms of inequity
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