Projecting sample misstatements to audit populations: theoretical, professional, and empirical considerations

Article Abstract:

Simulation studies were conducted to study the theoretical, professional and empirical implications of auditing decisions based on the isolation or projection of sampling errors in an audit population. Results show that some conditions call for the use of a biased estimator, considering its ability to exclude errors under conditions of compromised sample size or frequencies of error in accounting populations. Results also show a propensity of auditors to rely on containment information when choosing to project based on compromised audit population.

Research and Development in the Physical, Engineering, and Life Sciences, Statistics, Decision-making, Models, Decision making, Auditing, Statistical sampling, Sampling (Statistics), Statistics (Mathematics)

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Testing the interaction effects of task complexity in computer training using the social cognitive model

Article Abstract:

This study of training method effectiveness for computer training found that behavior modeling is better than lecture-based training when tasks are complex. The study, based upon a sample of 249 students at a large state university, also found that computer self-efficacy has a greater positive effect on performance with high-complexity tasks than with simpler tasks. Several diagrams illustrate the modified social Cognitive theory framework used for the study.

Employee Training, Computers, Digital computers, Study and teaching, Learning

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An investigation of localization as an element of cognitive fit in accounting model representations

Article Abstract:

This study of accounting systems found that for effective cognitive fit, or the correspondence between task and data representation, the linkages of relevant objects are critical. The study worked with two accounting systems, Debit-Credit-Account (DCA) and Resources-Events-Agents (REA). The data representations may include tables, graphs, maps, or schematics.

Accounting

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