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The Effect of Auditor Knowledge on Information Processing during Analytical Review
Auditors form judgments by integrating the evidence they gather with information stored in memory (knowledge). As they acquire experience, auditors have the opportunity to learn how different patterns of evidence are associated with particular audit problems. Research in experimental psychology has demonstrated that individuals with task-specific experience can match the cues they encounter with patterns they have learned, and form judgments without consciously analyzing the individual cues. Accounting researchers have suggested that auditors develop judgment templates through task-specific experience, and that these knowledge structures automatically provide decisions in familiar situations. I examined whether auditor knowledge leads to reliance on judgment templates. To test this thesis, I synthesized a theoretical framework and developed research hypotheses that predict relationships between task-specific experience (my surrogate for knowledge) and (1) measures of cognitive effort, (2) accuracy of residual memory traces, and (3) performance with respect to identifying potential problems. To test these predictions, I provided senior auditors with comprehensive case materials for a hypothetical client and asked them to use analytical procedures to identify potential audit problems. Subjects acquired information and documented their findings on personal computers using software that I developed to record their activities.
Date:
February 1995
Creator:
O'Donnell, Ed
Object Type:
Thesis or Dissertation
System:
The UNT Digital Library
A Training Seminar in Human Relations and a Personality Trait Study of Internal Auditors
Little research has been done on the personality of internal auditors. However, there does exist a negative stereotype. They are seen as hostile and unsympathetic. The purpose of this research was to see if the negative stereotype was indeed true and to see if undesirable behavior could be changed through training.
Date:
February 1983
Creator:
Bull, Dennis L. (Dennis Lee)
Object Type:
Thesis or Dissertation
System:
The UNT Digital Library
Doctoral Recital: 2007-02-15 - Hooshik Hwang, piano
Recital presented at the UNT College of Music Concert Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree
Date:
February 15, 2007
Creator:
Hwang, Hooshik
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Lecture Recital: 2019-02-17 – Casey Goldman, trumpet
Lecture recital presented at the UNT College of Music Choir Room in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 17, 2019
Creator:
Goldman, Casey
Object Type:
Video
System:
The UNT Digital Library
Doctoral Lecture Recital: 2017-02-21 – Brock Johnson, baritone
Lecture recital presented at the UNT College of Music Recital Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 21, 2017
Creator:
Johnson, Brock
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Lecture Recital: 2017-02-22 – Wen-Ling Shih, double bass
Lecture recital presented at the UNT College of Music Recital Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 22, 2017
Creator:
Shih, Wen-Ling
Object Type:
Sound
System:
The UNT Digital Library
The Relationships Among Self-Esteem, Marital Communication, and Marital Adjustment
This investigation seeks to determine the correlations among the three factors of self-esteem, marital communication and marital adjustment to determine if these factors are evidenced similarly in the marital system, and to determine if their relationships are consistent among a wide range of marriages. In addition, several demographic variables are isolated in order to determine their influence on the three factors under investigation. Based on the findings of the study, it was concluded that marital adjustment is dependent on married individuals' level of self-esteem and the ability to communicate effectively. It was also concluded that when there is a high level of either self-esteem, marital communiation, or marital adjustment, the other factors will also be at a high level. In addition, the consistency of the relationships among marital adjustment, marital communication, and self-esteem apparently transcend demographic factors.
Date:
February 1980
Creator:
Carter, Warren Leslie
Object Type:
Thesis or Dissertation
System:
The UNT Digital Library
Doctoral Recital: 2017-02-11 – Brandi Estwick, mezzo-soprano
Recital presented at the UNT College of Music Voertman Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 11, 2017
Creator:
Estwick, Brandi
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2017-02-11 – Kristen Sullivan, soprano
Recital presented at the UNT College of Music Voertman Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 11, 2017
Creator:
Sullivan, Kristen
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2017-02-19 – Leanne Scaggs, soprano
Recital presented at the UNT College of Music Voertman Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 19, 2017
Creator:
Scaggs, Leanne
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2007-02-26 - Jason Dovel, trumpet and cornet
Recital presented at the UNT College of Music Concert Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree
Date:
February 26, 2007
Creator:
Dovel, Jason
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2014-02-08 - Saule Garcia, piano and Jennifer Glidden, soprano
Recital presented at the UNT College of Music Recital Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 8, 2014
Creator:
Garcia, Saule & Glidden, Jennifer
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2014-02-09 – John O'Neal, percussion
Recital presented at the UNT College of Music Voertman Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 9, 2014
Creator:
O'Neal, John
Object Type:
Video
System:
The UNT Digital Library
Doctoral Recital: 2012-02-14 - J.D. Burnett, conductor
Recital presented at the UNT College of Music Voertman Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 14, 2012
Creator:
Burnett, J.D.
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2012-02-20 - Wes Corey Moore, baritone
Recital presented at the UNT College of Music Recital Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 20, 2012
Creator:
Moore, Wes Corey
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2015-02-09 – Alexander Richards, saxophone
Recital presented at the UNT College of Music Voertman Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 9, 2015
Creator:
Richards, Alexander
Object Type:
Video
System:
The UNT Digital Library
Doctoral Recital: 2011-02-10 - Corey Trahan, tenor
Recital presented at the UNT College of Music Voertman Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 10, 2011
Creator:
Trahan, Corey
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2015-02-13 – Alicia Wallace, soprano
Recital presented at the UNT College of Music Voertman Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 13, 2015
Creator:
Wallace, Alicia
Object Type:
Video
System:
The UNT Digital Library
Doctoral Recital: 2015-02-13 - Alicia Wallace, soprano
Recital presented at the UNT College of Music Voertman Hall.
Date:
February 13, 2015
Creator:
Wallace, Alicia
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2015-02-09 - Brock Johnson, baritone
Recital presented at the UNT College of Music Voertman Hall.
Date:
February 9, 2015
Creator:
Johnson, Brock
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2014-02-21 - John Garst, tenor
Recital presented at the UNT College of Music Voertman Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree.
Date:
February 21, 2014
Creator:
Garst, John Dee
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2011-02-22 - Graduate Recital Choir
Recital presented at the UNT College of Music Voertman Hall in partial fulfillment of the Doctor of Music Arts (DMA) degree.
Date:
February 22, 2011
Creator:
UNT Graduate Recital Choir
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2007-02-26 - Kellie Quijano, clarinet
Recital presented at the UNT College of Music Recital Hall in partial fulfillment of the Doctor of Musical Arts (DMA) degree
Date:
February 26, 2007
Creator:
Quijano, Kellie
Object Type:
Sound
System:
The UNT Digital Library
Doctoral Recital: 2007-02-19 - Ellis Hampton, percussion
Recital presented at the UNT College of Music Recital Hall in fulfillment of the Doctor of Music Arts (DMA) degree
Date:
February 19, 2007
Creator:
Hampton, Ellis
Object Type:
Sound
System:
The UNT Digital Library