Judgment Performance Research Articles

Does considering key audit matters affect auditor judgment performance?

This study examines the impact of considering key audit matters (KAM) on auditor judgment performance. This study uses a 2×2 between-subjects experiment based on a goodwill impairment testing case with 73 auditors. The two independent variables KAM consideration (present vs. absent) and client pressure (high vs. low) are manipulated. As dependent variables, skeptical judgment and action as different facets of auditor judgment performance are used. The results suggest that auditors exhibit significantly less skeptical judgment when KAM consideration is present than when KAM consideration is absent. This implies that, when considering KAM, auditors are more willing to acquiesce to their clients’ desired accounting treatments due to moral licensing. By showing that KAM consideration leads to less skeptical judgment, it can be documented that the new KAM reporting requirement, intended to improve the communicative value of the auditor’s report for users (IAASB, 2012), comes at the expense of auditor judgment performance. As in every experiment, the risk that the results are case-specific has to be acknowledged.

The effects of psychological factors on the performance of independent auditors in Iran

The aim of the present study is to evaluate the effect of psychological factors on Iranian independent auditors. The statistical population of this study includes Iranian independent auditors in 2017. The required data were easily available concerning the sample size and data were gathered from 200 subjects using the systematic elimination and maximum access methods. In this paper, surveying analysis based on questionnaire is employed, which are derived by Bar-on (2000), Scherer (1982), and Amram and Dryer (2007) and edited and localized according to the terms of the present study. The results of correlation coefficient and simple and multiple regression model indicated that self-esteem, accountability pressure, self-efficacy, and spiritual intelligence contributes to the increase of efficiency in auditors, but emotional intelligence did not influence the efficiency of auditors. These results explore the importance of social cognitive elements in investigating variations in audit judgment performance for audit judgment tasks with different types of characteristics. The incorporation of individual psychological differences as explanatory variables in audit literature studies may provide a better understanding of auditors’ judgment and decision making processes in developing economies which is not taken into full consideration in auditing and accounting literature.

Investigating the effects of cultural-mindset priming on evaluation of job performance behaviors

Recent reviews of performance evaluation process and practices indicate that there is substantial variability in the structure and formalization of performance evaluations in organizations across cultures and call for further exploration of the role of cultural variables on the performance evaluation process. In the current study, we use self-construal priming procedures to evaluate the effects of cultural mindset on the performance evaluation process. Specifically, the effects of independent (individualistic) and interdependent (collectivistic) mindset priming on relative importance given to performance behaviors when making judgments of overall job performance was investigated. Participants first completed either independent (n = 87) or interdependent (n = 87) priming tasks by circling either I/me/my or we/us/our in a paragraph of text. Following this, they completed a managerial role-play exercise in which they read employee performance vignettes (manipulated on task, citizenship and counterproductive performance behaviors) and rated the overall performance of each employee. Rater policies were captured using regression analyses and relative weights placed on each performance behavior were computed. Results suggest that when making judgments of overall performance, as compared to raters primed with interdependence, raters primed with independence placed less weight on citizenship behaviors and higher weights on counterproductive performance behaviors. No significant differences were observed in the weights placed on task performance behaviors. Study limitations and implications for research are discussed.

Confidence in performance judgment accuracy: the unskilled and unaware effect revisited

Since its introduction in the late 1990s, the unskilled and unaware effect motivated several further studies. As it stands, low-performing students are assumed to provide inaccurate and overconfident performance judgments. However, as research with second-order judgments (SOJs) indicates, they apparently have some metacognitive awareness of this. The current study with 266 undergraduate students aimed to provide in-depth insights into both the reasons for (in)accurate performance judgments and the appropriateness of SOJs. We implemented a general linear mixed model (GLMM) approach to study item-specific performance judgments in the domain of mathematics at the person and item level. The analyses replicated the well-known effects. However, the GLMM analyses revealed that low-performing students’ lower confidence apparently did not indicate subjective awareness, given that these students made inappropriate SOJs (lower confidence in accurate than in inaccurate judgments). In addition, students’ self-generated explanations for their judgements indicated that low-performing students have difficulties recognizing that they possess topic knowledge to solve an item, whereas high-performing students struggle with admitting that they do not know the answer to a question. In sum, our results indicate that students at all performance levels have some metacognitive weaknesses, which, however, occur subject to different judgment accuracy.

Metacognitive Monitoring of Text Comprehension: An Investigation on Postdictive Judgments in Typically Developing Children and Children With Reading Comprehension Difficulties.

The ability to assess and monitor one’s own understanding of a written text is fundamental for learning and academic achievement. In the current paper, postdictive monitoring of text comprehension (i.e., the ability to judge the accuracy of responses previously given to a reading comprehension test) was investigated in both typically developing (TD) children and children with reading comprehension difficulties. Children from primary school (3rd to 5th grade) and secondary school (6th to 8th grade) participated in the study (N = 245). They were administered standardized tasks for reading comprehension, in which they had to read two texts and answer 12 multiple-choice questions after each text; subsequently, they had to provide postdictive judgments evaluating their performance: for each answer they had to select whether they judged it as correct, incorrect or whether they were uncertain. Two scores were calculated: Bias score, indicating the difference between metacognitive judgments of accuracy and actual performance; and Accurate estimation, indicating the sum of correct answers judged as “correct” and incorrect answers judged as “incorrect.” Results showed that primary school children were more overconfident than secondary school children and made fewer Accurate estimations especially for “correct” responses. Furthermore, the consideration of a group of children with reading comprehension difficulties showed that these failures are linked to worse metacognitive monitoring ability of comprehension performance in comparison not only to age-matched controls but also to the TD group of third-graders. Implications for learning and achievement are discussed.

CO2 Capture in Metal–Organic Framework Adsorbents: An Engineering Perspective

AbstractCO2 emission has raised worldwide concerns because of its potential effects on climate change, species extinction, and plant nutrition deterioration. Metal–organic frameworks (MOFs) are one class of crystalline adsorbent materials that are believed to be of huge potential in CO2 capture applications because of their advantages such as ultrahigh porosity, boundless chemical tunability, and surface functionality over traditional porous zeolites and activated carbon. In terms of chemistry, there are already many studies devoted to the synthesis of new functional MOFs. Some of the synthesized MOFs have been evaluated for CO2 capture at laboratory‐scale. Several reviews have been published on this topic, but mainly from a chemistry and materials point of view. In this review, the authors focus on the engineering perspective on this topic, with emphases on material evaluation, performance judgment, and process design to address the engineering issues of these materials to be used as adsorbents in industrial CO2 capture. The current engineering evaluation approaches for MOFs are summarized, in a manner that could also be applied to other adsorbent materials.

The role of audience familiarity and activity outcome in children's understanding of disclaimers.

Disclaimers are used prior to expected poor performance to protect the individual from being evaluated negatively by the audience (Lee et al., 1999, Personality and Individual Differences, 26, 701). In this study, 8‐, 11‐, and 14‐year‐olds (N = 147) heard stories of a protagonist telling a familiar or unfamiliar peer that they did not think that they would perform well today, followed by either no disclaimer or a disclaimer and the activity outcome. Children judged how the audience would rate the protagonist's typical performance and character, and judged their response motivation. Children judged that familiar audiences would be more positive about typical performance and character than unfamiliar audiences; this varied depending on disclaimer use and participant sex. Further, children's typical performance judgements were more positive when the outcome was negative if a disclaimer was offered, with older children recognizing the self‐presentational motivation in these conditions. Results are explored in relation to children's understanding of disclaimers. Statement of contribution What is already known on this subject? By 10 years, children understand the mitigating function of a disclaimer.Audience characteristics (age and familiarity) affect children's self‐presentation judgements.Children have difficulty understanding why someone would disclose negative information of the self. What the present study adds From 11 years showed an understanding of the self‐presentational (SP) function of disclaimers.The disclaimer's mitigating function was only found when the activity outcome was negative.More positive judgements with familiar peers, but more SP justifications with unfamiliar peers.

A Reliability-Based Consensus Model for Multiattribute Group Decision-Making with Analytically Evidential Reasoning Approach

Expert reliability is the ability to make unmistakable evaluations on attributes for the performance of an alternative in multiattribute group decision making (MAGDM). It has a significant effect on the group consensus calculation and group decision-making; unfortunately the reliability has not been considered in the consensus-reaching model yet. This study focuses on providing a reliability-based consensus model for MAGDM with analytically evidential reasoning (analytical ER for short) approach. The basic probability assignment (BPA) function which can be discounted by expert reliability is introduced to describe the performance judgments of each expert, by combining which of the group judgments could be determined with analytical ER rule. Then the consensus degrees of three levels (attribute level, alternative level, and expert level) are defined by Jousselme distance to identify the experts who should revise their judgments and point out revised suggestions, based on which a decision-making method within interaction is proposed to determine the effective BPA functions of all experts and make final decision-making. Finally, a numerical case study is carried out to illustrate the effectiveness of the method.

Resilience of and recovery strategies for weighted networks.

The robustness and resilience of complex networks have been widely studied and discussed in both research and industry because today, the diversity of system components and the complexity of the connection between units are increasingly influencing the reliability of complex systems. Previous studies have focused on node failure in networks, proposing several performance indicators. However, a single performance indicator cannot comprehensively measure all the performance aspects; thus, the selected performance indicators and recovery strategies lack consistency with respect to the targeted complex systems. This paper introduces a novel stress–strength-balanced weighted network model based on two network transmission hypotheses. Then, with respect to different concerns of the complex network, we propose two modified network performance measurement indicators and compare these indicators in terms of their trends in the attack process. In addition, we introduce several network recovery strategies and compare their efficiencies. Our findings are as follows: (1) The evaluation and judgment of the network performance depend on the performance measurement indicators we use. (2) Different recovery strategies exhibit distinct efficiencies in recovering different aspects of network performance, and no strategy exists that can improve all the network performance aspects simultaneously. (3) The timing of the recovery is proved to have a deep influence on the cost and efficiency of network recovery; thus, the optimal recovery strategy for a damaged network varies with the extent of the damage. From the results of the simulation of the attack-recovery process, we conclude that while defining and analyzing complex network models, we should adjust our network topology, weight assignment, and performance indicators in accordance with the focal characteristics of complex systems so that we can use the network model to build robust complex systems and efficient logistics and maintenance strategies.

Sight-over-sound judgments of music performances are replicable effects with limited interpretability.

Virtuosi impress audiences with their musical expressivity and with their theatrical flair. How do listeners use this auditory and visual information to judge performance quality? Both musicians and laypeople report a belief that sound should trump sight in the judgment of music performance, but surprisingly, their actual judgments reflect the opposite pattern. In a recent study, when presented with 6-second videos of music competition performers, listeners accurately guessed the winners only when the videos were muted. Here, we successfully replicate this finding in a highly-powered sample but then demonstrate that the sight-over-sound effect holds only under limited conditions. When using different videos from comparable performances, in a forced-choice task, listeners' judgments were at or below chance. And when differences in performance quality were made clearer, listeners' judgments were most accurate when they could hear the music—without audio, performance was at chance. Sight therefore does not necessarily trump sound in the judgment of music performance.

Factors Affecting Student Time to Examination Completion

Objective. To investigate factors (prior or current knowledge, metacognitive accuracy, and personality) that might impact the time it takes students to complete an examination. Methods. On the final examination, the time to complete the examination was recorded. Prior to the course, students completed the five-factor personality assessment. During the semester, students completed four cumulative assessments that included prospective judgments of performance to improve their metacognitive accuracy. Measures of metacognitive accuracy were calculated from the difference between the students' prospective judgments of performance and their actual assessment performance for the final examination. Two weeks prior to the final examination, students completed a cumulative assessment, which served as prior knowledge; this was similar in content to the final examination. Results. The time to complete the final examination was significantly negatively correlated with examination score and positively correlated with Agreeableness, and degree of metacognitive bias. However, only current knowledge (β=-.35) and Agreeableness (β=.12) predicted the time to complete the final examination. These two factors explained about 14% of the variability in completion times. Examining the scale for the time to complete the examination, there were some regional differences between the slowest, intermediate and fastest completers. Conclusion. Current knowledge and to a lesser extent, pro-social behavior (agreeableness) influenced examination completion time. Metacognitive accuracy had limited predictability in time to complete the examination.

Audit Judgment Performance: The Effect of Performance Incentives, Obedience Pressures and Ethical Perceptions

Audit Judgment Performance: The Effect of Performance Incentives, Obedience Pressures and Ethical Perceptions

문장의 문법성이 한국어 학습자의 문법성 판단 과제 수행과 자각에 미치는 영향

문장의 문법성이 한국어 학습자의 문법성 판단 과제 수행과 자각에 미치는 영향

Improving calibration over texts by providing standards both with and without idea-units

ABSTRACTThis study aims at improving calibration accuracy, which is the match between estimated performance and actual performance. In our experiment, one hundred and twenty-seven university students read texts and learned definitions. The students recalled these definitions during a test and made performance judgements. After recalling their definitions half of the students received full-definition standards, stating what the correct definition should have been. The other half of the students received idea-unit standards: The correct definition was parsed into units that had to be present. Providing standards improved calibration accuracy not only on current texts, but also on new, subsequent texts. Especially the calibration of low performing students benefitted from receiving both idea-unit and full-definition standards. Furthermore, over multiple texts, students who received idea-unit standards benefitted more than students receiving full-definition standards. This study is among the first to show the effect of standards on calibration on new texts and underscores the importance of self-testing.

The Role of Item-Specific Information for the Retrieval Awareness of Performed Actions.

Research on action memory has been pursued for more than 30 years, but it is still unclear what drives the recollection process of performed actions. In this study, we used the remember/know paradigm and designed two experiments to examine the relation between item-specific processing and retrieval awareness of subject-performed tasks (SPT). The results showed that SPT allows remember responses in remember-know judgments more easily; that is, SPT can enhance the frequency of recalling re-collective experience. Item-specific processing can improve the memory performance and the proportion of remember judgments of verbal tasks (VT), but it does not improve the memory performance and proportion of remember judgments of SPT, indicating that SPT can enhance item-specific processing, which leads to more remember responses in judgment. The relation between item-specific processing and retrieval awareness of SPT is also discussed.

Laterality judgment performance between people with chronic pain and pain-free individuals: a systematic review protocol

The objective of this review is to establish the association between chronic pain and laterality judgment. Specifically, the review question: Is there a difference in laterality judgment in people with chronic pain and pain-free individuals?

The development and application of coding frameworks to explore dialogic feedback interactions and self‐regulated learning

This article presents a focused analysis of teacher and student interaction in feedback conversations to contribute to an understanding of feedback as a dialogic process. Extending the work of previous research, two new and detailed coding frameworks—one for teacher feedback and another for student feedback—were developed to capture teacher–student interactions in feedback conversations. The codings were used to quantitatively and qualitatively analyse how opportunities were opened or closed for student contribution. The article draws on data from video and audio recordings and transcripts from 12 participants (six teacher/student pairs in Year 9 in secondary schools in a range of discipline areas), involved in one‐to‐one feedback conversations. The study took place in a standards‐based assessment system where criteria and standards (rubrics) are the basis of teacher judgement of student performance. Taking an inclusive research approach, student participants included students who had identified special learning needs. The findings identify how the shifts in teacher–student feedback conversations can be captured to demonstrate the intricacies of these interactions and, in particular, how the development of student self‐regulatory skills was supported in some conversations but not in others. The study demonstrates how the dialogic nature of feedback can contribute to learning for both student and teacher.

48-72 Ay Arası Anaokulu Çocuklarının Üstbilişsel Kararlarının ve Motor Performanslarına İlişkin Kararlarının Karşılaştırılması

<div><!--block-->Research on young children’s predictions regarding metacognitive and physical performance has shown that they tend to overestimate their performance. This study aims to compare the accuracy of judgments of learning and feeling of knowing with judgments of motor performance in preschoolers aged between 48 and 72 months. Results show that children’s judgment of their motor performance is more accurate than their judgment of learning. The difference between children’s feeling of knowing and their feeling of motor performance is present only in one motor task. A significant difference between the accuracy of children’s judgments of learning and feeling of knowing was found. It was also observed that there is a significant difference between the judgment of motor performance and feeling of motor performance in each motor task, i.e., children’s feeling of motor performance was more accurate. The accuracy of children’s metacognitive judgment and motor task judgment, however, was not different between different age groups.</div>

Comprehensive Retrospective Voting in Mixed Electoral Systems: Evidence from the 2016 Korean Legislative Election

AbstractPerformance-based retrospective voting is a fundamental mechanism of democracy. A good deal of scholarship has examined this electoral mechanism, but the extant studies have two omissions. First, there is little research that considers several retrospective evaluations together using an incumbent voting model. Second, there is little research that examines the difference in the effects of voters’ retrospective evaluations on two different ballots in mixed electoral systems. To fill these omissions, this article tests a comprehensive retrospective performance voting model in a mixed electoral system. Specifically, this article examines the effects of voters’ retrospective economic evaluations of economic performance at the national and personal levels, human rights, corruption, welfare protection, and foreign policy on vote choice for the incumbent party in the 2016 Korean legislative election in which voters had two ballots: one for the party list vote and one for the district vote. By using multinomial logistic regression models, this article finds that among the six retrospective evaluation categories, judgments of national economic performance at the national level, human rights, and foreign policy have a statistically significant impact on the likelihood of voting for the incumbent party in party list vote choice, whereas only voters’ evaluation of foreign policy matter in the district level vote decision. The results imply that Korean voters consider various aspects of government performance, such as the conditions of human rights and relationships with other countries, rather than just focusing on the economy. The retrospective voting behavior of Korean voters differs between party list and district level ballots.

New evidence of a rhythmic priming effect that enhances grammaticality judgments in children

Musical rhythm and the grammatical structure of language share a surprising number of characteristics that may be intrinsically related in child development. The current study aimed to understand the potential influence of musical rhythmic priming on subsequent spoken grammar task performance in children with typical development who were native speakers of English. Participants (ages 5–8 years) listened to rhythmically regular and irregular musical sequences (within-participants design) followed by blocks of grammatically correct and incorrect sentences upon which they were asked to perform a grammaticality judgment task. Rhythmically regular musical sequences improved performance in grammaticality judgment compared with rhythmically irregular musical sequences. No such effect of rhythmic priming was found in two nonlinguistic control tasks, suggesting a neural overlap between rhythm processing and mechanisms recruited during grammar processing. These findings build on previous research investigating the effect of rhythmic priming by extending the paradigm to a different language, testing a younger population, and employing nonlanguage control tasks. These findings of an immediate influence of rhythm on grammar states (temporarily augmented grammaticality judgment performance) also converge with previous findings of associations between rhythm and grammar traits (stable generalized grammar abilities) in children. Taken together, the results of this study provide additional evidence for shared neural processing for language and music and warrant future investigations of potentially beneficial effects of innovative musical material on language processing.