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The Cognitive Audit: The Effects of Cognitive Computing on Financial Audit Roles of Tomorrow

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Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of

Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of the tedious, repetitive tasks involved in their profession. Adopting new technologies that can autonomously collect more data from a broader range of sources, turn the data into business intelligence, and even make decisions based on that data begs the question of whether human roles in accounting will be completely replaced. A partial answer: If the ramifications of past technological advances are any indicator, cognitive technology will replace some human audit operations and grow some new and higher order roles for humans. It will shift the focus of accounting professionals to more complex judgment and analysis.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.

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Agent

Created

Date Created
2018-05

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Factors Influencing Male Gamers' Choice to Play Female Characters

Description

Playable female characters in video games have become increasingly more acceptable in the mind of the average gamer. Video games like the Mass Effect series allow gamers to choose to play as either male or female. Despite the industry's data

Playable female characters in video games have become increasingly more acceptable in the mind of the average gamer. Video games like the Mass Effect series allow gamers to choose to play as either male or female. Despite the industry's data showing that the male character is more likely to be played, vocal fans of the game will often argue that the female character is more desirable depending on the experience that the player is wanting. It is this inconsistency between the gaming industry's data on gender choice and the fans that go against this data that leads to the present research. This research explores why men play female characters in video games. Previous literature found that avatar choices matter to gamers, both for how they are viewed and how they experience the game. This literature suggests that gamers make character decisions based on the desired gaming experience. Data for the current study consists of comments from five Reddit posts and from supplementary surveys completed by volunteers from Reddit. Four main categories that encompassed the numerous results are identified: in-game advantages, player-character interactions, exploration of new experiences and/or identities, and novelty. Each category also features a number of subcategories that were identified first and then combined to make the final four categories. The results found supported previous literature as well as expanded the literature to offer more insight behind why male gamers choose to play as female characters. This choice is ultimately reliant upon varied factors on which they base their choices for the desired gaming experience.

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Agent

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Date Created
2017-05

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Growth Mindset and Future Self-Connectedness as Explanations for Cultural Differences in Self-Improvement

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The purpose of this thesis study is to widen the understanding of the effect culture on self-improvement. Past research found that Japanese students, when compared to their North American counterparts, are more likely to strive for self-improvement by persisting when

The purpose of this thesis study is to widen the understanding of the effect culture on self-improvement. Past research found that Japanese students, when compared to their North American counterparts, are more likely to strive for self-improvement by persisting when they encounter academic setbacks. In addition to North Americans and Asians, this thesis examines South Asians as well. It is hypothesized that South Asians will have similar levels of self-improvement as East Asians. This thesis also looks at possible explanations for why culture affects self-improvement. Two variables, future self-connectedness and growth mindset, are proposed as these explanations. It is hypothesized that culture affects future self-connectedness and growth mindset, and those two variables in turn influence self-improvement. 

For this thesis, 100 undergraduate and recent college graduates completed online self-report measures. Results of independent t-tests showed that there were no significant differences between South and East Asians in self-improvement, which is consistent with what was hypothesized. There were also no differences between South and East Asians in future self-connectedness or growth mindset. The two Asian groups were then combined and compared to North Americans. Further independent t-tests were run, and results found that while the trend was as expected and Asians exhibited higher levels of self-improvement than North Americans, they did not exhibit significantly higher levels. There were also no significant differences between North Americans and Asians in growth mindset, however, North Americans had significantly higher levels of future self-connectedness than Asians, contrary to expectation. Results of mediation regressions found that neither future self-connectedness nor growth mindset significantly explained the effect of culture on self-improvement.

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Agent

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Date Created
2017-12

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Traveling Abroad: A Minority Student's Experience

Description

As the daughter of Mexican parents, I was raised with family-centered values which conflict with the values of independence, freedom and individuality stressed in the United States. Being a minority has become part of my identity, thus influencing how I

As the daughter of Mexican parents, I was raised with family-centered values which conflict with the values of independence, freedom and individuality stressed in the United States. Being a minority has become part of my identity, thus influencing how I make decisions about finances and traveling. Minorities are faced with many more concern, like familial concerns and financial obligations which hinder their desire to attempt to travel (Salisbury, Paulsen, & Ernest, 2011). My main concerns were convincing my parents that traveling to Nicaragua and studying abroad in Greece and Italy would be beneficial to my college experience, along with financially being able to go through with each experience. The main purpose of my thesis is to share what it is like to be a minority faced with cultural and financial obstacles that make it difficult to travel and how the experience is shaped due to these obstacles.

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Created

Date Created
2014-05

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Cross-Cultural Examination of Mental Health Services and Outcomes: A Comparative Study on the United States, Japan, Ethiopia and South Africa

Description

This paper explains what factors influence mental health issues and what type of care is provided in various countries. The countries in this study will include the United States, Japan, Ethiopia and South Africa, all of which have varying degrees

This paper explains what factors influence mental health issues and what type of care is provided in various countries. The countries in this study will include the United States, Japan, Ethiopia and South Africa, all of which have varying degrees of ethnic diversity, economic status and understanding of mental health issues. It discusses the specific healthcare systems in each country, as well as the attitudes and problems associated with depression and schizophrenia, two prevalent mental health disorders. This paper examines the different ways that a diagnosis is reached for schizophrenia and major depression in these different countries, as well as what methods are used for treating individuals with these disorders. It will also examine the prominent notion that schizophrenia has better outcomes in developing countries than in places that have wider medical care available. It then discusses what treatments are available in each country, as well as social constructs that exist regarding those treatments in order to understand the ways that treatments can be expanded to improve outcomes. This paper will then examine the different outcomes of these mental health disorders that are common in each country, and conclude with ideas on how to make global mental health a reality.

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Created

Date Created
2015-05

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The Source and Outcomes of Happiness for College Students

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The purpose of this thesis is to explore if any correlation exists between the proposed components of happiness with overall self-perceived happiness. This thesis also explores how introversion and extraversion, gender, and working status affects the proposed components of happiness

The purpose of this thesis is to explore if any correlation exists between the proposed components of happiness with overall self-perceived happiness. This thesis also explores how introversion and extraversion, gender, and working status affects the proposed components of happiness for college students and how their happiness influences engagement, motivation, preference of organizational culture, and the activities that they engage in. This research was gathered from secondary sources and a survey that was given to undergraduate students at Arizona State University. We found that well-being, gratitude, achievement, psychological empowerment, and affection contribute to both extraverts and introverts' happiness. In addition, we found that extraverts reported higher means than introverts in each factor; including happiness in general and what contributes to it. Contrary to popular belief, our research shows that autonomy either had no correlation or negatively correlates with happiness. In addition, we found that both extraverts and introverts participate in social and nonsocial activities rather than solely on their expected type of activity. Our research also shows that females reported higher means than males on gratitude, achievement, and autonomy. One significant implication of this study is that it can help individuals to better understand themselves and people they interact with.

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Agent

Created

Date Created
2014-12

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Auditing Internal Controls: An Evaluation of Internal Controls in a Small Real Estate Firm

Description

This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study

This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment. In addition to this main problem, inadequate documentation, no separation of duties, and unqualified employees were also identified as violations of effective internal controls. The department of real estate ordered a "cease and desist" on August 8, 2013 due to illegal company activities. The company participated in illegal actions regarding: the trust account and company documentation and procedures. Material weaknesses were found in the company's internal controls; therefore the result of this study was an adverse opinion on internal controls.

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Agent

Created

Date Created
2013-12

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The Benefits of Being Russian in an American Business World

Description

As the world becomes increasingly globally connected, more people than ever live away from their birth country. This means that more and more people will need to learn to adapt and integrate with new cultures and experiences. This can be

As the world becomes increasingly globally connected, more people than ever live away from their birth country. This means that more and more people will need to learn to adapt and integrate with new cultures and experiences. This can be a difficult process, because in their efforts to adapt, they might try to forget or abandon their previous culture in order to better assimilate to their new home. In this Creative Project, I examine my own transnational journey as a Russian living in America. I wanted to see how my identity as a person linked by two very different places has shaped who I am and what I want to be. Now that I am finishing college, how will my Russianness shape my possibilities in the future? In order to start this reflective process, I read 10 transitional novels to gain a sense of how other Russians processed their lives in America. I then used the insights I gained from these texts to design a set of questions that I asked myself and two other people, both with backgrounds that were similar to my own. Based on these discussions, I gained a greater appreciation for how my Russianness could be a real strength as I chart my future path in life.

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Agent

Created

Date Created
2021-05

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The Cultural (Mis)Attribution Bias Among Undergraduate College Students

Description

Culture is a living, dynamic concept that influences the lives of all human beings, making it one of the cornerstone building blocks of the human experience. However, there is a widespread assumption that culture matters more for some people than

Culture is a living, dynamic concept that influences the lives of all human beings, making it one of the cornerstone building blocks of the human experience. However, there is a widespread assumption that culture matters more for some people than others. Recent studies have found evidence of a cultural (mis)attribution bias among psychologists, the tendency to exaggerate the role of cultural factors in the behavior of racial/ethnic minorities while simultaneously exaggerating the role of personal psychological factors in the behavior of the racial/ethnic majority (Causadias, Vitriol, & Atkins, 2018a; 2018b). This study aims to explore the cultural (mis)attribution bias, and how it manifests in the beliefs and attitudes of undergraduate students at ASU. Additionally, this paper will also explore the implications of those results and how to apply that knowledge to our daily interactions with the people around us.

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Agent

Created

Date Created
2020-05

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Cultural Differences in Memory Output

Description

Music and emotions have been studied frequently in the past as well as music and memory. However, these three items don’t have as much research grouped together. Further, this research does not also encompass culture. In my research, the aim

Music and emotions have been studied frequently in the past as well as music and memory. However, these three items don’t have as much research grouped together. Further, this research does not also encompass culture. In my research, the aim was to examine the relationship between music, memory, emotion, and culture of gender. The hypothesis was that women had more emotions linked to music than men. We gave 416 students an animal fluency task, a letter fluency task, six cultural fluency tasks, and a cultural identity survey. We used a t-test and created a graph to analyze my data. After administering my tasks, we found that women had recalled more adjectives linked to music than men. However, there was not a statistically significant difference between the number of adjectives with emotional valence between men and women, indicating that there was no relationship between gender and emotion in regards to music. The limitations on this study included the descriptions on how to complete the task, the cultural norms of the participants, and the disparity between the number of female and male participants. In a future study, it is necessary to be more specific in what is desired from the participants and to pay close attention to shifting gender norms. Further, we would also like to see how the results from future research can impact music therapy for memory-related mood disorders.

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Created

Date Created
2019-05