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.
In the past year, considerable misinformation about the COVID-19 pandemic has circulated on social media platforms. Faced with this pervasive issue, it is important to identify the extent to which people are able to spot misinformation on social media and ways to improve people’s accuracy in spotting misinformation. Therefore, the current study aims to investigate people’s accuracy in spotting misinformation, the effectiveness of a game-based intervention, and the role of political affiliation in spotting misinformation. In this study, 235 participants played a misinformation game in which they evaluated COVID-19-related tweets and indicated whether or not they thought each of the tweets contained misinformation. Misinformation accuracy was measured using game scores, which were based on the correct identification of misinformation. Findings revealed that participants’ beliefs about how accurate they are at spotting misinformation about COVID-19 did not predict their actual accuracy. Participants’ accuracy improved after playing the game, but democrats were more likely to improve than republicans.
Due to the Covid-19 pandemic, healthcare professionals including occupational therapy practitioners (OTPs) were required to transition to working utilizing an online-service delivery model called telehealth. The use of telehealth for occupational therapy (OT) sessions was limited prior to the pandemic, and this shift required OTPs to provide services in ways many had never experienced. The purpose of this study was to identify how the transition to telehealth impacted OTPs and their ability to provide proper care to the pediatric population via telehealth. The final analytic sample included 32 female OTPs who worked with the pediatric population. Results from qualitative and quantitative analyses showed that OTPs had positive feelings toward using telehealth and that the telehealth modality had a moderate impact on their job performance. The areas that pediatric OTPs want to be addressed included technology and internet issues, lack of parent involvement, decreased quality of care, inaccessibility of materials, decreased attention span and increased distractions, and lack of general knowledge about telehealth among clients, parents, and professionals. Despite these drawbacks, a positive theme emerged that the telehealth model is good for current circumstances. The results show telehealth is a positive experience for OTPs and allows OT to be more accessible to their clients. Implications for increasing education for healthcare professionals, clients, and parents/guardians to make telehealth accessible to clients on a large scale are discussed.
The present study explored the relationship between desired purchasing behavior and individual differences using two nationally-representative, longitudinal samples of the U.S. population early in the COVID-19 pandemic. Past research has shown that individual differences provide information about how one might respond to threat. Therefore, we predicted changes in desired purchasing behavior across different sociodemographic variables that might reflect those differences. Specifically, we investigated hypotheses related to political orientation, age, sexual orientation, socioeconomic status, and whether or not the participant had children. We measured participants’ reported desired purchasing behavior across eleven categories of goods and investigated the connection between specific demographic variables and desired purchasing behavior. We found that conservatives desired to purchase more basic protection goods (guns/ammunition, cash, gas) and that older people desired to purchase more cleaning supplies and toiletries. These findings illustrate possible explanations for purchasing behavior during the COVID-19 pandemic and reveal directions for marketing designed to influence purchasing behavior.
This study looked at student’s perceptions of COVID-19 and differences in how universities handled COVID-19. It aimed to assess what measures made students feel safe and were the most effective in lessening spread. A risk-perception survey scored feelings of safety/risk, and semi-structured interviews provided context. Descriptive statistics and thematic analysis showed mixed opinions on university measures, and interviews identified wearing masks, social distancing, isolating, and limiting social contacts as measures that were effective in curbing spread.
Objective: This study looked at three key variables of fear of COVID-19, preventative behaviors, and vaccination intent among college students in the United Sates. In addition, the three key variables were compared between genders, age groups, race groups, and over time to see if there were any significant findings. <br/>Method: This longitudinal study consisted of two anonymous online surveys administered on REDCap before and after a COVID-19 vaccine became available. <br/>Results: The findings suggested positive correlations between students’ fear of COVID-19 and their preventative behaviors with the passing of time. Hispanic/Latino participants had significantly higher fear of COVID-19 scores compared to Non-Hispanic Whites and other races at Wave I and II. Participants between 25 and 30 years old had a marginally greater difference fear of COVID-19 score compared to those less than 25. Females had significantly higher mean preventative behavior score than males at Wave II. There was a significant association between race/ethnicity groups and vaccination intent. <br/>Conclusion: Knowing why different groups do not engage in recommended preventative behaviors or receive vaccinations can tell us more about what tailored interventions may need to be developed and implemented to promote health and wellbeing in this population. Further research needs to be done regarding race, gender, and age and how these different groups of college students are responding to COVID-19 and why.
Graduating from college is an important time of life transitions and career development for undergraduates and their future. Future self-identification, the connection between an individual’s current and future self, can negatively predict depression and utilize self-control as a mechanism to achieve later academic goals. Investigating an individual’s future self- identification, depression scores, and behavioral outcomes in the face of the COVID-19 pandemic can help optimize college graduate success in an uncertain world. The present study aimed to (1) determine if earlier future self-identification moderated the changes between later outcomes (e.g., depression, perceived alcohol consumption, and academic and career goals) from pre-COVID-19 to during COVID-19, (2) investigate if psychological resources (e.g., self-control and emotion regulation) had any intermediary effects between earlier future self-identification and later depression and behavioral outcomes during the pandemic, and (3) test for any moderation effects of future self-identification on the relationship between available psychological resources before COVID-19 and during COVID-19. The present research demonstrated that students with greater earlier future self-identification were less likely to change their academic and career goals and were less likely to experience symptoms of depression during the pandemic. Additionally, self-control was demonstrated as an intermediary factor between earlier future self-identification and later academic and career goal changes. These findings may help college graduates develop resilience in other stressful situations.
From 2019, a severe acute respiratory coronavirus 2, SARS-CoV-2, began to be a global pandemic. Many high income countries developed different strategies in response. This analysis intends to highlight how the COVID-19 became a global pandemic and the strategies that account for successes and failures. In identifying key policy differences, the high income countries of the United States, New Zealand and France were examined. The analysis found that New Zealand had proactive elimination strategies that proved highly effective, whereas the United States and France both struggled with mitigation factors that resulted in disproportionately higher confirmed cases and mortality rates. The analysis highlights how the airborne virus became a pandemic and then followed public policies’ effectiveness in terms of existing political institutions,and then their ability to be successful in preventing the spread of the virus.
The COVID-19 pandemic has generated alarming increases in psychological distress and alcohol use behaviors and has caused the greatest increases in depression and anxiety symptoms among college students. Prior studies have examined the impact of COVID-19 broadly on mental health and alcohol use outcomes; however, few studies have examined these impacts in college students. Previous studies have examined individual factors that could moderate the relation between COVID-19 related stressors and mental health and alcohol use outcomes, but knowledge is lacking regarding the role of emotion regulation. The present study aimed to examine the role of emotion regulation in the relation between both COVID-19 stressful experiences and COVID-19 related worry and mental health and alcohol use outcomes, and to explore racial/ethnic differences in their associations. Four hierarchical multiple regression models were conducted to assess main effects of COVID-19 stressors and emotion regulation, as well as moderation of the effect of emotion regulation on depression symptoms, anxiety symptoms, alcohol consumption, and alcohol use disorder (AUD) symptoms during the past year. COVID-19 related worry was associated with greater symptoms of both mental health outcomes, whereas COVID-19 related stressful experiences were associated with both mental health outcomes, more alcohol consumption, and more AUD symptoms. Difficulties in emotion regulation had significant main effects on mental health outcomes and AUD symptoms, but not alcohol consumption. Hispanic/Latinx students reported higher experiences of both COVID-19 related stressors, but consumed less alcohol than did White/European students. This study provides further insight into the nature of COVID-19 related stressors and their subsequent impacts. Implications for prevention and intervention on college campuses are discussed.