Matching Items (15)
Filtering by
- All Subjects: Trust
- Creators: Department of Psychology
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
- Status: Published
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 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.
ContributorsFrederick, Nicole Lorraine (Author) / Munshi, Perseus (Thesis director) / Benali, Kayla (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Psychology (Contributor)
Created2013-12
Description
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.
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.
ContributorsWitkop, David (Author) / Dawson, Gregory (Thesis director) / Munshi, Perseus (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Trust was measured for a target profile that varied the target's religion and costly signaling behavior. Subjects were primed with a threat, romance, or neutral response previous to viewing the profile to determine if this had any effect on their trust ratings of the target. Participants were drawn from MTurk with ages ranging from 18 to 75 (M= 33.2) and various religious backgrounds (including 210 Christians, 190 atheists/agnostics, and 92 other religious believers). Participants were presented with the threat, romance, or neutral vignette, shown the target profile, and asked to rate the target's trustworthiness. There was no main effect of the vignette condition (p = .088) or costly signaling (p = .099) on the target's trustworthiness. There was a main effect of target religion (p = .006) wherein the Muslim target was trusted more than the Catholic target. These findings do not replicate previous findings on religion, costly signaling, and trust.
ContributorsBesaw, Courtney Michelle (Author) / Cohen, Adam (Thesis director) / Brewer, Gene (Committee member) / School of Human Evolution and Social Change (Contributor) / Department of Psychology (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
In journalism school, reporters learn to be unbiased, impartial and objective when covering a story. They are to stay neutral and detached from their reporting. However, this standard has become unrealistic and unachievable for many journalists. "Inside Objectivity" is a five-episode podcast that focuses on what journalistic objectivity looks like in the 21st century. In this podcast, you will hear from journalists, scholars, historians, researchers and a news consumer. These guests will provide their thoughts regarding journalistic objectivity and whether this ethical standard needs to be modified. To listen to the episodes and learn more about the podcast, visit insideobjectivity.com.
ContributorsManeshni, Autriya (Author) / Nikpour, Rodmanned (Thesis director) / Russell, Dennis (Committee member) / Barrett, The Honors College (Contributor) / Walter Cronkite School of Journalism and Mass Comm (Contributor) / Department of Psychology (Contributor)
Created2023-05
Description
In journalism school, reporters learn to be unbiased, impartial and objective when covering a story. They are to stay neutral and detached from their reporting. However, this standard has become unrealistic and unachievable for many journalists.
"Inside Objectivity" is a five-episode podcast that focuses on what journalistic objectivity looks like in the 21st century. In this podcast, you will hear from journalists, scholars, historians, researchers and a news consumer. These guests will provide their thoughts regarding journalistic objectivity and whether this ethical standard needs to be modified.
To listen to the episodes and learn more about the podcast, visit insideobjectivity.com.
ContributorsManeshni, Autriya (Author) / Nikpour, Rodmanned (Thesis director) / Russell, Dennis (Committee member) / Barrett, The Honors College (Contributor) / Walter Cronkite School of Journalism and Mass Comm (Contributor) / Department of Psychology (Contributor)
Created2023-05
Description
In journalism school, reporters learn to be unbiased, impartial and objective when covering a story. They are to stay neutral and detached from their reporting. However, this standard has become unrealistic and unachievable for many journalists.
"Inside Objectivity" is a five-episode podcast that focuses on what journalistic objectivity looks like in the 21st century. In this podcast, you will hear from journalists, scholars, historians, researchers and a news consumer. These guests will provide their thoughts regarding journalistic objectivity and whether this ethical standard needs to be modified.
To listen to the episodes and learn more about the podcast, visit insideobjectivity.com.
ContributorsManeshni, Autriya (Author) / Nikpour, Rodmanned (Thesis director) / Russell, Dennis (Committee member) / Barrett, The Honors College (Contributor) / Walter Cronkite School of Journalism and Mass Comm (Contributor) / Department of Psychology (Contributor)
Created2023-05
Description
In journalism school, reporters learn to be unbiased, impartial and objective when covering a story. They are to stay neutral and detached from their reporting. However, this standard has become unrealistic and unachievable for many journalists.
"Inside Objectivity" is a five-episode podcast that focuses on what journalistic objectivity looks like in the 21st century. In this podcast, you will hear from journalists, scholars, historians, researchers and a news consumer. These guests will provide their thoughts regarding journalistic objectivity and whether this ethical standard needs to be modified.
To listen to the episodes and learn more about the podcast, visit insideobjectivity.com.
ContributorsManeshni, Autriya (Author) / Nikpour, Rodmanned (Thesis director) / Russell, Dennis (Committee member) / Barrett, The Honors College (Contributor) / Walter Cronkite School of Journalism and Mass Comm (Contributor) / Department of Psychology (Contributor)
Created2023-05
Description
In journalism school, reporters learn to be unbiased, impartial and objective when covering a story. They are to stay neutral and detached from their reporting. However, this standard has become unrealistic and unachievable for many journalists.
"Inside Objectivity" is a five-episode podcast that focuses on what journalistic objectivity looks like in the 21st century. In this podcast, you will hear from journalists, scholars, historians, researchers and a news consumer. These guests will provide their thoughts regarding journalistic objectivity and whether this ethical standard needs to be modified.
To listen to the episodes and learn more about the podcast, visit insideobjectivity.com.
ContributorsManeshni, Autriya (Author) / Nikpour, Rodmanned (Thesis director) / Russell, Dennis (Committee member) / Barrett, The Honors College (Contributor) / Walter Cronkite School of Journalism and Mass Comm (Contributor) / Department of Psychology (Contributor)
Created2023-05
Description
In journalism school, reporters learn to be unbiased, impartial and objective when covering a story. They are to stay neutral and detached from their reporting. However, this standard has become unrealistic and unachievable for many journalists.
"Inside Objectivity" is a five-episode podcast that focuses on what journalistic objectivity looks like in the 21st century. In this podcast, you will hear from journalists, scholars, historians, researchers and a news consumer. These guests will provide their thoughts regarding journalistic objectivity and whether this ethical standard needs to be modified.
To listen to the episodes and learn more about the podcast, visit insideobjectivity.com.
ContributorsManeshni, Autriya (Author) / Nikpour, Rodmanned (Thesis director) / Russell, Dennis (Committee member) / Barrett, The Honors College (Contributor) / Walter Cronkite School of Journalism and Mass Comm (Contributor) / Department of Psychology (Contributor)
Created2023-05
ContributorsManeshni, Autriya (Author) / Nikpour, Rodmanned (Thesis director) / Russell, Dennis (Committee member) / Barrett, The Honors College (Contributor) / Walter Cronkite School of Journalism and Mass Comm (Contributor) / Department of Psychology (Contributor)
Created2023-05