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- Creators: Department of Psychology
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.
Recent studies indicate that words containing /ӕ/ and /u/ vowel phonemes can be mapped onto the emotional dimension of arousal. Specifically, the wham-womb effect describes the inclination to associate words with /ӕ/ vowel-sounds (as in “wham”) with high-arousal emotions and words with /u/ vowel-sounds (as in “womb”) with low-arousal emotions. The objective of this study was to replicate the wham-womb effect using nonsense pseudowords and to test if findings extend with use of a novel methodology that includes verbal auditory and visual pictorial stimuli, which can eventually be used to test young children. We collected data from 99 undergraduate participants through an online survey. Participants heard pre-recorded pairs of monosyllabic pseudowords containing /ӕ/ or /u/ vowel phonemes and then matched individual pseudowords to illustrations portraying high or low arousal emotions. Two t-tests were conducted to analyze the size of the wham-womb effect across pseudowords and across participants, specifically the likelihood that /ӕ/ sounds are paired with high arousal images and /u/ sounds with low arousal images. Our findings robustly confirmed the wham-womb effect. Participants paired /ӕ/ words with high arousal emotion pictures and /u/ words with low arousal ones at a 73.2% rate with a large effect size. The wham-womb effect supports the idea that verbal acoustic signals tend to be tied to embodied facial musculature that is related to human emotions, which supports the adaptive value of sound symbolism in language evolution and development.