In: Eldar M. Maksymov; Auditor Evaluation of Manager's Competence After a Failure in Internal Control. AUDITING: A Journal of Practice & Theory 1 August 2021; 40 (3): 105–125. doi: https://doi.org/10.2308/AJPT-18-036
Results of the 1977/78 California Disability Survey (conducted by U of California research centers) indicate that telephone interviewing is well-suited for undertaking disability studies that provide: (1) estimates of subgroups of the disabled population, including those that are statistically rare; (2) information on current & anticipated areas of policy concern; & (3) information for geographic areas important in rehabilitation programs planning. Although these objectives necessitated a large sample size & a complex instrument, the costs & timeliness of telephone interviewing enabled the survey objectives to be reached. Both advantages of telephone interviewing, as well as biases inherent in its use are discussed. The magnitude of the bias from the omission of nontelephone households is assessed, & the results confirm that this omission introduces only minor biases into estimates for the total working-age population. A method of weighting is developed & illustrated. 3 Tables. AA.
Sacred values are moral foundations that may make public and political debates among groups hard to resolve. A taboo trade-off framework offers the opportunity of measuring the inviolability and the "sacralization" of moral foundations. In this study, moral foundations in a taboo trade-off framework were assessed in a convenience sample of Italians (N = 224) using a new measure to assess sacred values, the Omission as a Compromise on Moral Foundations scale (OC-MF). The OC-MF measures the willingness of individuals to omit moral foundations in exchange for money. It was predicted that Italian center and left-wing participants would be less willing to compromise individualizing moral foundations as opposed to binding ones, and that center and right-wing participants would be less willing to compromise on binding moral foundations than left-wing participants. Confirmatory Factor Analyses demonstrated the two-factor structure of the OC-MF: individualizing and binding. As predicted, Repeated Measures Anova showed that political orientation was related with differential adoptions of moral foundations as sacred values, with center and left-wing participants refusing to compromise more on individualizing than on binding moral foundations. Moreover, left-wing participants were more willing to compromise on binding moral foundations than center and right-wing participants. The OC-MF shows the hypothesized differences between Italian political groups and offers a new understanding of moral reasoning. These findings provide opportunities for improving ideological debates concerning sacred values. ; Peer reviewed
This paper employs a number of different aggregation procedures to assess the bias in adult equivalence scales from using published data which are inappropriately grouped and do not contain enough information about relevant household variables. The empirical analysis is based on a non-linear extension of the Almost Ideal demand system and uses 17 years of Family Expenditure Survey (UK) data. The results suggest that (i) inappropriate grouping of data can be responsible for the relatively small and insignificant equivalence scales estimated from published grouped data and (ii) this downward aggregation bias can be reinforced by the omission of relevant household variables (e.g. ownership of durables).
In contrast to the Supreme Court, which typically reverses the cases it hears, the United States Courts of Appeals almost always affirm the cases that they hear. We set out to explore this affirmance effect on the U.S. Courts of Appeal by using insights drawn from law and economics (i.e., selection theory), political science (i.e., attitudinal theory and new institutionalism), and cognitive psychology (i.e., heuristics and biases, including the status quo and omission biases).
In contrast to the Supreme Court, which typically reverses the cases it hears, the United States Courts of Appeals almost always affirm the cases that they hear. We set out to explore this affirmance effect on the U.S. Courts of Appeal by using insights drawn from law and economics (i.e., selection theory), political science (i.e., attitudinal theory and new institutionalism), and cognitive psychology (i.e., heuristics and biases, including the status quo and omission biases).
With the "fake news" phenomenon entering the spotlight in recent years, media slant and bias has become an ever-growing topic within political discourse. This project uses the process of coding to analyze three articles from varying news organizations written about the United States Capitol Insurrections on January 6, 2021. It identifies language patterns that are associated with media bias as well as how notable concepts such as omission and framing shape the ideas readers may take away from a news piece. Findings as well as conclusions about the significance of these concepts will be presented.
Les auteurs suggerent que la relation entre 1'evaluation personnelle de la delinquance et d'autres indicateurs de la delinquance est affaiblie par la tendance qu'a le petit contingent des plus delinquants a rapporter moins d'actes delinquants qu'ils en ont commis. Au sujet de cette tendance a I'omission volontaire, on a enonce les hypotheses qu'elle serait plus accentuee (1) chez les adolescents noirs que chez les Blancs, (2) chez les adolescents les plus ages (etudiants de neuvieme annee) par rapport aux plus jeunes (etudiants de septieme annee). Les resultats rejettent le deuxieme hypothese tandis qu'ils appuient la premiere en partie. Seulement les jeunes adolescents noirs possedant des dossiers importants de delinquance a la cour ou a l'ecole ont eu tendance a rapporter moins de delits qu'ils en avaient commis.Bien que ces omissions volontaires puissent survenir d'une maniere systema‐tique dans certains groupes, cette etude ne demontre pas que c'est un pratique courante.The authors suggest that the relationship between self‐report and other measures of delinquency is weakened by under‐reporting on the part of that small segment which is very delinquent. It was specifically hypothesized that under‐reporting will be more pronounced for (1) Negro boys as compared with white boys, and (2) older boys (ninth graders) as compared with younger boys (seventh graders). The findings reject the second hypothesis and only partially support the first. Only younger Negro boys with serious delinquency records in court or school showed evidence of under‐reporting.While under‐reporting may occur systematically in certain groupings, this study does not provide evidence that it is widespread.
Abstract Previous literature has reported that pension funds sponsored by public organizations present greater administrative expenses when compared to similar pension funds sponsored by private organizations. We investigate this sponsor bias, hypothesizing that it may originate from the omission of relevant control variables, specifically variables for location of headquarters and the level of outsourced services. We test this hypothesis by linear regression in the cross-section of 164 Brazilian closed pension funds, using annual data from 2010 to 2014. We find that these control variables partly explain the sponsor bias, especially for medium-size pension funds, and when the sponsor is an organization related to a state or municipal government. We also hypothesize that political bias may increase administrative expenses of public sponsor pension funds, especially in election years. We test this hypothesis by panel regression using a fixed effects method and did not find statistically significant changes in administrative expenses in election years. Our findings do not support the hypothesis of political bias in administrative expenses of Brazilian closed pension funds. On the contrary, we present evidence that the sponsor bias may be driven by characteristics of the pension funds omitted in previous literature.
Objective: Determine the relationship between cognitive load (CL) and automation bias (AB). Background: Clinical decision support (CDS) for electronic prescribing can improve safety but introduces the risk of AB, where reliance on CDS replaces vigilance in information seeking and processing. We hypothesized high CL generated by high task complexity would increase AB errors. Method: One hundred twenty medical students prescribed medicines for clinical scenarios using a simulated e-prescribing system in a randomized controlled experiment. Quality of CDS (correct, incorrect, and no CDS) and task complexity (low and high) were varied. CL, omission errors (failure to detect prescribing errors), and commission errors (acceptance of false positive alerts) were measured. Results: Increasing complexity from low to high significantly increased CL, F(1, 118) = 71.6, p < .001. CDS reduced CL in high-complexity conditions compared to no CDS, F(2, 117) = 4.72, p = .015. Participants who made omission errors in incorrect and no CDS conditions exhibited lower CL compared to those who did not, F(1, 636.49) = 3.79, p = .023. Conclusion: Results challenge the notion that AB is triggered by increasing task complexity and associated increases in CL. Omission errors were associated with lower CL, suggesting errors may stem from an insufficient allocation of cognitive resources. Application: This is the first research to examine the relationship between CL and AB. Findings suggest designers and users of CDS systems need to be aware of the risks of AB. Interventions that increase user vigilance and engagement may be beneficial and deserve further investigation.