Dissertations / Theses: 'Selection of auditor'

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Fatemi, Darius J. "The influence of lowballing and auditor selection on auditor independence and client productivity." [Bloomington, Ind.] : Indiana University, 2007. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3278222.

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Thesis (Ph.D.)--Indiana University, Kelley School of Business, 2007.
Source: Dissertation Abstracts International, Volume: 68-09, Section: A, page: 3934. Adviser: Geoff Sprinkle. Title from dissertation home page (viewed May 8, 2008).

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2

Gimbar, Christine. "Effects of Experiential and Reflective Interventions on Novice Auditor Selection of Evidence Gathering Techniques." Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/51684.

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Auditing literature recently identified what has been termed a "social mismatch" between novice auditors and older, more experienced, more knowledgeable client contacts (Bennett and Hatfield 2013). This phenomenon occurs when novice auditors avoid face-to-face interactions with clients and can adversely affect the audit process. In light of the importance of novice auditor-client interactions, I conduct an experiment to identify potential mechanisms to mitigate the social mismatch phenomenon. Specifically, accounting students proxying for novice auditors are randomly assigned to experimental conditions in which they participate in role-play and perspective-taking exercises and complete an audit task commonly performed by novice auditors. Initial findings indicate that role-play interventions, such as those currently used in training at large public accounting firms, may exacerbate novice auditor inhibition tendencies. Furthermore, additional results suggest that actively taking the client's perspective prior to choosing an evidence gathering technique does not improve novice auditor decisions. Finally, auditor inherent characteristics are studied, including levels of emotional intelligence and impression management, and also do not appear to have implications for selection of evidence gathering techniques. Results of this study provide valuable insight into novice auditor-client interactions, as well as the implications of such interactions for audit evidence gathering activities.
Ph. D.

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3

Li, Xudong. "The Impact of Social Learning and Social Norms on Auditor Choice." Thesis, University of North Texas, 2014. https://digital.library.unt.edu/ark:/67531/metadc700085/.

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The purpose of this dissertation is to explore the influences of industry dynamic factors (e.g., peer selections) on a client’s subsequent decision to select the type of auditor (e.g., Big N versus non-Big N), following auditor turnover. More specifically, drawing on social norms and social learning theories, I develop testable implications and investigate whether and how industry dynamics have an incremental power in explaining auditor choice beyond traditional firm-specific variables documented in prior research. Using a large sample from years 1988 – 2012, I find that clients are more likely to imitate their industry peers’ prior selections to select the type of their succeeding auditors, consistent with the implications of social learning theory. I also find that clients in industries with stronger industry norms, as measured by a greater proportion of clients audited by Big N auditors in an industry, are more likely to select Big N auditors as their succeeding auditors, consistent with the implications of social norms theory. To my best knowledge, this is the first study to explore the impact of social dynamics measured at the industry level on auditor selection and provide large-sample evidence on the relations between industry dynamics and auditor selection at the firm level. Findings of this study provide insights into the dynamic process of auditor selection in which companies do not make auditor-selection decisions in isolation of one another as often posited in existing literature, contribute to the research on the determinants of auditor choice by incorporating industry dynamics into an agent-principal model, and provide a more comprehensive view of the phenomenon of auditor selection.

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Nazatul, Faiza Syed Mustapha Nazri Sharifah. "Auditor change in Malaysia: the influence of ethnicity, audit, client firm and auditor characteristics." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/376.

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Auditing has an important role to play in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. Given the costs involved, it is important to understand the reasons why companies change their auditor and choose a particular level of audit assurance. To date, however, only a limited number of studies on auditor change and the nature of change issues have been conducted, none of these in a Malaysian setting. Further, since the demise of Arthur Andersen, the audit market environment has changed significantly, creating a new research domain. In light of these recent developments, the objectives of this study are to address both auditor change and the nature of change issues. This study investigates two aspects of the Malaysian listed company auditor changes, namely the factors which influence auditor change and the nature of change. The first part deals with factors which influence auditor change, notably audit and client firms’ characteristics for the Malaysian listed company. Logistic regression analysis was used to explain the factors impacting on audit change and to examine the sensitivity of results to alternative period measurement and proxies of the basic model specification. Subsequently, the nature of change, in particular are address: changes of audit firm from a Big-4 audit firm to another Big-4 audit firm; from a non Big-4 audit firm to a Big-–4 audit firm; from a Big-4 audit firm to a non Big-4 audit firm; and from a non Big-4 audit firm to another non Big-4 audit firm. Two auditor characteristics are adopted: auditor ethnicity and auditor quality and three proxies of audit quality are adopted: brand name, specialist auditor and audit firm size. Logistic regression analysis and multinomial regression analysis were used to evaluate alternative models of the change process.

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Abidin, Shamharir. "Audit market concentration and auditor choice in the UK." Thesis, University of Stirling, 2006. http://hdl.handle.net/1893/119.

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Auditing has an important role in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. It is important to understand the reasons why, given the costs involved, companies change their auditor and choose a particular level of audit assurance. To date, however, only a limited number of studies on auditor choice issues are available, especially in the UK setting. Further, since the downfall of Andersen, the audit market environment has changed significantly, creating a new audit environment to be researched. In light of these recent developments, the objectives of this thesis are to address both concentration and auditor choice issues. It is divided into two separate but interrelated parts. The first part of this thesis provides evidence on audit market concentration in the UK domestic listed company market from 1998 to 2003. The effect of Andersen’s demise on both audit market concentration and audit fees is examined. Using four different size measures (number of audits, audit fees, clients’ total assets and sales), three measures of concentration are calculated. Results show that the UK audit market has now clearly surpassed the tight oligopoly threshold and, despite auditing significantly fewer clients in 2003 than in 1998, the B5/4 managed to increase their fee dominance. In particular, the decline in B5/4 ‘number of clients’ market share was mainly due to their lower share of the newly-listed companies audit market. On the other hand, the slight increase in B5/4 audit fee market share was due to the net impact of leavers concentrating the B5/4 share and joiners diluting it. Voluntary switches to/from the B5/4 had a relatively small impact on B5/4 market share for both measures. Following Andersen’s acquisition by Deloitte & Touche, market levels of audit fee and audit fee rate (audit fee scaled by total assets) have increased markedly, suggesting that more audit effort is being expended as a way to restore confidence about audit quality after the damage caused by Andersen’s alleged misconduct. The acquisition has also contributed to a further increase in ‘audit fee’ market concentration for the 4-firm concentration ratio (CR4) and in the overall Hirschman-Herfindahl Index measure. Although, Deloitte & Touche gained significant market share in terms of both audit fees and number of audits through its acquisition of Andersen, it is PricewaterhouseCoopers that continues to hold the largest market share. Deloitte & Touche retained 93 former Andersen clients (74%), 21 (17%) moved to another B5/4 auditor and 11 (9%) chose a non-B5/4 firm. While former Andersen clients paid higher audit fees, in aggregate, the increase was, perhaps surprisingly, less than for the market as a whole. At the industry level, the B4 firms dominated all sectors, the highest non-B5/4 market share in any industry being just 8%. In 2003, PricewaterhouseCoopers was the leader in 18 out of 34 sectors. The second part of the thesis is divided into two separate studies – auditor change determinants and new auditor selection determinants. These studies use a sample of non financial auditor change companies to test logistic regression models of the determinants of auditor change and new auditor selection. The determinant variables include auditee, auditor and audit characteristics. This part also examines the sensitivity of results to alternative functional forms of the basic model specification. Two definitions of auditor quality – brand name auditor and specialism, are employed. Internal governance issues such as audit committee independence, the duality of chairman/CEO as well as the size/quality of the incumbent auditor were found to be significant determinants of auditor change. Expected future growth in the company, rather than past growth, and audit fee reduction were positively related to audit change probability. Result also suggests that companies changed auditor to improve the perception of auditor independence. By contrast, in the new auditor selection models, corporate governance variables did not appear to be important in determining a different quality (brand-name) auditor. Only the chairman/CEO duality variable was weakly and negatively significant, suggesting that duality is associated with a change to a lower quality auditor. Growing companies are more likely to change to a brand name auditor, consistent with the inability of smaller firms to provide services across an international market. Contrary to agency theory predictions, the results show that a company experiencing increased leverage is less likely to choose a B5/4 auditor, suggesting that B5/4 auditors are being selective in avoiding risky clients. Higher audit fees are paid to new auditors by companies that changed from non-B5/4 to B5/4, reflecting a B5/4 fee premium. However, the higher NAS fee result is contrary to initial expectations. Typically, far fewer variables were significant in the models with audit quality proxied by industry specialism. For the specialism models based on audit fee market share, there is counter-intuitive evidence that a company with a large number of subsidiaries is less likely to move to a specialist auditor from a non-specialist. New specialist auditors were more likely to be preferred when a company experienced an increase in current accruals or a reduction in leverage. In general, the results for these models were less strong and were dependent upon the specialist definition adopted. Finally, the thesis provides evidence that the choice of time variant model (ex-ante, contemporaneous or ex-post) made no significant difference to the overall results. The one exception concerns the ‘growth’ variable, where companies are found to change auditor in anticipation of future growth, rather than as a response to past growth. Further, the use of alternative proxy variables does not greatly influence the regression results. One important exception to this general observation concerns the brand name proxy. When brand name was defined as tier12 (to include Grant Thornton and BDO) the significance level was improved in all models. This suggests that, to some degree, Grant Thornton and BDO are viewed as quality service providers closer in quality to B5/4 than to other smaller audit firms.

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Sands, John Stephen, and n/a. "Auditor Switching - A Two-Stage Decision Process: An Empirical Study of Australian Companies." Griffith University. Department of Accounting, Finance and Economics, 1996. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20050901.152229.

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This dissertation is concerned with a primary and two secondary research issues. The primary issue pertains to the existence of a two-stage auditor switching decision process; that is the auditor change and the auditor selection stages. The two secondary issues concern the relative influence of variables within their respective decision stages. External auditors are engaged not only to comply with the Corporations Law requirement and Australian Stock Exchange membership conditions but also to reduce the degree of information risk assigned by financial statement users to financial statements prepared by auditee management. The decision to switch auditors may cause financial statement users to assign a higher degree of information risk to financial statements, i.e., the indirect costs of switching auditors. A substantial increase in these indirect costs may have occurred as the average rate that Australian publicly listed companies switch auditor has increased in recent years. However, prior research has provided inconsistent and inconclusive evidence with regard to the variables that influence auditees to switch auditors. To avoid mis-perceptions by financial statement users about the newly appointed auditors' attestation of the financial information prepared by auditees, a greater understanding is needed of the auditor switching decision process to assist in mitigating these indirect costs of switching auditors. In prior research the underlying suggestion why auditees switch auditors is the development of a mis-match of audit services demanded to the services supplied by the incumbent auditor. To overcome this mis-match, auditees after deciding to change auditors then select a specific audit firm that offers suitable services and possesses suitable characteristics. A suggested reason for the inconsistent findings of prior research is that there are two decision stages (auditor change and auditor selection) in the auditor switching decision process and past studies have examined, intentionally or otherwise, different decision stages. From a two decision stage perspective, there are three additional explanations for the inconsistent findings of prior research. These explanations are 1) the inappropriate use of surrogate measures for the decision stage studied, 2) the misuse of the terms auditor change, auditor selection and auditor switching, and 3) the inappropriate research methodology and instrument design employed. This absence of a 'shared agreement' among researchers about the two-stage auditor switching decision concept and misuse of terms may have confused not only researchers but also survey participants and readers of auditor switching literature thus contributing to the inconsistencies in prior evidence as well as perpetuating the inconsistent results where the readers are the future researchers. A review of the literature identified five characteristic variables of the incumbent and replacement audit firms that influence the auditor switching decision. Four variables (disagreements between auditees and auditors that result in, or are caused by, the issuance of a qualified audit report and recommendations from three external sources) in addition to the five incumbent auditor characteristics were found to influence only the auditor change decision. In addition to the five replacement auditor characteristic variables, a further five variables, involving audit firm image creation or other promotional activities, have been found to influence the auditor selection decision stage. A primary and two secondary problems regarding the auditor switching decision process are addressed (1) How and to what extent does the impact of the five auditor characteristics on Australian auditees' decisions to change auditors (to terminate the incumbent auditor's appointment) differ from that on auditees' decisions to select the replacement auditor? (2) How and to what extent are the nine variables used by Australian auditee management in the decision to change auditors (to terminate the incumbent auditors appointment)? (3) How and to what extent are the ten variables used by Australian auditee management in the decision to select a replacement auditor? The provision of evidence to support the two-stage auditor switching decision process may be achieved by jointly examining and identifying significant differences in the perceived influence of auditor characteristics across the two decision stages and a comparison of their rank order of influence within each stage. Three empirical models are constructed to investigate these three research questions. Using the MANOVA (within-subjects) design, the first model is to analyse each respondent's perception of the level of influence of each of the five auditor characteristic variables across the two decision stages. The second and third empirical models are using an one-way ANOVA design to test the influence of each of the respective independent variables (i.e., nine variables for the change decision and ten variables for the selection decision) on the respective dependent variable (i.e., the change decision or the selection decision). Fifty-three usable responses were received from Australian companies identified as voluntarily switching auditors for the reporting year ended 1990 and/or 1991. The data collected for analysis were provided by company executives of these companies. The major findings of this study are: 1) Two of the five auditor characteristics, 'level of audit quality' and 'suitability of non-audit services', differed significantly in their level of relative influence across the two decision stages. Furthermore, there was some support in the results for a perceived difference in the influence of a third auditor characteristic, 'size of audit fees', across both stages. 2) Significant differences were perceived in the level of influence of variables on the auditor change decision stage. The six most influential variables were the higher audit fees, the auditor's offices were not located near the auditee's geographically dispersed offices, the incumbent auditor's lack of industry specialisation, a higher audit quality was not provided, the non-audit services offered were unsuitable, and director's recommendations. 3) In the auditor selection decision stage, significant differences were perceived in the level of influence of variables. The six most influential variables were the lower fees, the recommendations of business colleagues, a higher quality audit can be provided, the suitability of range of non-audit services, the closeness of the auditor's offices to the auditee's geographically dispersed operations, and the availability of industry specialisation. 4) A comparison of the rank order of influence of auditor characteristic variables within each decision stage found variances exist for two variables 'closeness of auditor's offices to the auditee's operations' and 'the level of industry specialisation' across the two stages. 5) The significant difference in the level of influence of characteristics of the incumbent and replacement auditors in the first finding suggests that auditors are not perceived as providing homogeneous services. Furthermore, from the significant difference in these auditor characteristic variables within each decision stage in the second and third findings imply that the auditor characteristics of an auditor are not perceived as homogeneous. The following major conclusions are drawn from this study. The evidence from these major findings support the existence of a two-stage auditor switching decision process. The results also show that auditor switching decision makers' perceptions of the variables that influence auditor switching vary across the two decision stages and with the auditor change and auditor selection decisions. Finally, because the characteristics of the auditors vary in their perceived influence across both stages and within each decision stage, these variances suggest the auditor characteristics supplied are perceived to be heterogeneous. This perceived heterogeneity permits audit firms to differentiate their services offered and requires auditees to employ a two-stage auditor switching decision process.

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Sands, John Stephen. "Auditor Switching - A Two-Stage Decision Process: An Empirical Study of Australian Companies." Thesis, Griffith University, 1996. http://hdl.handle.net/10072/366910.

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This dissertation is concerned with a primary and two secondary research issues. The primary issue pertains to the existence of a two-stage auditor switching decision process; that is the auditor change and the auditor selection stages. The two secondary issues concern the relative influence of variables within their respective decision stages. External auditors are engaged not only to comply with the Corporations Law requirement and Australian Stock Exchange membership conditions but also to reduce the degree of information risk assigned by financial statement users to financial statements prepared by auditee management. The decision to switch auditors may cause financial statement users to assign a higher degree of information risk to financial statements, i.e., the indirect costs of switching auditors. A substantial increase in these indirect costs may have occurred as the average rate that Australian publicly listed companies switch auditor has increased in recent years. However, prior research has provided inconsistent and inconclusive evidence with regard to the variables that influence auditees to switch auditors. To avoid mis-perceptions by financial statement users about the newly appointed auditors' attestation of the financial information prepared by auditees, a greater understanding is needed of the auditor switching decision process to assist in mitigating these indirect costs of switching auditors. In prior research the underlying suggestion why auditees switch auditors is the development of a mis-match of audit services demanded to the services supplied by the incumbent auditor. To overcome this mis-match, auditees after deciding to change auditors then select a specific audit firm that offers suitable services and possesses suitable characteristics. A suggested reason for the inconsistent findings of prior research is that there are two decision stages (auditor change and auditor selection) in the auditor switching decision process and past studies have examined, intentionally or otherwise, different decision stages. From a two decision stage perspective, there are three additional explanations for the inconsistent findings of prior research. These explanations are 1) the inappropriate use of surrogate measures for the decision stage studied, 2) the misuse of the terms auditor change, auditor selection and auditor switching, and 3) the inappropriate research methodology and instrument design employed. This absence of a 'shared agreement' among researchers about the two-stage auditor switching decision concept and misuse of terms may have confused not only researchers but also survey participants and readers of auditor switching literature thus contributing to the inconsistencies in prior evidence as well as perpetuating the inconsistent results where the readers are the future researchers. A review of the literature identified five characteristic variables of the incumbent and replacement audit firms that influence the auditor switching decision. Four variables (disagreements between auditees and auditors that result in, or are caused by, the issuance of a qualified audit report and recommendations from three external sources) in addition to the five incumbent auditor characteristics were found to influence only the auditor change decision. In addition to the five replacement auditor characteristic variables, a further five variables, involving audit firm image creation or other promotional activities, have been found to influence the auditor selection decision stage. A primary and two secondary problems regarding the auditor switching decision process are addressed (1) How and to what extent does the impact of the five auditor characteristics on Australian auditees' decisions to change auditors (to terminate the incumbent auditor's appointment) differ from that on auditees' decisions to select the replacement auditor? (2) How and to what extent are the nine variables used by Australian auditee management in the decision to change auditors (to terminate the incumbent auditors appointment)? (3) How and to what extent are the ten variables used by Australian auditee management in the decision to select a replacement auditor? The provision of evidence to support the two-stage auditor switching decision process may be achieved by jointly examining and identifying significant differences in the perceived influence of auditor characteristics across the two decision stages and a comparison of their rank order of influence within each stage. Three empirical models are constructed to investigate these three research questions. Using the MANOVA (within-subjects) design, the first model is to analyse each respondent's perception of the level of influence of each of the five auditor characteristic variables across the two decision stages. The second and third empirical models are using an one-way ANOVA design to test the influence of each of the respective independent variables (i.e., nine variables for the change decision and ten variables for the selection decision) on the respective dependent variable (i.e., the change decision or the selection decision). Fifty-three usable responses were received from Australian companies identified as voluntarily switching auditors for the reporting year ended 1990 and/or 1991. The data collected for analysis were provided by company executives of these companies. The major findings of this study are: 1) Two of the five auditor characteristics, 'level of audit quality' and 'suitability of non-audit services', differed significantly in their level of relative influence across the two decision stages. Furthermore, there was some support in the results for a perceived difference in the influence of a third auditor characteristic, 'size of audit fees', across both stages. 2) Significant differences were perceived in the level of influence of variables on the auditor change decision stage. The six most influential variables were the higher audit fees, the auditor's offices were not located near the auditee's geographically dispersed offices, the incumbent auditor's lack of industry specialisation, a higher audit quality was not provided, the non-audit services offered were unsuitable, and director's recommendations. 3) In the auditor selection decision stage, significant differences were perceived in the level of influence of variables. The six most influential variables were the lower fees, the recommendations of business colleagues, a higher quality audit can be provided, the suitability of range of non-audit services, the closeness of the auditor's offices to the auditee's geographically dispersed operations, and the availability of industry specialisation. 4) A comparison of the rank order of influence of auditor characteristic variables within each decision stage found variances exist for two variables 'closeness of auditor's offices to the auditee's operations' and 'the level of industry specialisation' across the two stages. 5) The significant difference in the level of influence of characteristics of the incumbent and replacement auditors in the first finding suggests that auditors are not perceived as providing homogeneous services. Furthermore, from the significant difference in these auditor characteristic variables within each decision stage in the second and third findings imply that the auditor characteristics of an auditor are not perceived as homogeneous. The following major conclusions are drawn from this study. The evidence from these major findings support the existence of a two-stage auditor switching decision process. The results also show that auditor switching decision makers' perceptions of the variables that influence auditor switching vary across the two decision stages and with the auditor change and auditor selection decisions. Finally, because the characteristics of the auditors vary in their perceived influence across both stages and within each decision stage, these variances suggest the auditor characteristics supplied are perceived to be heterogeneous. This perceived heterogeneity permits audit firms to differentiate their services offered and requires auditees to employ a two-stage auditor switching decision process.
Thesis (Masters)
Master of Philosophy (MPhil)
Department of Accounting, Finance and Economics
Griffith Business School
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Huang, Jing. "Investigation into the determinants of auditor selection and audit fees in China." Thesis, Cardiff University, 2006. http://orca.cf.ac.uk/55603/.

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This thesis has two interrelated objectives. First, it examines the demand-side determinants of auditor choice of listed Chinese companies. Unlike most previous studies just based on agency theory or signalling theory, I consider an institutional perspective on auditor selection and audit fee determinants. The traditional theories focus on the nature of companies and the companies' inherent motivations to safeguard reliable accounting information. However, the theory in relation to institutions argues that external institutional factors such as legal system and government intervention impose legal and political costs on companies and auditors, which in turn affect the demand for, and supply of, auditing services. The second objective is to study the determinants of audit fees. I pay particular attention to the impact of auditor selection bias on audit pricing, which has been largely neglected in most prior studies. This study adopts a multi-strategy research design including an exploratory qualitative interview study and a quantitative cross-sectional study. The latter is based on a sample of 933 listed Chinese companies and estimates two-stage empirical models: a multinomial logit model (MNL) for auditor selection in the first stage and weighted least squares (WLS) regression models for audit fee determinants in the second stage. The results show that the Chinese listed companies' internal motivations to select high quality auditors are not strong, but the institutional factors impose legal and political costs on companies, which in turn motivate those with a large size or a high level of state ownership to hire high quality auditors. In addition, this work documents evidence of the existence of selectivity bias in audit fees in China. Controlling for the selection bias, company size and the number of subsidiaries are significant fee determinants for all Chinese auditors while company net cash flow and auditor tenure have a differential influence on audit fees charged by Big Four firms, large and small local firms. The study also provides evidence that all Chinese auditors do not have their audit fees sensitive to company risks, and Big Four firms do not have a fee premium relating to large local firms. Listed companies select auditors between Big Four firms and large local firms who can minimise their audit fees, controlling for other fee determinants and selectivity bias.

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Snyders, Curtis. "Evaluating recruitment practices at the auditor general of South Africa." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1021189.

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This research study evaluated recruitment practices at the Auditor-General of South Africa (AGSA). The AGSA recruit highly skilled talented individuals in a country with a problem with a shortage of skills. Recruitment at the organisation is therefore an important function and key to the success of the AGSA. There is no clear indication that the AGSA, when filling vacancies, should recruit from its internal resources or recruit externally. This research looked to establish an ideal ratio between the recruitment from internal and external employees. To achieve the objectives, a literature review was conducted to determine the various combinations of recruitment. The literature was divided into talent management, internal and external recruitment, as well as succession management. The research took the form of a case study, looking at recruitment practices within the AGSA. A questionnaire was developed to gather information from employees in the AGSA, around their assessment of recruitment and their opinion on internal and external recruitment. The questionnaire was distributed online and various levels of employees within the organisation participated in responding to the questionnaire. The most recent recruitment reports were presented and analysed. Information was gathered from literature on recruitment and the AGSA employee’s by means of an online questionnaire. Recommendations were made to the AGSA taking into consideration the current practices within the organisation and the research undertaken for this dissertation.

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Hightower, Sonja. "Who Makes the Decision? Managerial Influence on Corporate Boards and Auditor Selection, Change, and Compensation." Thesis, University of North Texas, 2020. https://digital.library.unt.edu/ark:/67531/metadc1707251/.

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This dissertation examines whether managers influence corporate boards of directors in their auditor selection, change, and compensation decisions. This topic is important because it addresses concerns that the Sarbanes-Oxley Act of 2002 (SOX) is not effective in eliminating managerial influence over auditor engagement decisions and that it may provide a false sense of security to investors. These concerns are based on the implicit assumption that managers prefer weaker governance oversight and lower audit quality. However, empirical research testing associations between managerial influence and audit-related decisions post-SOX is scarce and generally guided by agency theory. Incorporating agency, stewardship, and resource dependence perspectives, I find that managerial preferences for auditor selection are not aligned. Specifically, CEOs positively influence the selection of higher quality auditors, whereas CFOs have the opposite effect. Further, CEOs who hold powerful roles as chairs of their companies' boards of directors appear to mitigate the negative influence of CFOs and inside directors on audit quality. CEOs serving in dual roles also oppose auditor turnover when lower earnings quality prompt higher demand for audit effort. Finally, my study provides some evidence that management exercises downward pressures on audit fees, suggesting that managers utilize their authority beyond the regulations established by SOX to negotiate auditor compensation.

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Embretzén, Johanna, Marie Nilsson, and Sandra Olofsson. "A Difficult Choice? : A study of which factors influence the choice of auditor." Thesis, Umeå University, Umeå School of Business, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-1021.

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Because all joint-stock companies in Sweden need to have an auditor we thought it would be

interesting to study how companies choose their auditor and which factors influence their

choice. Therefore our research question is:

“Which factors influence joint-stock companies in their choice of auditor?”

The main purpose of the study is to get a better and deeper understanding of the subject, in

order to clarify the purpose we established three sub purposes:

• Establish which determinants that play a significant role in a company’s choice of

auditor.

• Investigate if there are any differences between companies of different sizes.

• Research how auditors perceive the relationship with their clients.

We have performed a study with a subjective view of reality and to get a deeper

understanding for the subject of our thesis we chose a qualitative research method. The

purpose of this study is to get a better understanding and therefore the hermeneutic point of

view is the most suitable alternative because it brings attention to understanding and realistic

thinking. During the study we have done a total of eight interviews, six with joint-stock

companies of different sizes managed by the owner and two interviews with auditors, both

working in a “Big Four” audit firm. After the interview we compared the collected data with

our chosen theories to see if there are any patterns that we can draw a conclusion from. This is

representative for the deductive approach of our study.

Our study shows that recommendations and personal relationships are the most important

determining factors for a company when choosing an auditor. Recommendations from friends

and family are the most common way to get in contact with an auditor.

Prior to the study we believed that companies of various sizes would have different opinions

of which factors that influence their choice of auditor but the study shows that there are no

significant differences in how the companies choose their auditor.

The auditors’ perceptions of what expectations the companies have on their auditors overall

seem to agree with what the companies expressed during the interviews. However, a majority

of the respondents in the researched companies want their auditor to be more pro-active and

knowledgeable about the company.

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Drew, Philip. "The factors affecting the auditor selection decisions of FTSE 350 companies in competitive tenders." Thesis, Cranfield University, 2015. http://dspace.lib.cranfield.ac.uk/handle/1826/9272.

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Auditing provides an important role supporting the function of financial markets where information asymmetry exists between shareholders and management. The audit market for the largest publicly listed UK companies, those within the FTSE 350, has however come under scrutiny following a number of financial scandals and, driven both by quality and competition concerns as the largest audit firms, the “Big 4” are dominant. Auditor tenure and long periods without competitive tenders have been recurrent concerns and yet how companies select their auditors is under researched. This study examines the influences on the complex decision process underlying auditor selection in FTSE 350 companies during an important period, namely that between the acquisition of Arthur Andersen by Deloitte in August 2002 and the introduction of the September 2012 UK Corporate Governance Code by the Financial Reporting Council. Based on a social constructionist philosophical perspective and adopting a grounded approach, the study covers 60 auditor selection decisions (over half of those identified in the research period) and includes in depth interviews over a period of two years with those who had recently been involved in a FTSE 350 auditor selection process; both from the buy-side and the sales-side. A conceptual model is developed which illustrates five factor groups that this research identified as influencing auditor selection in typically comprehensive proposal processes. These were: Relationships at the start of the proposal process, Service design, Capabilities and competences of the bidding firms, Behavioural influences during the proposal process and Final decision making. It also identifies interrelationships between these factor groups. These results are important because they inform theory and practice at a time when auditor change is becoming a statutory requirement. The study also has implications for other complex purchases of intangible services, particularly other professional services, and potentially for complex decision situations more generally.

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Baroudi, Sarra. "Auditor selection of negotiation strategies : the effect of motivational factors and bargaining power under a throughput model." Thesis, University of Hull, 2016. http://hydra.hull.ac.uk/resources/hull:15673.

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Motivational factors and bargaining power have been recognized by scholars and practitioners alike, as important elements for negotiation strategies. However, there has been little effort to date to empirically or theoretically study the effect of these factors in the context of auditor-client negotiation while adopting a decision-making process framework. We present a Throughput Model framework that describes the decision-making process of auditors when they make decisions about negotiation strategies. The model depicts how (a) perception of motivational factors and (b) bargaining power affect the choice of negotiation strategy and identifies different pathways auditors use in their decision about negotiation strategies. In our experiment, we manipulate engagement risk perception, client pressure, corporate mechanisms strength as well as financial information. We. investigate their effects on auditor decision making about the likelihood of accepting client's management alternative and on the negotiation strategies choice. We find that only engagement risk perception influences auditor's propensity to accept aggressive accounting treatments of the client. This in turn influences the use of all the negotiation strategies. On the other hand, client pressure only has effect on compromising strategies while bargaining power influences the concessionary strategy of auditors. Moreover, two dominant decision making pathways are used by auditors, i.e. P→J→D and P→D.

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Macourková, Eva. "Kvalita externího auditu a vliv výběru auditora na kvalitu auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264580.

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The thesis deals with audit quality and auditor selection. These can indeed have a significant effect on audit quality. The introductory chapters of the thesis describe a quality in general form. It offers a basic characteristic of audit and auditor. It is deal with a legislative framework, necessary standards and another regulation of audit quality. Subsequently, it explains control system of audit quality in the Czech Republic and it describes watchdog bodies in the Czech Republic. After that the publication of Federation of European Accountants (FEE) from 2013 is analysed and criteria are presented. These criteria proceed from survey of FEE and determine the auditor selection. In conclusion it deals with application of discovered information on the individual practical examples of application for execution of audit or other audit services. This achieved information is used to create a sample form. This sample form of application for execution of audit could serve to improve of audit quality in the first stage of auditor selection. The ISO standards, book of Audit and the FEE publication are the main information source for the thesis.

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Kaspar, Lundberg. "Varför anmäler revisorer få penningtvättsrapporter till Finanspolisen? : En kvalitativ studie om revisorers rapportering till Finanspolisen analyserat utifrån selektionsteori." Thesis, Södertörns högskola, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-31475.

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Purpose: Apply selection theory to the subject of money laundering. The aim of the study is to examine why auditors report few money laundering reports to the finacial intelligence. Method: Qualitative interviews for data collection. Frame of reference: Selection Theory formulated by the National Council for Crime Prevention, audit-expectationgap and the money laundering act. Results and conclusions: Money laundering reports from auditors to the financial intelligence police have been few, both presently and in the past. There are many causes for the few reports, a short conclusion reads as follows: Laundering is difficult and time-consuming to examine. Auditors do not consider it a part of their duties. They have a high threshold for reporting suspected money laundering, higher than the money-laundering act prescribes. It is fairly safe for auditors to avoid reporting without consequences for themselves. Some auditors fear the customer can claim a compensation charge if they send in an erroneous report. Through the study the author understood that auditors tend to be more loyal towards their employers than towards law enforcement authorities. The author finds it likely, that, to a large extent, auditors are happy to discontinue their mandate, when they find irregularities, rather than to report to the law enforcement authorities (FIU or Swedish Economic Crime Authority). Some shelf-corporation company auditors could probably prevent money laundering to a greater extent than they do today. Some shelf corporation divestments carried out are probably sold to persons who intend to commit tax offences, false accounting and fraud. The coordinator at the Financial Intelligence (FIU) police unit stated that unfortunately shelf-corporation auditors do not obey the money laundering act.
Syfte: Tillämpa selektionsteori inom ämnet penningtvätt. Huvudutgångspunkten är att undersöka varför revisorer avger få penningtvättsrapporter till Finanspolisen. Metod: Kvalitativa intervjuer (13 stycken) för insamling av data. Referensram: Brottsförebyggande rådets selektionsteori, revisions-förväntningsgap samt penningtvättslagen. Resultat och slutsatser: Revisorer gör i dagsläget, och har även historiskt, gjort få penningtvättsrapporter till Finanspolisen. Många orsaker ligger till grund för rapporteringsgraden, nedan följer en kort sammanfattning. Penningtvätt är svårt och tidsödande att granska. Revisorer anser att det inte ingår i deras arbetsuppgift. Revisorer har en hög rapporteringströskel för misstänkt penningtvätt, högre än penningtvättslagen föreskriver. Det är tämligen riskfritt för revisorer att undvika rapportering, vissa revisorer upplever dessutom att risken för att kunden yrkar skadestånd vid en felaktig anmälan är stor. Författaren har genom studien förstått att revisorer är mer lojala mot sina uppdragsgivare än gentemot rättsvårdande myndigheter. Författaren finner troligt att revisorer i större utsträckning nöjer sig med att avsluta sitt uppdrag genom revisorsavsägelse då dessa finner oegentligheter än att anmäla till myndigheter (Finanspolisen eller Ekobrottsmyndigheten). Vissa lagerbolagsföretags revisorer kan sannolikt stävja penningtvätt i betydligt större utsträckning än de gör idag. En del lagerbolagsförsäljningar som genomförs, säljs troligen till personer som ämnar genomföra skattebrott, bokföringsbrott och bedrägerier. Tyvärr upplever samordnare på FIPO att lagerbolagsrevisorer inte följer penningtvättslagen.

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Engvall, Therese, and Johanna Snees. "Revisionspliktens avskaffande : En studie om hur revisorns roll har förändrats efter avskaffandet av revisionsplikten i små aktiebolag." Thesis, Södertörns högskola, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-35613.

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The aim of this essay is to investigate how the audit profession has changed since the abolition of audit obligation and how the auditors have adapted to the change. Through qualitative interviews with auditors, the auditor's role and duties has been analyzed since the abolition of audit obligation and the reduced demand for auditing. This in order to determine whether the abolition of the audit obligation has resulted in a change in the auditor's offer of services and if this has affected independence. Continuingly, the role of the auditor has been analyzed by the importance of the relationship with the customer as well as the expectation gap that exists. The collected material will be explained by an objective approach. The empirical evidence shows that there is a difference for the auditor's role as well as duties following the abolition of audit obligation where the service offer has been expanded while there is a reduced demand for auditing, which has been replaced by other services.

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Moreira, Bruno Carlos Flora. "Construção de matriz de referência para auditoria ao processo de recrutamento e seleção." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14099.

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Mestrado em Ciências Empresariais
Este Projecto nasceu de um objectivo pessoal ao qual se associaram interesses profissionais. Está ligado à compreensão de que os processos de Recrutamento e Selecção (R&S) são por vezes desenvolvidos nas (e pelas) Empresas, de forma a satisfazer necessidades prementes mas sem que se lhes atribua a dimensão estratégica que assumem. Por outro lado, e à semelhança de outras valências de recursos humanos (RH), a componente de mensuração da actividade também é descurada o que, só por si, justifica o interesse a temática associando-a a uma outra: a Auditoria em RH. Neste enquadramento, desenvolvemos o trabalho iniciando a necessária pesquisa de textos académicos capazes, por um lado, de nos auxiliarem no entendimento das temáticas abordadas e sua conjugação (Recrutamento e Selecção e a Auditoria em RH) e, por outro, suportarem a construção do documento que servirá como instrumento de trabalho (MATRIZ) - peça essencial na concretização da Auditoria aos processos de R&S. Para tal, optámos por uma metodologia de natureza qualitativa, com recurso à análise documental e observação directa. Observada a aplicação do instrumento de trabalho nos processos de R&S aleatoriamente selecionados para o efeito, e verificados os parâmetros de avaliação que compõem o mesmo, foi possível identificar lacunas existentes ao nível da estratégia e da prática na condução dos processos. De igual modo, permitiu-nos também compreender e analisar as alternativas capazes de nos levar a encontrar soluções para o futuro, numa clara perspectiva de diagnóstico da situação e suporte à decisão da Gestão de Recursos Humanos.
This project was born from a personal goal associated with a professional need and interest. It is based on the understanding that the Recruitment and Selection (R & S) processes are sometimes developed in and by Companies in order to satisfy pressing needs but without being given the strategic dimension that they truly assume. Besides that similarly to other human resources (HR) areas, the measurement of the activity is also neglected which, in itself, justifies the interest of working on the subject by associating it with another one: Audit in HR. In this context, we have developed the work by initiating the necessary research of academic texts capable, on one hand, of assisting us in understanding the addressed topics and their relation (Recruitment and Selection and Auditing in HR) and, on the other hand, supporting the construction of the document which will serve as a working tool (MATRIZ) - an essential piece in the implementation of the R&S Process Audit. For this, we chose a methodology of qualitative nature, using documentary analysis and direct observation. We observed an application of the work tool in the R&S processes randomly selected for this purpose, and verified the evaluation parameters that make up the same, it was possible to identify existing gaps in the scope of strategy and practice in the conduct of the processes.
info:eu-repo/semantics/publishedVersion

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18

Goddard, Kim M. "The attentional blink in audition and vision, an early selection model of selective attention revisited." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/tape15/PQDD_0012/MQ34961.pdf.

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19

Stewart, Hannah J. "Auditory selective attention in typical development and Auditory Processing Disorder." Thesis, University of Nottingham, 2017. http://eprints.nottingham.ac.uk/39178/.

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This thesis examines auditory selective attention as a possible cause of Auditory Processing Disorder (APD). APD is a diagnosis based on the clinical needs of the 5% of children who present with listening difficulties but demonstrate normal hearing. This thesis will focus on developmental APD, which affects children with no known infection, trauma or primary cause inducing their listening difficulties. It will seek to address the current lack of understanding of the root causes of APD, which leads to significant variation in clinical referral routes, resulting in inconsistent methods of diagnosis and treatment. APD has historically been approached via a bottom-up route of assessing auditory processing skills, such as temporal-spatial abilities. The inconsistent results of bottom-up studies has led to debate regarding the diagnosis and treatment of APD, resulting in extensive batteries of tests being conducted on children. However, recent evidence suggests that studies on the causality of APD should be refocused on top-down processes such as auditory attention and memory – hence the focus of this thesis on auditory selective attention. The thesis begins by assessing a new test of auditory selective attention, the Test of Attention in Listening (TAiL), to ensure that it measures auditory rather than supramodal attention. Having established the modality-specificity of TAiL, the thesis examines the development of auditory selective attention to both spatial and non-spatial auditory stimulus features, across tasks of varying levels of perceptual demand. Finally, the thesis assesses the selective attention ability of children with listening difficulties. Specifically, listeners’ selective attention is assessed in both the auditory and visual domains, using both spatially- and non-spatially-based tasks. If auditory selective attention deficits are found in those with listening difficulties, this will provide a basis for the diagnosis and treatment of APD to be constructed and managed from a psychological viewpoint rather than an audiological one.

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Martins, Vasco Farinha Nunes. "Utilização da Lei de Benford na seleção de fornecedores em auditorias fiscais." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7629.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Apesar da evolução ocorrida nos sistemas de informação e no cruzamento de informação, a auditoria ainda recorre significativamente às tradicionais técnicas de amostragens, em que que as transações fraudulentas podem nem ser selecionadas ou mesmo que o sejam, podem não ser detetadas. Seria por isso de todo conveniente que se utilizassem em simultâneo com as técnicas usuais, ferramentas que não analisassem apenas alguns dados, mas a totalidade dos mesmos e que estes fossem analisados estatisticamente. A Lei de Benford seria uma forma eficiente de proceder a essa análise, contribuindo assim para uma maior eficiência dos recursos. Uma abordagem deste género teria as suas fraquezas, mas a objetividade ganha e acima de tudo o alargamento da base testada são mais-valias que não devem ser menosprezadas. Teve-se assim como objetivo determinar, com base em dados reais, até que ponto a Lei de Benford seria útil na seleção de fornecedores em auditorias fiscais. Conclui-se que a mesma não é eficiente nesse desígnio porque os valores das faturas tendem a concentrar-se em determinadas zonas de grandeza que prejudicam a utilização desta ferramenta. Por outro lado, verificou-se igualmente que para determinados tipos de adulteração de valores, desde que os mesmos não incidam diretamente no valor da fatura, a Lei de Benford não distingue entre as series reais e as adulteradas.
In spite of developments in information systems and the intersection of information, the audit still uses traditional sampling methods, where the fraudulent transactions could not be selected or even if they were, could not be detected. So it would be convenient if they used simultaneously with the usual techniques, tools that analyze not only some data, but all, and these were statistically analyzed. Benford's Law would be an efficient way of carrying out this analysis, thus contributing to greater resource efficiency. Such an approach would have its weaknesses, but the greater objectivity achieved and foremost the broadening of the base tested, are gains that should not be overlooked. There was thus aimed at determining, based on actual data, the extent to which Benford's Law would be useful in the selection of suppliers in tax audits. It is concluded that it is not efficient in that goal, because the invoice amounts tend to concentrate in certain areas of magnitude, affecting the use of this tool. On the other hand, it was also found that for certain types of tampering values, provided that they do not relate directly to the invoice amount, Benford's Law does not distinguish between the actual series and fake series.

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Davidson, Ronald Allan. "Selection-socialization control in auditing firms: A test of Ouchi's model of control." Diss., The University of Arizona, 1988. http://hdl.handle.net/10150/184571.

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This research tests the descriptive validity of Ouchi's model of organizational control when it is applied to auditing firms. An analysis of Ouchi's model and other writings indicates that the selection-socialization type of control (or clan control or control by a strong organizational culture) would be expected to be used in auditing firms and that it would he evidenced by similarities in values perceived to be held by clan members. Empirical evidence is gathered from graduating students who are accounting majors and from professional staff in auditing firms using SYMLOG to measure perceived values. This evidence provided some support for the descriptive validity of Ouchi's model, but the evidence is mixed. The sets of perceived values found in staff of auditing firms do not appear to come from a single set, but the perceived values of each firm are different. Offers do appear to be made to individuals who have different sets of perceived values when compared to people who did not receive offers. No evidence was found to indicate that length of association within firm results in more similar sets of perceived values being held by firm members.

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22

Fujihara, Naohito. "Role of the primary auditory cortex in auditory selective attention studied by whole-head neuromagnetometer." Kyoto University, 1999. http://hdl.handle.net/2433/181267.

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23

Paltoglou, Aspasia Eleni. "Mechanisms of spatial and non-spatial auditory selective attention." Thesis, University of Nottingham, 2009. http://eprints.nottingham.ac.uk/10697/.

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Selective attention is a crucial function that encompasses all perceptual modalities and which enables us to focus on the behaviorally relevant information and ignore the rest. The main goal of the thesis is to test well-established hypotheses about the mechanisms of visual selective attention in the auditory domain using behavioral and neuroimaging methods. Two fMRI studies (Experiments 1 and 2) test the hypothesis of feature-specific attentional enhancement. This hypothesis states that when attending to an object or a feature, there should be an enhancement of the response in the sensory region that is sensitive to that object or feature. Experiment 1 investigated feature-specific attentional modulation mainly within the tonotopic fields around primary auditory cortex. Experiment 2 investigated feature-specific attentional modulation mainly around non-primary auditory cortex, when attending to frequency modulation or motion of the same auditory object. Experiment 1 showed evidence for feature-specific enhancement, while Experiment 2 did not. The role of competition among concurrent auditory objects as a necessary factor in driving feature-specific enhancement is discussed. A second hypothesis from vision research is that spatial perception and attention is much more precise in the centre than in the periphery. Experiment 3 used a masking release paradigm to investigate whether the acuity of auditory spatial attention was similarly increased in the midline. Although location discrimination of sounds segregated by inter-aural time differences was more precise at the midline than at the periphery, spatial attention was not. Therefore for this task at least there was no effect of eccentricity on auditory spatial attention. The results of these three studies are discussed in view of selective attention as a flexible process that operates in different ways according to the specifics of the task.

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Wrigley, Stuart Nicholas. "A theory and computational model of auditory selective attention." Thesis, University of Sheffield, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.269326.

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25

Tan, Michael Nicholas. "Selective listening processes in humans." University of Western Australia. School of Psychology, 2009. http://theses.library.uwa.edu.au/adt-WU2009.0198.

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This thesis presents data which support cochlear involvement in attentional listening. It has been previously proposed that the descending auditory pathways, in particular the medial olivocochlear system, play a role in reducing the cochlea's response to noise in a process known as antimasking. This hypothesis was investigated in human subjects for its potential impact on the detection of signals in noise following auditory cues. Three experimental chapters (Chapters 3, 4 and 5) are described in this thesis. Experiments in the first chapter measured the effect of acoustic cues on the detection of subsequent tones of equal or different frequency. Results show that changes in the ability to detect signals following auditory cues are the result of both enhanced detection for tones at the cued frequency, and suppressed detection for tones at non-cue frequencies. Both effects were measured to be in the order of ~3 dB. This thesis has argued that the enhancement of a cued tone is the implicit result of an auditory cue, while suppression of a probe tone results from the expectation of a specific frequency based on accumulated experience of a listening task. The properties of enhancement support the antimasking hypothesis, however, the physiological mechanism for suppression is uncertain. In the second experimental chapter, auditory cues were replaced with visual cues (representing musical notes) whose pitch corresponded to the target frequency, and were presented to musician subjects who possessed absolute or relative pitch. Results from these experiments showed that a visual cue produces the same magnitude of enhancement as that produced by an acoustic cue. This finding demonstrates a cognitive influence on the detection of tones in noise, and implicates the role of higher centres such as those involved in template-matching or top-down control of the efferent pathways. The final experimental chapter repeated several of the experiments from the first chapter on subjects with various forms of hearing loss. The results indicate that subjects with an outer hair cell deficit (concomitant with a sensorineural hearing loss) do not exhibit an enhancement of cued frequencies or a suppression of unexpected frequencies to the same extent as the normal-hearing subjects. In addition, one subject with a long-standing conductive hearing loss (with normal cochlear function) produced an enhancement equivalent to that of the normalhearing subjects. These findings also support the role of the medial olivocochlear system and the outer hair cells in antimasking. It is the conclusion of this thesis that enhancement most likely results from a combination of changes in receptive field characteristics, at various levels of the auditory system. The medial olivocochlear system is likely to be involved in unmasking a portion of the signal at the cochlear level, which may be influenced by both acoustic reflex pathways or higher centres of the brain.

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Bishop, Charles E. "A preliminary study of the effects of selective-serotonin re-uptake inhibitors (SSRIs) on central auditory processing." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc2853/.

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his study compared auditory behavioral and physiological measures among three subject groups: 1) Normal control subjects, 2) subjects who were on a prescribed SSRI for depression, and 3) subjects who were prescribed an SSRI for depression, but were not medicated at the time of testing. Test measures included: Standard audiological tests (audiometry and tympanometry), electrophysiological procedures for analysis of auditory- evoked brainstem and late responses, and standardized behavioral speech tests (SCAN-A, SSI, and the low predictability sentence list of the R-SPIN). Analysis of results indicated a statistically significant increase of group mean amplitude of the ABR peak V, from 15dBnSL to 55dBnSL, in the non-medicated group compared to controls. Also, the non-medicated group scored significantly less favorably than controls on the most challenging listening condition (-20 MCR) of the SSI, in the left ear. Although other test measures indicated consistent differences between these two groups, they were not, however, significant.

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Richardson, A. M. "Structural and functional factors affecting selective response to complex auditory input." Thesis, University of Stirling, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.354058.

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Daly, Heather R. "Object-based suppression in auditory selective attention: The influence of statistical learning." The Ohio State University, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=osu156284796614726.

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Goodale, Elizabeth S. "The Effects of Selective Serotonin Reuptake Inhibitors (Ssri) on Auditory Measures in Clinically Depressed Subjects." Thesis, University of North Texas, 2002. https://digital.library.unt.edu/ark:/67531/metadc3146/.

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The purpose of this study was to investigate the relationship between selective serotonin reuptake inhibitor (SSRI) medication on auditory skills in clinically depressed subjects. Experimental subjects prescribed an SSRI were tested in a medicated and an unmedicated condition, and the test results were compared. Furthermore, the experimental group was compared with a control group consisting of normal subjects. Test measures included pure tone audiometry, tympanometry, acoustic reflex thresholds, and auditory electrophysiologic measures such as auditory brainstem and auditory late responses. An assessment scale for depression (Beck Depression Inventory-II) was also used. Results indicated statistically significant differences for the BDI-II between the control and experimental groups for both conditions. Electrophysiologic measures indicated a significantly shorter latency for auditory late potential P1 at 55 dBnSL, and a significantly larger amplitude at 45 dBnSL for the N1/P2 component for the unmedicated group. Although the other measures showed trends, they did not reach significance.

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Grimshaw, Shirley Keevil. "Assessing hearing-impaired children's listening and processing abilities : a questionnaire and cognitive approach." Thesis, University of Nottingham, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.285721.

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31

Yao, Norikazu. "Auditory localisation : contributions of sound location and semantic spatial cues." Thesis, Queensland University of Technology, 2007. https://eprints.qut.edu.au/16504/1/Norikazu_Yao_Thesis.pdf.

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In open skill sports and other tasks, decision-making can be as important as physical performance. Whereas many studies have investigated visual perception there is little research on auditory perception as one aspect of decision making. Auditory localisation studies have almost exclusively focussed on underlying processes, such as interaural time difference and interaural level difference. It is not known, however, whether semantic spatial information contained in the sound is actually used, and whether it assists pure auditory localisation. The aim of this study was to investigate the effect on auditory localisation of spatial semantic information. In Experiment One, this was explored by measuring whole body orientation to the words "Left", "Right", "Back", "Front" and "Yes", as well as a tone, each presented from left right, front and back locations. Experiment Two explored the effect of the four spatial semantic words presented either from their matching locations, or from a position rotated 20 degrees anticlockwise. In both experiments there were two conditions, with subjects required to face the position indicated by the sound location, or the meaning of the word. Movements of the head were recorded in three dimensions with a Polhemus Fastrak system, and were analysed with a custom program. Ten young adult volunteers participated in each experiment. Reaction time, movement time, initial rotation direction, rotation direction at peak velocity, and the accuracy of the final position were the dependent measures. The results confirmed previous reports of confusions between front and back locations, that is, errors about the interaural axis. Unlike previous studies, many more back-to-front than front-toback errors was made. The experiments provided some evidence for a spatial Stroop interference effect, that is, an effect on performance of conflicting information provided by the irrelevant dimension of the stimulus, but only for reaction time and initial movement direction, and only in the Word condition. The results are interpreted using a model of the processes needed to respond to the stimulus and produce an orienting movement. They suggest that there is an asymmetric interference effect in which auditory localisation can interfere with localisation based on semantic content of words, but not the reverse. In addition, final accuracy was unaffected by any interference, suggesting that these effects are restricted to the initial stages of response selection.

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32

Yao, Norikazu. "Auditory localisation : contributions of sound location and semantic spatial cues." Queensland University of Technology, 2007. http://eprints.qut.edu.au/16504/.

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In open skill sports and other tasks, decision-making can be as important as physical performance. Whereas many studies have investigated visual perception there is little research on auditory perception as one aspect of decision making. Auditory localisation studies have almost exclusively focussed on underlying processes, such as interaural time difference and interaural level difference. It is not known, however, whether semantic spatial information contained in the sound is actually used, and whether it assists pure auditory localisation. The aim of this study was to investigate the effect on auditory localisation of spatial semantic information. In Experiment One, this was explored by measuring whole body orientation to the words "Left", "Right", "Back", "Front" and "Yes", as well as a tone, each presented from left right, front and back locations. Experiment Two explored the effect of the four spatial semantic words presented either from their matching locations, or from a position rotated 20 degrees anticlockwise. In both experiments there were two conditions, with subjects required to face the position indicated by the sound location, or the meaning of the word. Movements of the head were recorded in three dimensions with a Polhemus Fastrak system, and were analysed with a custom program. Ten young adult volunteers participated in each experiment. Reaction time, movement time, initial rotation direction, rotation direction at peak velocity, and the accuracy of the final position were the dependent measures. The results confirmed previous reports of confusions between front and back locations, that is, errors about the interaural axis. Unlike previous studies, many more back-to-front than front-toback errors was made. The experiments provided some evidence for a spatial Stroop interference effect, that is, an effect on performance of conflicting information provided by the irrelevant dimension of the stimulus, but only for reaction time and initial movement direction, and only in the Word condition. The results are interpreted using a model of the processes needed to respond to the stimulus and produce an orienting movement. They suggest that there is an asymmetric interference effect in which auditory localisation can interfere with localisation based on semantic content of words, but not the reverse. In addition, final accuracy was unaffected by any interference, suggesting that these effects are restricted to the initial stages of response selection.

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33

Fiedler, Lorenz [Verfasser]. "Neural signatures of auditory selective attention under dynamic listening conditions / Lorenz Fiedler." Lübeck : Zentrale Hochschulbibliothek Lübeck, 2019. http://d-nb.info/1196642206/34.

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34

Carney, Lara E. "A preliminary study on the effect of selective serotonin reuptake inhibitors on peripheral and lower brainstem auditory processing." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc2765/.

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This study compared auditory behavioral and physiologic measures in normal control subjects and subjects prescribed with a selective serotonin reuptake inhibitor (SSRI) who were yet to take the drug and those currently taking an SSRI. Test measures used were pure tone averages (PTA), acoustic reflex thresholds, uncomfortable loudness levels (UCL), otoacoustic emissions, masking level difference, temporal integration, amplitude resolution, and Beck Depression Inventory-II (BDI-II) scores. Results indicated that there was a significant difference in the amplitude resolution of the unmedicated group when compared to the medicated and the control group. There was also a significant positive correlation between dynamic range (difference between UCL and PTA) and amplitude resolution. The BDI-II revealed a significant difference between the scores of the unmedicated and the control group as well as the medicated and the control group. Although other test measures indicated differences between the groups, the differences were not statistically significant.

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35

Briley, Kelly Anne. "The Effects of Selective Serotonin Reuptake Inhibitors (SSRI) on Auditory Measures in Women." Thesis, University of North Texas, 2002. https://digital.library.unt.edu/ark:/67531/metadc3155/.

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This study examined the relationship between selective serotonin reuptake inhibitor (SSRI) medication and auditory measures in clinically depressed women. Experimental subjects were tested in both a medicated and unmedicated condition. Experimental subjects were compared to a normal control group; additionally intrasubject comparison was made within the experimental group. Test measures included: audiometry, tympanometry, otoacoustic emissions, uncomfortable loudness level, masking level difference, SCAN-A, Synthetic Sentence Identification (SSI), and the low predictability section of the Revised Speech in noise (RSPIN). The unmedicated group scored significantly less favorably than the control group on the following tests; SCAN-A (composite, filtered words, and auditory figure ground), R-SPIN (0MCR condition in both the right and left ears). Additionally, the unmedicated group scored significantly less favorably than the medicated group on the SSI (-20MCR condition right ear only) and of the R-SPIN (0MCR condition right ear only). Other test measures indicated consistent trends but did reach significance.

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Butko, Taras. "Feature selection for multimodal: acoustic event detection." Doctoral thesis, Universitat Politècnica de Catalunya, 2011. http://hdl.handle.net/10803/32176.

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The detection of the Acoustic Events (AEs) naturally produced in a meeting room may help to describe the human and social activity. The automatic description of interactions between humans and environment can be useful for providing: implicit assistance to the people inside the room, context-aware and content-aware information requiring a minimum of human attention or interruptions, support for high-level analysis of the underlying acoustic scene, etc. On the other hand, the recent fast growth of available audio or audiovisual content strongly demands tools for analyzing, indexing, searching and retrieving the available documents. Given an audio document, the first processing step usually is audio segmentation (AS), i.e. the partitioning of the input audio stream into acoustically homogeneous regions which are labelled according to a predefined broad set of classes like speech, music, noise, etc. Acoustic event detection (AED) is the objective of this thesis work. A variety of features coming not only from audio but also from the video modality is proposed to deal with that detection problem in meeting-room and broadcast news domains. Two basic detection approaches are investigated in this work: a joint segmentation and classification using Hidden Markov Models (HMMs) with Gaussian Mixture Densities (GMMs), and a detection-by-classification approach using discriminative Support Vector Machines (SVMs). For the first case, a fast one-pass-training feature selection algorithm is developed in this thesis to select, for each AE class, the subset of multimodal features that shows the best detection rate. AED in meeting-room environments aims at processing the signals collected by distant microphones and video cameras in order to obtain the temporal sequence of (possibly overlapped) AEs that have been produced in the room. When applied to interactive seminars with a certain degree of spontaneity, the detection of acoustic events from only the audio modality alone shows a large amount of errors, which is mostly due to the temporal overlaps of sounds. This thesis includes several novelties regarding the task of multimodal AED. Firstly, the use of video features. Since in the video modality the acoustic sources do not overlap (except for occlusions), the proposed features improve AED in such rather spontaneous scenario recordings. Secondly, the inclusion of acoustic localization features, which, in combination with the usual spectro-temporal audio features, yield a further improvement in recognition rate. Thirdly, the comparison of feature-level and decision-level fusion strategies for the combination of audio and video modalities. In the later case, the system output scores are combined using two statistical approaches: weighted arithmetical mean and fuzzy integral. On the other hand, due to the scarcity of annotated multimodal data, and, in particular, of data with temporal sound overlaps, a new multimodal database with a rich variety of meeting-room AEs has been recorded and manually annotated, and it has been made publicly available for research purposes.
La detecció d'esdeveniments acústics (Acoustic Events -AEs-) que es produeixen naturalment en una sala de reunions pot ajudar a descriure l'activitat humana i social. La descripció automàtica de les interaccions entre els éssers humans i l'entorn pot ser útil per a proporcionar: ajuda implícita a la gent dins de la sala, informació sensible al context i al contingut sense requerir gaire atenció humana ni interrupcions, suport per a l'anàlisi d'alt nivell de l'escena acústica, etc. La detecció i la descripció d'activitat és una funcionalitat clau de les interfícies perceptives que treballen en entorns de comunicació humana com sales de reunions. D'altra banda, el recent creixement ràpid del contingut audiovisual disponible requereix l'existència d'eines per a l'anàlisi, indexació, cerca i recuperació dels documents existents. Donat un document d'àudio, el primer pas de processament acostuma a ser la seva segmentació (Audio Segmentation (AS)), és a dir, la partició de la seqüència d'entrada d'àudio en regions acústiques homogènies que s'etiqueten d'acord amb un conjunt predefinit de classes com parla, música, soroll, etc. De fet, l'AS pot ser vist com un cas particular de la detecció d’esdeveniments acústics, i així es fa en aquesta tesi. La detecció d’esdeveniments acústics (Acoustic Event Detection (AED)) és un dels objectius d'aquesta tesi. Es proposa tot una varietat de característiques que provenen no només de l'àudio, sinó també de la modalitat de vídeo, per fer front al problema de la detecció en dominis de sala de reunions i de difusió de notícies. En aquest treball s'investiguen dos enfocaments bàsics de detecció: 1) la realització conjunta de segmentació i classificació utilitzant models de Markov ocults (Hidden Markov Models (HMMs)) amb models de barreges de gaussianes (Gaussian Mixture Models (GMMs)), i 2) la detecció per classificació utilitzant màquines de vectors suport (Support Vector Machines (SVM)) discriminatives. Per al primer cas, en aquesta tesi es desenvolupa un algorisme de selecció de característiques ràpid d'un sol pas per tal de seleccionar, per a cada AE, el subconjunt de característiques multimodals que aconsegueix la millor taxa de detecció. L'AED en entorns de sales de reunió té com a objectiu processar els senyals recollits per micròfons distants i càmeres de vídeo per tal d'obtenir la seqüència temporal dels (possiblement superposats) esdeveniments acústics que s'han produït a la sala. Quan s'aplica als seminaris interactius amb un cert grau d'espontaneïtat, la detecció d'esdeveniments acústics a partir de només la modalitat d'àudio mostra una gran quantitat d'errors, que és sobretot a causa de la superposició temporal dels sons. Aquesta tesi inclou diverses contribucions pel que fa a la tasca d'AED multimodal. En primer lloc, l'ús de característiques de vídeo. Ja que en la modalitat de vídeo les fonts acústiques no se superposen (exceptuant les oclusions), les característiques proposades Resum iv milloren la detecció en els enregistraments en escenaris de caire espontani. En segon lloc, la inclusió de característiques de localització acústica, que, en combinació amb les característiques habituals d'àudio espectrotemporals, signifiquen nova millora en la taxa de reconeixement. En tercer lloc, la comparació d'estratègies de fusió a nivell de característiques i a nivell de decisions, per a la utilització combinada de les modalitats d'àudio i vídeo. En el darrer cas, les puntuacions de sortida del sistema es combinen fent ús de dos mètodes estadístics: la mitjana aritmètica ponderada i la integral difusa. D'altra banda, a causa de l'escassetat de dades multimodals anotades, i, en particular, de dades amb superposició temporal de sons, s'ha gravat i anotat manualment una nova base de dades multimodal amb una rica varietat d'AEs de sala de reunions, i s'ha posat a disposició pública per a finalitats d'investigació. Per a la segmentació d'àudio en el domini de difusió de notícies, es proposa una arquitectura jeràrquica de sistema, que agrupa apropiadament un conjunt de detectors, cada un dels quals correspon a una de les classes acústiques d'interès. S'han desenvolupat dos sistemes diferents de SA per a dues bases de dades de difusió de notícies: la primera correspon a gravacions d'àudio del programa de debat Àgora del canal de televisió català TV3, i el segon inclou diversos segments d'àudio del canal de televisió català 3/24 de difusió de notícies. La sortida del primer sistema es va utilitzar com a primera etapa dels sistemes de traducció automàtica i de subtitulat del projecte Tecnoparla, un projecte finançat pel govern de la Generalitat en el que es desenvoluparen diverses tecnologies de la parla per extreure tota la informació possible del senyal d'àudio. El segon sistema d'AS, que és un sistema de detecció jeràrquica basat en HMM-GMM amb selecció de característiques, ha obtingut resultats competitius en l'avaluació de segmentació d'àudio Albayzín2010. Per acabar, val la pena esmentar alguns resultats col·laterals d’aquesta tesi. L’autor ha sigut responsable de l'organització de l'avaluació de sistemes de segmentació d'àudio dins de la campanya Albayzín-2010 abans esmentada. S'han especificat les classes d’esdeveniments, les bases de dades, la mètrica i els protocols d'avaluació utilitzats, i s'ha realitzat una anàlisi posterior dels sistemes i els resultats presentats pels vuit grups de recerca participants, provinents d'universitats espanyoles i portugueses. A més a més, s'ha implementat en la sala multimodal de la UPC un sistema de detecció d'esdeveniments acústics per a dues fonts simultànies, basat en HMM-GMM, i funcionant en temps real, per finalitats de test i demostració.

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Liggett, Amy Elaine. "Piloting auditory selective and sustained attention tasks on ADHD subtypes and a comparison group /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.

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Kaliyakuwawala, Kutbi Nuruddin. "Using Two Channel Communication To Study Selective Auditory Attention Using Air And Bone Conducted Interfaces." Wright State University / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=wright1236021480.

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Oberem, Josefa [Verfasser], Janina [Akademischer Betreuer] Fels, and Iring [Akademischer Betreuer] Koch. "Examining auditory selective attention : From dichotic towards realistic environments / Josefa Oberem ; Janina Fels, Iring Koch." Aachen : Universitätsbibliothek der RWTH Aachen, 2020. http://d-nb.info/1217416366/34.

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Jeon, Woojay. "Speech Analysis and Cognition Using Category-Dependent Features in a Model of the Central Auditory System." Diss., Georgia Institute of Technology, 2006. http://hdl.handle.net/1853/14061.

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It is well known that machines perform far worse than humans in recognizing speech and audio, especially in noisy environments. One method of addressing this issue of robustness is to study physiological models of the human auditory system and to adopt some of its characteristics in computers. As a first step in studying the potential benefits of an elaborate computational model of the primary auditory cortex (A1) in the central auditory system, we qualitatively and quantitatively validate the model under existing speech processing recognition methodology. Next, we develop new insights and ideas on how to interpret the model, and reveal some of the advantages of its dimension-expansion that may be potentially used to improve existing speech processing and recognition methods. This is done by statistically analyzing the neural responses to various classes of speech signals and forming empirical conjectures on how cognitive information is encoded in a category-dependent manner. We also establish a theoretical framework that shows how noise and signal can be separated in the dimension-expanded cortical space. Finally, we develop new feature selection and pattern recognition methods to exploit the category-dependent encoding of noise-robust cognitive information in the cortical response. Category-dependent features are proposed as features that "specialize" in discriminating specific sets of classes, and as a natural way of incorporating them into a Bayesian decision framework, we propose methods to construct hierarchical classifiers that perform decisions in a two-stage process. Phoneme classification tasks using the TIMIT speech database are performed to quantitatively validate all developments in this work, and the results encourage future work in exploiting high-dimensional data with category(or class)-dependent features for improved classification or detection.

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Isbell, Elif. "Neural Mechanisms of Selective Auditory Attention in Lower Socioeconomic Status Preschoolers: Individual Differences, Genetic Influences, and Gene x Intervention Interactions." Thesis, University of Oregon, 2015. http://hdl.handle.net/1794/19248.

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Selective attention refers to the ability to enhance the processing of relevant stimuli, while suppressing the processing of irrelevant distractors. The neural mechanisms of selective attention are vulnerable in children from lower socioeconomic status families, yet these neural mechanisms can also be enhanced with evidence-based, targeted training. The series of studies presented in this dissertation investigated the individual differences in development and neuroplasticity of selective auditory attention in association with nonverbal cognitive abilities, in relation to genetic influences, and in the context of gene x intervention interactions. To this end, a multi-method approach was adopted, combining several methodologies such as event-related potentials (ERPs), behavioral measures, molecular genetics, and a randomized, controlled intervention design. In the first study, individual differences in neural mechanisms of selective auditory attention were studied, in association with nonverbal cognitive abilities. More robust ERP selective attention effects were associated with superior nonverbal IQ performance. These results indicated a noteworthy relationship between neural mechanisms of selective attention and nonverbal IQ performance in lower socioeconomic status (SES) preschoolers. In the second study, the relationship between 5-HTTLPR polymorphism and neural mechanisms of selective auditory attention was assessed. ERPs of selective attention effect were larger in children who carried at least one short allele of 5-HTTLPR, in comparison to long-homozygotes. These results associated being homozygous for the long allele with weaker neural mechanisms of selective attention in lower SES children. In the third study, these genetic influences were investigated in the context of an effective family-based training program previously shown to improve neural mechanisms of selective attention in lower SES preschoolers. The long-homozygote children, who initially displayed more attenuated ERPs of selective auditory attention than their short-carrier peers, showed robust ERPs of selective attention at posttest, but only if they were randomly assigned to the training program. These findings demonstrated that an effective family-based training could moderate the genetic influences of 5-HTTLPR on the neural mechanisms of selective attention. Taken together, the studies presented in this dissertation contribute to elucidating individual differences in development and neuroplasticity of selective auditory attention in lower SES preschoolers. This dissertation includes unpublished co-authored material.

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Möller, Malte [Verfasser], Susanne [Akademischer Betreuer] Mayr, and Axel [Akademischer Betreuer] Buchner. "Mechanisms of selection in auditory localization tasks: Evidence from the spatial negative priming effect / Malte Möller. Gutachter: Axel Buchner. Betreuer: Susanne Mayr." Düsseldorf : Universitäts- und Landesbibliothek der Heinrich-Heine-Universität Düsseldorf, 2015. http://d-nb.info/1072500574/34.

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Stahl, Karen Ann. "TEACHING VISUALLY IMPAIRED STUDENTS CLOTHING SELECTION THROUGH AUDIO AND PRINT INDIVIDUALIZED INSTRUCTION (CASE STUDY)." Thesis, The University of Arizona, 1985. http://hdl.handle.net/10150/275328.

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Giordani, Rui Alberto Carvalho. "Subsídios para tomada de decisão da seleção dos sujeitos Passivos para Auditoria da Compensação Financeira da Exploração Mineral (CFEM)." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2017. http://hdl.handle.net/10183/173170.

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O presente estudo busca fornecer subsídios para a evolução da qualidade de seleção da fiscalização da Compensação Financeira da Exploração Mineral (CFEM) visando a propiciar um aumento na recuperação de créditos em cada fiscalização. Pretende-se mensurar os parâmetros que possam ser utilizados na definição da priorização de empresas a serem auditadas in loco, com a construção, através de pesquisa exploratória por meio de análise documental e entrevistas com especialistas do setor da matriz de priorização. Com esta pesquisa, espera-se contribuir na otimização da arrecadação das receitas públicas, assim como melhorar os resultados através do aumento da eficácia das fiscalizações, ou seja, aumentando o grau de acerto das fiscalizações e reduzindo o número de fiscalizações sem resultado. A Auditoria Fiscal realizada pelo DNPM em empresas de mineração pode ser dividida nas seguintes etapas: Seleção da empresa; Observação dos Processos Operacionais da Empresa; Inspeção da Documentação Contábil, Fiscal e Gerencial; Relatório de Fiscalização; Lavratura da Notificação Fiscal de Lançamento de Débitos para Pagamento (NFLPD). Nesta pesquisa, foram utilizados métodos primários (entrevistas com especialistas do setor) e secundários de pesquisa como a revisão da literatura. O método Delphi foi utilizado para coletar a opinião dos especialistas do setor. Quanto à técnica, utilizou-se a matriz GUT (Gravidade, Urgência, Tendência) que tem como objetivo estabelecer as prioridades das ações entre diversas alternativas, em que são atribuídos graus de importância nos valores de 1 a 5 para cada um dos problemas que compõe essa matriz. Na fase de entrevistas, identificou-se o nível de consenso e a prioridade dos critérios para seleção de empresas para fins de auditoria da CFEM. Concluiu-se que a adoção de critérios para direcionamento das auditorias externas da CFEM é mais eficiente do que a seleção aleatória realizada atualmente na SUP/DNPM/RS. Propõe-se que essa conclusão seja considerada em futuros planejamentos na SUP/DNPM/RS, para produzir melhorias em termos de arrecadação da CFEM e para tornar o processo de seleção eficiente.
The present study seeks to provide subsidies for the evolution of the selection quality of the Financial Compensation for Mineral Exploration (FCME) supervision in order to provide an increase in the recovery of credits in each inspection. It is intended to measure the parameters that can be used to define the prioritization of companies to be audited in loco, with the construction, through exploratory research through documentary analysis and interviews with specialists of the sector of the prioritization matrix. With this research, we hope to contribute to the optimization of the collection of public revenues, as well as to improve the results by increasing the efficiency of the inspections, that is, increasing the degree of correctness of the inspections and reducing the number of inspections without result. The Fiscal Audit carried out by DNPM in mining companies can be divided into the following stages: Company selection; Observation of the Company's Operating Processes; Inspection of Accounting, Tax and Management Documentation; Inspection Report; Drawing up of the Tax Notification of Debits for Payment (TNDP). In this research, primary (interviews with industry experts) and secondary research methods were used as the literature review. The Delphi method was used to gather the opinion of industry experts. As for the technique, the GUT (Severity, Urgency, Tendency) matrix was used to establish the priorities of the actions among several alternatives, in which degrees of importance are assigned in the values from 1 to 5 for each of the problems that compose this matrix. In the interview phase, the level of consensus and the priority of the criteria for company selection for FCME audit purposes were identified. It was concluded that the adoption of criteria to guide FCME's external audits is more efficient than the current random selection performed at SUP/DNPM/RS. It is proposed that this conclusion be considered in future SUP/DNPM/RS planning to produce improvements in terms of FCME collection and to make the selection process efficient.

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Mikyska, Constanze Elisabeth Anna [Verfasser], and H. [Akademischer Betreuer] Stefan. "Auditory Selective Attention : an introduction and evidence for distinct facilitation and inhibition mechanisms / Constanze Elisabeth Anna Mikyska. Betreuer: H. Stefan." Erlangen : Universitätsbibliothek der Universität Erlangen-Nürnberg, 2012. http://d-nb.info/1020520299/34.

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Starčok, Tomáš. "Audiopředzesilovač s přepínáním vstupů." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2017. http://www.nusl.cz/ntk/nusl-318863.

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This thesis deal with the audio preamplifier with input selector. It describes all designed parts of this device. It selects and describes all suitable components. Describes the whole process of electronics design in this device. Then describes the design, manufacture, assembling and testing of the PCB. In conclusion it shows the achieved results and electrical parameters of the device.

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Lynch, Erin E. "Effects of Perceptual Load on Dichotic and Diotic Listening Performance." Ohio University / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1627041542562664.

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Lynch, Erin E. "Effects of Perceptual Load on Dichotic and Diotic Listening Performance." Ohio University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1627041542562664.

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Chapman, Kacy Nicole. "The Effects of Distracting Background Audio on Spontaneous Speech." BYU ScholarsArchive, 2019. https://scholarsarchive.byu.edu/etd/7412.

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This study examined the changes that occur in spontaneous speech when speakers are distracted by background audio. Forty young adults answered open ended questions under five audio conditions (pink noise, movie dialogue, heated debate, classical music, and contemporary music) and a silent condition. Acoustic parameters assessed during the sessions included mean and variability of the fundamental frequency (F0), mean and variability of intensity, speaking time ratio, and disfluency ratio. It was hypothesized that there would be significant increases in the mean and variability of F0 as well as the mean and variability of intensity. There were statistically significant increases in mean and variability of intensity and mean F0 across most audio conditions. There were no significant changes in variability of intensity in the pink noise condition and no significant changes in variability of F0 in any audio condition. We hypothesized that the speaking time ratio would decrease in the presence of background audio compared to the silent baseline. Results demonstrate significant increases in speaking time ratio except for the classical music condition. It was expected that the disfluency ratio of speech production for each participant would increase in the presence of background audio, with informational masking demonstrating the most increase. Results revealed a significant increase in disfluency ratios across background audio conditions except for the pink noise and classical music conditions. Participants reported the heated debate and contemporary music to be the most distracting. These results have potential clinical implications regarding the type of environment where therapy is given, and what type of everyday situations might cause the most difficulties with fluency as well as the processing and production of speech.

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Silva, Fúlvia Eduarda da. "Avaliação da atenção seletiva em pacientes com misofonia." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/5/5170/tde-28112017-152610/.

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INTRODUÇÃO: A misofonia é caracterizada pela aversão a sons bem seletivos, que provocam uma forte reação emocional. Foi proposto que a misofonia, assim como o zumbido, esteja associada à hiperconectividade entre os sistemas auditivo e límbico. Indivíduos com zumbido de incômodo significativo podem apresentar comprometimento da atenção seletiva, o que ainda não foi demonstrado no caso da misofonia. OBJETIVO: caracterizar uma amostra de indivíduos com misofonia e compará-la com dois grupos controle, um com zumbido (sem misofonia) e outro assintomático (sem zumbido e sem misofonia). METODOLOGIA: Foram avaliados 40 sujeitos normo-ouvintes, sendo 10 com misofonia (grupo misofonia - GM), 10 com zumbido (sem misofonia) (grupo controle zumbido - GCZ) e 20 sem zumbido e sem misofonia (grupo controle assintomático - GCA). Foi realizada anamnese geral em todos os grupos e anamnese específica apenas para o GM. Nos três grupos, foi aplicado o Teste de Identificação de Sentenças Dicóticas em três situações. Na primeira, foi realizado o exame padrão. Em seguida, foi aplicado incluindo mensagem competitiva, uma com som de mastigação (exame mastigação), e outra com white noise (exame white noise). RESULTADOS: A amostra do GM apontou que os primeiros sintomas da misofonia foram percebidos ainda na infância ou adolescência (média 11,5 anos). O grau de incômodo variou de 6 a 10 na escala visual analógica e, dentre os 10 participantes do GM, nove (90%) responderam que a misofonia atrapalha, sempre ou às vezes, a vida social e profissional. No teste de Identificação de Sentenças Dicóticas, foi observado que no exame mastigação, as médias da porcentagem de acertos diferem entre os grupos GM e GCA (valor-p = 0,027) e entre os grupos GM e GCZ (valor-p = 0,002), sendo menor em ambos os casos no GM. Para os exames padrão e white noise, não há diferença entre as médias da porcentagem de acertos nos três grupos (valores-p >= 0,452). CONCLUSÃO: os participantes do GM apresentaram menor porcentagem de acertos no Teste de Identificação de Sentenças Dicóticas na situação de apresentação de um ruído distraidor (exame mastigação) em relação ao mesmo teste aplicado em situação padrão ou white noise, sugerindo que indivíduos com misofonia podem apresentar alteração da atenção seletiva quando expostos a sons que desencadeiam esta condição
INTRODUCTION: Misophonia is characterized by the aversion to very selective sounds, which evoke a strong emotional reaction. It has been proposed that misophonia, as well as tinnitus, is associated with hyperconnectivity between the auditory and limbic systems. Individuals with bothersome tinnitus may have selective attention impairment, but it has not been demonstrated in case of misophonia yet. OBJECTIVE: to characterize a sample of misophonic subjects and compare it to two control groups, one with tinnitus individuals (without misophonia) and the other one with asymptomatic individuals (without misophonia and without tinnitus), regarding self-perception of the condition and selective attention. METHODOLOGY: we had evaluated 40 normal hearing participants: 10 with misophonia (GM), 10 with tinnitus (without misophonia) (GCZ) and 20 without tinnitus and without misophonia (GCA). General questionnare was applied in all of three groups and specific misophonia questionnaire was applied only in GM. In order to evaluate the selective attention, it was applied the Dichotic Sentence Identification (DSI) Test in three situations: In the first one, it was applied the original test. Then, the test was applied in two other situations including two competitive sounds, one with chewing sound (chewing test), and the other one with white noise sound (white noise test). RESULTS: The GM sample indicated that the onset of misophonia occurred in childhood or adolescence (mean 11.5 years). According to the visual analog scale, the discomfort with misophonia ranged from 5 to 10, and nine (90%) participants answered that misophonia always or sometimes limits their social and professional interactions. In the chewing test, it was observed that the average of correct responses differed between GM and GCA groups (pvalue = 0.027) and between GM and GCZ groups (p-value = 0.002), in both cases it was lower in GM. In the original and white noise tests, no difference was observed between the averages of correct responses in the three groups (p-values >= 0.452). CONCLUSION: The GM participants had a lower percentage of correct responses in the chewing test, suggesting that individuals with misophonia may have selective attention impairment when they are exposed to sounds that trigger the condition

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Dissertations / Theses on the topic 'Selection of auditor'

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