Artykuły w czasopismach: „Auditory source width”

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Becker, Jörg, Markus Sapp i Frederik Görges. "New approach in measuring auditory source width". Journal of the Acoustical Society of America 105, nr 2 (luty 1999): 1190. http://dx.doi.org/10.1121/1.425612.

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Whitmer, William M., Bernhard U. Seeber i Michael A. Akeroyd. "Apparent auditory source width insensitivity in older hearing-impaired individuals". Journal of the Acoustical Society of America 132, nr 1 (lipiec 2012): 369–79. http://dx.doi.org/10.1121/1.4728200.

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Morimoto, Masayuki, i Kazuhiro Iida. "A practical evaluation method of auditory source width in concert halls." Journal of the Acoustical Society of Japan (E) 16, nr 2 (1995): 59–69. http://dx.doi.org/10.1250/ast.16.59.

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Whitmer, William M., Bernhard U. Seeber i Michael A. Akeroyd. "The perception of apparent auditory source width in hearing-impaired adults". Journal of the Acoustical Society of America 135, nr 6 (czerwiec 2014): 3548–59. http://dx.doi.org/10.1121/1.4875575.

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Morimoto, Masayuki, Haruki Setoyama i Kazuhiro Iida. "Consistent physical measures of auditory source width for various frequency components of reflections". Journal of the Acoustical Society of America 100, nr 4 (październik 1996): 2802. http://dx.doi.org/10.1121/1.416538.

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Kim, Sungyoung, i Hidetaka Imamura. "An assessment of a spatial ear training program for perceived auditory source width". Journal of the Acoustical Society of America 142, nr 2 (sierpień 2017): EL201—EL204. http://dx.doi.org/10.1121/1.4998185.

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Morimoto, Masayuki, i Mariko Watanabe. "Directional dependence of the change of auditory source width by very short time‐delay reflections". Journal of the Acoustical Society of America 103, nr 5 (maj 1998): 2996–97. http://dx.doi.org/10.1121/1.421715.

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Mason, Russell, Tim Brookes i Francis Rumsey. "Evaluation of a model of auditory source width based on the interaural cross‐correlation coefficient". Journal of the Acoustical Society of America 116, nr 4 (październik 2004): 2475. http://dx.doi.org/10.1121/1.4784888.

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Morimoto, M., K. Iida i Y. Furue. "Relation between auditory source width in various sound fields and degree of interaural cross-correlation". Applied Acoustics 38, nr 2-4 (1993): 291–301. http://dx.doi.org/10.1016/0003-682x(93)90057-d.

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Morimoto, Masayuki, i Kazuhiro Iida. "Appropriate frequency bandwidth in measuring interaural cross-correlation as a physical measure of auditory source width". Acoustical Science and Technology 26, nr 2 (2005): 179–84. http://dx.doi.org/10.1250/ast.26.179.

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Wang, Peng, Zhibin Lin i Xiaojun Qiu. "Influence of interaural cross-correlation coefficient and loudness level on auditory source width at different frequency". Applied Acoustics 162 (maj 2020): 107198. http://dx.doi.org/10.1016/j.apacoust.2019.107198.

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Morimoto, M., i K. Iida. "How to measure the degree of interaural cross correlation as a physical factor for auditory source width". Journal of the Acoustical Society of America 92, nr 4 (październik 1992): 2435. http://dx.doi.org/10.1121/1.404593.

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Korte, M., i J. P. Rauschecker. "Auditory spatial tuning of cortical neurons is sharpened in cats with early blindness". Journal of Neurophysiology 70, nr 4 (1.10.1993): 1717–21. http://dx.doi.org/10.1152/jn.1993.70.4.1717.

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1. The specificity for the location of a sound source in azimuth was measured in single neurons of the anterior ectosylvian (AE) region of the cat's cortex, which includes the anterior auditory field (AAF) and the anterior ectosylvian auditory field (AEA). 2. The influence of visual experience on auditory spatial tuning of these neurons was determined by comparing responses in cats with binocular deprivation from birth with those in normal control cats. 3. Spatial tuning was measured under near free-field conditions by presenting broadband sounds through a speaker in seven different azimuthal locations, from -60 to +60 degree at 20 degree intervals. Elevation was constant at the cats' ears. 4. In normal cats, a little over one-half of the neurons in the AE region (82/146 = 56%) showed some degree of azimuthal spatial tuning, as defined by at least a 2:1 ratio of responses between best and worst location. The rest (44%) were omnidirectional. 5. In binocularly deprived cats, a significantly higher proportion (70/82 = 86%) of the neurons in the AE region were spatially tuned. Only 14% were omnidirectional. Median spatial tuning width was significantly sharper than in normal cats. 6. We conclude that visual deprivation from birth induces intermodal changes that enhance the response specificity of neurons in the auditory cortex. These modifications may constitute the neural basis of behavioral compensation for early blindness.

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Ueda, Kazumi, i Masayuki Morimoto. "Estimation of auditory source width(ASW): I. ASW for two adjacent 1/3 octave band noises with equal band level." Journal of the Acoustical Society of Japan (E) 16, nr 2 (1995): 77–83. http://dx.doi.org/10.1250/ast.16.77.

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Ueda, Kazumi, Takuji Tanaka i Masayuki Morimoto. "Estimation of auditory source width (ASW): II. ASW for two adjacent 1/3 octave band noises with different band levels." Journal of the Acoustical Society of Japan (E) 18, nr 3 (1997): 121–28. http://dx.doi.org/10.1250/ast.18.121.

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Ueda, K., M. Kiyama i M. Morimoto. "Basic study of estimation of auditory source width (ASW) (1) ASW of two adjacent 1/3‐oct band noises". Journal of the Acoustical Society of America 92, nr 4 (październik 1992): 2434–35. http://dx.doi.org/10.1121/1.404592.

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Morimoto, M., S. Sugiura i K. Iida. "Relation between auditory source width in various sound fields and degree of interaural cross-correlation: Confirmation by constant method". Applied Acoustics 42, nr 3 (1994): 233–38. http://dx.doi.org/10.1016/0003-682x(94)90111-2.

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Mason, Russell, Tim Brookes i Francis Rumsey. "Frequency dependency of the relationship between perceived auditory source width and the interaural cross-correlation coefficient for time-invariant stimuli". Journal of the Acoustical Society of America 117, nr 3 (marzec 2005): 1337–50. http://dx.doi.org/10.1121/1.1853113.

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Băcilă, Bogdan Ioan, i Hyunkook Lee. "Listener-Position and Orientation Dependency of Auditory Perception in an Enclosed Space: Elicitation of Salient Attributes". Applied Sciences 11, nr 4 (9.02.2021): 1570. http://dx.doi.org/10.3390/app11041570.

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This paper presents a subjective study conducted on the perception of auditory attributes depending on listener position and head orientation in an enclosed space. Two elicitation experiments were carried out using the repertory grid technique—in-situ and laboratory experiments—which aimed to identify perceptual attributes among 10 different combinations of the listener’s positions and head orientations in a concert hall. It was found that, between the in-situ and laboratory experiments, the listening positions and head orientations were clustered identically. Ten salient perceptual attributes were identified from the data obtained from the laboratory experiment. Whilst these included conventional attributes such as ASW (apparent source width) and LEV (listener envelopment), new attributes such as PRL (perceived reverb loudness), ARW (apparent reverb width) and Reverb Direction were identified, and they are hypothesised to be sub-attributes of LEV (listener envelopment). Timbral characteristics such as Reverb Brightness and Echo Brightness were also identified as salient attributes, which are considered to potentially contribute to the overall perceived clarity.

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Gold, Martin A. "Listener perception of spatial impression and auditory source width and their influence on overall impression in real rooms and headphone studies". Journal of the Acoustical Society of America 105, nr 2 (luty 1999): 1045. http://dx.doi.org/10.1121/1.424979.

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Wibowo, Danny. "Expecation Gap in Surabaya: The Assessment Between Auditors With Audit Report Users". Indonesian Journal of Social Science Research 2, nr 1 (29.06.2021): 1–9. http://dx.doi.org/10.11594/ijssr.02.01.01.

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Expectation gaps always occur in companies where there is a difference between what public accountants (auditors) believe to be their responsibilities and what users of financial statements want. Thus this study discusses the expectation gap which aims to determine the performance of auditors in performing any audit work, to know the reactions of audit report users when reading the audit results, and to find out the process between auditors and audit report users when experiencing an expectation gap. This assessment uses qualitative data types. Sources of data used are observation and interviews. This research uses descriptive research and data analysis used is descriptive qualitative analysis. In this study, there is a conclusion that there are differences in expectations between auditors and auditees. Factors that trigger differences in expectations include; audit education both on the auditor and the auditee side, the standards owned by the auditor, the auditor's performance and the auditor's experience and the auditee's attitude

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Cohen, Y. E., i E. I. Knudsen. "Auditory tuning for spatial cues in the barn owl basal ganglia". Journal of Neurophysiology 72, nr 1 (1.07.1994): 285–98. http://dx.doi.org/10.1152/jn.1994.72.1.285.

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1. The basal ganglia are known to contribute to spatially guided behavior. In this study, we investigated the auditory response properties of neurons in the barn owl paleostriatum augmentum (PA), the homologue of the mammalian striatum. The data suggest that the barn owl PA is specialized to process spatial cues and, like the mammalian striatum, is involved in spatial behavior. 2. Single- and multiunit sites were recorded extracellularly in ketamine-anesthetized owls. Spatial receptive fields were measured with a free-field sound source, and tuning for frequency and interaural differences in timing (ITD) and level (ILD) was assessed using digitally synthesized dichotic stimuli. 3. Spatial receptive fields measured at nine multiunit sites were tuned to restricted regions of space: tuning widths at half-maximum response averaged 22 +/- 9.6 degrees (mean +/- SD) in azimuth and 54 +/- 22 degrees in elevation. 4. PA sites responded strongly to broadband sounds. When frequency tuning could be measured (n = 145/201 sites), tuning was broad, averaging 2.7 kHz at half-maximum response, and tended to be centered near the high end of the owl's audible range. The mean best frequency was 6.2 kHz. 5. All PA sites (n = 201) were selective for both ITD and ILD. ITD tuning curves typically exhibited a single, large “primary” peak and often smaller, “secondary” peaks at ITDs ipsilateral and/or contralateral to the primary peak. Three indices quantified the selectivity of PA sites for ITD. The first index, which was the percent difference between the minimum and maximum response as a function of ITD, averaged 100 +/- 29%. The second index, which represented the size of the largest secondary peak relative to that of the primary peak, averaged 49 +/- 23%. The third index, which was the width of the primary ITD peak at half-maximum response, averaged only 66 +/- 35 microseconds. 6. The majority (96%; n = 192/201) of PA sites were tuned to a single “best” value of ILD. The widths of ILD tuning curves at half-maximum response averaged 24 +/- 9 dB. 7. On average, sound level had no effect on a site's best ITD or best ILD nor did it affect ITD tuning widths. ILD tuning widths did, however, tend to increase slightly with sound level (average effect was 0.1 dB ILD/dB). 8. Most PA sites responded best to contralateral-ear leading ITDs with a majority being tuned to ITDs near 0 microsecond (corresponding to sound-source locations just contralateral to the midline).(ABSTRACT TRUNCATED AT 400 WORDS)

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Cao, Xiao-Jie, i Donata Oertel. "Auditory Nerve Fibers Excite Targets Through Synapses That Vary in Convergence, Strength, and Short-Term Plasticity". Journal of Neurophysiology 104, nr 5 (listopad 2010): 2308–20. http://dx.doi.org/10.1152/jn.00451.2010.

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Auditory nerve fibers are the major source of excitation to the three groups of principal cells of the ventral cochlear nucleus (VCN), bushy, T stellate, and octopus cells. Shock-evoked excitatory postsynaptic currents (eEPSCs) in slices from mice showed systematic differences between groups of principal cells, indicating that target cells contribute to determining pre- and postsynaptic properties of synapses from spiral ganglion cells. Bushy cells likely to be small spherical bushy cells receive no more than three, most often two, excitatory inputs; those likely to be globular bushy cells receive at least four, most likely five, inputs. T stellate cells receive 6.5 inputs. Octopus cells receive >60 inputs. The N-methyl-d-aspartate (NMDA) components of eEPSCs were largest in T stellate, smaller in bushy, and smallest in octopus cells, and they were larger in neurons from younger than older mice. The average AMPA conductance of a unitary input is 22 ± 15 nS in both groups of bushy cells, <1.5 nS in octopus cells, and 4.6 ± 3 nS in T stellate cells. Sensitivity to philanthotoxin (PhTX) and rectification in the intracellular presence of spermine indicate that AMPA receptors that mediate eEPSCs in T stellate cells contain more GluR2 subunits than those in bushy and octopus cells. The AMPA components of eEPSCs were briefer in bushy (0.5 ms half-width) than in T stellate and octopus cells (0.8–0.9 ms half-width). Widening of eEPSCs in the presence of cyclothiazide (CTZ) indicates that desensitization shortens eEPSCs. CTZ-insensitive synaptic depression of the AMPA components was greater in bushy and octopus than in T stellate cells.

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Puspitarani, Putri, i Supeni Anggraeni Mapuasari. "DOES AUDITOR INDEPENDENCE, SKEPTICISM, AND PROFESSIONALISM INFLUENCE AUDIT QUALITY?" Jurnal Muara Ilmu Ekonomi dan Bisnis 4, nr 2 (11.06.2020): 251. http://dx.doi.org/10.24912/jmieb.v4i2.7566.

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Riset ini menyajikan bukti empiris faktor-faktor yang mempengaruhi kualitas audit yang bersumber dari kognisi auditor. Faktor kognisi yang diujikan antara lain independensi, skeptisme, dan profesionalisme. Independensi didefinisikan sebagai kemauan auditor untuk netral dan tidak bias dalam mengambil keputusan. Skeptisme adalah kemauan auditor untuk mempertanyakan dan melakukan prosedur audit tambahan ketika terjadi keraguan dalam penentuan pertimbangan audit. Profesionalisme merepresentasikan pemahaman dan sikap auditor atas hak dan kewajibannya yang diatur oleh organisasi profesi. Untuk menguraikan logika hipotesis, riset ini menggunakan teori disonansi kognitif. Auditor tentu mengalami berbagai dinamika dalam menjalankan tugasnya. Dinamika ini terkadang mengandung ketidaksesuaian antara kognisi yang dimilikinya dengan apa yang ditemukannya. Dalam kondisi tersebut, penelitian ini menduga bahwa auditor yang memiliki rasa independensi yang tinggi akan lebih mampu menghasilkan kualitas audit yang baik. Auditor dengan skeptisme yang semakin tinggi tentu akan mau untuk mengeluarkan upaya tambahan demi meraih kualitas audit yang sesuai. Sementara itu, profesionalisme mampu mendukung kemantapan auditor dalam mengupayakan kualitas audit yang tinggi. Dengan menggunakan metode survei yang disebarkan pada para auditor di kantor akuntan publik di kota jakarta, riset ini menemukan bahwa independensi, skeptisme, dan profesionalisme secara signifikan mendukung persepsi kualitas audit. Ini artinya, kantor akuntan publik dapat mempertimbangkan faktor-faktor ini dalam perumusan kebijakan rekrutmen dan pelatihan. This research presents empirical evidence of the factors that influence audit quality sourced from auditor cognition. Cognition factors tested included independence, skepticism, and professionalism. Independence is defined as the auditor's willingness to be neutral and not biased in making decisions. Skepticism is the auditor's willingness to question and carry out additional audit procedures when there is doubt in determining audit considerations. Professionalism represents the auditor's understanding and attitude towards his rights and obligations governed by professional organizations. To outline the logic of the hypothesis, this research uses the theory of cognitive dissonance. Auditors naturally experience various dynamics in carrying out their duties. This dynamic sometimes contains a mismatch between the cognition it has and what it finds. Under these conditions, this study suspects that auditors who have a high sense of independence will be better able to produce good audit quality. Auditors with increasing skepticism will certainly want to spend additional effort to achieve appropriate audit quality. Meanwhile, professionalism can support the stability of auditors in seeking high audit quality. Using a survey method distributed to auditors at public accounting firms in Jakarta, this research found that independence, skepticism, and professionalism significantly support the perception of audit quality.

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Wahyuni, H. D., S. Nurjanah i W. P. Rahayu. "Scoring system as an alternative audit method in food safety management system certification body". IOP Conference Series: Earth and Environmental Science 883, nr 1 (1.10.2021): 012030. http://dx.doi.org/10.1088/1755-1315/883/1/012030.

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Abstract Differences between auditor perceptions often occur in the audit process of the management system, even auditors from the Food Safety Management System Certification Body (FSMS CB). The auditor as an assessor is able to influence strongly to the audit report. A scoring system is a quantitative approach in auditing to eliminate subjectivity and impartiality in the auditor’s assessment. The purpose of this research was producing an internal audit checklist with a scoring system, obtaining the diversity of the auditors’ assessment on the gap analysis in FSMS CB (PT XYZ), and getting information on the sources of the diversity on the gap analysis results. The research scope was ISO/IEC 17021-1:2015 process requirements. The research method consisted of 3 steps, they were: preparation, data analysis, and cause-effect analysis. The auditors’ total scores were in the same category, which was the good category (X≥73.2%), and not significantly different at the 0.05 significance level. The diversity in the auditors’ assessment was found in 4 sub-clauses (9.1, 9.2, 9.5, and 9.9). The sources of diversity in the auditors’ assessment were personnel and tool. It could reduce by increasing the auditors’ competence and improving the internal audit system from PT XYZ.

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Subiyanto, Bambang, Kumba Digdowiseiso i Noviyanti Mandasari. "PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL, DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR DALAM PENGUNGKAPAN KECURANGAN (FRAUD)". Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, nr 6 (28.01.2022): 2609–20. http://dx.doi.org/10.32670/fairvalue.v4i6.1152.

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This study aims to examine and analyze work experience, professional skepticism and personality types on the auditor's ability to disclose fraud. The type of data used is quantitative data with primary data sources. The population in this study were auditors who worked at the Public Accounting Firm (PAF) in Central Jakarta and South Jakarta. The statistical tool used to test this hypothesis is multiple regression with IBM SPSS Statistics 25. The data were obtained by distributing questionnaires to respondents and the data were processed as many as 138 questionnaires. These results indicate that of the 3 hypotheses, all data are supported by data. Based on the hypothesis test, the results show that work experience and professional skepticism have a positive effect on the ability of auditors to disclose fraud because high work experience causes auditors to be faster in assessing the risk of fraud and with high skepticism the auditor will seek more evidence to prove that the financial statements are free from all forms of cheating. Meanwhile, personality type has a negative effect on the ability of auditors to disclose fraud because each executive auditor is required in his profession to carry out his duties professionally.

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Ibrahim, Irwan Hidayat, Haliah Haliah i Abdul Hamid Habbe. "Pengaruh Tekanan Waktu, Konflik Peran dan Integritas terhadap Kualitas Audit dengan Stres Kerja Sebagai Variabel Intervening". Owner 7, nr 1 (25.12.2022): 102–22. http://dx.doi.org/10.33395/owner.v7i1.1347.

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This study aims to analyze the effect of time pressure, role conflict, and integrity on audit quality with work stress as an intervening variable in the auditors of the Inspectorate of West Sulawesi Province. The research population totaled 100; samples were taken using the slovin technique, so a sample of 60 was obtained. The data source in this study uses primary data from the questionnaire results, namely data obtained based on the results of filling out the auditor's questionnaire at the Inspectorate of West Sulawesi Province. Data analysis in this study is Structural Equation Modeling- Partial Least Squares (SEM-PLS). The results of this study indicate that time pressure and role conflict have no significant effect on audit quality. Meanwhile, auditor integrity and work stress significantly affect audit quality. Time pressure and auditor integrity do not affect audit quality through work stress. Besides that. Role conflict affects audit quality through work stress as an intervening. This research has implications for auditors to improve performance which can support success in auditing so that agencies will be motivated to improve their performance.

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Stiawan, Hari, i Aris Sanulika. "THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDIT EXPERIENCE AS MODERATING VARIABLES". EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, nr 3 (3.10.2019): 175. http://dx.doi.org/10.32493/eaj.v2i3.y2019.p175-180.

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The auditor as a party trusted by the public, the auditor will examine the financial statements and then issue a statement. This study aims to determine the effect of professionalism, objectivity, accountability, knowledge on the accuracy of the provision of audit opinions and auditor experience as a moderating variable on the influence of audit expertise on the accuracy of giving opinions by the auditor. The type of data used in this study is quantitative data. Sources of data in this study are primary data. The population in this study were auditors who worked at KAP located in South Tangerang. With the number of respondents in this study as many as 58 people. The results of this study indicate that professionalism, objectivity, accountability, knowledge do not influence the accuracy of giving audit opinions either partially or partially. The auditor's experience can moderate the variables of professionalism, objectivity, accountability, knowledge of the accuracy of the giving of

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Puspitasari, Devi. "PENGARUH PERSEPSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Empiris pada Auditor Sektor Publik di Inspektorat Kabupaten Serang)". Jurnal Riset Akuntansi Tirtayasa 5, nr 1 (10.04.2020): 73–88. http://dx.doi.org/10.48181/jratirtayasa.v5i1.8382.

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This study aims to determine and examine the effect of auditor perceptions on auditor performance in the attack district inspectorate. The object in this study is the inspectorate in the district government attack. Sampling is done by survey method. The type of data used is subject data, and the data source used is primary data. Processing and analysis of data using the help of SPSS vesi 19.00 application with multiple linear regression models. Based on the results of hypothesis testing obtained Audit Effectiveness has a positive and significant effect on the performance of public sector auditors, Auditor Policy has a positive and significant effect on the performance of public sector auditors, External Auditor Professionals have a significant and positive effect on the performance of public sector auditors, Other Expert Professionals have a positive and significant effect on public sector auditor performance, barriers have a positive and significant effect on the performance of public sector auditors, Public Administration has a positive effect on the performance of public sector auditors.

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Chen, Lucy Huajing, Hyeesoo H. (Sally) Chung, Gary F. Peters i Jinyoung P. (Jeannie) Wynn. "Does Incentive-Based Compensation for Chief Internal Auditors Impact Objectivity? An External Audit Risk Perspective". AUDITING: A Journal of Practice & Theory 36, nr 2 (1.09.2016): 21–43. http://dx.doi.org/10.2308/ajpt-51575.

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SUMMARY This paper considers the potential impact of internal audit incentive-based compensation (IBC) linked to company performance on the external auditor's assessment of internal audit objectivity. We posit that external auditors will view IBC as a potential threat to internal audit objectivity, thus reducing the extent of reliance on the work of internal auditors and increasing the assessment of control risk. The increase in risk and external auditor effort should result in higher audit fees. We hypothesize that the form of incentive-based compensation, namely stock-based versus cash bonuses, moderates the association between IBC and external audit fee. Finally, we consider whether underlying financial reporting risk mitigates the external auditor's potential sensitivity to IBC. We find a positive association between external audit fees and internal audit compensation based upon company performance. The association is acute to IBC paid in stock or stock options as opposed to cash bonuses. We also find evidence consistent with the IBC associations being mitigated by the company's financial reporting risks. Data Availability: Individual survey responses are confidential. All other data are derived from publicly available sources.

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Sankaraguruswamy, Srinivasan, i J. Scott Whisenant. "An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons". AUDITING: A Journal of Practice & Theory 23, nr 1 (1.03.2004): 107–21. http://dx.doi.org/10.2308/aud.2004.23.1.107.

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In this paper we investigate whether voluntarily disclosed reasons for auditor-client realignments (as encouraged by the SEC) have information content for investors. After classifying realignment reasons into two types—verifiable and non-verifiable, with the latter representing disclosures about the auditor-client relationship not evident from alternative sources—we find that, as predicted by the “good news” precept of theoretical signaling models, non-verifiable realignment reasons are positively associated at the time of their announcement with abnormal returns. We also investigate whether voluntarily disclosed realignment reasons are associated with the relative size of the predecessor or successor auditor. We find that clients are more likely to cite service-related (non-verifiable) reasons when dismissing large predecessor auditors, and are more likely to cite fee-related (non-verifiable) reasons when choosing small successor auditors. These findings are consistent with auditors competing for the clients of large auditors by offering better or broader services, and with smaller auditors competing based upon price. All of our findings are robust to controlling for mandatory auditor change disclosures (auditor-client disagreements, reportable events, and goingconcern opinions), and operating, financing, and investing activities found in prior research to be associated with auditor changes.

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Cassell, Cory A., Linda A. Myers, Timothy A. Seidel i Jian Zhou. "The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis". AUDITING: A Journal of Practice & Theory 35, nr 3 (1.01.2016): 51–73. http://dx.doi.org/10.2308/ajpt-51378.

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SUMMARY We identify instances in which the auditor-client relationship has been terminated but the auditor continues to complete a subsequent quarterly review. We refer to these instances as “lame duck auditor” quarters, and we contrast financial reporting quality in these quarters with that in non-lame duck auditor quarters. Using discretionary accruals and financial statement misstatements as proxies for financial reporting quality, we find that financial reporting quality is higher in lame duck auditor situations, suggesting that lame duck auditors perform more stringent quarterly reviews. We attribute these results to improvements in auditor independence and/or heightened reputation concerns. We perform a number of tests to alleviate concerns that our results are attributable to fundamental differences between clients with lame duck auditors and clients with non-lame duck auditors and to alleviate concerns that our results are attributable to changes in manager behavior rather than changes in auditor behavior. Collectively, our results provide insights that are relevant to regulators, auditors, and other stakeholders who are interested in the factors that affect auditor independence and financial reporting quality. Data Availability: The data used are publicly available from the sources cited in the text.

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DeFond, Mark L., Chee Yeow Lim i Yoonseok Zang. "Client Conservatism and Auditor-Client Contracting". Accounting Review 91, nr 1 (1.05.2015): 69–98. http://dx.doi.org/10.2308/accr-51150.

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ABSTRACT We find that auditors of more conservative clients charge lower fees, issue fewer going concern opinions, and resign less frequently, consistent with more conservative clients imposing less engagement risk on their auditors. Using path analysis, we find evidence that both inherent risk and auditor business risk explain these associations. Also consistent with conservatism reducing auditor business risk, we find that client conservatism is associated with fewer lawsuits against auditors and with fewer client restatements. Taken together, our results are consistent with auditors viewing client conservatism as an important determinant of engagement risk that, in turn, affects auditor-client contracting decisions. Our findings should be of interest to auditors who actively manage client risk and to standard-setters who recently dropped conservatism as a desired attribute of financial reporting quality. Data Availability: All data are publicly available from sources indicated in the text.

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Hennes, Karen M., Andrew J. Leone i Brian P. Miller. "Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements". Accounting Review 89, nr 3 (1.12.2013): 1051–82. http://dx.doi.org/10.2308/accr-50680.

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ABSTRACT This study examines the conditions under which financial restatements lead corporate boards to dismiss external auditors and how the market responds to those dismissal announcements. We find that auditors are more likely to be dismissed after more severe restatements but that the severity effect is primarily attributable to the dismissal of non-Big 4 auditors rather than Big 4 auditors. We also document that among corporations with Big 4 auditors, those that are larger and more complex operationally are less likely to dismiss their auditors. Combined, this evidence suggests that firms with higher switching costs and fewer replacement auditor choices are less likely to dismiss their auditors after a restatement, which is informative to the debates about the costs and benefits of mandatory auditor rotation and limited competition in the audit market. Additionally, we examine contemporaneous executive turnover and find evidence that boards view auditor dismissals as complementary rather than substitute responses to restatements. Finally, we investigate the market reaction to auditor dismissals after restatements. The market reaction to the dismissal is significantly more positive following more severe restatements (5.9 percent) relative to less severe restatements (0.6 percent) when the client engages a comparably sized auditor. This positive market reaction is consistent with firms restoring financial reporting credibility by replacing their auditors and highlights the important role that auditors play in the financial markets. Data Availability: Data are available from public sources indicated in the text.

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Zhao, Yuping, Jean C. Bedard i Rani Hoitash. "SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements". AUDITING: A Journal of Practice & Theory 36, nr 4 (1.02.2017): 151–77. http://dx.doi.org/10.2308/ajpt-51687.

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SUMMARY Prior research shows that the Sarbanes-Oxley Act (SOX) Section 404(b) integrated audit is associated with a lower incidence of misstatements. We predict that under 404(b), the auditor's ability to detect misstatements increases relative to other internal control regimes when greater resources are exerted during the engagement. Supporting this prediction, we find that the benefits of 404(b) versus other regimes (including SOX 404(a)) in reducing misstatements increase with incremental audit effort (proxied by abnormal audit fees). We find no benefit of 404(b) in misstatement reduction when abnormal audit effort is low. This implies that the value of 404(b) testing is not uniform, but rather is greater when sufficient resources are available to thoroughly understand client controls. In contrast, we find no benefit of abnormal audit effort under other regulatory regimes. We further examine the conditions under which knowledge gained from auditor internal control testing is more valuable. We find that the benefits of increased audit effort under 404(b) do not vary across internal control regimes under AS2 versus AS5, and are more pronounced for engagements with shorter auditor tenure, non-Big 4 auditors, and industry-specialist auditors. JEL Classifications: M49. Data Availability: Data used in this study are available from public sources.

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Tianingsih, Putri, Siti Hamidah Rustiana i Haris Sarwoko. "PENGARUH KOMPETENSI, INDEPENDENSI DAN PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT DI MODERASI OLEH RELIGIUSITAS". JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi 2, nr 1 (29.03.2022): 40–52. http://dx.doi.org/10.52300/jemba.v2i1.3362.

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This study aims to determine "The Effect of Auditor's Competence, Independence and Dysfunctional Behavior on Audit Quality in Moderation by Religiosity" (Empirical Study of Public Accounting Firms in South Jakarta). The type of research used is quantitative research with primary data sources. The population in this study is a public accounting firm in the South Jakarta area and the sample in this study are auditors who work at public accounting firms in the South Jakarta area. The number of samples in this study were 103 auditors. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the WarpPls 7.0 software. Based on the research results and the results of hypothesis testing, it shows that 1) competence has a positive and significant effect on audit quality, 2) independence has a positive and significant effect on audit quality, 3) dysfunctional behavior has a positive but insignificant effect on audit quality, 4) religiosity does not have a moderate effect competence on audit quality, 5) religiosity is not able to moderate the effect of independence on audit quality, 6) religiosity is not able to moderate the effect of auditor dysfunctional behavior on audit quality. Keywords: Competence, Independence, Auditor Dysfunctional Behavior, Religiosity

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Brink, Alisa G., Fengchun Tang i Ling Yang. "The Impact of Estimate Source and Social Pressure on Auditors' Fair Value Estimate Choices". Behavioral Research in Accounting 28, nr 2 (1.04.2016): 29–40. http://dx.doi.org/10.2308/bria-51457.

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ABSTRACT This paper reports the results of an experiment examining whether estimate source (developed by an external consultant or the audit client) interacts with social pressure (obedience pressure from a superior or conformity pressure from a peer) to influence Chinese auditors' judgments of fair value estimates. The results reveal an interaction between the source of the estimate and the type of social pressure. Specifically, Chinese auditors' risk assessments and judgments regarding whether an auditor will investigate further are not influenced by relevant information about a fair value estimate's source when advised to use a questionable estimate by a superior. However, when the same advice is received from a peer, the likelihood of further investigation and auditors' risk assessments are impacted by the estimate's source.

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Brungart, Douglas S. "Three-Dimensional Auditory Localization of Nearby Sources". Proceedings of the Human Factors and Ergonomics Society Annual Meeting 42, nr 21 (październik 1998): 1531–34. http://dx.doi.org/10.1177/154193129804202114.

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Although the head-related transfer function (HRTF) is known to change substantially with distance when a source is located within 1 m of the listener's head, very little is known about auditory localization performance in this region. In this experiment, an acoustic point source was used to measure auditory localization accuracy in azimuth, elevation and distance. The overall directional error (16.5°) was similar to that measured in previous localization experiments with more distant sources, although the number of front-back reversals increased when the source was near the head. Distance localization was relatively accurate for lateral sources (stimulus-response correlation r>0.80) and relatively inaccurate for sources near the median plane, indicating that binaural difference cues are important to auditory distance perception for nearby sources. These results suggest that distance-dependent HRTFs measured for nearby sources could be used to provide robust binaural distance information in a virtual audio display.

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Bangki, Rafida. "Evaluasi Kinerja Auditor Dalam Mendeteksi Dan Mencegah Terjadinya Potensi Fraud (Kecurangan)". Management and Accounting Research Statistics 3, nr 1 (27.02.2023): 40–58. http://dx.doi.org/10.59583/mars.v3i1.18.

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Researchers can formulate a research question, namely how the performance of the auditor and the internal control system in detecting and preventing potential fraud at the Kendari City Public Accounting Firm (KAP). The research objective is to determine the performance of auditors and internal control systems in detecting and preventing potential fraud at the Kendari City Public Accounting Firm (KAP). The data source used is primary data, namely through interviews of 2 (two) informants who work at KAP Kendari City and secondary data is collected through data collection, namely in the form of documents that are relevant to the auditor's performance in detecting and preventing potential fraud. The data obtained was processed and analyzed using a qualitative approach. The results of the study show that: the auditor's performance in detecting and preventing potential fraud at KAP Kendari City has been carried out adequately. It can be proven that it refers to the SOP that has been established and has implemented audit procedures with Computer Assisted Audit Techniques, namely using the Spreadsheet Application in the form of m.s Excel. The internal control system for the auditor's performance in detecting and preventing potential fraud has been implemented effectively and efficiently which can be seen from the existence of an understanding of the control environment, risk assessment, control activities, the existence of information and communication and the monitoring of internal controls that occur at the City Public Accountant Office Kendari. Auditors are responsible for detecting material misstatements in the financial statements and detecting material misstatements whether intentional or due to fraud.

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Putri, Nurul Hanifah, i Erly Mulyani. "Pengaruh Audit Jarak Jauh (Remote Audit) dan Jumlah Penugasan Auditor terhadap Kualitas Audit: Studi Empiris pada Perwakilan BPKP Provinsi Sumatra Barat". JURNAL EKSPLORASI AKUNTANSI 4, nr 4 (16.11.2022): 793–807. http://dx.doi.org/10.24036/jea.v4i4.601.

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This study aims to provide empirical evidence regarding the effect of remote audits and the number of auditor assignments on audit quality. The research method was verifiable with a quantitative approach. This study used multiple linear regression analysis to test the proposed hypothesis. The population in this study was all auditors who worked in the BPKP Representative of West Sumatra Province, with a total of 95 auditors. The sampling technique in this study was saturated sampling or census, therefore, the total sample used in this study was the total population. The data source in this study wash the primary data source, which was obtained by distributing questionnaires directly to research respondents. The results of this study showed that remote audits had a significant positive effect on audit quality, and the number of auditor assignments did not have effect on audit quality. For further research, it is expected to be able to examine other dependent variables besides audit quality, such as auditor performance and is expected to be able to add research data collection methods as well as using interview methods.

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Cui, Yuan, Shan Gao i Junpeng Zhang. "ITERATIVE MUSIC FOR HIGHLY CORRELATED EEG/MEG SOURCE LOCALIZATION". Biomedical Engineering: Applications, Basis and Communications 25, nr 02 (kwiecień 2013): 1350019. http://dx.doi.org/10.4015/s1016237213500191.

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This study presented an iterative MUSIC (Multiple Signal Classification) for highly correlated EEG source localization. By suppressing the equivalent false source, the approximate true source location information was obtained. And then, by iteratively suppressing source found in the last iteration, eventually, both of the sources were identified. The method is designed to tackle highly correlated sources, for example, bilateral activations at primary auditory/auditory cortices, at which cases conventional MUSIC has difficulty. Compared with other similar methods, the presented one needs less computation load since it utilizes the minor difference between sources, as can be adequately explained by a theoretical model for correlated sources. Simulation and real data test confirmed its effectiveness.

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Huang, Ying, i Susan Scholz. "Evidence on the Association between Financial Restatements and Auditor Resignations". Accounting Horizons 26, nr 3 (1.05.2012): 439–64. http://dx.doi.org/10.2308/acch-50200.

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SYNOPSIS Financial restatements have significant implications for auditor-client relationships. We estimate that a restatement increases the odds of an auditor resignation dramatically. Restatements involving fraud, reversing profit to loss, and those disclosed in press releases appear to drive the increased resignation likelihood. Furthermore, companies with relatively severe restatements are more likely to hire smaller auditors following a resignation. Collectively, these results are consistent with auditors interpreting restatements as an indication of increased client risk. Data Availability: The data used in this study are available from public sources identified in the text.

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Zhang, Junpeng, i Dezhong Yao. "IMPROVED BEAMFORMER WITH WEIGHTED SOURCE REGION SUPPRESSION FOR COHERENT MEG SOURCE LOCALIZATION". Biomedical Engineering: Applications, Basis and Communications 22, nr 03 (czerwiec 2010): 239–48. http://dx.doi.org/10.4015/s1016237210001955.

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Beamformer is one of the main techniques for spatio-temporal neuroelectromagnetic source reconstruction. However, the classical Beamformer is extremely sensitive to strongly coherent sources, thereby encountering difficulty in localizing the highly correlated bilateral auditory cortices in auditory evoked field (AEF) or auditory steady state evoked potential. The multiple constrained minimum-variance Beamformer with coherent source region suppression (Beamformer-CS) can potentially overcome such difficulties. However, when coherent interferer is located close to the edges of the suppression region, Beamformer-CS has localization bias and the closer it is, the larger it will be. Here, we present an improved Beamformer-CS that can localize coherent sources with much less localization bias, especially in the case of the interferer close to the edges of the suppression region. First, based on approximate information about source energy distribution from other neuroimaging techniques, a region encompassing the coherent interfering sources is defined. Then, the dominant eigenvectors of the lead field matrix, weighted using source energy information obtained by other imaging method, for the suppression region is incorporated into Beamformer design as hard null constraints. Such weighting strategy is able to improve the localization performance. Simulation test shows that, compared to Beamformer-CS, the new weighting approach is of much smaller localization bias, sharper peak of the estimated sources, more robust against noise, and less sensitiveness to the number of the eigenvector components for the suppression region, as is also confirmed by real AEF data test.

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Chi, Hsin-Yi, i Chen-Lung Chin. "Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality". AUDITING: A Journal of Practice & Theory 30, nr 2 (1.05.2011): 201–29. http://dx.doi.org/10.2308/ajpt-50004.

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SUMMARY This paper first examines whether the Big 4 audit quality is associated with auditor industry expertise, measured as both individual partner- and audit firm-level leadership. We focus on a sample of listed firms in Taiwan, where audit reports must be audited and signed by the two signing auditors as well as by an audit firm. For accruals analyses, we find that differential discretionary accruals due to industry expertise are driven by a combination of firm and partner expertise. For audit opinion analyses, we find that differential likelihood of a modified audit opinion (hereafter, MAO) is primarily attributable to signing auditor specialists. We also find that firm-level specialists alone are not associated with a higher likelihood of issuing a MAO. However, firm-level specialists, in combination with signing auditor specialists, can add something over and above the effects of the signing auditor specialists alone. Second, we further examine whether there is differential audit quality between signing auditors (i.e., lead and concurring auditors). We find that clients of lead signing auditor specialists, either alone or in conjunction with concurring auditor specialists, have smaller accruals and are more likely to receive a MAO compared to those of nonspecialists. However, concurring auditor specialists alone are not associated with higher audit quality, in terms of either smaller accruals or a higher MAO likelihood. Thus, we conclude that industry expertise is not homogeneous across individual auditors within the same audit firm in Taiwan. Data Availability: Data are available from the sources identified in the text.

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Brown, J. Owen, i Velina K. Popova. "The Interplay of Management Incentives and Audit Committee Communication on Auditor Judgment". Behavioral Research in Accounting 28, nr 1 (1.08.2015): 27–40. http://dx.doi.org/10.2308/bria-51259.

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ABSTRACT This study investigates the interplay of management and the audit committee on auditor judgments and evidence documentation. In a 2 × 2 between-subjects experiment, 58 experienced auditors were tasked with evaluating an inventory obsolescence issue when management's incentives to influence the auditor were either higher or lower. The auditors were also either provided or not provided with additional communicated expectations from the audit committee that opposed management's aggressive reporting preference. Drawing on research on competing preferences and source credibility theory, we predict and find that when management's incentives are higher, additional audit committee communication has a significant and positive impact on auditors' evidence evaluation and related judgments. However, we find no effect of added audit committee influence when management incentives are lower. These findings highlight the importance of examining the interrelationships among the various actors contributing to corporate governance and also inform standard setters about the benefits of increased communication between audit committees and auditors.

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Suzuki, Reiji, Shiho Matsubayashi, Richard W. Hedley, Kazuhiro Nakadai i Hiroshi G. Okuno. "HARKBird: Exploring Acoustic Interactions in Bird Communities Using a Microphone Array". Journal of Robotics and Mechatronics 29, nr 1 (20.02.2017): 213–23. http://dx.doi.org/10.20965/jrm.2017.p0213.

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[abstFig src='/00290001/20.jpg' width='300' text='Bird songs recorded and localized by HARKBird' ] Understanding auditory scenes is important when deploying intelligent robots and systems in real-world environments. We believe that robot audition can better recognize acoustic events in the field as compared to conventional methods such as human observation or recording using single-channel microphone array. We are particularly interested in acoustic interactions among songbirds. Birds do not always vocalize at random, for example, but may instead divide a soundscape so that they avoid overlapping their songs with those of other birds. To understand such complex interaction processes, we must collect much spatiotemporal data in which multiple individuals and species are singing simultaneously. However, it is costly and difficult to annotate many or long recorded tracks manually to detect their interactions. In order to solve this problem, we are developing HARKBird, an easily-available and portable system consisting of a laptop PC with open-source software for robot audition HARK (Honda Research Institute Japan Audition for Robots with Kyoto University) together with a low-cost and commercially available microphone array. HARKBird enables us to extract the songs of multiple individuals from recordings automatically. In this paper, we introduce the current status of our project and report preliminary results of recording experiments in two different types of forests – one in the USA and the other in Japan – using this system to automatically estimate the direction of arrival of the songs of multiple birds, and separate them from the recordings. We also discuss asymmetries among species in terms of their tendency to partition temporal resources.

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Li, Liuchuang, Baolei Qi i Jieying Zhang. "The Effect of Engagement Auditors on Financial Statement Comparability". AUDITING: A Journal of Practice & Theory 40, nr 3 (20.01.2021): 73–104. http://dx.doi.org/10.2308/ajpt-19-061.

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SUMMARY Prior literature finds that audit firm style shapes client financial statement comparability (Francis, Pinnuck, and Watanabe 2014). We expect that engagement partners also shape financial statement comparability, and find that two clients audited by the same engagement auditor have more comparable accruals than two clients audited by different auditors. We also find that engagement auditor past comparability style explains new client comparability with industry peers, suggesting that auditor style persists over time. We uncover that auditor personal traits including gender, experience, qualification, and specialization are associated with higher comparability. Finally, we find that adding the audit-firm, audit-office, and engagement-auditor fixed effects increases the adjusted R2 of our accrual comparability model by 0.6 percent, 1.9 percent, and 10 percent, respectively. Taken together, our findings suggest that the engagement auditors have a distinguishable effect on financial statement comparability that is incremental to the effect of audit firms and offices. Data Availability: All data are publicly available from the sources identified in the text.

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Hayani, Ica nur, Agustinus Rinto, Irenius Iyel i Hendrik Suhendri. "INDEPENDENSI AUDITOR DI MASA PANDEMI COVID-19 (STUDI PADA KAP "X" MALANG)". Akuntansi dan Teknologi Informasi 15, nr 1 (31.03.2022): 1–7. http://dx.doi.org/10.24123/jati.v15i1.4708.

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The Covid-19 pandemic has implications for business activities in general and has implications for the Public Accounting Firm (KAP) business, especially in terms of an auditor's independence. Meanwhile, independence is generally related to the ability of an auditor to be impartial and not easily influenced by certain parties to support audit quality during the Covid-19 Pandemic. This study aims to determine the auditor’s perception of independence during the Covid-19 Pandemic at KAP “X” Office. The paradigm in this study is the Interpretive Paradigm. This type of research is a qualitative approach. Data collection techniques using the method of observation, interviews and documentation. Test the validity of the data using the source triangulation method. The stages in this research are using data reduction, data presentation and concluding (verification). The results showed a statement from one of the informants who stated that there was a request from the client who asked the KAP auditor “X” to give a fair opinion so that there was a continuity of cooperation with the client. Based on this statement, it can be interpreted that during the Covid-19 Pandemic, there was pressure from the client on the auditor to give a fair opinion on the company’s financial performance. Therefore, the auditor needs to consistently adhere to the principle of independence to maintain the audit quality of the financial statements.

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Phang, Soon-Yeow, i Neil L. Fargher. "Auditors' Evaluation of Subsequent Events: The Effects of Prior Commitment and Type of Accountability". AUDITING: A Journal of Practice & Theory 38, nr 3 (1.11.2018): 167–82. http://dx.doi.org/10.2308/ajpt-52334.

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SUMMARY A judgment problem associated with auditing subsequent events is that auditors fail to adequately respond to subsequent events identified late in the audit. One possible source of this failure to respond could be that subsequent events are typically discovered near the end of the audit when the auditor has established an initial view regarding the fair presentation of the financial statements. Our first experiment provides evidence that auditors propose smaller audit adjustments to subsequent events following prior commitment when the control environment risk is low, relative to when there is no prior commitment. Our second experiment examines whether a requirement for process accountability can mitigate the effect of prior commitment on auditor judgment. We find that process accountability (a requirement to justify the processes leading to a decision), rather than outcome accountability (the need to justify a final decision), can effectively mitigate auditors' biases arising from prior commitment.

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Kim, Jeong-Bon, i Byron Y. Song. "Auditor Quality and Loan Syndicate Structure". AUDITING: A Journal of Practice & Theory 30, nr 4 (1.11.2011): 71–99. http://dx.doi.org/10.2308/ajpt-10144.

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SUMMARY This study investigates whether and how the quality of external auditors hired by borrowers has an impact on loan syndicate structure. Our empirical analyses, using a sample of U.S. syndicated loans from 1996 to 2009, show the following findings: First, a larger number of banks participate in syndicated loans to borrowing firms with Big 4 (or previously Big 5 or Big 6) auditors than to those with non-Big 4 auditors. Second, the percentage of a syndicated loan retained by the lead bank(s) is smaller when the borrower is a client of a Big 4 auditor than when the borrower is a client of a non-Big 4 auditor. Third, the effect of auditor quality (Big 4 versus non-Big 4) on loan ownership structure is less pronounced when lenders are able to gather more information about the borrower prior to the loan deal. Overall, our results suggest that auditor quality plays an important role in loan syndication by alleviating information asymmetries between lead banks and non-lead participant banks. JEL Classifications: G21; G32; M42. Data Availability: Data are publicly available from sources identified in the paper.

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