Dy Ov sfunctional audit behaviour (DAB) and staff turnover are associated with decreased audit quality (Public ersight Board, 2000). This study develops and tests a theoretical model that turnover intentions and l...Dy Ov sfunctional audit behaviour (DAB) and staff turnover are associated with decreased audit quality (Public ersight Board, 2000). This study develops and tests a theoretical model that turnover intentions and locus of control as antecedents of attitudes toward DAB survey results from 225 auditors support the theoretical model identifies employee performance, Using a path analysis technique,展开更多
Problem-solving strategy i,,; a critical skill in inquiry-based learning. Several studies have investigated how to use learning games to improve inquiry abilities. However, not every learner favors this kind of approa...Problem-solving strategy i,,; a critical skill in inquiry-based learning. Several studies have investigated how to use learning games to improve inquiry abilities. However, not every learner favors this kind of approach. Thus, we need to examine how human factors affect learners' reactions to the use of a digital game to support inquiry-based learning. This study addressed this issue by developing a digital game, "Baking Town", and using the game to examine the effects of two central human factors, sex differences and problem-solving strategies, on students' performance. The results demonstrate that students' inquiry abilities were significantly improved after they participated in the digital game. The results also demonstrate that the digital game may be a feasible way to reduce differences between boys and girls in this domain. Finally, we used the findings to develop a framework that can be used to enhance our understanding of sex differences and the use of problem-solving strategies in the context of digital games.展开更多
Dysfunctional audit behavior (DAB) is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, lea...Dysfunctional audit behavior (DAB) is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, leadership behavior structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward DAB. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behavior, but contextual variables, such as leadership behavior structure and effectiveness of audit review.展开更多
文摘Dy Ov sfunctional audit behaviour (DAB) and staff turnover are associated with decreased audit quality (Public ersight Board, 2000). This study develops and tests a theoretical model that turnover intentions and locus of control as antecedents of attitudes toward DAB survey results from 225 auditors support the theoretical model identifies employee performance, Using a path analysis technique,
文摘Problem-solving strategy i,,; a critical skill in inquiry-based learning. Several studies have investigated how to use learning games to improve inquiry abilities. However, not every learner favors this kind of approach. Thus, we need to examine how human factors affect learners' reactions to the use of a digital game to support inquiry-based learning. This study addressed this issue by developing a digital game, "Baking Town", and using the game to examine the effects of two central human factors, sex differences and problem-solving strategies, on students' performance. The results demonstrate that students' inquiry abilities were significantly improved after they participated in the digital game. The results also demonstrate that the digital game may be a feasible way to reduce differences between boys and girls in this domain. Finally, we used the findings to develop a framework that can be used to enhance our understanding of sex differences and the use of problem-solving strategies in the context of digital games.
文摘Dysfunctional audit behavior (DAB) is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, leadership behavior structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward DAB. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behavior, but contextual variables, such as leadership behavior structure and effectiveness of audit review.