Determinants of confidence and their effect on epistemic judgments: Implications for auditor calibration bias

Auditor decisions regarding the causes of accounting misstatements can have an audit effectiveness and efficiency. Specifically, overconfidence in one's decision can lead to an ineffective audit, whereas underconfidence in one's decision can lead to an inefficient audit. This dissertation explored the implications of providing various types of information cues to decision-makers regarding an Analytical Procedure task and investigated the relationship between different types of evidence cues (confirming, disconfirming, redundant or non-redundant) and the reduction in calibration bias. Information was collected using a laboratory experiment, from 45 accounting students participants. Research questions were analyzed using a 2 x 2 x 2 between-subject and within-subject analysis of covariance (ANCOVA). ^ Results indicated that presenting subjects with information cues dissimilar to the choice they made is an effective intervention in reducing the common overconfidence found in decision-making. In addition, other information characteristics, specifically non-redundant information can help in reducing a decision-maker's overconfidence/calibration bias for difficulty (compared to easy) decision-tasks. ^

The effects of Chinese painting appreciation education on the artistic achievement of junior high school students in Taiwan

For the Chinese, fine art is one of the most important items in human life. The goals of fine arts education enhance the student so that s/he can make reasonable judgments about work, gain knowledge of color and understand the process of designing environmental layouts. Related technique and creativity training are offered students in accordance with individual differences and social expectations.^ Traditionally, Taiwan's junior high school fine art program teaches mainly painting technique. The Ministry of Education in Taiwan determines the curriculum of junior high school fine art education. The purpose of this study was to determine the effects of teaching Chinese painting appreciation on the artistic achievements of junior high school students in Taiwan. The subjects were seventh grade students who had never learned Chinese painting before. Two classes were randomly chosen from each target school and were designated as the experimental or control group. Instruction in all groups was delivered by the researcher himself. At the end of the study, data about subjects' related knowledge, creative technique, and feeling toward Chinese painting were systematically collected and analyzed.^ The result of the study was that students in the experimental group were more motivated to learn Chinese painting than were the students in the control group. Students in the experimental group made better progress in the development of creative skill, had better critical ability, and demonstrated better performance in Chinese painting form, set up, stroke and color of related knowledge than did students in the control group. It was therefore concluded that Chinese painting appreciation education can promote better artistic achievement and that this approach should be used in other areas of art education. ^

A validation study of the construct "jealousy" in eleven- to fourteen-month-old infants: Evidence for its divergence from "fear" and "anger"

There has been increasing interest in expanding the scope of the study of the "basic" emotions and their development in infancy to include more of the so-called "complex" emotions like jealousy. This dissertation investigated evidence for the divergence of jealousy in infants from both fear and anger, two of the basic emotions said to be precursors and contributors to the emergence of jealousy in the later part of the first year of life. Participants judged how well eight emotion-denoting terms (including jealousy, anger and fear) described infants' emotionality in fear-, anger-, and jealousy-provoking situations in which the social context of the emotion episodes was either included or excluded. Differences within and between participants' judgments of the eight terms in the two context conditions were examined across the three emotion-provoking conditions. Results suggested that infants' emotional behavior denoting jealousy was not judged differently from behavior denoting anger or fear in the absence of contextual information and, that when contextual information was provided, attributions of infant jealousy, anger, and fear were made "correctly" for their respective target emotion conditions. ^

Juror need for cognition and sensitivity to methodological flaws in expert evidence

Two studies investigated the influence of juror need for cognition on the systematic and heuristic processing of expert evidence. U.S. citizens reporting for jury duty in South Florida read a 15-page summary of a hostile work environment case containing expert testimony. The expert described a study she had conducted on the effects of viewing sexualized materials on men's behavior toward women. Certain methodological features of the expert's research varied across experimental conditions. In Study 1 (N = 252), the expert's study was valid, contained a confound, or included the potential for experimenter bias (internal validity) and relied on a small or large sample (sample size) of college undergraduates or trucking employees (ecological validity). When the expert's study included trucking employees, high need for cognition jurors in Study 1 rated the expert more credible and trustworthy than did low need for cognition jurors. Jurors were insensitive to variations in the study's internal validity or sample size. Juror ratings of plaintiff credibility, plaintiff trustworthiness, and study quality were positively correlated with verdict. In Study 2 (N = 162), the expert's published or unpublished study (general acceptance) was either valid or lacked an appropriate control group (internal validity) and included a sample of college undergraduates or trucking employees (ecological validity). High need for cognition jurors in Study 2 found the defendant liable more often and evaluated the expert evidence more favorably when the expert's study was internally valid than when an appropriate control group was missing. Low need for cognition jurors did not differentiate between the internally valid and invalid study. Variations in the study's general acceptance and ecological validity did not affect juror judgments. Juror ratings of expert and plaintiff credibility, plaintiff trustworthiness, and study quality were positively correlated with verdict. The present research demonstrated that the need for cognition moderates juror sensitivity to expert evidence quality and that certain message-related heuristics influence juror judgments when ability or motivation to process systematically is low. ^

Evaluating and improving the opposing expert safeguard against junk science

In Daubert, the Supreme Court opined that opposing expert testimony is an effective safeguard against junk science in the courtroom. Although jurors maybe unable to identify flaws in scientific research without some assistance, social psychological research suggests that people can be trained to make more sophisticated judgments about scientific quality. Further, previous research demonstrated that an opposing expert who addresses the methodology of proffered expert testimony may not enable jurors to evaluate scientific validity. In three studies, I tested why this safeguard was ineffective using a variety of stimulus materials. In the first study, I examined the mediating effect of attitudes on juror decisions within the context of a sexual harassment trial. In the second study, I examined the moderating effect of the presentation of expert credentials on participant decisions regarding child suggestibility literature. In the third study, I tested several improvements to the safeguard using improvements designed to correct for the effects of attitudes and credential presentation on juror decisions within the context of a first-degree murder trial. I found that while opposing expert testimony may have potential as a safeguard, in its current form it is ineffective. That is, a traditional opposing expert caused jurors to be skeptical of all expert testimony rather than sensitizing them to the validity of the research presented at trial. Further, while the improvements tested in this study may have potential to assist jurors in making scientifically sound decisions, more research is needed to further test and refine these improvements. ^

Gender differences in audit committees

Issues related to the composition of audit committees have attracted significant interest from legislators and regulators in recent years. In my dissertation, I examine one overlooked component of audit committee composition – namely, the presence of female directors on the audit committee. I empirically test to see if there are any differences in the functioning of audit committee when there is at least one female director on the audit committee. My dissertation examines three issues: audit committee diligence, audit pricing and earnings management. ^ The absence of females on corporate boards has become the focus of legislators in some countries. Prior research, in a variety of contexts, suggests that women are in general more conservative in their judgments and decisions. The first part of my dissertation empirically shows that the presence of at least one female director on the audit committee makes the audit committee have more meetings. The second essay empirically examines if there is a positive association between audit fees and the presence of female directors in the audit committee. I posit that having a female director on the audit committee will result in higher audit fees. I find no significant evidence to show that audit fees are higher when there is a female director on the audit committee. The third part of my dissertation empirically examines if there an association between the presence of a female director on the audit committee and earnings management. I find no significant evidence to show that the presence of female directors on the audit committee constrains earnings management. Overall, the results suggest that having a female on the audit committee changes the form – if not the substance – of audit committee functioning. ^

From stability to insurgency: The root and proximate causes of the September 2002 civil war in Côte d'Ivoire

This dissertation was an analysis of the root and proximate causes of the September 2002 civil war in Côte d’Ivoire. The central question of this study was: Why did Côte d’Ivoire, which was relatively stable under President Houphouët-Boigny, suddenly begin to experience political violence in the 1990s and an explosion in 2002? Côte d’Ivoire was an interesting case because it was stable for a long period of time, apparently making it an infertile ground for conflict. It was also interesting for comparative purposes because of the fact that several states in West Africa (for instance, Benin, Togo, and Ghana) have experienced military coups but not have civil wars. Finally, this case was an opportunity to revisit the debate on the causes of civil wars in the African context. Chapter one has outlined the entire dissertation project and contextualized the analysis that follows in the subsequent chapters. Chapter two has reviewed the literature on civil wars in general, identified the different types of civil wars, and the type the Ivoiran war is. Chapter three has examined the domestic and international political economy as a source of the civil violence in Côte d’Ivoire. Chapter four has examined the role of ethnicity and region as identities of the war, while chapter five has analyzed the role of the foreign relations in the civil war, as well as the regional political context. Chapter six has distinguished between the root and proximate causes of the Ivoirian civil war, made judgments about the relative weight of the various causes, and the extent to which the weight of the causes can be measured. The study found that the “Ivoirité” was the most important trigger of the civil war in Côte d’Ivoire. The overall conclusion of my dissertation was that the September 2002 crisis in that country was a political crisis which occured in the context of a political reform. It first started with succession problems in 1993 followed by the controversial elections in 1995 and 2000. Later, this electoral politics spread beyond electoral issues, namely citizenship matters.

The effect of cognitive load on deception

The current study applied classic cognitive capacity models to examine the effect of cognitive load on deception. The study also examined whether the manipulation of cognitive load would result in the magnification of differences between liars and truth-tellers. In the first study, 87 participants engaged in videotaped interviews while being either deceptive or truthful about a target event. Some participants engaged in a concurrent secondary task while being interviewed. Performance on the secondary task was measured. As expected, truth tellers performed better on secondary task items than liars as evidenced by higher accuracy rates. These results confirm the long held assumption that being deceptive is more cognitively demanding than being truthful. In the second part of the study, the videotaped interviews of both liars and truth-tellers were shown to 69 observers. After watching the interviews, observers were asked to make a veracity judgment for each participant. Observers made more accurate veracity judgments when viewing participants who engaged in a concurrent secondary task than when viewing those who did not. Observers also indicated that participants who engaged in a concurrent secondary task appeared to think harder than participants who did not. This study provides evidence that engaging in deception is more cognitively demanding than telling the truth. As hypothesized, having participants engage in a concurrent secondary task led to the magnification of differences between liars and truth tellers. This magnification of differences led to more accurate veracity rates in a second group of observers. The implications for deception detection are discussed.

Detecting deception: Identifying differences in liars' and truth tellers' verbal strategies

Deception research has traditionally focused on three methods of identifying liars and truth tellers: observing non-verbal or behavioral cues, analyzing verbal cues, and monitoring changes in physiological arousal during polygraph tests. Research shows that observers are often incapable of discriminating between liars and truth tellers with better than chance accuracy when they use these methods. One possible explanation for observers' poor performance is that they are not properly applying existing lie detection methods. An alternative explanation is that the cues on which these methods — and observers' judgments — are based do not reliably discriminate between liars and truth tellers. It may be possible to identify more reliable cues, and potentially improve observers' ability to discriminate, by developing a better understanding of how liars and truth tellers try to tell a convincing story. ^ This research examined (a) the verbal strategies used by truthful and deceptive individuals during interviews concerning an assigned activity, and (b) observers' ability to discriminate between them based on their verbal strategies. In Experiment I, pre-interview instructions manipulated participants' expectations regarding verifiability; each participant was led to believe that the interviewer could check some types of details, but not others, before deciding whether the participant was being truthful or deceptive. Interviews were then transcribed and scored for quantity and type of information provided. In Experiment II, observers listened to a random sample of the Experiment I interviews and rendered veracity judgments; half of the observers were instructed to judge the interviews according to the verbal strategies used by liars and truth tellers and the other half were uninstructed. ^ Results of Experiment I indicate that liars and truth tellers use different verbal strategies, characterized by a differential amount of detail. Overall, truthful participants provided more information than deceptive participants. This effect was moderated by participants' expectations regarding verifiability such that truthful participants provided more information only with regard to verifiable details. Results of Experiment II indicate that observers instructed about liars' and truth tellers' verbal strategies identify them with greater accuracy than uninstructed observers. ^

Time spent with children and working parents' willingness to medicate ADHD-like behaviors

ADHD, which refers to one of the most common behavioral problems among children, is subject to controversial arguments surrounding its nature and its primary treatment with psychiatric medications. At the heart of the problem are parents, whose responsibility includes providing pivotal information to clinicians for the diagnosis and deciding whether their children will receive medications. This study investigates the relationship between working parents' willingness to medicate ADHD-like behaviors and the time they are able to spend with their children during a regular workday. The importance of time spent with children derives from the observation that it is likely to influence not only parents' judgments of their children's behaviors but the behaviors themselves. The relationship was investigated using a subsample of 551 working parents (452 parents reporting no child with problems and 99 parents reporting child with problems) drawn from a population-based telephone survey of parents in the Miami-Dade and Broward counties of Florida. A series of path analyses, controlling for selected socio-demographic and family variables, showed that spending more time with their children during a regular workday was significantly related to being less willing to medicate ADHD-like behaviors. The association was stronger for parents reporting having a child with emotional and behavioral problems (β = −.20) and faint for other parents (β = −.06). The interpretation of the study findings emphasizes the vagueness surrounding the nature of ADHD and the events and procedures leading to the diagnosing of a child, as well as the delicate situations in which parents find themselves.

The effect of cross -age tutoring routines on the tutor's perception of self as reader

Perception of self as a non-reader has been identified as one of the factors why poor readers disengage from the reading process (Strang, 1967; Rosow, 1992), thus impeding progress. Perception and informational processes influence judgments of personal efficacy (Bandura, 1997). The student's sense of reading efficacy that influence effort expenditure and ultimately achievement, is often overlooked (Athey, 1985; Pajares, 1996). Academic routines within educational programs are implemented without adequate information on whether routines promote or impede efficacy growth. Cross-age tutoring, a process known to improve participants' academic achievement, motivation, and provide opportunities for authentic reading practice, has been successfully incorporated into reading instruction designs (Allen, 1976; Cohen, Kulik & Kulik, 1982; Labbo & Teale, 1990; Riessman, 1993). This study investigated the impact teacher-designed routines within a cross-age tutoring model, have on the tutor's sense of reading self-efficacy. ^ The Reader Self-Perception Scale (Henk & Melnick, 1992) was administered, pre- and post-treatment, to 118 fifth grade students. Preceding the initial survey administration intact classes were randomly assigned to 1 of 3 commonly utilized cross-age tutoring routines or designated as the non-treatment population. The data derived from the Reader Self-Perception Scale was analyzed using an analysis of covariance (ANCOVA). Results indicated that participation as a cross-age tutor does not significantly increase the tutor's perception of self as reader in 1 or more of the 4 modes of information influencing self-efficacy as compared to the non-treatment group. ^ The results of this study suggests that although a weekly tutoring session that delivers educationally credible routines impacts achievement and motivation, efficacy effect was not evident. Possible explanation and recommendations for future studies are proposed. ^

A theoretical analysis of eyewitness identification: Dual -process theory, signal detection theory and eyewitness confidence

Given the growing number of wrongful convictions involving faulty eyewitness evidence and the strong reliance by jurors on eyewitness testimony, researchers have sought to develop safeguards to decrease erroneous identifications. While decades of eyewitness research have led to numerous recommendations for the collection of eyewitness evidence, less is known regarding the psychological processes that govern identification responses. The purpose of the current research was to expand the theoretical knowledge of eyewitness identification decisions by exploring two separate memory theories: signal detection theory and dual-process theory. This was accomplished by examining both system and estimator variables in the context of a novel lineup recognition paradigm. Both theories were also examined in conjunction with confidence to determine whether it might add significantly to the understanding of eyewitness memory. ^ In two separate experiments, both an encoding and a retrieval-based manipulation were chosen to examine the application of theory to eyewitness identification decisions. Dual-process estimates were measured through the use of remember-know judgments (Gardiner & Richardson-Klavehn, 2000). In Experiment 1, the effects of divided attention and lineup presentation format (simultaneous vs. sequential) were examined. In Experiment 2, perceptual distance and lineup response deadline were examined. Overall, the results indicated that discrimination and remember judgments (recollection) were generally affected by variations in encoding quality and response criterion and know judgments (familiarity) were generally affected by variations in retrieval options. Specifically, as encoding quality improved, discrimination ability and judgments of recollection increased; and as the retrieval task became more difficult there was a shift toward lenient choosing and more reliance on familiarity. ^ The application of signal detection theory and dual-process theory in the current experiments produced predictable results on both system and estimator variables. These theories were also compared to measures of general confidence, calibration, and diagnosticity. The application of the additional confidence measures in conjunction with signal detection theory and dual-process theory gave a more in-depth explanation than either theory alone. Therefore, the general conclusion is that eyewitness identifications can be understood in a more complete manor by applying theory and examining confidence. Future directions and policy implications are discussed. ^

The influence of the cross -race effect on lineup construction and fairness

Lineup procedures have recently garnered extensive empirical attention, in an effort to reduce the number of mistaken identifications that plague the criminal justice system. Relatively little attention, however, has been paid to the influence of the lineup constructor or the lineup construction technique on the quality of the lineup. This study examined whether the cross-race effect has an influence on the quality of lineups constructed using a match-to-suspect or match-to-description technique in a series of three phases. Participants generated descriptions of same- and other-race targets in Phase 1, which were used in Phase 2. In Phase 2, participants were asked to create lineups for own-race targets and other-race targets using one of two techniques. The lineups created in this phase were examined for lineup quality in Phase 3 by calculating lineup fairness assessments through the use of a mock witness paradigm. ^ Overall, the results of these experiment phases suggest that the race of those involved in the lineup construction process influences lineups. There was no difference in witness description accuracy in Phase 1, which ran counter to predictions based on the cross-race effect. The cross-race effect was observed, however, in Phases 2 and 3. The lineup construction technique used also influenced several of the process measures, selection estimates, and fairness judgments in Phase 2. Interestingly, the presence of the cross-race effect was in the opposite direction as predicted for some measures in both phases. In Phase 2, the cross-race effect was as predicted for number of foils viewed, but in the opposite direction for average time spent viewing each foil. In Phase 3, the cross-race effect was in the opposite direction than predicted, with higher levels of lineup fairness in other-race lineups. The practical implications of these findings are discussed in relation to lineup fairness within the legal system. ^

Examining moderators of the hindsight bias in the context of civil legal decision -making: Counterfactuals, causal proximity, and self -referencing

The current research sought to clarify the diverging relationships between counterfactual thinking and hindsight bias observed in the literature thus far. In a non-legal context, Roese and Olson (1996) found a positive relationship between counterfactuals and hindsight bias, such that counterfactual mutations that undid the outcome also increased participants’ ratings of the outcome’s a priori likelihood. Further, they determined that this relationship is mediated by causal attributions about the counterfactually mutated antecedent event. Conversely, in the context of a civil lawsuit, Robbennolt and Sobus (1997) found that the relationship between counterfactual thinking and hindsight bias is negative. The current research sought to resolve the conflicting findings in the literature within a legal context. ^ In Experiment One, the manipulation of the normality of the defendant’s target behavior, designed to manipulate participants’ counterfactual thoughts about said behavior, did moderate the hindsight effect of outcome knowledge on mock jurors’ judgments of the foreseeability of that outcome as well as their negligence verdicts. Although I predicted that counterfactual thinking would increase, or exacerbate, the hindsight bias, as found by Roese and Olson (1996), my results provided some support for Robbenolt and Sobus’s (1997) finding that counterfactual thinking decreases the hindsight bias. Behavior normality did not moderate the hindsight effect of outcome knowledge in Experiment Two, nor did causal proximity in Experiment Three. ^ Additionally, my hypothesis that self-referencing may be an effective hindsight debiasing technique received little support across the three experiments. Although both the self-referencing instructions and self-report measure consistently decreased mock jurors’ likelihood of finding the defendant negligent, and self-referencing instructions decreased their foreseeability ratings in studies two and three, the self-referencing manipulation did not interact with outcome knowledge to moderate a hindsight bias effect on either foreseeability or negligence judgments. The consistent pattern of results across the three experiments, however, suggests that self-referencing may be an effective technique in reducing the likelihood of negligence verdicts.^

Intuition and its component parts in the heuristic processing of deception detection: Hunch, *evidence, and reliance on intuitive efficacy

Rated trust in intuitive efficacy (measured as trust, belief, use, accuracy and weighting of intuition) was investigated as a predictor of self-designated use of intuitive (hunch and hunch plus evidential belief) vs. deliberative (evidential belief and evidential belief plus hunch) deception detection judgments and actual accuracy. Twenty-nine student participants were filmed as they made true and deceptive statements about their everyday activities on a given evening (last Friday night), and college students (N=238) judged 20 (10=true, 10=deceptive) of these filmed statements as truthful or deceptive. Participants provided ratings of reliance on hunches vs. evidential belief, confidence in film judgments, intuitive efficacy, accuracy in deception detection, reliance on cues to deception, and experiences with intuition. Generalized estimated equation modeling using binary logistics demonstrated accuracy in identifying true vs. deceptive statements was predicted by film number, hunch-evidence ratings, weighting of intuition, and total cues cited. Weighting of intuition was predictive of accuracy across participants, with higher weighting predictive of higher accuracy in general. Participants who cited evidential belief plus hunch and moderate to high weighting incorrectly reversed their true vs. deceptive judgments. Accuracy for true statements was higher for hunches and hunch plus evidential belief, whereas accuracy for deceptive statements was higher for evidential belief Accuracy for participants who relied on evidential belief plus hunch was at chance. Subjective experiences underlying judgments differed by participant and type of film viewed (true vs. deceptive) and were predicted by hunch-evidence ratings, trust, use, intuitive accuracy, and total cues cited. Trust predicted increases in judging films to be true, whereas use and accuracy predicted increases in judging films as deceptive; none were predictive of accuracy. Increased number of cues cited predicted judgments of deception, whereas decreased number of cues cited predicted truth. The study concluded that participants have the capacity to self-define their judgments as subjectively vs. deliberately based, provide subjective assessments of the influence of intuitive vs. objective information on their judgments, and can apply this self-knowledge, through effective weighting of intuition vs. other types of information, in making accurate judgments of true and deceptive everyday statements.