The impact of *experience, industry characteristics, and individual differences on audit risk and the extent of testing decisions: An empirical investigation

The first part of the study examined the effect of industry risk changes on perceived audit risk at the financial statement level and whether these changes depended on individual differences such as experience and tolerance for ambiguity. ^ Forty-eight auditors from two offices of one of the “Big 5” CPA firms participated in this study. The ANOVA results supported the effect of industry risk in the assessment of audit risk at the financial statement level. Higher industry risk was associated with higher perceived audit risk. Tolerance for ambiguity was also significant in explaining the changes in the assessment of audit risk. Auditors with a high tolerance for ambiguity perceived lower audit risk than auditors with a low tolerance for ambiguity. Although ANOVA results did not find experience to be significant, a t-test for experience showed it to be marginally significant and inversely related to audit risk. ^ The second part of this study examined whether differences in perceived audit risk at the financial statement level altered the extent, nature or timing of the planned auditing procedures. The results of the MANOVA suggested an overall audit risk effect at the financial statement level. Perceived audit risk was significant in explaining the variation in the number of hours planned for the total cycle and the number of hours p1anned for the tests of balances and details. Perceived audit risk was not significant in determining the analytical review procedures planned, but assessed inherent risk at the cycle level was significant. The higher the inherent risk the more analytical procedures were planned. Perceived audit risk was not significant in explaining the timing of the procedures, but individual differences were significant. The results showed that experienced auditors and those with a high tolerance for ambiguity were less likely to postpone the performance of the interim procedures or the time at which the majority of audit work would be done. ^

Quality of experience evaluation of voice communication: an affect-based approach

Voice communication systems such as Voice-over IP (VoIP), Public Switched Telephone Networks, and Mobile Telephone Networks, are an integral means of human tele-interaction. These systems pose distinctive challenges due to their unique characteristics such as low volume, burstiness and stringent delay/loss requirements across heterogeneous underlying network technologies. Effective quality evaluation methodologies are important for system development and refinement, particularly by adopting user feedback based measurement. Presently, most of the evaluation models are system-centric (Quality of Service or QoS-based), which questioned us to explore a user-centric (Quality of Experience or QoE-based) approach as a step towards the human-centric paradigm of system design. We research an affect-based QoE evaluation framework which attempts to capture users' perception while they are engaged in voice communication. Our modular approach consists of feature extraction from multiple information sources including various affective cues and different classification procedures such as Support Vector Machines (SVM) and k-Nearest Neighbor (kNN). The experimental study is illustrated in depth with detailed analysis of results. The evidences collected provide the potential feasibility of our approach for QoE evaluation and suggest the consideration of human affective attributes in modeling user experience.

The Experience of “Bottoming”: Considerations for Identity and Learning

Bottoms—Gay men who prefer to be penetrated, sexually—are more stigmatized than other gay men, and may develop and experience identities differently than other gay, bisexual, or heterosexual men. This paper explores intrinsic dispositions and extrinsic motivations that may lead bottoms to perform and embody psychosocial and sexual identities in intimate, interpersonal, and social contexts.

A phenomenology of crack abuse

The aim of this dissertation is to identify, describe, and explain the common experiences defining the crack abuser's life-world. Its method is phenomenological. Using basic cybernetic premises, a neurophysiologically oriented phenomenological framework concerning the constitution of thoughts, memories, and perceptions is first written. The framework is designed to hypothetically represent the neuropathology of crack abuse within a perspective that prescinds and describes the constitution, flow, and interdependence of experience. After the framework is written, the dissertation outlines the neuro-psychopharmacology of crack abuse and delimits crack abusers as a specific group within the more general population of cocaine users. It then represents the neuropathology of crack abuse within its phenomenological framework and uses the first-person accounts of forty-two crack dependents to actualize a phenomenological sketch of the crack abuser's life-world. The ethnographies afford the possibility of writing a “thick” description of the crack abuser's daily life—one that communicates the substance, order, and subjective and cultural dimensions of the dependent's defining experiences. ^ The dissertation's goals are successfully realized. The framework written and the ethnographies recorded and transcribed, the dissertation is able to identify, describe, and to a certain extent explain some of the common experiences defining the crack abusers life-world. The dissertation concludes that the crack abuser's life-world is organized around three primary and four secondary experiences. His primary experiences include: (1) an almost complete, yet fleeting, satisfaction of the ego's innate insufficiency and sublime, erotic-like stimulation of its core, (2) a fundamental inclination and expansion of the uniquely oriented euphoria-dysphoria dynamic that vivifies and orients the flow of consciousness, and (3) a change in the ego's innate structure. His secondary experiences include: (a) a characteristic aiming of projects, actions, and conduct toward the procurement and consumption of crack, (b) a denigration in the hold of legitimations and institutionalizations on the thematic field, (c) a strict alignment and a contraction in the scope of logical types pointing to the salient experiences within the stock of knowledge, and (d) for some crack abusers, ontological insecurity, despair, and exhaustion. ^

The effects of cultural distance on student socialization and departure decisions

Organizational socialization theory and university student retention literature support the concept that social integration influences new recruits' level of satisfaction with the organization and their decision to remain. This three-phase study proposes and tests a Cultural Distance Model of student retention based on Tinto's (1975) Student Integration Model, Louis' (1980) Model of Newcomer Experience, and Kuh and Love's (2000) theory relating cultural distance to departure from the organization. ^ The main proposition tested in this study was that the greater the cultural distance, the greater the likelihood of early departure from the organization. Accordingly, it was inferred that new recruits entering the university culture experience some degree of social and psychological distance. The extent of the distance correspondingly influences satisfaction with the institution and intent to remain for subsequent years. ^ The model was tested through two freshman student surveys designed to examine the effects of cultural distance on non-Hispanics at a predominantly Hispanic, urban, public university. The first survey was administered eight weeks into their first Fall semester and the second at the end of their first year. Student retention was determined through their re-enrollment for the second Fall semester. Path analysis tested the viability of the hypothesis relating cultural distance to satisfaction and retention as suggested in the model. Logistic regression tested the model's predictive power. ^ Correlations among variables were significant, accounting for 54% of variance in students' decisions to return for the second year with 96% prediction accuracy. Initial feelings of high cultural distance were related to increased dissatisfaction with social interactions and institutional choice at the end of the first year and students' intention not to re-enroll. Path analysis results supported the view that the construct of culture distance incorporates both social and psychological distance, and is composed of beliefs of institutional fit with one's cultural expectations, individual comfort with the fit, and the consequent sense of “belonging” or identifying with the institution. ^

Against all odds: Success stories of Latino students who survived the educational pipeline

The purpose of this interview study was to explore the experiences of Latino students, from their perspectives, as they journeyed through the educational pipeline, particularly the part focusing on the transfer experience from a 2-year college to a 4-year institution. This was accomplished by conducting in-depth interviews with 17 self-identified Latino men and women. All of the participants had attended Florida International University for at least 1 semester and had transferred from Miami Dade College. The participants varied in age, generational status, and cultural identity.^ The participants were asked to reflect on the external and internal influences that lead them to the 4-year institution. Tinto's (1993) model of student departure theory provided the theoretical framework for data collection and analysis. Based on the coding of the interviews, numerous themes emerged, including the role of the family, the impact of early education, the experiences of being Latino in Miami, the decisions to choose a college, the experience at the 2-year institution, the experience with the transfer process, and the obstacles and strategies the participants used for overcoming obstacles. These themes were furthered developed to determine which influences were most important for a successful journey through the educational pipeline. ^ The study found that viewing the pipeline via the students' perspectives juxtaposed with Tinto's (1993) model of student departure gave greater insight into the experiences of a population of students who have been underrepresented in higher education. The findings of this case study indicate that the transfer process for Latinos attending a Hispanic Serving Institution such as Florida International University, situated in a majority-minority city, is complex, with participants having to rely on peers and significant others for pertinent information and support. Several factors, including the importance of positive support networks and increased confidence nurtured by the 2-year institution, influenced the students' transfer to a 4-year institution. For professionals in the field, the findings of this study may lead to a broader understanding of the experiences of Latino students in the pipeline and, more importantly, assist college administrators and faculty in successfully guiding a population through a 4-year institution who first came via a 2-year institution. ^

Toward an understanding of how individuals overcome challenges to development: A phenomenological study of an inner -city student's attitude toward academic orientation and life

The purpose of this qualitative case study was to gain an understanding of the phenomenon of academic orientation by seeking the insights into an inner-city Haitian-American middle school student's attitudes and world view toward education and life. A phenomenological approach was used in order to explore the way in which Cindy, a minority student, gives meaning to her lived-experiences in terms of her desire to meet academic expectations and her ability to overcome social adversity and/or other risk factors.^ The study attempted to answer the following two research questions: (1) What provides the focus for Cindy's (the subject's) approach to her school work and/or life? (2) What are the processes that give meaning and direction to academic orientation and life for Cindy? In-depth interviewing was the primary method of data collection. In addition, journal and sketchbook entries and school district records were used and classroom observations made.^ The nature of the study to understand lived-experience facilitated the use of the case study method and a phenomenological method of description. Data analysis was conducted by means of an adapted form of the constant comparative approach. Patterns in the data which emerged were coded and categorized according to underlying generative themes. Phenomenological reflection and analysis were used to grasp the experiential structures of Cindy's experience. The following textural themes were identified and confirmed to be essential themes to Cindy's experience: personal challenge to do her best, personal challenge to want to learn, having a sense of determination, being able to think for self, having a disposition to like self, achieving self-respect through performance, seeing a need to help others, being intrinsically motivated, being an independent learner, attending more to academic pressure and less to peer pressure, having motivational catalysts in her life, learning and support opportunities, and having a self-culture. Using Mahrer's humanistic theory of experiencing, Cindy's development was interpreted in terms of her progression through a sequence of developmental plateaus: externalized self, internalized self, and integrating and actualizing self.^ The findings of this study were that Cindy's desire to meet academic expectations is guided by a meaning construction internal frame of reference. High expectations of self in conjunction with other protective factors found in Cindy's home and school environments were also found to be linked to her educational resilience and success. Cindy's lived-experiences were also found to be related to Mahrer's theory of human development. In addition, it was concluded that "minority" students do not all fit into social categories and labels. ^

The relationship between the teacher's experience, the teacher's college major, and the teacher's level of education in predicting classroom attitudes in high school science students

A review of the literature reveals few research has attempted to demonstrate if a relationship exists between the type of teacher training a science teacher has received and the perceived attitudes of his/her students. Considering that a great deal of time and energy has been devoted by university colleges, school districts, and educators towards refining the teacher education process, it would be more efficient for all parties involved, if research were available that could discern if certain pathways in achieving that education, would promote the tendency towards certain teacher behaviors occurring in the classroom, while other pathways would lead towards different behaviors. Some of the teacher preparation factors examined in this study include the college major chosen by the science teacher, the highest degree earned, the number of years of teaching experience, the type of science course taught, and the grade level taught by the teacher. This study examined how the various factors mentioned, could influence the behaviors which are characteristic of the teacher, and how these behaviors could be reflective in the classroom environment experienced by the students. The instrument used in the study was the Classroom Environment Scale (CES), Real Form. The measured classroom environment was broken down into three separate dimensions, with three components within each dimension in the CES. Multiple Regression statistical analyses examined how components of the teachers' education influenced the perceived dimensions of the classroom environment from the students. The study occurred in Miami-Dade County Florida, with a predominantly urban high school student population. There were 40 secondary science teachers involved, each with an average of 30 students. The total number of students sampled in the study was 1200. The teachers who participated in the study taught the entire range of secondary science courses offered at this large school district. All teachers were selected by the researcher so that a balance would occur in the sample between teachers who were education major versus science major. Additionally, the researcher selected teachers so that a balance occurred in regards to the different levels of college degrees earned among those involved in the study. Several research questions sought to determine if there was significant difference between the type of the educational background obtained by secondary science teachers and the students' perception of the classroom environment. Other research questions sought to determine if there were significant differences in the students' perceptions of the classroom environment for secondary science teachers who taught biological content, or non-biological content sciences. An additional research question sought to evaluate if the grade level taught would affect the students' perception of the classroom environment. Analysis of the multiple regression were run for each of four scores from the CES, Real Form. For score 1, involvement of students, the results showed that teachers with the highest number of years of experience, with masters or masters plus degrees, who were education majors, and who taught twelfth grade students, had greater amounts of students being attentive and interested in class activities, participating in discussions, and doing additional work on their own, as compared with teachers who had lower experience, a bachelors degree, were science majors, and who taught a grade lower than twelfth. For score 2, task orientation, which emphasized completing the required activities and staying on-task, the results showed that teachers with the highest and intermediate experience, a science major, and with the highest college degree, showed higher scores as compared with the teachers indicating lower experiences, education major and a bachelors degree. For Score 3, competition, which indicated how difficult it was to achieve high grades in the class, the results showed that teachers who taught non-biology content subjects had the greatest effect on the regression. Teachers with a masters degree, low levels of experience, and who taught twelfth grade students were also factored into the regression equation. For Score 4, innovation, which indicated the extent in which the teachers used new and innovative techniques to encourage diverse and creative thinking included teachers with an education major as the first entry into the regression equation. Teachers with the least experience (0 to 3 years), and teachers who taught twelfth and eleventh grade students were also included into the regression equation.

General and special education teachers' knowledge of and attitudes toward students with HIV/AIDS

AIDS education is mandated in schools throughout the United States to educate students about the disease. Teachers are expected to assume the major role of disseminating this information; therefore it is reasonable to question how knowledgeable teachers are about HIV/AIDS and where their information is coming from. This study explored the knowledge and attitudes of general and special education teachers toward students with HIV/AIDS and investigated whether a relationship between knowledge and attitudes existed. Information was collected using the AIDS Knowledge and Attitude Survey (AKAS). The sample was limited to certified teachers resulting in 318 participants.^ Research questions were analyzed using descriptive statistics, frequencies, t-tests, one-way analysis of variance (ANOVA), Scheffe post hoc analysis, and Pearson Product-Moment Correlation. Results indicated that general and special education teachers did not have complete knowledge about HIV/AIDS. Participants were knowledgeable regarding modes of transmission which may be the area of greatest concern for teachers, however, deficiencies were present within teachers' knowledge of general statements and facts and pathology. Among the ten demographic variables analyzed, six (gender, race/ethnicity, level of education, certification, instructional level taught, and classroom AIDS instruction) contained statistical significance.^ Analysis of attitudes indicated that general and special education teachers' overall attitudes toward students with HIV/AIDS were generally positive within clusters of Instruction and Fear, but not within Sensitivity and Communication. Among the ten demographic variables used for analysis only three (age, graduate enrollment status, and classroom AIDS instruction) produced statistical significance. Results found statistically significant relationships between Total Knowledge, all knowledge subtests, Fear, and Overall Attitudes. Statistical significance was also located on Total Knowledge, Pathology and Transmission knowledge subtests, and Sensitivity, as well as between Pathology and Instruction, and General Statements and Facts and Communication.^ The only variable determined to have statistical significance on both knowledge and attitudes was classroom AIDS instruction. Participants with previous AIDS instruction showed greater knowledge and possessed more positive attitudes. A review of previous research indicated training to be effective in increasing knowledge and fostering more favorable behavior toward persons with AIDS. Therefore, this study finds AIDS training to be beneficial for all teachers and is recommended during preservice education or through inservices for teachers already in the field. ^

Effect of an inservice on the teachers' knowledge of general school law, Section 504, and the Meta Consent Decree

It is generally assumed by educators that inservice training will make a significant difference in teacher knowledge of topics related to education. This investigation addressed that assumption by examining the effects of various factors, e.g., amount and timing of inservice training, upon teacher knowledge of educational law. Of special interest was teacher knowledge of the law as it pertained to ethnic and other characteristics of students in urban school settings. This study was deliberately designed to determine which factors should be later investigated in a more deterministic form, e.g., an experimental design.^ The investigation built upon that of Ogletree (1985), Osborne (1996) and others who focused on the importance of teacher development as a method to enhance professional abilities. The main question addressed in this study was, "How knowledgeable are teachers of school law, especially with regard to general school law, the Meta Consent Decree and Section 504 of the Rehabilitation Act of 1973."^ The study participants (N = 302) were from the Dade County School System, the fourth largest in the U.S. The survey design (approved by the System), specified participants from all levels and types of schools and geographic representations. A survey instrument was created, pilot tested, revised and approved for use by the district official representatives. After administration of the instrument, the resultant data was treated by several appropriate tests, e.g., multivariate analysis of variance (ANOVA).^ Several findings emerged from the analysis of the data: in general, teachers did not have sufficient knowledge of school law; factors, such as amount and level of education, and status and position were positively correlated with increased knowledge; factors such as years of experience, gender, race and ethnicity were not correlated with higher levels of knowledge. The most significant, however, was that when teachers had participated in several inservice training experiences, typically workshops, and, when combined with other factors noted above, their knowledge of school law was significantly higher. Specific recommendations for future studies were made. ^

Sexual harassment of Miami-Dade County Public School students by school personnel

The purpose of this research was to assess the type and extent of sexual harassment of Miami-Dade County Public School (M-DCPS) students by school employees. In addition, the school system's existing procedures for handling such harassment were investigated, including students' awareness of and willingness to follow such procedures.^ Over 500 seniors from fourteen high schools around the county completed surveys which asked them to indicate whether or not they had received training on the topic of sexual harassment, whether or not they were aware of their school's policy on sexual harassment, whether or not they would feel comfortable reporting an incident of sexual harassment, whether or not they had experienced various forms of sexual harassment, and if they had been harassed, whether or not they reported the incident to a school official.^ Results indicated that sexual harassment of M-DCPS students by school employees is widespread, and the procedures that are currently in place to deal with this harassment are ineffective. Sixty-eight percent (68%) of the sample population indicated that a school employee had sexually harassed them; however, only four percent (4%) reported the incident to a school official. Responses indicated that this discrepancy exists because few students have received any training, few are aware of their schools' policies, and few are comfortable with the existing reporting procedures. ^

An investigation into factors that influence the sense of competence of six high school girls

The purpose of this study was to explore the influence of environment, behavior, capabilities, beliefs and values, and identity, based on Dilts' (1990) levels of cognitive alignment, on the cognitive construct of sense of competence and related constructs of self-efficacy, motivation, expectations, and goal-setting among adolescent girls. An individual who is aligned is free from conflict among the interaction of these levels. In addition, academic achievement, adolescent culture, parental involvement, and school environment were four of several issues in the lives of adolescent girls examined to explore how these issues might interact with the levels of alignment and sense of competence.^ A case study approach used in-depth interviews with six female seniors from private single-sex and mixed-sex high schools organized around the levels of alignment and school environment. Response patterns were analyzed to determine each girl's varying evidence of alignment or freedom from conflict within her environment.^ The findings indicated that none of the girls were able to meet the conditions for alignment in Dilts' model or a sense of competence. School environment, parental involvement, and adolescent culture were important factors influencing the extent to which conflict was experienced by each girl. The girls with domain-specific successes developed strategies that concentrated their efforts in the domains in which they could demonstrate their best abilities. The results contribute to current theory and research on adolescent girls: and have value for practitioners working with adolescent girls in developing strategies to improve their self-efficacy, motivation, expectations, goal-setting, and overall sense of competence. ^

Education, earnings, and rates of return: The case of Taiwan

Educational planners and economists have long recognized the importance of education as a form of productive investment in both advanced countries and developing countries. In the case of Taiwan, along with impressive economic growth, there was an even faster rate of growth of the government's investment in education. This leads some to question whether education has any role in economic development. ^ The purpose of this study is to provide a broad overview of the role of education, in terms of private rates of return to education, in Taiwan. In the process, a variety of hypotheses about human capital theory are examined and an empirical study of Taiwan's earnings functions are tested to show that education can be an important instrument to increase private rate of return, even under conditions of scarcity of natural and physical resources. Data was collected using the Manpower Survey and Manpower Utilization Survey, conducted by the government. Research questions were analyzed using descriptive statistics, frequencies, and regression analysis. ^ Results indicated that the Manpower Development Plans have been the decisive influence in allowing Taiwan to develop its human resources and achieve success in meeting the needs of Taiwan's economy. The structure of age-earnings profiles showed a strong relationship between earnings and education, and the profiles that successively shift upward are associated with higher levels of education. In the cross-sectional results of the rate of return in 1997, each additional year of schooling leads to a 6.2% increase in income. As to the private rates of return to different levels of education, the results found that the private rates of return are 2.88%, 4.85% and 10.05% for primary, secondary and higher education respectively. In an intertemporal comparison for 1980, 1985, 1990 and 1997, the results showed no significant trend except the private rates of return for primary education have been falling from 3.9% to 2.88%. ^ On the basis of this study, for individual student or family in Taiwan, there is likely to be a strong demand for education, particularly at the higher level. Therefore, a well-developed higher educational level becomes essential and the content of curriculum in higher education becomes another crucial question facing planners in Taiwan if they are going to use education as a means to foster economic development. ^

The democratization of higher education in Jamaica: The role of the University of the West Indies

The University of the West Indies (UWI), established in the British colony of Jamaica in 1948, was mandated to serve the “brightest and the best” of the British colonies. Unfortunately, the austerity of Jamaica's economy has not helped to augment an “open door” access to higher education, and UWI is often criticized for not implementing policies to sustain the democratization of higher education; it is accused of functioning as an elitist institution. ^ The purpose of this qualitative study was to determine whether UWI functions democratically as an institution to influence the equity of higher education in Jamaica. A review of the literature reveals many interpretations of the democratization of higher education. Three of Spaulding and Kargodorian's four criteria were utilized to analyze this research. They were (1) equality of access to higher education, (2) equality of participation within the institution of higher education, and (3) equality of educational results. Multiple sources of written data augmented by interviews in Jamaica and Miami were utilized. ^ The analysis revealed that UWI functions in a collaborative relationship with Jamaica's Centralized Educational System as well as with the country's political, economic, and social realms to impact the democratization of higher education. Documentation suggests that, although strong traditional influences continue to exist, UWI has deviated from its original mandate and instead, flexible admittance policies and diversification of expanded programs have contributed to greater accessibility. ^ Despite UWI's reports of improvements which have contributed to more access, UNESCO and some interviewees have not been impressed. A World Bank report on enrollment ratio at the university level in English speaking Caribbean countries reflects less than one percent of the age cohort. The Jamaicans interviewed, especially those from the lower class, felt that their democratic right to receive higher education was not met. UNESCO regards UWI's efforts as just putting a “dent” in the problem. ^ Recommendations include continuing efforts towards developing curricula more relevant to the Jamaican society, increasing distance education in order to ease UWI's load, expanding financial partnerships with private sectors, and extending research in collaboration with large local and foreign private companies. ^