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 Cote 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.

O olhar das instituições de previdência sobre a casa e a cidade: promoção, financiamento e avaliação de imóveis

The investments of Caixas and Institutos de Aposentadoria e Pensões (CAP and IAP) in homes of Natal, between the decades of 1930-60, helped to boost up the local real estate market in consolidation at the time. Inserted in the first national policy on social housing in the country, these operations have demanded the creation of a wide qualified organizational structure, which would be from the "Central Offices" of Rio de Janeiro to the decentralized units of the federal states. The professionals linked to the Local Agencies have developed, on this matter, from activities related to the design and construction of residential complexes, to the daily study of financing proposals in isolated units. As from these studies, the evaluation of shelters was essential to the effectiveness of the policy, resulting in the production of data on the market value of the properties by observing and issuing judgments upon the living quarters of different social groups. Given these considerations, the aim here is to contribute to the understanding on how to operate these real estate actions in the legitimization of boundaries about the urban space and dwellings available to workers in Natal. Therefore, the views of the city and constructions expressed by the evaluating engineers in their technical reports have been taken as the focus. Being the main primary sources of work, these reports are part of the edifices process of CAP/IAP regarding Natal, whose content is systematized in the database "Enterprises", the HCUrb Research Group. In addition, there were used local newspapers at the time and interviews with professionals as complementary sources. It was found that, in general, the evaluations have configured – in a more everyday dimension of bureaucratic routines - a vehicle, among others, circulating ideas about "home" within the social security institutions, being imbued with assumptions historically constructed about the "modern habitat". Filled in loco, the reports expose the clash between modernizing ideals in vogue and clear limitations in the city scenario at the time. Fragmented images of the town are given to read through the labels assigned to the evaluated sites – these being coated of certain "scientific" character - which both legitimated and contributed to the dynamics of appreciation/depreciation of the soil and to the socio-spatial differentiation. Contradictions were evident in the endorsement given by the technicians when financing of admittedly precarious homes for insured disadvantaged categories at the local level - such as industrial workers - while strict regulations were imposed to new construction, designed, above all, to better paid categories. By identifying raters engineers as urban agents, members of a technical-focused operating system for safety and efficiency in the real estate investments of those authorities corporatist, it is desired the usefulness of further studies on these characters, their training, professional activity and participation in the construction of discourses and practices of intervention about the city and its buildings, discussing individual and grouped interests that were left behind.

Fitting model-based psychometric functions to simultaneity and temporal-order judgment data: MATLAB and R routines

Research on temporal-order perception uses temporal-order judgment (TOJ) tasks or synchrony judgment (SJ) tasks in their binary SJ2 or ternary SJ3 variants. In all cases, two stimuli are presented with some temporal delay, and observers judge the order of presentation. Arbitrary psychometric functions are typically fitted to obtain performance measures such as sensitivity or the point of subjective simultaneity, but the parameters of these functions are uninterpretable. We describe routines in MATLAB and R that fit model-based functions whose parameters are interpretable in terms of the processes underlying temporal-order and simultaneity judgments and responses. These functions arise from an independent-channels model assuming arrival latencies with exponential distributions and a trichotomous decision space. Different routines fit data separately for SJ2, SJ3, and TOJ tasks, jointly for any two tasks, or also jointly for the three tasks (for common cases in which two or even the three tasks were used with the same stimuli and participants). Additional routines provide bootstrap p-values and confidence intervals for estimated parameters. A further routine is included that obtains performance measures from the fitted functions. An R package for Windows and source code of the MATLAB and R routines are available as Supplementary Files.

On the discrepant results in synchrony judgment and temporal-order judgment tasks: a quantitative model.

Research on the perception of temporal order uses either temporal-order judgment (TOJ) tasks or synchrony judgment (SJ) tasks, in both of which two stimuli are presented with some temporal delay and observers must judge the order of presentation. Results generally differ across tasks, raising concerns about whether they measure the same processes. We present a model including sensory and decisional parameters that places these tasks in a common framework that allows studying their implications on observed performance. TOJ tasks imply specific decisional components that explain the discrepancy of results obtained with TOJ and SJ tasks. The model is also tested against published data on audiovisual temporal-order judgments, and the fit is satisfactory, although model parameters are more accurately estimated with SJ tasks. Measures of latent point of subjective simultaneity and latent sensitivity are defined that are invariant across tasks by isolating the sensory parameters governing observed performance, whereas decisional parameters vary across tasks and account for observed differences across them. Our analyses concur with other evidence advising against the use of TOJ tasks in research on perception of temporal order.

Design concept evaluation based on rough number and information entropy theory

Concept evaluation at the early phase of product development plays a crucial role in new product development. It determines the direction of the subsequent design activities. However, the evaluation information at this stage mainly comes from experts' judgments, which is subjective and imprecise. How to manage the subjectivity to reduce the evaluation bias is a big challenge in design concept evaluation. This paper proposes a comprehensive evaluation method which combines information entropy theory and rough number. Rough number is first presented to aggregate individual judgments and priorities and to manipulate the vagueness under a group decision-making environment. A rough number based information entropy method is proposed to determine the relative weights of evaluation criteria. The composite performance values based on rough number are then calculated to rank the candidate design concepts. The results from a practical case study on the concept evaluation of an industrial robot design show that the integrated evaluation model can effectively strengthen the objectivity across the decision-making processes.

Stimulus Integration and Parsing in the Primate Auditory Midbrain

Integrating information from multiple sources is a crucial function of the brain. Examples of such integration include multiple stimuli of different modalties, such as visual and auditory, multiple stimuli of the same modality, such as auditory and auditory, and integrating stimuli from the sensory organs (i.e. ears) with stimuli delivered from brain-machine interfaces.

The overall aim of this body of work is to empirically examine stimulus integration in these three domains to inform our broader understanding of how and when the brain combines information from multiple sources.

First, I examine visually-guided auditory, a problem with implications for the general problem in learning of how the brain determines what lesson to learn (and what lessons not to learn). For example, sound localization is a behavior that is partially learned with the aid of vision. This process requires correctly matching a visual location to that of a sound. This is an intrinsically circular problem when sound location is itself uncertain and the visual scene is rife with possible visual matches. Here, we develop a simple paradigm using visual guidance of sound localization to gain insight into how the brain confronts this type of circularity. We tested two competing hypotheses. 1: The brain guides sound location learning based on the synchrony or simultaneity of auditory-visual stimuli, potentially involving a Hebbian associative mechanism. 2: The brain uses a ‘guess and check’ heuristic in which visual feedback that is obtained after an eye movement to a sound alters future performance, perhaps by recruiting the brain’s reward-related circuitry. We assessed the effects of exposure to visual stimuli spatially mismatched from sounds on performance of an interleaved auditory-only saccade task. We found that when humans and monkeys were provided the visual stimulus asynchronously with the sound but as feedback to an auditory-guided saccade, they shifted their subsequent auditory-only performance toward the direction of the visual cue by 1.3-1.7 degrees, or 22-28% of the original 6 degree visual-auditory mismatch. In contrast when the visual stimulus was presented synchronously with the sound but extinguished too quickly to provide this feedback, there was little change in subsequent auditory-only performance. Our results suggest that the outcome of our own actions is vital to localizing sounds correctly. Contrary to previous expectations, visual calibration of auditory space does not appear to require visual-auditory associations based on synchrony/simultaneity.

My next line of research examines how electrical stimulation of the inferior colliculus influences perception of sounds in a nonhuman primate. The central nucleus of the inferior colliculus is the major ascending relay of auditory information before it reaches the forebrain, and thus an ideal target for understanding low-level information processing prior to the forebrain, as almost all auditory signals pass through the central nucleus of the inferior colliculus before reaching the forebrain. Thus, the inferior colliculus is the ideal structure to examine to understand the format of the inputs into the forebrain and, by extension, the processing of auditory scenes that occurs in the brainstem. Therefore, the inferior colliculus was an attractive target for understanding stimulus integration in the ascending auditory pathway.

Moreover, understanding the relationship between the auditory selectivity of neurons and their contribution to perception is critical to the design of effective auditory brain prosthetics. These prosthetics seek to mimic natural activity patterns to achieve desired perceptual outcomes. We measured the contribution of inferior colliculus (IC) sites to perception using combined recording and electrical stimulation. Monkeys performed a frequency-based discrimination task, reporting whether a probe sound was higher or lower in frequency than a reference sound. Stimulation pulses were paired with the probe sound on 50% of trials (0.5-80 µA, 100-300 Hz, n=172 IC locations in 3 rhesus monkeys). Electrical stimulation tended to bias the animals’ judgments in a fashion that was coarsely but significantly correlated with the best frequency of the stimulation site in comparison to the reference frequency employed in the task. Although there was considerable variability in the effects of stimulation (including impairments in performance and shifts in performance away from the direction predicted based on the site’s response properties), the results indicate that stimulation of the IC can evoke percepts correlated with the frequency tuning properties of the IC. Consistent with the implications of recent human studies, the main avenue for improvement for the auditory midbrain implant suggested by our findings is to increase the number and spatial extent of electrodes, to increase the size of the region that can be electrically activated and provide a greater range of evoked percepts.

My next line of research employs a frequency-tagging approach to examine the extent to which multiple sound sources are combined (or segregated) in the nonhuman primate inferior colliculus. In the single-sound case, most inferior colliculus neurons respond and entrain to sounds in a very broad region of space, and many are entirely spatially insensitive, so it is unknown how the neurons will respond to a situation with more than one sound. I use multiple AM stimuli of different frequencies, which the inferior colliculus represents using a spike timing code. This allows me to measure spike timing in the inferior colliculus to determine which sound source is responsible for neural activity in an auditory scene containing multiple sounds. Using this approach, I find that the same neurons that are tuned to broad regions of space in the single sound condition become dramatically more selective in the dual sound condition, preferentially entraining spikes to stimuli from a smaller region of space. I will examine the possibility that there may be a conceptual linkage between this finding and the finding of receptive field shifts in the visual system.

In chapter 5, I will comment on these findings more generally, compare them to existing theoretical models, and discuss what these results tell us about processing in the central nervous system in a multi-stimulus situation. My results suggest that the brain is flexible in its processing and can adapt its integration schema to fit the available cues and the demands of the task.

Contributions Of the Human Medial Prefrontal Cortex To Associative Recognition Memory: Evidence From Functional Neuroimaging

Neuroimaging studies of episodic memory, or memory of events from our personal past, have predominantly focused their attention on medial temporal lobe (MTL). There is growing acknowledgement however, from the cognitive neuroscience of memory literature, that regions outside the MTL can support episodic memory processes. The medial prefrontal cortex is one such region garnering increasing interest from researchers. Using behavioral and functional magnetic resonance imaging measures, over two studies, this thesis provides evidence of a mnemonic role of the medial PFC. In the first study, participants were scanned while judging the extent to which they agreed or disagreed with the sociopolitical views of unfamiliar individuals. Behavioral tests of associative recognition revealed that participants remembered with high confidence viewpoints previously linked with judgments of strong agreement/disagreement. Neurally, the medial PFC mediated the interaction between high-confidence associative recognition memory and beliefs associated with strong agree/disagree judgments. In an effort to generalize this finding to well-established associative information, in the second study, we investigated associative recognition memory for real-world concepts. Object-scene pairs congruent or incongruent with a preexisting schema were presented to participants in a cued-recall paradigm. Behavioral tests of conceptual and perceptual recognition revealed memory enhancements arising from strong resonance between presented pairs and preexisting schemas. Neurally, the medial PFC tracked increases in visual recall of schema-congruent pairs whereas the MTL tracked increases in visual recall of schema-incongruent pairs. Additionally, ventral areas of the medial PFC tracked conceptual components of visual recall specifically for schema-congruent pairs. These findings are consistent with a recent theoretical proposal of medial PFC contributions to memory for schema-related content. Collectively, these studies provide evidence of a role for the medial PFC in associative recognition memory persisting for associative information deployed in our daily social interactions and for those associations formed over multiple learning episodes. Additionally, this set of findings advance our understanding of the cognitive contributions of the medial PFC beyond its canonical role in processes underlying social cognition.

Determinants and Implications of Self-perceived Authenticity: Beliefs About Authenticity and Reactions to Behavioral Incongruence

Although many perspectives suggest that authenticity is important for well-being, people do not always have direct access to the psychological processes that produce their behaviors and, thus, are not able to judge whether they are behaving consistently with their personality, attitudes, values, motives, and goals. Even so, people experience subjective feelings of authenticity and inauthenticity, raising the question of factors that influence people’s judgments of whether they are being authentic. The present studies used descriptive, correlational, experimental, and experience sampling designs to examine possible influences on self-judgments of authenticity, including the congruence between people’s behavior and inner dispositions, the positivity of the behavior, their personal beliefs about authenticity, features of the interaction, and trait authenticity. Studies 1A and 1B examined the role of people’s beliefs about authenticity in self-judgments of authenticity. Studies 2A and 2B investigated the criteria that people use to judge their behavior as authentic versus inauthentic and challenged those criteria to see whether self-perceived authenticity was affected. And, Study 3 used an experience sampling design to study people’s experiences of state authenticity in daily life. Together the studies offer insights into the determinants of self-perceived authenticity and show that many factors that influence people’s feelings of authenticity are peripheral, if not irrelevant, to actual authenticity.

Annotated record of the detailed examination of Mn deposits on the coral banks of the continental shelf in the south-western coastal area of the Gulf of Mexico off Texas

During U.S. Department of Interior, Bureau of Land Management (BLM) public hearings held in 1973, 1974 and 1975 prior to Texas Outer Continental Shelf (OCS) oil and gas lease sales, concern was expressed by the National Marine Fisheries Service, scientists from Texas A&M and the University of Texas and private citizens over the possible environmental impact of oil and gas drilling and production operations on coral reefs and fishing banks in or adjacent to lease blocks to be sold. As a result, certain restrictive regulations concerning drilling operations in the vicinity of the well documented coral reefs and biostromal communities at the East and West Flower Gardens were established by BLM, and Signal Oil Company was required to provide a biological and geological baseline study of the less well known Stetson Bank before a drilling permit could be issued. Considering the almost total lack of knowledge of the geology and biotic communities associated with the South Texas OCS banks lying in or near lease blocks to be offered for sale in 1975, BLM contracted with Texas A&M University to provide the biological and geological baseline information required to facilitate judgments as to the extent and nature of restrictive regulations on drilling near these banks which might be required to insure their protection. In pursuit of this, scientists from Texas A&M University were to direct their attention toward assessments of ground fish populations, unique biological and geological features, substratum type and distribution, and the biotic and geologic relationships between these banks and those farther north.

Speed and Accuracy of People's Trustworthiness Judgment across Cultures

Previous research on person perception has shown that people form first impressions with remarkable speed and accuracy, but relatively little is known about the speed and accuracy of trustworthiness judgments across cultures. The present research examined these by asking Chinese and Canadians to infer trustworthiness from faces of criminals and non-criminals from different cultural backgrounds across two domains (i.e., financial crime in Study 1 and violent crime in Study 2). Across both studies, we found that when participants were given time and opportunity, Chinese tended to take a longer time than Canadians to make trustworthiness judgments (although this difference did not reach statistical significance in Study 2). In Study 1, we found that perceivers from both cultures were accurate at judging European North Americans (ENA) corporate criminals as less trustworthy than ENA non-criminal executives, although they did not differentiate Asian corporate criminals from Asian non-criminal executives. In Study 2, we found that perceivers from both cultures were accurate at judging both Asian and ENA violent criminals as less trustworthy than Asian and ENA non-criminals. Chinese were also accurate at rating Middle Eastern violent criminals as less trustworthy than Middle Eastern non-criminals, but Canadians did not differentiate them in terms of their trustworthiness ratings. In terms of their crime likelihood ratings, however, both Chinese and Canadians accurately rated all the criminals as more likely to commit violent crimes than the non-criminals, regardless of the targets’ ethnicities. Finally, we discussed some of the practical implications of our findings on detection of deception, as well as how providing a context for trustworthiness judgments might have played an important role in people’s judgmental accuracy.

Assessment of the EEE-4 oral test: a discourse analysis based on complex networks.

With the development of information technology, the theory and methodology of complex network has been introduced to the language research, which transforms the system of language in a complex networks composed of nodes and edges for the quantitative analysis about the language structure. The development of dependency grammar provides theoretical support for the construction of a treebank corpus, making possible a statistic analysis of complex networks. This paper introduces the theory and methodology of the complex network and builds dependency syntactic networks based on the treebank of speeches from the EEE-4 oral test. According to the analysis of the overall characteristics of the networks, including the number of edges, the number of the nodes, the average degree, the average path length, the network centrality and the degree distribution, it aims to find in the networks potential difference and similarity between various grades of speaking performance. Through clustering analysis, this research intends to prove the network parameters’ discriminating feature and provide potential reference for scoring speaking performance.

Item and task difficulty in a B2 reading examination: perceptions of test-takers and CEFR alignment experts compared with psychometric measurements

The article presents a study of a CEFR B2-level reading subtest that is part of the Slovenian national secondary school leaving examination in English as a foreign language, and compares the test-taker actual performance (objective difficulty) with the test-taker and expert perceptions of item difficulty (subjective difficulty). The study also analyses the test-takers’ comments on item difficulty obtained from a while-reading questionnaire. The results are discussed in the framework of the existing research in the fields of (the assessment of) reading comprehension, and are addressed with regard to their implications for item-writing, FL teaching and curriculum development.

Den goda viljan och framtida lönsamhet : En studie om nedskrivning av goodwill är en ledande indikator på framtida minskad lönsamhet i svenska och finska börsnoterade bolag

Bakgrund: Goodwill är en omdebatterad immateriell tillgångspost. En nedskrivning ska enligt redovisningsstandarden IAS 36 baseras på bolagens framtida ekonomiska utveckling. Därmed kan en nedskrivning vara en indikation på hur bolagets ekonomiska framtid kommer att gestalta sig. Tidigare forskning visar att bolagsledningens subjektiva bedömningar kan leda till att nedskrivningens relevans kan ifrågasättas. Syfte: Enligt IFRS 3 och IAS 36 ska goodwill värderas till det framtida uppskattade värde som tillgången ska generera. Grundtanken med standarderna är att öka tillförlitligheten och relevansen för att bättre återspegla bolagens ekonomi i de finansiella rapporterna. Utifrån grundtanken bör en nedskrivning av goodwill vara en ledande indikator på framtida minskad lönsamhet. Vi avser därmed att undersöka om det finns ett samband mellan nedskrivning av goodwill och minskad framtida lönsamhet i svenska och finska börsnoterade bolag samt om det finns en skillnad mellan länderna när det gäller sambandet. Metod: Uppsatsen är baserad på en kvantitativ metod med en deduktiv ansats där sekundärdata hämtats från databas samt årsredovisningar. Informationen har samlats in för att därefter testas med regressionsanalyser. Slutsats: Studien kan inte styrka att standarden ger en bättre återspegling av bolagens ekonomi i de finansiella rapporterna. Resultatet visar att hanteringen av goodwill kan ske utifrån ett opportunistiskt beteende då nedskrivningen kan vara baserad på en redan realiserad försämring av goodwill istället för att vara baserad på framtida bedömningar. Resultatet antyder att tillsynen inte är harmoniserad inom EU, då det finns en signifikant skillnad mellan Sverige och Finland två år efter nedskrivningen. Studiens resultat kan användas till att ifrågasätta gällande standardens utformning.