Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar

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1 0066 TTEEMMUUZZ PPAAZZAARRTTEESSİ İİ SSAAYYI II: : Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1

2 İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 2

3 İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 3

4 Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ MİLLETLERARASI ANDLAŞMALAR 2009/15104 Türkiye Cumhuriyeti Hükümeti ile Küba Cumhuriyeti Hükümeti Arasında İmzalanan Eğitim, Bilim, Kültür ve Sanat, Basın-Yayın, Gençlik ve Spor Hakkında İşbirliği Programı nın Onaylanmasına Dair Karar 2009/15105 Türkiye Cumhuriyeti Hükümeti ile Ukrayna Bakanlar Kurulu Arasında İmzalanan Demiryolu Taşımacılığı Alanında İşbirliği Anlaşması nın Onaylanmasına Dair Karar 2009/15116 Türkiye Cumhuriyeti Hükümeti ve Slovak Cumhuriyeti Hükümeti Arasında İmzalanan Ekonomik İşbirliği Anlaşması nın Onaylanmasına Dair Karar YÖNETMELİKLER Ankara Üniversitesi Beyin Araştırmaları ve Uygulama Merkezi Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Erciyes Üniversitesi Hukuk Fakültesi Eğitim-Öğretim Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Rize Üniversitesi Tıp Fakültesi Eğitim-Öğretim ve Sınav Yönetmeliği Yabancı Kitap Ve Süreli Yayınlar Behavioral Research in Accounting Volume 21, Issue 1, The Effect of Documentation Structure and Task-Specific Experience on Auditors' Ability to Identify Control Weaknesses Christopher P. Agoglia, Cathy Beaudoin, and George T. Tsakumis ABSTRACT Our study matches workpaper preparers with reviewers to investigate whether taskspecific experience moderates the effect of fraud assessment documentation structure on the audit review team's ability to identify control weaknesses. Consistent with expectations, we find that preparers using a component documentation structure provided more favorable (and lower quality) assessments of control weaknesses than those using either a supporting or balanced documentation structure. Results indicate that preparer task-specific experience moderated this effect. Results also indicate that reviewer task-specific experience moderated the effect of documentation structure on reviewers' identification of control weaknesses such that experienced reviewers compensated more for the effect of component documentation than auditors with less experience. These results suggest that reviewer task-specific experience may help reduce the previously observed flow-through effect of preparer workpaper deficiencies on reviewer judgments and provide support for new regulations emphasizing the role of experience during the control assessment process. 2. Ability and Performance on Ill-Structured Problems: The Substitution Effect of Inductive Reasoning Ability Wray E. Bradley İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4

5 ABSTRACT Some cognitive abilities may act as partial substitutes for experience. These abilities have the potential to enhance the performance of inexperienced professionals by helping them synthesize and make better use of limited domain or task-specific experience. This study investigates the substitution effect of inductive reasoning ability. An experiment required 130 practicing business valuation professionals (91 are CPAs) to solve an ill-structured business valuation case. The results of the experiment show that the worst performance came from inexperienced professionals who had low inductive reasoning ability. However, the performance of inexperienced professionals with high inductive reasoning ability was similar to the performance of more experienced professionals. This suggests that high inductive reasoning ability acted as a partial substitute for experience. The practical importance of this substitution effect is that training in inductive reasoning has the potential to increase the performance of inexperienced accounting professionals who encounter ill-structured problems or tasks. Accounting students would also benefit from training in inductive reasoning. Suggested future research is discussed. 3. The Effects of Cognitive Style and Feedback Type on Performance in an Internal Control Task Stephanie Bryant, Uday Murthy, and Patrick Wheeler ABSTRACT To facilitate the task of evaluating the internal control environment, auditors typically use internal control questionnaires (ICQ) to identify and document audit information. One drawback of structured ICQs is that beginning auditors charged with their completion could use them mechanistically, overlooking important cues that do not match ICQ prompts. We investigate the effects of cognitive style and feedback type on auditors' ability to identify internal control cues using ICQs. Student participants, proxying for beginning staff auditors with no experience, were classified as possessing either a sensor or an intuitive cognitive style. In an experiment, participants used an ICQ to identify internal control cues for one accounting cycle. After receiving varying kinds of feedback, participants repeated the internal control cue identification task using an ICQ for a second accounting cycle. Contrary to expectations, cognitive style did not significantly affect performance in the absence of feedback. As expected, significant associations between cognitive style and post-feedback task performance were found, with the combination of cognitive style and outcome feedback yielding positive performance improvements. İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5

6 4. Examining the Human Cost of Multiple Role Expectations David Marginson and Binh Bui ABSTRACT: We examine the potential human cost of multiple role expectations. Based on a survey of middle-level managers, and drawing on role theory to develop testable hypotheses, we show that expecting innovation and empowerment alongside budgetgoal attainment may increase levels of role conflict, leading to a decrease in performance. Through field research we explore the coping strategies that may be invoked to deal with such psychological role conflict. We find that coping may be assisted by having responsibility for discretionary budgets, which allows managers to make trade-offs involving the budget in response to multiple role expectations. In addition, we show that high-performing managers are better able to cope with simultaneous expectations of innovation, empowerment, and budget-goal attainment than low-performing managers. Overall, our analysis suggests that positive outcomes may result from establishing forces for creative innovation alongside predictable goal attainment (Simons 1995), but only for a subset of managers who are able to cope with multiple, conflicting role expectations. İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6