The Effects of Dynamic Metacognitive Prompts on Expert Auditor Reasoning Efficacy = Dongtai yuan renzhi yuce dui zhuanjia shenji xiaolu de yingxiang
出版項
2018
說明
1 online resource (174 pages)
文字
text
無媒介
computer
成冊
online resource
附註
Source: Dissertations Abstracts International, Volume: 79-09, Section: B
Publisher info.: Dissertation/Thesis
Advisor: Pinnow, Eleni
Thesis (Ph.D.)--Capella University, 2018
Includes bibliographical references
The purpose of this study was to compare the effects of using dynamic, inward oriented reasoning strategies versus linear, outward oriented reasoning strategies on expert auditor reasoning efficacy. The research focused on further examining whether an interaction existed between the types of prompts received and an individual's personal need for structure. The preponderance of literature on expert auditor judgment has focused on the effects of outward oriented professional skepticism on reasoning efficacy. Missing from the literature on expert auditor reasoning quality are the effects of inward oriented metacognitive strategies. This was the first experimental study using expert auditors that examined the combined effects of personal need for structure and dynamic versus linear prompts on reasoning efficacy. The research process included presenting participants with abstract and deontic hypothesis testing tasks after exposure to either a dynamic or linear reasoning prompt. The purpose of the research was to determine whether a statistically significant difference existed between the abstract and deontic selection task scores of participants based on the type of prompt received, and if an interaction existed with the trait of need for structure. Task type (abstract versus deontic) was significant in this study because abstract rule-based tasks represent many of the reasoning challenges presented to auditors. In a quantitative, two group between-participants design, 264 expert auditors participated in hypothesis testing tasks after receiving a brief 4-minute dynamic reasoning prompt or a linear reasoning prompt. The results were interpreted using two-way ANOVAs. The major finding of this research suggests that dynamic reasoning strategies, but not linear strategies enhance reasoning efficacy on abstract tasks
Ben yanjiu de mudi shi bijiao shiyong dongtai, neixiangdao xiang celue yu xianxing waixiangdao xiang celue dui zhuanjia shenhe tuili xiaoneng de yingxiang. Zhe xiang yanjiu de zhongdian shi jinyibu jiancha shou dao de tishi leixing yu geren dui jiegou de geren xuqiu zhi jian shifou cunzai jiaohu. Guanyu zhuanjia shenji shi panduan de wenxian youshi jizhong zai wai xiang xing zhiye huaiyi lun dui tuili xiaoneng de yingxiang shang. Guanyu zhuanjia shenhe yuan tuili zhiliang de wenxian queshi shi nei xiang xing yuan renzhi celue de yingxiang. Zhe shi di yige shiyong zhuanjia shenji shi de shiyan yanjiu, shencha jiegou de geren xuqiu he tuili xiaoneng de dongtai yu xianxing tishi de zonghe yingxiang. Yanjiu guocheng baokuo xiang shou shi zhe tigong dongtai huo xianxing tuili tishi hou de chouxiang he yiwu jiashe ceshi renwu. Ben yanjiu de mudi shi genju jieshou tishi de leixing panduan canyu zhe de chouxiang yiwu xuanze renwu defen shifou cunzai tongji shang de xianzhu chayi, yiji shifou cunzai yu jiegou xuqiu tezheng xianghu zuoyong de qingkuang. Renwu leixing (chouxiang de he yiwu de) zai ben yanjiu zhong shi zhongyao de, yinwei chouxiang de jiyu guize de renwu daibiaole xuduo xiang shenji renyuan tichu de tuili tiaozhan. Zai yi ge dingliang de liang zu canyu zhe zhi jian de sheji zhong,264 wei zhuanjia shenji yuan zai shou dao jianduan de 4 fenzhong dongtai tuili tishi huo xianxing tuili tishi zhihou canjiale jiashe ceshi renwu. Jieguo shiyong shuangxiang ANOVA jieshi. Zhe xiang yanjiu de zhuyao faxian biaoming, dongtai tuili celue, er bushi xianxing celue tigao chouxiang renwu de tuili xiaoneng
Electronic reproduction. Ann Arbor, Mich. : ProQuest, 2020
