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Articles 4771 - 4800 of 6781
Full-Text Articles in Entire DC Network
A Student's Guide To Strengthening An Online Learning Community, Richard E. West
A Student's Guide To Strengthening An Online Learning Community, Richard E. West
Faculty Publications
Students usually have plenty of experience with online social technologies, but they lack understanding about how to use these tools and methods for course learning. This article is designed to help college students who are anxious about participating in an online learning community or do not know how to build one effectively. With ideas derived from research and practice, this guide has been written to inform online students about learning communities, the benefits they offer, and how students can assist in building a successful online community.
Automatic Generation Of Music For Inducing Emotive Response, Tony R. Martinez, Kristine Monteith, Dan A. Ventura
Automatic Generation Of Music For Inducing Emotive Response, Tony R. Martinez, Kristine Monteith, Dan A. Ventura
Faculty Publications
We present a system that generates original music designed to match a target emotion. It creates n-gram models, Hidden Markov Models, and other statistical distributions based on musical selections from a corpus representing a given emotion and uses these models to probabilistically generate new musical selections with similar emotional content. This system produces unique and often remarkably musical selections that tend to match a target emotion, performing this task at a level that approaches human competency for the same task.
The Civil Behavior Of Students: A Survey Of School Professionals, Keely Wilkins, Paul Caldarella, Rachel Crook-Lyon, K. Richard Young
The Civil Behavior Of Students: A Survey Of School Professionals, Keely Wilkins, Paul Caldarella, Rachel Crook-Lyon, K. Richard Young
Faculty Publications
Many authors regard education as a way of increasing civility in society, and some have implemented interventions to improve civility in schools. However, very little empirical data exist on the extent and nature of students' civil behavior. The present study systematically gathered data from 251 school professionals regarding their perceptions of students' civil and uncivil behaviors. Participants perceived students' civil behaviors as occurring more frequently than uncivil behaviors; however, they also indicated a need to increase civil behavior in schools. They provided suggestions on how to accomplish this goal, which include providing direct instruction, modeling civil behavior, incorporating positive behavior …
Parent Involvement In School-Wide Social Skills Instruction: Practice And Perceptions Of A Home Note Program, Michael B. Adams, Sue A. Womack, Ryan H. Shatzer, Paul Caldarella
Parent Involvement In School-Wide Social Skills Instruction: Practice And Perceptions Of A Home Note Program, Michael B. Adams, Sue A. Womack, Ryan H. Shatzer, Paul Caldarella
Faculty Publications
If students are to become proficient at using social skills, parents must be involved in teaching and reinforcing these skills at home. Parent involvement is associated with increased student success, especially when it includes a two-way exchange of information between home and school. As the traditional family has changed, new methods of eliciting parent involvement are needed. This article presents a description and evaluation of a school-wide home note program used to encourage generalization of social skills taught in school to home settings. Teachers (n = 20), parents (n = 107), and students (n = 383) at an elementary school …
Reliability Of Pre-Service Physical Education Teachers' Coding Of Teaching Videos Using Studiocode Analysis Software, Keven Prusak, Brigham Dye, Charles R. Graham, Susan Graser
Reliability Of Pre-Service Physical Education Teachers' Coding Of Teaching Videos Using Studiocode Analysis Software, Keven Prusak, Brigham Dye, Charles R. Graham, Susan Graser
Faculty Publications
This study examines the coding reliability and accuracy of pre-service teachers in a teaching methods class using digital video (DV)-based teaching episodes and Studiocode analysis software. Student self-analysis of DV footage may offer a high tech solution to common shortfalls of traditional systematic observation and reflection practices by increasing the amount, timeliness, and accuracy of performance feedback. What is yet to be determined is whether students can reliably and accurately analyze such footage. Using Studiocode software, student analyses were compared to those of experts to determine coding reliability and content accuracy. The results of this study indicate that with less …
Social And Emotional Learning In The Kindergarten Classroom: Evaluation Of The Strong Start Curriculum, Thomas J. Kramer, Paul Caldarella, Lynnette Christensen, Ryan H. Shatzer
Social And Emotional Learning In The Kindergarten Classroom: Evaluation Of The Strong Start Curriculum, Thomas J. Kramer, Paul Caldarella, Lynnette Christensen, Ryan H. Shatzer
Faculty Publications
There has been increasing interest in the promotion of social and emotional learning in schools, and research has shown positive outcomes. However, relatively few studies have been conducted in kindergarten classrooms or considered the feasibility of kindergarten implementation. This study examined the effects of Strong Start on the social and emotional competence of 67 kindergarten students, using a time-series design. Four kindergarten teachers taught the ten Strong Start lessons in their classrooms. Results indicated gains in students' prosocial behaviors and decreases in internalizing behaviors, as rated by teachers and parents. Implementation integrity and teachers' ratings of social validity were high, …
Our Top 12 "Key Instructional Elements" That Help To Build An Excellent Lesson And High Quality Physical Education Program, Robert S. Christenson, David C. Barney
Our Top 12 "Key Instructional Elements" That Help To Build An Excellent Lesson And High Quality Physical Education Program, Robert S. Christenson, David C. Barney
Faculty Publications
One of the most fundamental issues in teaching, arguably the biggest, is discovering the most effective lesson elements for each group of learners. This includes a solid curriculum, performance objectives, age-appropriate pedagogical ingredients, ability-level activities and assessments focused on measuring learning to create a great lesson. When these elements are blended artistically with a variety of classroom management skills, necessary equipment, instructional support resources, behavior management rules and high expectations in a nurturing environment, the teacher has created the best possible learning atmosphere for each individual student.
Below, the authors have identified twelve important instructional elements for teachers to incorporate …
The Impact Of Idea And The Jacob Javits Act, Mary Anne Prater
The Impact Of Idea And The Jacob Javits Act, Mary Anne Prater
Faculty Publications
Information about IDEA and the Jacob Javits Act.
Workplace Flexibility, Work Hours, And Work-Life Conflict: Finding An Extra Day Or Two, E. Jeffrey Hill, Jenet Jacob Erickson, Erin K. Holmes, Maria Ferris
Workplace Flexibility, Work Hours, And Work-Life Conflict: Finding An Extra Day Or Two, E. Jeffrey Hill, Jenet Jacob Erickson, Erin K. Holmes, Maria Ferris
Faculty Publications
This study explores the influence of workplace flexibility on work-life conflict for a global sample of workers from four groups of countries. Data are from the 2007 International Business Machines Global Work and Life Issues Survey administered in 75 countries (N 24,436). We specifically examine flexibility in where (work-at-home) and when (perceived schedule flexibility) workers engage in work-related tasks. Multivariate results indicate that work-at-home and perceived schedule flexibility are generally related to less work-life conflict. Break point analyses of sub-groups reveal that employees with workplace flexibility are able to work longer hours (often equivalent to one or two 8-hr days …
The Work-Family Interface In The United States And Singapore: Conflict Across Cultures, Adam M. Galovan, Tamara Fackrell, Lydia Buswell, Blake L. Jones, E. Jeffrey Hill, Sarah June Carroll
The Work-Family Interface In The United States And Singapore: Conflict Across Cultures, Adam M. Galovan, Tamara Fackrell, Lydia Buswell, Blake L. Jones, E. Jeffrey Hill, Sarah June Carroll
Faculty Publications
This article examines the work–family interface in a cross-cultural comparison between two nationally representative samples from the United States (n 1,860) and Singapore (n 1,035) with emphasis on work–family conflict. Family-to-work conflict was negatively related to marital satisfaction in both Singapore and the United States, although the effect was stronger in the United States. Similarly, family-to-work conflict was positively related to job satisfaction in the United States but was negatively related in Singapore. As expected, schedule flexibility was negatively related to depression in the United States, but in Singapore the relationship was positive. These findings suggest that theoretical relationships …
Older Couples’ Management Of Multiple-Chronic Illnesses: Individual And Shared Perceptions And Coping In Type 2 Diabetes And Osteoarthritis, Jeremy B. Yorgason, Susanne Olsen Roper, Brandan Wheeler, Kristen Crane, Rebekah Byron, Leslie Carpenter, Jonathan G. Sandberg, Rachel Sheffield, Dawn Higley
Older Couples’ Management Of Multiple-Chronic Illnesses: Individual And Shared Perceptions And Coping In Type 2 Diabetes And Osteoarthritis, Jeremy B. Yorgason, Susanne Olsen Roper, Brandan Wheeler, Kristen Crane, Rebekah Byron, Leslie Carpenter, Jonathan G. Sandberg, Rachel Sheffield, Dawn Higley
Faculty Publications
Using data from interviews with 28 older couples in which 1 spouse was diagnosed with diabetes and osteoarthritis, we examined illness perceptions and coping activities as they relate to illness management and relationship resilience. Qualitative analysis of interview transcripts revealed categories of data related to perceptions, coping, and cross category comparisons. Findings suggest that couples experience both negative and positive perceptions of their illnesses, indicating a balance between the reality of their illness challenges and an optimistic outlook of the future. Coping activities included a variety of tasks and were performed by individuals, by both spouses in a shared effort, …
“I Believe It Is Wrong But I Still Do It”: A Comparison Of Religious Young Men Who Do Versus Do Not Use Pornography, Larry J. Nelson, Laura M. Padilla-Walker, Jason S. Carroll
“I Believe It Is Wrong But I Still Do It”: A Comparison Of Religious Young Men Who Do Versus Do Not Use Pornography, Larry J. Nelson, Laura M. Padilla-Walker, Jason S. Carroll
Faculty Publications
While researchers have found a negative association between religiosity and pornography use, little, if any, research has examined the specific aspects of religiosity that might be related the use of pornography. Therefore, the purpose of this study of religious young men was to compare those who view pornography with those who do not on indices of (a) family relationships, (b) religiosity (i.e., beliefs, past/present personal religious practices, and past family religious practices), and (c) personal characteristics (identity development, depression, self-esteem, and drug use). Participants were 192 emerging-adult men ages 18-27 (M age = 21.00, SD = 3.00) attending a …
The Short-Term Influence Of Free Digital Versions Of Books On Print Sales, John Hilton Iii, David Wiley
The Short-Term Influence Of Free Digital Versions Of Books On Print Sales, John Hilton Iii, David Wiley
Faculty Publications
Increasingly, authors and publishers are freely distributing their books electronically to increase the visibility of their work. A vital question for those with a commercial stake in selling books is, “What happens to book sales if digital versions are given away?” We used BookScan sales data for four categories of books (a total of 41 books) for which we could identify the date when the free digital versions of the books were made available to determine whether the free version affected print sales. We analyzed the data on book sales for the eight weeks before and after the free versions …
Multiple Intelligences In The Gospel Classroom, John Hilton Iii
Multiple Intelligences In The Gospel Classroom, John Hilton Iii
Faculty Publications
In a worldwide training broadcast, Elder W. Rolfe Kerr taught, “We cannot expect our students to learn all that we hope they will learn by just hearing a concept or principle one time. Multiple presentations, utilizing various approaches, often appealing to multiple senses, increase the likelihood of our students actually learning and internalizing the concepts we teach.”
Understanding Positive Father-Child Interaction: Children's, Fathers', And Mothers' Contributions, Erin K. Holmes, Aletha C. Huston
Understanding Positive Father-Child Interaction: Children's, Fathers', And Mothers' Contributions, Erin K. Holmes, Aletha C. Huston
Faculty Publications
Guided by a systemic ecological framework for father involvement, we investigate children's, mothers', and fathers' contributions to observed father-child interaction. Analyses of 586 married resident fathers, their wives, and a target first-grade child (participants in the NICHD Study of Early Child Care) demonstrate that an additive model of father involvement accounts for the quality of father-child interaction better than a model which focuses on only one component of the system. Father parenting beliefs, child language skills, child social skills, maternal employment, and dyadic mother-child interaction quality each additively and significantly contribute to positive father-child interaction. Father average income and education …
Contemporary Contradictions And Challenges Facing Married Fathers And Mothers, Erin K. Holmes, Jennifer Baumgartner, Loren Marks, Rob Palkovitz, Olena Nesteruk
Contemporary Contradictions And Challenges Facing Married Fathers And Mothers, Erin K. Holmes, Jennifer Baumgartner, Loren Marks, Rob Palkovitz, Olena Nesteruk
Faculty Publications
Part one of this review chapter provides a brief historical overview of the fathering role. Following this overview, some cultural contradictions and challenges facing fathers, particularly married fathers, are outlined and discussed. Key issues of focus in this section include married fathers balancing economic provision, household work, and involvement in child rearing. Part two of the chapter will overview cultural challenges and contradictions facing mothers, particularly married mothers. The contradictory challenges often inherent in marriage-based mothering include the pressures too simultaneously provide "intensive mothering" and to be extensively involved in a career. In sum, the chapter will illustrate how married …
Louder Speech Leads To Greater Intelligibility Improvements Than Amplification Of Habitual Speech In Parkinson’S Disease, Christopher Dromey
Louder Speech Leads To Greater Intelligibility Improvements Than Amplification Of Habitual Speech In Parkinson’S Disease, Christopher Dromey
Faculty Publications
Effects of loud and amplified speech on sentence and word intelligibility in Parkinson disease.
Romantic Relationships And The Physical And Mental Health Of College Students, Scott R. Braithwaite, Raquel Delevi, Frank Fincham
Romantic Relationships And The Physical And Mental Health Of College Students, Scott R. Braithwaite, Raquel Delevi, Frank Fincham
Faculty Publications
This study tested the hypothesis that, analogous to married individuals, college students in committed romantic relationships experience greater well-being than single college students. In a sample of 1,621 college students, individuals in committed relationships experienced fewer mental health problems and were less likely to be overweight/obese. There were no significant differences between groups in frequency of physical health problems. Examination of 2 models suggested that being in a committed romantic relationship decreases problematic outcomes largely through a reduction in sexual partners, which in turn decreases both risky behaviors and problematic outcomes. These results are discussed in the context of how …
Are Older Adults Less Or More Physiologically Reactive? A Meta-Analysis Of Age-Related Differences In Cardiovascular Reactivity To Laboratory Tasks, Wendy C. Birmingham, Bert N. Uchino, Cynthia A. Berg
Are Older Adults Less Or More Physiologically Reactive? A Meta-Analysis Of Age-Related Differences In Cardiovascular Reactivity To Laboratory Tasks, Wendy C. Birmingham, Bert N. Uchino, Cynthia A. Berg
Faculty Publications
In this meta-analytic review of 31 laboratory studies, we examined if relatively older adults showed lower or higher cardiovascular reactivity compared with relatively younger adults. Results revealed that age was associated with lower heart rate reactivity but higher systolic blood pressure (SBP) reactivity during emotionally evocative tasks. Consistent with the predictions of dynamic integration theory, the result for SBP was moderated by the degree of task activation. These data are discussed in light of existing self-regulatory models and important future research directions.
Married With Children: The Influence Of Parental Status And Gender On Ambulatory Blood Pressure, Wendy C. Birmingham, Julianne Holt-Lunstad, Adam M. Howard, Dustin Thoman
Married With Children: The Influence Of Parental Status And Gender On Ambulatory Blood Pressure, Wendy C. Birmingham, Julianne Holt-Lunstad, Adam M. Howard, Dustin Thoman
Faculty Publications
Background Although there is substantial evidence that social relationships and marriage may influence both psychological and physical health, little is known about the influence of children. Purpose This study examined the competing predictions regarding the directional influence of parental status and its interaction with gender—given that mothers are typically disproportionately more responsible for everyday care of children—on cardiovascular functioning. Method We examined ambulatory blood pressure (ABP) over 24 hours among 198 married males and females. Results Couples without children had significantly higher ambulatory SBP and DBP than those with children. Moreover, we found a significant interaction between parental status and …
Temporal Stability Of The Error-Related Negativity (Ern)And Post-Error Positivity (Pe): The Role Of Number Of Trials, Scott A. Baldwin, Michael J. Larson, Daniel A. Good, Joseph E. Fair
Temporal Stability Of The Error-Related Negativity (Ern)And Post-Error Positivity (Pe): The Role Of Number Of Trials, Scott A. Baldwin, Michael J. Larson, Daniel A. Good, Joseph E. Fair
Faculty Publications
The error-related negativity (ERN) and post-error positivity (Pe) components of the event-related potential (ERP) arerelatively stable over time. The current study further assessed the temporal reliability of ERN and Pe amplitudes forrandom samples of 2 to 14 trials per participant and the grand mean over a 2-week retest interval. In a replication ofprevious results, intraclass and zero-order correlations revealed moderate to good temporal stability for participants’(N520) grand mean ERN and Pe component amplitudes. Adding trials increased test–retest reliabilities; however, thetemporal stability of ERN and Pe amplitudes with 14 or fewer trials were modest at best and considerably lower thanthat for …
Use Of The Patient Care Monitor To Screen For Depressionin Adult Cancer Patients Interviewed With The Structuredclinical Interview For Dsm-Iv, Scott A. Baldwin, Arthur C. Houts, Damon Lipinski, James P. Olsen, Murad Hasan
Use Of The Patient Care Monitor To Screen For Depressionin Adult Cancer Patients Interviewed With The Structuredclinical Interview For Dsm-Iv, Scott A. Baldwin, Arthur C. Houts, Damon Lipinski, James P. Olsen, Murad Hasan
Faculty Publications
Objective: To evaluate the Patient Care Monitor (PCM1.0) Acute Distress and DespairnormalizedTscores as indicators of a diagnosis of Major Depression according to theStructured Clinical Interview for DSM-IV Axis I Disorders (SCID).Methods: Subjects were 21 adult cancer patients identified by treating communityoncologists as having significant emotional distress matched on age, cancer type, treatmenthistory, and sex to 21 patients not having significant distress. All completed e/tablet PCM 1.0and SCID administered by trained interviewers. Unweighted kappa and receiver operatingcharacteristics (ROC) analyses were used to assess scale properties.Results: Agreement between SCID Major Depression and Acute Distress and Despair(TX65) were kappa50.751 and 0.755, respectively. ROC …
Effects Of Early-Life Stress On 5-Ht1a Receptors In Juvenile Rhesus Monkeys Measured By Pet, Simona Spinelli, Svetlana Chefer, Richard E. Carson, Elaine Jagoda, Lixin Lang, Markus Heilig, Christina S. Barr, Stephen J. Suomi, J. Dee Higley, Elliot A. Stein
Effects Of Early-Life Stress On 5-Ht1a Receptors In Juvenile Rhesus Monkeys Measured By Pet, Simona Spinelli, Svetlana Chefer, Richard E. Carson, Elaine Jagoda, Lixin Lang, Markus Heilig, Christina S. Barr, Stephen J. Suomi, J. Dee Higley, Elliot A. Stein
Faculty Publications
Background—Traumatic experiences in early childhood are associated with increased risk for developing mood and anxiety disorders later in life. Low serotonin1A receptor (5-HT1AR) density during development has been proposed as a trait-like characteristic leading to increased vulnerability of stress-related neuropsychiatric disorders.
Methods—To assess the relationship between early-life stress and alterations in the serotonin system during development, we used positron emission tomography (PET) to measure in vivo 5- HT1AR density and apparent dissociation constant (KD app) in the brain of juvenile rhesus monkeys exposed to the early-life stress of peer-rearing.
Results—In general, 5-HT1AR density and KD app were decreased in peer-reared …
Using Asynchronous Video To Achieve Instructor Immediacy And Closeness In Online Classes: Experiences From Three Cases, Michael Griffiths, Charles R. Graham
Using Asynchronous Video To Achieve Instructor Immediacy And Closeness In Online Classes: Experiences From Three Cases, Michael Griffiths, Charles R. Graham
Faculty Publications
This research sought to understand the experiences of students and instructors with asynchronous video (video-mail) using webcams in three online sections of teacher education classes at Brigham Young University. We examined the experiences of students through scores and comments posted in student ratings surveys, and the experiences of instructors through personal reports. These experiences were evaluated in terms of the observed existence of instructor immediacy and of closeness. Immediacy is defined in this study as the verbal and non-verbal signals normally achieved in face-to-face communications between instructor and students that can help establish a close and trusting relationship whereby students …
Addressing And Improving Technology Integration Skills For Preservice Teachers Using The Teacher Work Sample, Charles R. Graham, Tonya Tripp, Nancy Wentworth
Addressing And Improving Technology Integration Skills For Preservice Teachers Using The Teacher Work Sample, Charles R. Graham, Tonya Tripp, Nancy Wentworth
Faculty Publications
This study explores the efforts at Brigham Young University to improve preservice candidates’ technology integration using the Teacher Work Sample (TWS) as an assessment tool. Baseline data that was analyzed from 95 TWSs indicated that students were predominantly using technology for productivity and information presentation purposes even though they had been taught to use technology for active student learning. Researchers discovered that decisions made about technology integration were heavily influenced by field instructors and TWS rubrics. An intervention plan was developed to train field instructors and 99 TWSs were analyzed the following year. The TWSs showed noticeable improvements including increases …
Entity-Level Controls: The Internal Auditor's Assessment Of Management Tone At The Top, James Hansen, Nathaniel M. Stephens, David A. Wood
Entity-Level Controls: The Internal Auditor's Assessment Of Management Tone At The Top, James Hansen, Nathaniel M. Stephens, David A. Wood
Faculty Publications
The internal audit function’s (IAF) regular interaction with management and continual presence within the organization place it in a unique position to monitor the organization. Although the IAF has significant potential to evaluate and improve corporate governance, research has yet to explore how internal auditors assess an important component of corporate governance— management tone at the top. This paper reports survey evidence of 578 practicing internal auditors related to (1) current internal auditing practices regarding assessing management’s tone, (2) internal auditor’s current assessments of management’s tone, and (3) potential future practices internal auditor’s could perform to improve management’s tone. In …
The Effects Of Financial Statement Information Proximity And Feedback On Cash Flow Forecasts, Frank D. Hodge, Patrick E. Hopkins, David A. Wood
The Effects Of Financial Statement Information Proximity And Feedback On Cash Flow Forecasts, Frank D. Hodge, Patrick E. Hopkins, David A. Wood
Faculty Publications
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), in their joint Financial Statement Presentation project, are reconsidering the basic format of financial statements. The Boards' preliminary discussions related to this joint project indicate that they intend to modify the required financial statements to increase the proximity of performance-related information for each reported period, but also to reduce the number of reported periods. We provide evidence related to each of these potential changes by investigating the effects of financial-statement information proximity and the number of periods of reported performance on investors' ability to learn the forecast-relevant time-series …
Entrepreneurial Success: Differing Perceptions Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, David A. Wood, Aaron F. Zimbelman
Entrepreneurial Success: Differing Perceptions Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, David A. Wood, Aaron F. Zimbelman
Faculty Publications
The recent credit crisis has made it more difficult for entrepreneurs to find funding. It is increasingly important for entrepreneurs to know what is important to venture capitalists (VCs) when they make their funding decisions. We interview entrepreneurs and VCs to determine traits these groups perceive as necessary for entrepreneurial success. We find that entrepreneurs cite traits inherent to their nature significantly more than VCs. Additionally, entrepreneurs who do not have previous VC funding experience differ significantly from VCs in identifying important factors for VC funding. In contrast, entrepreneurs with previous VC funding experience did not differ from VCs in …
Accounting Program Research Rankings By Topical Area And Methodology, Joshua G. Coyne, Scott L. Summers, Brady Williams, David A. Wood
Accounting Program Research Rankings By Topical Area And Methodology, Joshua G. Coyne, Scott L. Summers, Brady Williams, David A. Wood
Faculty Publications
This paper makes two novel contributions to ranking accounting research programs constructed from publication counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In contrast to previous studies, we recognize the mobility of intellectual assets tied to the human capital of accounting researchers and therefore base our rankings on the researchers' current affiliations, rather than their affiliations at the time of publication. Also, we categorize each article written by topical area (auditing, financial, managerial, accounting information systems, tax, and other) and by methodology (analytical, archival, experimental, and other) and provide separate accounting program …
Decomposition Of Fraud-Risk Assessments And Auditors’ Sensitivity To Fraud Cues*, T. Jeffrey Wilks, Mark F. Zimbelman
Decomposition Of Fraud-Risk Assessments And Auditors’ Sensitivity To Fraud Cues*, T. Jeffrey Wilks, Mark F. Zimbelman
Faculty Publications
Practitioners and regulators are concerned that when auditors perceive management’s attitude or character as indicative of low fraud risk, they are not sufficiently sensitive to high levels of incentive or opportunity risks in their overall fraud-risk assessments. In this study, we examine whether a fraud-triangle decomposition of fraud-risk assessments (that is, separately assessing attitude, opportunity, and incentive risks prior to assessing overall fraud risk) increases auditors’ sensitivity to opportunity and incentive cues when perceptions of management’s attitude suggest low fraud risk. In an experiment with 52 practicing audit managers, we find that auditors who decompose fraud-risk assessments are more sensitive …