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Full-Text Articles in Business
On The Answer-Arrangement Bias Of Professional Certification Examinations In Accounting, Marshall A. Geiger, Mark M. Higgins
On The Answer-Arrangement Bias Of Professional Certification Examinations In Accounting, Marshall A. Geiger, Mark M. Higgins
Accounting Faculty Publications
The test construction literature has emphasized the randomization of answers within multiple-choice items as a way to eliminate test construction bias. This study examines the answer placement bias of the multiple-choice portion of the 1987 - 1992 CIA, CMA, and CPA exams. The results indicate a consistent bias toward the "A" position in the CIA exam and against the "A" and "E" positions on the CMA exam. Also, all three exams were found to have significantly fewer correct answer runs (e.g., four "A's" in a row) than would be expected from the random placement of answers. A discussion of test …
Auditor Judgment Confidence: Direct Evidence For The Process View, Marshall A. Geiger, A.C. Lloyd Spurrell
Auditor Judgment Confidence: Direct Evidence For The Process View, Marshall A. Geiger, A.C. Lloyd Spurrell
Accounting Faculty Publications
Although there has been considerable research on audit judgment processes and structures, one area that has received little attention is auditor judgment confidence. Determining the nature of confidence attainment has direct implications for audit practice, particularly regarding the timing of evidence evaluation leading to final judgments. The present study extends the early work of Pincus (1991) and is the first to provide direct evidence in support of the process view of audit judgment confidence.
Beyond A Reasonable Accommodation: Hostile Work Environment Claims Under The Ada, Sandra M. Tomkowicz
Beyond A Reasonable Accommodation: Hostile Work Environment Claims Under The Ada, Sandra M. Tomkowicz
Accounting Faculty Publications
No abstract provided.