Search Results/Filters    

Filters

Year

Banks



Expert Group











Full-Text


Author(s): 

Kohandel Zahra | Doaei Meysam

Issue Info: 
  • Year: 

    2023
  • Volume: 

    15
  • Issue: 

    58
  • Pages: 

    199-218
Measures: 
  • Citations: 

    0
  • Views: 

    247
  • Downloads: 

    48
Abstract: 

Knowledge of auditors' professions and choices is influenced by perception, judgment, and decision-making processes and can affect audit errors. The purpose of this study is to investigate the effect of status quo bias, loss aversion bias, representative bias, and cognitive dissonance bias on auditors’ errors, which is descriptive and analytical in terms of practical purpose and method. The statistical population of the present study includes the auditors of the Iranian Auditing Association. Researcher-made questionnaires with validity and reliability were distributed among 90 statistical samples during 2020 and the data analyzed using Smart PLS software. Findings indicate that status quo, loss aversion, representative and cognitive dissonance biases have a significant effect on auditors’ errors. Therefore, auditors do not tend to deviate from past decisions by acknowledging the status quo, and this increases auditors' errors by reducing flexibility. Also, imbalance in the orientation towards loss-avoidance bias reduces auditors' responsibilities and increases risk, and this is accompanied by an increase in auditors' errors. In addition, the classification of issues and considerations according to the auditor's relevant and comparable past experiences has led to representational bias, in which case auditors face an increase in auditors' errors. At the same time, cognitive dissonance cause auditors to continue to make wrong decisions, only with the aim of justifying their previous decision, and hence the auditors' errors increase. The results showed that the most effective biases affecting the auditors' errors include cognitive dissonance bias (39%), loss aversion bias (36%), representative bias (27%) and status quo bias (8%).

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 247

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 48 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Author(s): 

Issue Info: 
  • Year: 

    2017
  • Volume: 

    24
  • Issue: 

    3
  • Pages: 

    661-669
Measures: 
  • Citations: 

    1
  • Views: 

    76
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 76

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 1 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Issue Info: 
  • Year: 

    2012
  • Volume: 

    7
  • Issue: 

    2
  • Pages: 

    0-0
Measures: 
  • Citations: 

    1
  • Views: 

    161
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 161

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 1 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Issue Info: 
  • Year: 

    2016
  • Volume: 

    7
  • Issue: 

    1
  • Pages: 

    94-105
Measures: 
  • Citations: 

    0
  • Views: 

    1011
  • Downloads: 

    0
Abstract: 

The aim of present study was to examine the mediating role of emotional schemas between the attachment styles and attentional bias. Research design was Correlation; and study population included all university students at Shiraz University during academic year 1392-93. For this purpose, 250 students (125 female and 125 male) participated in the study through the convenient sampling approach. Moreover, research tools included Attachment Style Questionnaire (Besharat, 1384), revised emotional schemas scale (Shahvarani, 1393), and visual Dot Probe task. In order to analyze the data, the path analysis method by AMOS21 was used. Then, the results showed that ambivalent attachment style among attachment styles as well as emotional schema of perception and control, acceptance and general Agreement among emotional schemas indirectly predicted attention bias significantly too. Moreover, rationalization of Emotional schemas and simplification of emotion significantly were predicted by Avoidance and Secure attachment styles. Finally it became clear that the three emotional schemes of perception and control, acceptance and general agreement had a full mediating role in prediction of attention bias to threatened face based on ambivalent attachment style.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 1011

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Author(s): 

SHAFIEE H. | ZARE H.

Issue Info: 
  • Year: 

    2012
  • Volume: 

    2
  • Issue: 

    1 (2)
  • Pages: 

    9-25
Measures: 
  • Citations: 

    2
  • Views: 

    2100
  • Downloads: 

    0
Abstract: 

The aim of this study was to examine the relationship between adolescents’ extraversion-introversion and information processing of schematic happy and angry emotional faces.51 male and female students (11-15 years of age) including 24 extroverted and 27 introverted were selected as the sample based on their scores in extraversion-introversion dimension of Junior Eysenck Personality Questionnaire (JEPQ).After a semi-structured clinical interview a computerized pictorial version of the modified dot-probe task was carried out on them. Data were analyzed by regression analysis and t test. The results indicated that extraversion-introversion is a predictor of attentional bias to happy emotional faces so that with increasing extroversion in adolescents their attentional vigilance to happy faces will also increase (p<.05). The findings show that personality may systematically influence the way people perceive facial expressions of other people and the extroversion trait is associated with pleasant emotional information processing.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 2100

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 2 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 4
Author(s): 

Issue Info: 
  • Year: 

    2023
  • Volume: 

    27
  • Issue: 

    3
  • Pages: 

    1-18
Measures: 
  • Citations: 

    1
  • Views: 

    15
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 15

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 1 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Author(s): 

SHAFIEE H. | SHAGHAGHI F.

Journal: 

VIRTUAL

Issue Info: 
  • Year: 

    621
  • Volume: 

    1
  • Issue: 

    1
  • Pages: 

    1-12
Measures: 
  • Citations: 

    1
  • Views: 

    149
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 149

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 1 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Journal: 

Issue Info: 
  • Year: 

    2005
  • Volume: 

    39
  • Issue: 

    4 (92)
  • Pages: 

    489-499
Measures: 
  • Citations: 

    0
  • Views: 

    1499
  • Downloads: 

    0
Keywords: 
Abstract: 

In this Paper, implementation of brain emotional learning intelligent controller (BELBIC) for real word applications is described. Intelligent controllers with learning and adaptively are replacing with classical control methods in various fields of industry. Emotional controllers are members of the broad class of intelligent controllers that are inspired from the emotional learning in human and some animals. BELBIC that is based on computational model of Amygdale (center of emotional learning in the brain) is explained in this paper. Single input-single output BELBIC has some parameters. A good behavior of control system achieves with fine tuning of these parameters. Good results in simulations are obtained for BELBIC applied to several linear and non-linear plants. However, some considerations are necessary when a controller is applied to a real world system. In this paper an applicable method for computer control of a real world system that is purposeful for educational environments in Iran is proposed. This method is applied to speed control of DC servo motor using BELBIC and a PID controller. The DC servo motor and interface hardware are modeled and the whole system is simulated in order to finely tune the parameters of the controller. Experimental results show excellent results for BELBIC in comparison to a classic controller and also show that the proposed method is satisfying for computer control purposes.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 1499

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Author(s): 

Issue Info: 
  • Year: 

    1397
  • Volume: 

    9
  • Issue: 

    1
  • Pages: 

    20-25
Measures: 
  • Citations: 

    1
  • Views: 

    235
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 235

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 1 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Issue Info: 
  • Year: 

    2022
  • Volume: 

    9
  • Issue: 

    4
  • Pages: 

    153-169
Measures: 
  • Citations: 

    0
  • Views: 

    244
  • Downloads: 

    0
Abstract: 

Introduction: According to previous research, an individual’, s mood affects selective attention and false memory, but the answer to the question of which type of mood (negative or positive) and emotional situation (negative or positive) creates the highest false memory requires further research. Aim: The present study was conducted to determine the extent and manner of the effect of mood induction and situational-emotional load on false memory based on the misinformation paradigm with emphasis on controlling cognitive and emotional factors. Method: The research was conducted with a quasi-experimental block design. Of the students of Kurdistan University in the academic year 2018-2019, 90 subjects (45 girls,age range= 18-33 years) were selected by the recall and voluntary method. The Stroop cognitive assignments, point scanning, n-back and misinformation paradigm, as well as the Depression Anxiety Stress Scale (DASS-21) and the Positive and Negative Affect Schedule (PANAS), were used to collect the data. Data were analyzed using SPSS-24 through one-way and two-way Kruskal-Wallis and UMann-Whitney methods. Results: Negative emotional load of the task caused the highest amount of false memory (p=0. 001) and the positive emotional load and the lack of emotional load caused the lowest amount of false memory (p=0. 001). The type of mood induction did not affect the amount of false memory (p=0. 578). The highest false memory was created in association with negative mood induction and negative emotional load of the task and the lowest false memory was created in association with positive mood induction and the task without emotional load (p=0. 019). Conclusion: This study shows that the effect of the emotional load of the task on creating false memory is greater than mood induction. It is suggested that in future research, the effects of the emotional load of the task and mood induction on false memory (in two stages of decoding and retrieval) at different arousal levels should be investigated. In addition, the findings of this study should be reviewed to determine the applicability in judicial and clinical settings as well.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 244

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
litScript
email sharing button
telegram sharing button
whatsapp sharing button
linkedin sharing button
twitter sharing button
email sharing button
email sharing button
sharethis sharing button