bluuebunny/crossref_metadata_2025 huggingface dataset:
O uso de habilidades comunicativas verbais para aumento da extensão de enunciados no autismo de alto funcionamento e na S índrome de Asperger
Authors: Lopes-Herrera Simone Aparecida , Almeida Maria Amélia
Published: April 2008

TEMA: o autismo de alto funcionamento (AAF) e a síndrome de Asperger (SA) são transtornos globais do desenvolvimento que apresentam alterações nas habilidades comunicativas e sociais. OBJETIVO: o objetivo desta pesquisa foi promover o aumento da extensão média dos enunciados (EME) produzidos por indivíduos com AAF e SA por meio de estratégias que utilizavam habilidades comunicativas verbais (HCV). MÉTODO: participaram deste estudo três indivíduos com AAF ou SA do gênero masculino, com doze anos. Os dados foram coletados mediante gravações em vídeo de sessões estruturadas de interação verbal entre cada participante e a pesquisadora durante oito meses. Foi utilizado um delineamento experimental de linha de base múltipla cruzando com sujeitos, composto por duas fases: linha de base (LB) e intervenção (I). Na LB, ocorreram situações espontâneas de interação adulto e cada participante. Na primeira fase da I, inicialmente foram realizadas sessões duas vezes por semana e só se passava para a realização de sessões semanais após o indivíduo alcançar o objetivo de aumentar a EME. Houve a diminuição gradual do número de sessões, para que não houvesse queda no desempenho. As estratégias aplicadas foram divididas em blocos atividades com conversa espontânea; atividades que envolvessem dificuldades específicas de linguagem; jogos de regras; solicitações de relatos de histórias ou acontecimentos e atividades metalingüísticas. RESULTADOS: os resultados demostraram que a utilização de HCV foi efetiva para promover o aumento da EME. CONCLUSÃO: ficam sugestões para outras pesquisas que investiguem a manutenção dos resultados obtidos em outros ambientes e em interação com vários interlocutores.
Significados das práticas corporais no tratamento da dependência química
Authors: Pimentel Giuliano Gomes de Assis , Oliveira Edna Regina Netto de , Pastor Aparecida Paulina
Published: April 2008

O objetivo deste estudo foi analisar as representações sociais de mulheres dependentes químicas sobre a contribuição das práticas corporais em seu processo de recuperação e inserção na sociedade. Quatorze internas de uma instituição de tratamento foram entrevistadas e, também, observadas em relação à participação em um programa de práticas corporais, sistematizadas na forma de jogos e exercícios. As falas e práticas demonstraram contradições entre sensações, justificativas e perspectivas em relação ao uso de seus corpos. Com base nos resultados, se buscou compreender como as condições sociais de vida medeiam o modo pelo qual essas mulheres se organizam em benefício de sua saúde.
Aplicabilidade da metodologia de reação de polimerase em cadeia em tempo real na determinação do percentual de organismos geneticamente modificados em alimentos
Authors: Barros Natália Eudes Fagundes de , Oliveira Edna Maria Morais , Marin Victor Augustus
Published: April 2008

A detecção de organismos geneticamente modificados na cadeia alimentar é um aspecto importante para todos os assuntos envolvidos no controle de matéria-prima, na indústria de alimentos e na distribuição. A rotulagem e a rastreabilidade de organismos geneticamente modificados são questões atuais que são consideradas para o comércio e a regulamentação. Atualmente, a rotulagem de alimentos processados contendo material transgênico detectável é exigida pela legislação brasileira. O governo brasileiro publicou Decreto nº 4.680 em abril de 2003, que exige rotulagem para todos os alimentos ou ingredientes de alimento, com o limite para rotulagem de 1%. Embora a tecnologia de reação em cadeia da polimerase tenha algumas limitações, a alta sensibilidade e especificidade explicam sua escolha por parte dos laboratórios interessados em realizar análises de detecção de organismos geneticamente modificados e seus derivados. Entre os métodos atualmente disponíveis, aqueles baseados na reação em cadeia da polimerase geralmente são aceitos, considerando a sensibilidade e a confiabilidade na detecção de material geneticamente modificado-derivado em análises de rotina. Neste artigo, apresenta-se uma revisão de métodos atualmente disponíveis baseados na reação em cadeia da polimerase para detecção, identificação e quantificação de organismos geneticamente modificados e seus derivados, discutindo sua aplicabilidade e suas limitações.
Comportamento consumidor, hábitos alimentares e consumo de televisão por escolares de Florianópolis
Authors: Fiates Giovanna Medeiros Rataichesck , Amboni Renata Dias de Mello Castanho , Teixeira Evanilda
Published: April 2008

OBJETIVO: Identificar o comportamento consumidor de escolares em relação aos seus hábitos alimentares e a influência da televisão. MÉTODOS: Trata-se de estudo piloto com 57 escolares com idades entre 7 e 10 anos, do ensino fundamental de uma escola particular localizada em Florianópolis (SC). Foi utilizado um questionário, desenvolvido especialmente para a pesquisa, e realizada avaliação antropométrica. Os dados foram analisados utilizando testes de associação (teste Qui-quadrado de Pearson - c2) e análise de variância. As diferenças foram consideradas significantes quando p<0,05. RESULTADOS: Todos os estudantes tinham televisão em casa, sendo que 75,0% no próprio quarto. A grande maioria costumava beliscar enquanto assistia a televisão (98,0%), ou fazia as refeições com a televisão ligada (89,5%). O consumo semanal de hortaliças e frutas foi muito inferior ao recomendado segundo a pirâmide alimentar. Os espectadores freqüentes de televisão comiam menos verduras semanalmente do que os moderados. De acordo com a avaliação antropométrica, 23,6% dos estudantes apresentavam sobrepeso ou obesidade e 9,1% apresentavam adiposidade central. CONCLUSÃO: Os hábitos dos estudantes indicam a necessidade de empregar estratégias educacionais que promovam a adoção de hábitos e comportamentos mais saudáveis.
Avaliação da posição condilar e disfunção temporomandibular em pacientes com má oclusão de Classe II submetidos à protrusão mandibular ortopédica
Authors: Conti Ana Cláudia de Castro Ferreira , Freitas Marcos Roberto de , Conti Paulo César Rodrigues
Published: April 2008

OBJETIVO: avaliar a participação da protrusão mandibular ortopédica e da posição condilar na prevalência de sinais e sintomas de disfunção temporomandibular (DTM). METODOLOGIA: a amostra foi composta por 60 indivíduos divididos em 3 grupos, sendo o grupo I correspondente a indivíduos não tratados; o grupo II composto por jovens em tratamento com o Bionator; e o grupo III por jovens já tratados com este aparelho. Os indivíduos da amostra responderam a um questionário relativo aos principais sintomas de DTM, permitindo a classificação dos mesmos de acordo com a presença e severidade dessas disfunções. Esses jovens também se submeteram à avaliação da movimentação mandibular, palpação dos músculos mastigatórios e inspeção de ruídos articulares. Radiografias transcranianas padronizadas das ATMs direita e esquerda foram realizadas, para obtenção do grau de concentricidade condilar. RESULTADOS: os testes ANOVA, Kruskal-Wallis e qui-quadrado foram utilizados para análise dos dados. De acordo com os resultados do questionário anamnésico, 66,67% da amostra foram classificados com ausência de DTM; 30% com DTM leve e apenas 3,33% com DTM moderada, sem diferença entre os grupos estudados (p > 0,05). Quanto à concentricidade condilar, o grupo II apresentou os valores de menor concentricidade (côndilos mais anteriorizados), com diferença estatisticamente significante em relação ao grupo I (p < 0,05). Uma associação entre a concentricidade condilar e a prevalência de DTM, no entanto, não foi encontrada. CONCLUSÃO: a protrusão ortopédica, apesar de alterar a posição dos côndilos, não aumentou a prevalência de DTM na população estudada.
Níveis de cálcio em dietas para poedeiras semipesadas após o pico de postura
Authors: Costa Fernando Guilherme Perazzo , Oliveira Cleber Franklin Santos de , Dourado Leilane Rocha Barros , Lima Neto Raul da Cunha , Campos Miguel Ângelo da Silva Fernandes , Lima Anny Graycy Vasconcelos de Oliveira
Published: April 2008

Um experimento foi conduzido com o objetivo de estudar os efeitos dos níveis de cálcio nas rações sobre o desempenho e a qualidade de ovos de poedeiras comerciais. Foram utilizadas 216 poedeiras da linhagem Lohmann Brown no período de 39 a 55 semanas de idade. O delineamento utilizado foi inteiramente casualizado, composto de seis níveis de cálcio (3,0; 3,4; 3,8; 4,2; 4,6; 5,0%) e seis repetições de seis aves por parcela. Os níveis de cálcio avaliados não influenciaram os parâmetros produtivos, mas afetaram significativamente as porcentagens de albúmen e casca do ovo. O aumento do cálcio na dieta promove incremento na qualidade da casca do ovo em relação aos demais componentes do ovo. Recomenda-se nível de 4,3% de cálcio em dietas para poedeiras semipesadas após o pico de postura.
Hidrolisados protéicos de mucosa intestinal, levedura e proteína isolada de soja em dietas com leite em pó integral para leitões desmamados
Authors: Scandolera Antonio João , Thomaz Maria Cristina , Kronka Rodolfo Nascimento , Budiño Fábio Enrique Lemos , Fraga Alessandro Luís , Huaynate Rizal Alcides Robles , Ruiz Urbano dos Santos , Cristani José
Published: April 2008

Avaliou-se o efeito da substituição parcial do farelo de soja (FS) por hidrolisado protéico do conteúdo celular de levedura (HPCCL), proteína isolada de soja (PIS) ou hidrolisado protéico de mucosa intestinal de suínos (HPMIS) em dietas com leite em pó integral (LPI) sobre o desempenho, os níveis séricos de uréia e a incidência de diarréia em leitões desmamados. Foram utilizados 40 leitões desmamados aos 21 dias de idade (20 machos castrados e 20 fêmeas), distribuídos em delineamento em blocos ao acaso, com cinco tratamentos (dietas) e oito repetições. As dietas foram fornecidas em três fases, de acordo com a idade dos animais: fase pré-inicial 1 (21 aos 35 dias de idade): dieta à base de milho e farelo de soja (FS); dieta com 15,0% LPI; dieta com 15,0% LPI + 3,5% HPMIS; dieta com 15,0% LPI + 5,0% de PIS; dieta com 15,0% LPI + 5,0% HPCCL. Na fase pré-inicial 2 (36 aos 49 dias de idade), foi mantida a dieta à base de milho e farelo de soja e o LPI foi reduzido para 7,5% em todas as dietas, o HPMIS para 1,5%, a PIS para 4% e o HPCCL foi mantido em 5%. Na fase inicial (50 aos 70 dias de idade), foi mantida a dieta à base de milho e farelo de soja, o LPI foi retirado de todas as dietas e os animais que nas fases pré-inicial 1 e 2 foram alimentados com as dietas contendo LPI e LPI + HPMIS passaram a ser alimentados com a dieta à base de milho e farelo de soja; a PIS foi reduzida para 3% e o HPCCL para 2,5%. No período de 21 a 35 dias, a dieta LPI + PIS proporcionou maior ganho diário de peso e melhor conversão alimentar. Nas fases seguintes, não houve diferença no desempenho entre as dietas. Até cinco dias após o desmame, os animais alimentados com as rações FS e LPI + PIS apresentaram menor índice de diarréia. Os níveis séricos de uréia não foram influenciados pelas dietas. A utilização de PIS, HPMIS e HPCCL em dietas complexas contendo leite em pó pode consistir em alternativa biologicamente viável em dietas para leitões.
Eficiência bioeconômica de estratégias de alimentação em sistemas de produção de leite: 1. Produção por animal e por área
Authors: Rennó Francisco Palma , Pereira José Carlos , Leite Carlos Antônio Moreira , Rodrigues Marcelo Teixeira , Campos Oriel Fajardo de , Fonseca Dilermando Miranda da , Rennó Luciana Navajas
Published: April 2008

Objetivou-se aplicar um modelo de simulação para avaliação bioeconômica de estratégias de alimentação para rebanhos leiteiros e avaliar a produtividade física e a eficiência bioeconômica de sistemas de alimentação com diversas estratégias de alimentação à base de volumosos para vacas de cinco níveis de produção de leite. Utilizou-se uma plataforma computacional desenvolvida com os programas CNCPS v.5.0 e planilhas eletrônicas do Microsoft Excell®, de forma a simular a produção e as exigências de nutrientes de uma lactação completa para vacas de diferentes níveis de produção. Foram realizadas análises econômicas em sete estratégias de alimentação. A avaliação da receita subtraída dos custos com alimentação (RMCA) comprovou interação entre a estratégia de alimentação e o nível de produção de leite. As estratégias com alimentação à base de silagem de milho durante a época da seca e pastagens na época das águas resultaram em maiores RMCA para todos os níveis de produção de leite, apesar de as demais estratégias apresentarem resultados próximos dependendo do nível de produção de leite. Nas estratégias avaliadas, quanto maior a produção de leite por vaca maior a produtividade (PROD/ha) e a RMCA por área (RMCA/ha). Quanto maior a capacidade de suporte dos volumosos, ou quanto maior a taxa de lotação que determinada área foi submetida, considerando determinada estratégia de alimentação e determinado nível de produção de leite, maior a PROD/ha e RMCA/ha. Para a RMCA por vaca, volumosos de maior densidade energética resultam em diminuição dos custos de alimentação e aumento da receita por animal. A RMCA/ha é fortemente influenciada pela capacidade de suporte das forrageiras em todos os níveis de produção.
Briefing: Waste—better to bury it than burn it
Authors: Butterworth Bill
Published: April 2008

Burning mankind's waste to create electricity is being touted as an important source of ‘green’ energy, but it still creates carbon dioxide. Bill Butterworth of Land Network International says we should do the natural thing and plough it back into the soil.
Deslocamento terrestre e o comportamento de beber em um grupo de barbados (Alouatta guariba clamitans Cabrera, 1940) em Minas Gerais, Brasil
Authors: Almeida-Silva Bárbara , Guedes Patrícia G. , Boubli Jean P. , Strier Karen B.
Published: April 2008

No abstract
The near extinction of a population of northern muriquis (Brachyteles hypoxanthus) in Minas Gerais, Brazil
Authors: Melo Fabiano R. , Cosenza Braz A. P. , Ferraz Daniel S. , Souza Sílvia L. F. , Nery Marcello S. , Rocha Maria J. R.
Published: April 2008

No abstract
Boa constrictor predation on a titi monkey, Callicebus discolor
Authors: Cisneros-Heredia Diego F. , León-Reyes Andrés , Seger Sylvia
Published: April 2008

No abstract
Black Oil Empirical PVT Correlations Screening for the Niger Delta Crude
Authors: Ikiensikimama Sunday Sunday , Madu John , Dipeolu Lanre
Published: April 2008

Reservoir fluid physical property values constitute an integral part of the data required for comprehensive study of the reservoir and for optimal design of oil recovery and production schemes. More specifically, Pressure-Volume-Temperature (PVT) data corresponding to the reservoir fluid are needed to validate the well test property and to provide meaningful interpretation. In the absence of laboratory measured PVT data, property correlations are used for property estimation as well as for material balance calculations ranging from simple estimations to detailed reservoir performance studies. In addition, estimation of reservoir reserves and the design of the best depletion strategy are feasible only when realistic and reasonably accurate values of the reservoir fluid property are available.

This work screens several empirical PVT correlations for their applicability to the Niger Delta crude. The data used was obtained from conventional PVT reports that derive the various fluid properties through differential liberation process from different oil fields in the Niger Delta. A total of 237 reports were gathered for this study. Full spectrum of oil properties was evaluated. The analysis was done for the following oil properties: oil FVF, pressure, solution GOR, oil compressibility, and oil viscosity, all investigated at bubblepoint. Also same properties were studied for undersaturated oil. Other properties investigated are total oil FVF, viscosity below bubblepoint and dead oil viscosity. For all the correlations, both quantitative – statistical calculations and qualitative – performance (cross plots) plots, analyses were done. Finally, different correlations are recommended for different properties with accuracies for the Niger Delta – black oil.
The semantics and pragmatics of water notices and the impact on public health
Authors: Rundblad Gabriella
Published: April 2008

In communicating health risks to the public, it is essential that the message delivered is not misunderstood, as this can lead to risk behaviour. There has been much interest in risk communication and trust, but here we take this further by a cognitive and linguistic analysis of the intended and understood meanings of core words in drinking-water incidents. Based on a questionnaire study of 107 undergraduate UK students using the example of a ‘do not drink’ notice, we found that, although the majority (87.9%) would buy and drink bottled water, as many as 44% would still drink the polluted tapwater. Males and females would generally behave similarly; however, significantly more men would drink water straight from the tap. All in all, 78% of the population – males in particular – could potentially be at risk. We trace the risk behaviour to a misinterpretation of the words drink and not. Public health protection is generally perceived as the choosing of what is safe behaviour and informing the public of appropriate actions in the event of a crisis: however, communicators need to also address the words used to make up risk messages and the prior beliefs that they invoke.
Sludge deterioration in a full scale UASB reactor after a pH drop working under low loading conditions
Authors: Borzacconi L. , López I. , Passeggi M. , Etchebehere C. , Barcia R.
Published: April 2008

A full scale UASB reactor treating the effluent of a malting plant was operated during nearly two years. During 37 weeks of operation the reactor worked with a COD removal efficiency of 80% and a biogas production of nearly 300 m3/d with a methane content of 77%. After the start up and during these months of operation the volumetric organic load was 4 kgCOD/m3.d and the specific organic load was between 0.2–0.4 kgCOD/kgVSS.d. The sludge SMA in this period was around 0.25 kgCOD/kg VSS.d. On week 37 as a result of a problem at the industrial process the pH in the reactor dropped to a value of 4.8. After pH recovering, the reactor worked with fluctuating COD values in the exit and showed a downward trend in the COD removal efficiency. On week 81 the presence of filaments in the granules was detected. High proportion of Chloroflexi filaments were detected by FISH in the sludge. Changes in the microbial population caused by the low pH probably destabilize the reactor performance. The presence of filamentous granules in the sludge and its further growing could be encouraged by the pH drop and the low specific organic load applied to the reactor. The low specific organic load was a consequence of the high VSS content in the UASB reactor, due to the lack of purges. The length of the filaments attached to the granules grew throughout time. In order to eliminate the sludge with poor settlement properties a recycle was applied to the reactor. As a consequence, low amount of granular sludge stayed in the reactor. At the end, COD concentration in the influent reached higher values than in normal operation; at the same time a complete sludge wash out occurred. On the other hand, using the same sludge (after the recycle implementation) in a bench scale reactor the good properties of the sludge were completely recovered.
Microbial fuel cell cathodes: from bottleneck to prime opportunity?
Authors: Rabaey K. , Keller J.
Published: April 2008

Microbial fuel cells that can generate energy out of wastewaters are close to pilot scale testing. As such, MFC technology is complementary to methane generation due to the possibility to rapidly convert organic acids, polish effluents and work at low substrate concentrations. The main bottleneck perceived at the moment is the cathodic electron transfer. A variety of catalysts has been investigated for the direct transfer of electrons from the cathode to oxygen in the air. Overlooked in this context were bacteria. Bacteria could indeed be worthwhile to replace chemical catalysts. Moreover, their versatility enables us to not only target at oxygen, but also at nitrous oxides and contaminants as possible drivers of electricity generation, nutrient removal and bioremediation. This paper addresses several recent developments in MFC cathode research, and demonstrates that energy generation is but an aspect of this versatile technology.
Integration of equalisation tanks within control strategies for anaerobic reactors. Validation based on ADM1 simulations.
Authors: Alferes J. , García-Heras J. L. , Roca E. , García C. , Irizar I.
Published: April 2008

The combination of equalisation tanks and anaerobic digesters represents a typical design scenario within the treatment of industrial wastewaters. In this context, if the hydraulic capacity of the equalisation tanks is effectively handled, significant improvements in the performance of anaerobic digesters can be achieved in terms of process stability and biogas production. This paper presents a rule-based control strategy for anaerobic reactors with the objective of maximising in the long-term the net production of biogas. The control algorithm combines real-time information about the state of the anaerobic digester with on-line measurements about the wastewater volume of the equalisation tank in order to set permanently the appropriate production of biogas. Such a strategy guarantees a continuous influent flow so that emptying and overflowing episodes in the equalisation tank can be prevented. Aiming at a further full-scale implementation, only reliable and cost-effective on-line instrumentation has been considered within the control architecture. The performance of the proposed control approach has been validated for an anaerobic hybrid configuration (AHR) by simulation using the IWA ADM1 model.
Potentials of using nanofiltration to recover phosphorus from sewage sludge
Authors: Niewersch C. , Koh C. N. , Wintgens T. , Melin T. , Schaum C. , Cornel P.
Published: April 2008

Due to the depletion of mineral phosphorus resources there is an increasing demand for efficient phosphorus recovery technologies. In this study the potential of nanofiltration to recover phosphorus from pre-treated sewage sludge is investigated. The efficiency of three commercial nanofiltration membranes (Desal 5DK, NP030; MPF34) was tested using model solutions. Desal 5DK showed the best selectivity for phosphorus. A pH of lower than 1.5 was found to be most suitable. Desal 5DK was used on four different sewage sludge ash eluates and on one sewage sludge. In these experiments it was shown that a separation of phosphorus from undesired components such as heavy metals was possible with significant variations in the efficiency for the different ash and sludge types. Additionally the achievable product recovery was investigated with model solutions. A product recovery of 57.1% was attained for pH 1 and 41.4% for pH 1.5.
Discretionary Reporting of Stock Options by IPO Firms
Authors: Beams Joseph D. , Amoruso Anthony J. , Richardson Frederick M.
Published: April 2008

The revision of SFAS No. 123 (SFAS No. 123R, FASB 2004) requires companies to recognize the fair value of employee stock options. In addition, nonpublic companies will no longer be permitted to assume stock price volatility of zero when calculating the fair value of their stock options. This study finds that the zero volatility assumption allowed under the original version of SFAS No. 123 (FASB 1995) resulted in an average estimated fair value of options that was $1.06 (40 percent) less than the fair value calculated using a peer group volatility estimate for firms undergoing an initial public offering (IPO). However, IPO firms that estimated their volatility underreported option values by an even larger magnitude than the group using the zero volatility assumption. Perhaps these firms reported a downward-biased estimate of volatility to inhibit analysts from computing option values using more reasonable volatility estimates.

Contrary to the findings for public companies, we find that a large percentage of sample firms issued in-the-money options prior to going public. Following the IPO, only a small portion of firms issued in-the-money options. The concerns regarding recognizing option expense may be less important than the benefits of granting in-the-money options for IPO firms.
Industry Specialization by Auditors
Authors: Hogan Chris E. , Jeter Debra C.
Published: April 2008

Dramatic changes in recent years in the audit market suggest the timeliness of an investigation of trends in auditor concentration and an extension of prior research (e.g., Danos and Eichenseher 1982). In recent press, large audit firms have claimed that specialization is a goal of increasing importance. Peat Marwick, for example, has restructured along industry lines, claiming to be recruiting professionals for national teams of multidisciplinary experts organized to “focus on the same industry to serve clients optimally.” On the other hand, litigation concerns might prompt auditors to diversify their risks by diversifying their clientele.

In this study, we examine trends in industry specialization from 1976 to 1993 and the industry factors which may affect specialization; whether market share increases are greater for audit firms classified as specialists; and whether the nation's largest audit firms have increased their market share in the industries which they have identified as their focus industries. We find evidence that concentration levels have increased over this period, consistent with the claims of the large audit firms. We find that auditor concentration levels are higher in regulated industries, in more concentrated industries and in industries experiencing rapid growth, but lower in industries with a high risk of litigation. Levels of concentration have increased over time in nonregulated industries providing evidence that scale economies or superior efficiencies of heavy-involvement auditors are not limited to regulated industries but extend to nonregulated industries as well. We also find that for the audit firms classified as market leaders at the beginning of the year, market share has increased over time, whereas market share has declined for firms with a smaller share at the beginning of the year. This suggests that there are returns to investing in specialization.
Auditor Resignations and the Market for Audit Services
Authors: Raghunandan K. , Rama D. V.
Published: April 2008

This paper examines the market for audit services when the incumbent auditor of an SEC registrant has resigned from the engagement. While many previous studies of auditor changes have examined auditor dismissals by the client, only a few studies have specifically focused on auditor resignations. Auditor resignations constitute a unique setting because they may indicate increased likelihood of possible future losses to the new auditor, and provide an opportunity to test the demand-and-supply side incentives in the market for audit services.

Results from analyses of 156 auditor resignations and a control sample of 375 auditor dismissals indicate that Big 6 firms were less likely to serve as the successor auditor when the predecessor has resigned, after controlling for three other factors identified as proxies for litigation risk to the auditor (client's financial stress, industry membership and proportion of total assets in receivables and inventory). The effects were especially pronounced for the subset of resignees in financial stress. These results support suggestions that the implications of auditor resignations are different from auditor dismissals, and provide supporting evidence for the suggestions that supply-side incentives should be considered in examining the market for audit services.
The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures
Authors: Bierstaker James L. , Bedard Jean C. , Biggs Stanley F.
Published: April 2008

In audit analytical procedures, research has shown that auditors have difficulty proposing possible explanations for financial statement discrepancies (Bedard and Biggs 1991a). One source of this difficulty is that auditors may represent analytical procedures problems incorrectly; that is, their mental image of the problem does not contain the underlying cause of the discrepancies. Because shifting initial representations of problems is difficult, auditor decision processes are affected. The purpose of this study is to investigate how problem representation shifts can lead auditors to better insight into possible explanations of discrepancies, and thus improve auditor decision processes in analytical procedures. To accomplish this purpose, verbal protocol data from Bedard and Biggs (1991a) were used to develop a series of problem representations and prompts for the analytical procedures task used in that study. The prompts were given to activate relevant knowledge structures in memory and encourage successive shifts toward the correct representation. Think-aloud verbal protocols were collected from 12 senior auditors with three to five years' experience to provide evidence of problem representation shifts and decision processes.

The results indicate that: (1) all subjects initially formulated an unproductive problem representation; (2) only one subject shifted to a productive problem representation and solved the case without prompts; and (3) even with prompts two subjects were unable to solve the case. These findings suggest that shifting to a productive problem representation was critical in achieving effective decision processes and identifying the seeded error in this analytical procedures task. Auditors who developed a thorough understanding of the financial relationships in the case prior to proposing potential solutions were better able to shift problem representations and solve the case. In addition, two processes related to an explanation inherited from client management, “wheel spinning” and truncated hypothesis generation, inhibited problem representation shifts.
A Comparative Evaluation of Belief Revision Models in Auditing
Authors: Krishnamoorthy Ganesh , Mock Theodore J. , Washington Mary T.
Published: April 2008

External auditors typically gather audit evidence in a sequential fashion and revise their estimates of likelihood of material misstatements based on the evidence collected. Optimal utilization of audit evidence can help control audit risk and improve audit efficiency and effectiveness.

This paper first shows how a typical audit risk assessment and belief revision task can be modeled using four theoretical models of belief revision. Then the descriptive properties of these models are evaluated based on the actual judgments of experienced auditors who assessed the likelihood of error in a task involving inventory valuation. A realistic audit case was administered to 101 experienced auditors. Models based on the following theories were evaluated: a version of Bayesian inference labeled Cascaded Inference Theory (Schum 1987; Schum and DuCharme 1971), two versions of the Belief Adjustment Model (Hogarth and Einhorn 1992), and a version of the Dempster-Shafer Theory of Belief Functions (Srivastava and Shafer 1992; Shafer 1976).

The experimental task involves belief revision after combining evidence about the reliability of a client's internal control system with substantive evidence relating to inventory pricing. Both the experimental and manipulation check results show that the auditors were sensitive to differences in the source reliability and diagnosticity of the manipulated audit evidence. The analytical results reveal that the four models differ in the way they interpret evidence relating to internal control system reliability and the manner in which such evidence is aggregated with price test evidence. Yet, all four models correctly predict the direction of auditor belief revision. The study reveals that important structural differences in the models result in differences in the magnitude, but not the direction of belief revision. This theoretical and empirical evidence has heretofore been unavailable in the literature. Further, the version of the Hogarth and Einhorn (1992) Belief Adjustment Model that views control systems reliability as negative evidence is the only model that captures both the direction and magnitude of auditors' belief revision. Finally, auditors' belief revision was lower than that predicted by the remaining three models, with the extent of discounting ranging from 31 percent to 40 percent. Under-utilization of evidential value with respect to any of the models implies opportunities to improve audit performance either through training or with decision aids. The paper discusses implications for both audit theory and practice.
The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions
Authors: Houston Richard W.
Published: April 2008

In the current competitive and litigious audit environment, auditors must appropriately balance cost control and effectiveness when planning audits. This study experimentally examines the joint effects of fee pressure and client risk on audit seniors' planning judgments and decisions. Consistent with predictions, seniors' budgeted audit hours and inherent risk assessments suggest that seniors are less responsive to increased risk in the presence of fee pressure. Fewer budgeted audit hours in the presence of fee pressure may improve short-term profitability but may not be in accordance with professional standards and the firm's interest if audit effectiveness is compromised. Further analyses suggest that, in the presence of increased client risk, seniors planned fewer audit procedures when fee pressure was present than when it was absent, with decreases most likely for less reliable audit procedures and low-risk audit areas. Finally, in the presence of increased client risk, seniors expected to work more hours than budgeted, regardless of the level of fee pressure.
Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation
Authors: Johnstone Karla M.
Published: April 2008

Little is known about how audit partners make the client-acceptance decision. In this paper, a model is developed and tested that characterizes the client-acceptance decision as a process of risk evaluation and risk adaptation. The model proposes that auditors will evaluate client-related risks (e.g., financial viability, and internal control) and use that evaluation to determine if the audit firm will suffer a loss on the engagement via a lack of engagement profitability or future litigation. The model proposes that auditors will adapt to the client-acceptance risks by using three strategies: (1) screening clients based on their risk characteristics; (2) screening clients based on the audit firm's risk of loss on the engagement; and (3) more proactively adapting using strategies including adjusting the audit fee, making plans about necessary audit evidence, making plans about personnel assignment, and/or adjusting the amount of data collected during the client-acceptance process.

To test the model, an experiment was conducted using 137 highly experienced audit partners as participants. The results show that the partners considered the relationships between client-related risks and used their evaluation of those risks to evaluate the audit firm's risk of loss on the engagement. In terms of risk adaptation, partners screened clients based on the clients' risk characteristics and based on the audit firm's risk of loss on the engagement. Contrary to prediction, the partners did not use more proactive risk-adaptation strategies (e.g., adjusting the audit fee, making plans about necessary audit evidence, etc.) to make less “acceptable” clients more acceptable. It appears that avoiding risk, rather than proactively adapting to risk, is descriptive of how audit partners currently make the client-acceptance decision.
Decision Processes in Audit Evidential Planning: A Multistage Investigation
Authors: Wright Arnold M. , Bedard Jean C.
Published: April 2008

This paper reports the results of a verbal protocol study designed to assess how variation in inherent-risk factors affects auditors' decision processes throughout audit planning, including the tasks of risk assessment, generation of hypotheses, and development and justification of audit programs. The audit risk model prescribes that audit program plans should be designed to respond to client risk factors. Auditors should be able to identify potential errors that may occur given the risks present and design program plans to test for the presence of these errors. Client inherent-risk factors were varied between subjects to create high- and low-risk conditions and a seeded error enabled assessment of effectiveness in hypothesis generation and audit test planning.

We find that client risk factors have pervasive effects throughout planning, affecting the concentration on error hypotheses, audit program effectiveness, and justification for audit tests. However, risk factors were not associated with differences in extent of testing or with justification of extent decisions. Our findings also suggest that recognition of risk factors may provide a stimulus to auditors with less experience to improve performance in the planning process. These results highlight the importance of identifying and communicating client risk factors to all audit team members in the planning stage.
Going-Concern Opinions: The Effects of Partner Compensation Plans and Client Size
Authors: Carcello Joseph V. , Hermanson Dana R. , Huss H. Fenwick
Published: April 2008

Partner compensation plans in large accounting firms tend to emphasize either local office profits or worldwide firm profits (“small-pool” or “large-pool” firms, respectively) (Trompeter 1994). Some have expressed concern over possible impairment of auditor independence when a small-pool compensation plan is used, and Trompeter (1994) found in an experimental setting that partners in small-pool firms were less likely to require income-decreasing adjustments.

We examine, in an archival setting, the association of partner compensation plans and client size with auditors' propensity to issue going-concern audit opinions to stressed clients. We find no evidence that auditors' going-concern reporting decisions were directly affected by partner compensation plans. However, there is evidence of an interaction between partner compensation plans and client size. This interaction suggests that auditors in small-pool firms may be more sensitive to client size than partners in large-pool firms when making certain going-concern opinion decisions.
Error Projection and Uncertainty in the Evaluation of Aggregate Error
Authors: Burgstahler David , Glover Steven M. , Jiambalvo James
Published: April 2008

At the end of the audit process, auditors evaluate the risk that aggregate financial statement error exceeds materiality. This evaluation is complex in that it requires a consideration of known error, projected error, and sampling risk related to various segments of the audit. If the risk of material aggregate error is unacceptably high, the auditor can require the client to make adjustments for known and/or projected errors to reduce audit risk to an acceptable level.

Results of an experiment indicate that auditors tend to underestimate the effect of both projected error and uncertainty when evaluating aggregate error and the need for adjustments to financial statements. Auditors were provided information about known errors in four accounts and the results of sampling applied to two additional accounts for a hypothetical audit case. They were then asked to indicate the adjustments to the financial statements, which would be required before issuing a “clean” audit opinion. Comparisons of auditors' required adjustments with and without explicit error projections and error bounds suggest that auditors may not adequately consider projected error and sampling uncertainty in the absence of explicit projections and error bounds.
Audit Practices of PricewaterhouseCoopers
Authors: Winograd Barry N. , Gerson James S. , Berlin Barbara L.
Published: April 2008

This paper discusses the development of the PricewaterhouseCoopers Audit Approach (PwCAA), identifies distinctive features of this approach, and provides information on new development areas. The discussion will provide a summary of each of these items and will focus on the distinctive features of the PwCAA. The article will not cover elements that appear to be consistent with other firm methodologies. Significant consistencies exist since all of the major international firms essentially operate under generally accepted auditing standards, i.e., the International Standards on Auditing (ISA) as established by the International Federation of Accountants. In the United States, they also comply with generally accepted auditing standards (GAAS) as established by the American Institute of Certified Public Accountants (AICPA).
Analytical Procedures and Audit-Planning Decisions
Authors: Glover Steven M. , Jiambalvo James , Kennedy Jane
Published: April 2008

This study examines auditors' decisions to revise preliminary audit plans after analytical procedures performed during interim testing reveal significant, unexpected fluctuations. We examine the effects of two variables on these decisions: (1) the presence or absence of an explicit incentive for management to misstate the financial statements, and (2) the degree to which management's explanation for the fluctuation is independently corroborated. We hypothesize that these two variables interact. Auditors will be more likely to increase their planned tests when there is minimal corroboration of management's explanation for the fluctuation and there is an explicit incentive for management to misrepresent the financial statements. The results of an experiment are consistent with this hypothesis. While our results suggest that auditors are more likely to revise audit plans in these conditions, we also find that a relatively high proportion of auditors do not revise their plans when faced with increased audit risk signaled by significant, unexpected fluctuations. Future research is needed to better understand auditors' reluctance to expand testing and whether this reluctance jeopardizes audit effectiveness.
The Effect of Auditor Attestation and Tolerance for Ambiguity on Commercial Lending Decisions
Authors: Wright Michael E. , Davidson Ronald A.
Published: April 2008

We begin this study by developing a model of the decisions made by bank loan officers when they evaluate a commercial loan. The model indicates that loan officers make three sequential decisions: level of risk associated with the loan, whether to recommend the loan, and the interest rate to be charged. We assume that the financial information included with a commercial loan application can be audited, reviewed, or prepared by management with no involvement by their auditors. We argue that the level of attestation should affect the perceived credibility, or conversely, the relative amount of ambiguity of the financial statements presented by management. Tolerance for ambiguity should affect how commercial lending officers handle this ambiguity.

We test these effects by varying the level of attestation in a between-subjects experiment with commercial loan officers. Subjects are asked to make judgments on the risk of the loan, whether they would recommend the loan, and the interest rate to be charged. Subjects also completed a tolerance-for-ambiguity instrument.

Results of the study indicate that only tolerance for ambiguity significantly affects the risk-assessment judgment. Auditor attestation had no effect on risk assessment. Risk assessment in turn significantly affects the decision to recommend the loan. Finally, the previous risk-assessment decision, tolerance for ambiguity, and the interaction between attestation and tolerance for ambiguity significantly affect the interest rate decision.
Task Experience as a Predictor of Superior Loan Loss Judgments
Authors: Wright William F.
Published: April 2008

An area of significant importance and risk exposure during an audit of a financial institution is assessing the uncollectible portion of the client's loan portfolio. Auditing the collectibility of a commercial loan can be difficult because this complex judgment is semi-structured and many kinds of information can be relevant. However, timely judgment process and outcome feedback are available and may improve the quality of an auditor's conclusions over time. Therefore, to test for the benefits of task-specific experience, I compare loan judgments provided by inexperienced seniors, experienced managers, and more experienced junior partners and senior managers to a criterion based on the conclusions of senior audit partners. While previous research usually does not indicate performance improvements beyond the level of an audit senior (e.g., Tan and Libby 1997) for this complex task with timely feedback, consistent and substantial performance improvements are reported here. Auditors provided increasingly more appropriate and less biased judgments, and they achieved greater judgment consensus.
Bankruptcies, Audit Reports, and the Reform Act
Authors: Geiger Marshall A. , Raghunandan K.
Published: April 2008

The Private Securities Litigation Reform Act (Reform Act) was enacted as law in 1995 and represents a major victory for the public accounting profession. Since audit reporting for publicly traded companies that enter bankruptcy continues to be of interest to legislators and the public, the Reform Act also includes audit reporting requirements regarding the auditor's assessments of a company's ability to continue as a going concern. This study examines the potential impact of the Reform Act on auditor reporting by examining audit reports for 383 bankrupt companies during the 1991–1998 period. The results indicate that, after controlling for financial stress, company size, default status, audit reporting lag and bankruptcy filing lag, auditors were less likely to have issued prior going-concern modified audit reports for bankrupt companies after the Reform Act.
Factors Affecting Internal Auditors' Consideration of Fraudulent Financial Reporting during Analytical Procedures
Authors: Church Bryan K. , McMillan Jeffrey J. , Schneider Arnold
Published: April 2008

This study investigates internal auditors' consideration of fraudulent financial reporting as an explanation for an unexpected difference in operating income. We examine whether such consideration is affected by the direction of the difference, the use of earnings-based bonus plans, and the restrictiveness of debt covenants. We conduct an experiment in which 127 internal auditors list potential explanations for the unexpected difference. We find that these factors affect internal auditors' consideration of fraudulent financial reporting. Internal auditors list a larger proportion of explanations involving fraud (1) when income is greater than expected, and (2) when debt covenants are restrictive, conditioned on income being greater than expected. We also find that internal auditors assign a higher likelihood of fraud when (1) income is greater than expected, and (2) when an earnings-based bonus plan is used and debt covenants are restrictive. The practical implication is that specific factors can affect internal auditors' consideration of fraudulent financial reporting and potentially may impact audit plans.