Morina D. Rennie, Lori S. Kopp and W. Morley Lemon
Independence is the cornerstone of the auditing profession. Even so, it is often assumed that acquiescing to the audit client when a disagreement occurs is more beneficial to the…
Abstract
Independence is the cornerstone of the auditing profession. Even so, it is often assumed that acquiescing to the audit client when a disagreement occurs is more beneficial to the auditor-client relationship than asserting one’s independence (e.g., see Wang & Tuttle, 2009). We look more closely at the issue in the context of auditor-client management disagreements as recalled by experienced auditors.
We find that for most disagreements in which the auditor did not make any concession at all, the auditor-client relationship was either unaffected or strengthened. We find that a client’s use of pressure tactics did not appear to influence whether or not the auditor made a concession, but that a client’s use of pressure tactics, was associated with damage to the auditor-client relationship. The importance of the issue causing a disagreement was positively associated with the likelihood of the auditor staying with his/her initial position.
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Marco O. Bertelli, Michele Rossi, Roberto Keller and Stefano Lassi
The management of individuals with autism spectrum disorders (ASDs) requires a multimodal approach of behavioural, educational and pharmacological treatments. At present, there…
Abstract
Purpose
The management of individuals with autism spectrum disorders (ASDs) requires a multimodal approach of behavioural, educational and pharmacological treatments. At present, there are no available drugs to treat the core symptoms of ASDs and therefore a wide range of psychotropic medications are used in the management of problems behaviours, co-occurring psychiatric disorders and other associated features. The purpose of this paper is to map the literature on pharmacological treatment in persons with ASD in order to identify those most commonly used, choice criteria, and safety.
Design/methodology/approach
A systematic mapping of the recent literature was undertaken on the basis of the following questions: What are the most frequently used psychoactive compounds in ASD? What are the criteria guiding the choice of a specific compound? How effective and safe is every psychoactive drug used in ASD? The literature search was conducted through search engines available on Medline, Medmatrix, NHS Evidence, Web of Science and the Cochrane Library.
Findings
Many psychotropic medications have been studied in ASDs, but few have strong evidence to support their use. Most commonly prescribed medications, in order of frequency, are antipsychotics, antidepressants, anticonvulsants and stimulants, many of them without definitive studies guiding their usage. Recent animal studies can be useful models for understanding the common pathogenic pathways leading to ASDs, and have the potential to offer new biologically focused treatment options.
Originality/value
This is a practice review paper applying recent evidence from the literature.
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R.F. Marshall and J.G. McCracken
THE POST‐WAR PERIOD has produced some major changes in methods of training of professional engineers, one of the most significant being the widespread adoption of various forms of…
Abstract
THE POST‐WAR PERIOD has produced some major changes in methods of training of professional engineers, one of the most significant being the widespread adoption of various forms of sandwich course aimed at closer integration of academic study and practical experience. The ‘sandwich’ idea is not, however, a post‐war development; in fact, a number of college and university courses have been run on similar lines for many years. These were the prototypes of the thin‐sandwich arrangements involving alternating periods, usually of about six months, in college and in industry which characterise the courses leading to the recently instituted Diploma in Technology.
IN recent years the bogie type of multi‐wheel undercarriage has been introduced on the medium and heavy range of aircraft. The trend began because of the necessity of keeping…
Abstract
IN recent years the bogie type of multi‐wheel undercarriage has been introduced on the medium and heavy range of aircraft. The trend began because of the necessity of keeping runway loadings to a minimum and the difficulty of stowing a large diameter single wheel in the wing or fuselage during flight. By spreading the main undercarriage ground reaction through two, four or more wheels, existing runways are able to accommodate heavier aircraft, while faster operational flight speeds have resulted in relatively thinner wing sections aggravating the stowage problem of the undercarriage. The interpretation of the bogie into practical undercarriages with their manifold performance duties has led to several types of mechanisms each with distinctive dynamical features. One such mechanism is the semi‐articulated bogie type and its general features have been previously described, The claims made for this undercarriage have been substantiated through several years of successful operational experience. Since this particular arrangement has obvious future applications both as a twin‐ or multi‐wheel version and, as it possesses characteristic dynamical features, it is considered appropriate to place on record the analysis of its landing performance.
Mohammad Rezaei, AliReza Moradi, Mehdi Tehrani-Doost, HamidReza Hassanabadi and Reza Khosrowabadi
The purpose of this paper is to investigate the effects of combined risperidone (RIS) and pivotal response treatment (PRT) in children with autism spectrum disorder (ASD).
Abstract
Purpose
The purpose of this paper is to investigate the effects of combined risperidone (RIS) and pivotal response treatment (PRT) in children with autism spectrum disorder (ASD).
Design/methodology/approach
In all, 34 children diagnosed with ASD (mean age of 12.36 years) were randomly divided into two groups: an RIS treatment group (n=18) and an RIS plus PRT (n=16). Communication skills were evaluated with the child communication checklist (CCC).
Findings
Total score of the CCC was increased in both groups after three months compared with the score prior to treatment. The total score of the CCC was significantly higher in the combined treatment group than in the RIS group.
Originality/value
Treatment with RIS combined with PRT may result in a better outcome in communication skill for children with autism than RIS training alone.
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The purpose of this study is to critically analyse the current research around the impact of management strategies on challenging behaviour in autism.
Abstract
Purpose
The purpose of this study is to critically analyse the current research around the impact of management strategies on challenging behaviour in autism.
Design/methodology/approach
Mixed method analysis.
Findings
Seven studies were included for discussion. The author found significant heterogeneity in the outcome measures of all the studies and was unable to provide a meta-analysis. The results showed that psychosocial interventions offer the most promise in terms of safety and efficacy. The author was unable to explain what part of their intervention had the most significant effect. Antipsychotic interventions demonstrated the most robust methodologies and therefore, the results are more reliable.
Research limitations/implications
These studies provide valuable evidence for UK guidelines and suggest that lower doses of medication do not have a therapeutic effect on patients. Furthermore, these studies do not use psychosocial interventions alongside medication reduction, which may have proven valuable to help the author’s understanding of the different management strategies for treating challenging behaviour in autism. Thus, this literature review recommends further studies in the reduction of medication alongside psychosocial interventions with a larger number of participants recruited from a diverse range of backgrounds.
Practical implications
Gerrard et al. (2019) hope that positive behavioural support will become standard practice for specialist teams following the results of their findings and conclude that in the absence of effective management strategies, there is a greater likelihood of the re-introduction of medication. Admittedly, they do not understand what components of their intervention had the greatest significance on the results and identify this as a limitation of the study. In the single case study by Lee, Rhodes and Gerrard (2019), they claim that medication reduction and discontinuation can be successful if the rate of titration reduction is slowed down. This may offer some insight into the success of the strategy by Gerrard et al. (2019).
Social implications
Bishop-Fitzpatrick et al. (2013) state that the researchers in their systematic reviews used “creative techniques” to address the core deficits of autism (p. 7). It can be argued that psychosocial interventions are highly individualized, making them difficult to implement in practice and are ungeneralizable. For this purpose, the reduction of medication cannot be implemented consistently as it is not clear what strategies are effective.
Originality/value
This is the author’s own work, and to the best of the author’s knowledge, it does not infringe upon anyone’s copyright and that any ideas, techniques or any other material are fully acknowledged in accordance with the Harvard referencing guidelines.
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Maryam Gholamalizadeh, Narjes Ashouri Mirsadeghi, Samira Rastgoo, Saheb Abbas Torki, Fatemeh Bourbour, Naser Kalantari, Hanieh Shafaei, Zohreh Teymoori, Atiyeh Alizadeh, Alireza Mosavi Jarrahi and Saeid Doaei
Deficiencies or imbalances in dietary fat intake may influence on mental and neurological functions of children with autism spectrum disorders (ASD). This study aims to compare…
Abstract
Purpose
Deficiencies or imbalances in dietary fat intake may influence on mental and neurological functions of children with autism spectrum disorders (ASD). This study aims to compare body mass index (BMI) and the amount of fatty acids intake in the autistic patients with the comparison group.
Design/methodology/approach
This case-control was carried out on 200 randomly selected children from 5 to 15 years old (100 autistic patients as the case group and 100 healthy children as the comparison group) in Tehran, Iran. The food frequency questionnaire (FFQ) was used to assess the intake of calorie, macronutrients and different types of dietary fatty acids including saturated fatty acids (SFA), monounsaturated fatty acids (MUFAs), poly unsaturated fatty acids (PUFAs), linoleic acid (LA), α-Linolenic acid (ALA), eicosapentaenoic acid (EPA), docosahexaenoic acid (DHA) and trans fatty acids.
Findings
The autistic patients had higher BMI, birth weight and mother’s BMI compared to the comparison group (All p < 0.01). No significant difference was found in the amount of dietary calorie, protein, carbohydrate and total fat intake between two groups. The risk of ASD was associated with higher intake of MUFAs (OR: 3.18, CI%:1.13–4.56, p = 0.04), PUFAs (OR: 4.12, CI95%: 2.01–6.25, p < 0.01) and LA (OR: 4.76, CI95%: 1.34–14.32, p < 0.01).
Originality/value
The autistic children had higher BMI and higher intake of unsaturated fatty acids except for omega-3 fatty acids. Further longitudinal studies are warranted.
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Breeanna Campbell, Michelle Curran, Raymond Inkpen, Mary Katsikitis and Lee Kannis-Dymand
Metacognitive beliefs and processes have been found to perpetuate anxiety and depression in youth and adults. However, the presence of metacognitive beliefs in children with…
Abstract
Purpose
Metacognitive beliefs and processes have been found to perpetuate anxiety and depression in youth and adults. However, the presence of metacognitive beliefs in children with autism spectrum disorder is somewhat unclear and has received limited research attention to date. The purpose of this paper is to explore metacognitive beliefs in children with autism and associations with anxiety and depression.
Design/methodology/approach
In total, 23 high functioning participants (17 male and 6 female) between the ages of 8 and 12 (M=10.38) diagnosed on the autism spectrum completed the study. Participants completed the Revised Children’s Scale of Anxiety and Depression and the Metacognitions Questionnaire for Children.
Findings
Correlation analyses revealed that positive and negative metacognitive beliefs were found, as hypothesised, to be prevalent in this sample.
Originality/value
Despite methodological limitations, this is one of the first research evaluations to provide evidence for metacognitive beliefs in high functioning children with autism and comorbid anxiety or low mood.
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Todd E. Clark and Michael W. McCracken
This article surveys recent developments in the evaluation of point and density forecasts in the context of forecasts made by vector autoregressions. Specific emphasis is placed…
Abstract
This article surveys recent developments in the evaluation of point and density forecasts in the context of forecasts made by vector autoregressions. Specific emphasis is placed on highlighting those parts of the existing literature that are applicable to direct multistep forecasts and those parts that are applicable to iterated multistep forecasts. This literature includes advancements in the evaluation of forecasts in population (based on true, unknown model coefficients) and the evaluation of forecasts in the finite sample (based on estimated model coefficients). The article then examines in Monte Carlo experiments the finite-sample properties of some tests of equal forecast accuracy, focusing on the comparison of VAR forecasts to AR forecasts. These experiments show the tests to behave as should be expected given the theory. For example, using critical values obtained by bootstrap methods, tests of equal accuracy in population have empirical size about equal to nominal size.
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This paper aims to examine the effects of firm size on audit proposal readability and audit proposal readability on auditor selection using readability metrics.
Abstract
Purpose
This paper aims to examine the effects of firm size on audit proposal readability and audit proposal readability on auditor selection using readability metrics.
Design/methodology/approach
Adopting the Flesch reading ease readability formula, the authors analyze the readability of 370 hand-collected audit proposals submitted by audit firms for US state and local governments’ audit service contracts.
Findings
The authors find differences in readability across audit firm size, specifically the proposals written by smaller firms are more readable than those submitted by larger firms. The results further indicate that readability metrics correlate with auditor selection, i.e. an increase in audit proposal readability from the first to third quartile improves the likelihood of a firm winning the engagement by about 6 per cent, ceteris paribus. In addition, while audit fees and an existing auditor–client relationship are associated with engagement success, proxies for audit quality (i.e. audit firm size, audit experience of lead partner) are not.
Research limitations/implications
The Flesch reading ease measure is a simple linear combination of text attributes, which assumes that readability is a single, unidimensional construct. Simple readability metrics, such as the Flesch reading ease, may confound environmental complexity with readability.
Practical implications
Readability improves audit proposal success.
Originality/value
The results provide insight to accounting stakeholders regarding the potential influence of readability on audit firm selection. In short, readability matters.