Given its significance to stakeholders, the process of revising audit reports is an essential subject in today’s economic context. This study aims to detail relevant elements of this process by evaluating alterations to and developments of the audit report, as supported by international and regional standard-setters and regulators. To that end, we examine audit reports that have already applied new auditing regulations. This case study approach allows us to highlight UK audit-reporting practices both before and after the ISA 700 was (...) issued and entered practice. Our findings reveal that in terms of content and content positioning, UK companies’ audit reports make use of the psychological effects of primacy versus serial position and have done so long before the applicability of the international standard for financial statements published after December 2016. (shrink)

This article reviews current methods for evaluating models in the cognitive sciences, including theoretically based approaches, such as Bayes factors and minimum description length measures; simulation approaches, including model mimicry evaluations; and practical approaches, such as validation and generalization measures. This article argues that, although often useful in specific settings, most of these approaches are limited in their ability to give a general assessment of models. This article argues that hierarchical methods, generally, and hierarchical Bayesian methods, specifically, can provide a (...) more thorough evaluation of models in the cognitive sciences. This article presents two worked examples of hierarchical Bayesian analyses to demonstrate how the approach addresses key questions of descriptive adequacy, parameter interference, prediction, and generalization in principled and coherent ways. (shrink)

Some philosophers have recently argued that luck at the time of decision is a problem for compatibilists and libertarians alike. But conceptual ambiguity regarding deterministic luck at the time of decision – henceforth C-luck – has obscured recognition of the problem C-luck poses to compatibilism. This paper clarifies C-luck and distinguishes it from present luck, showing that the former arises from contingent factors at the time of decision instead of presupposed free will requirements. We then argue that empirical findings confirm (...) the existence of C-luck thereby raising a fundamental challenge to compatibilist accounts of moral responsibility. (shrink)

ABSTRACT Researchers have increasingly acknowledged that affect plays a role in ethical decision making. However, the impact that specific affective states may have on the expression of decision biases in the context of ethical dilemmas has received limited empirical attention. To address this, the present effort examined the impact of happy and sad affective states on biases in ethical decision making. In an online experiment, undergraduate students read short stories that either induced happy, sad, or relaxed affective states, followed by (...) a covert measure of three types of biases held to inhibit ethical decision making. Results demonstrated that happy affective states increased the expression of regulation biases, and sad affective states increased the expression of simplification biases, compared to relaxed affective states. Implications are discussed for advancing research on ethical decision making and reducing unethical behavior in organizations. (shrink)

Forcing occurs when a magician influences the audience's decisions without their awareness. To investigate the mechanisms behind this effect, we examined several stimulus and personality predictors. In Study 1, a magician flipped through a deck of playing cards while participants were asked to choose one. Although the magician could influence the choice almost every time (98%), relatively few (9%) noticed this influence. In Study 2, participants observed rapid series of cards on a computer, with one target card shown longer than (...) the rest. We expected people would tend to choose this card without noticing that it was shown longest. Both stimulus and personality factors predicted the choice of card, depending on whether the influence was noticed. These results show that combining real-world and laboratory research can be a powerful way to study magic and can provide new methods to study the feeling of free will. (shrink)

BackgroundStory recall tests have shown variable sensitivity to rate of cognitive decline in individuals with Alzheimer’s disease biomarkers. Although SR tasks are typically scored by obtaining a sum of items recalled, item-level analyses may provide additional sensitivity to change and AD processes. Here, we examined the difficulty and discrimination indices of each item from the Logical Memory SR task, and determined if these metrics differed by recall conditions, story version, lexical categories, serial position, and amyloid status.Methodsn = 1,141 participants from (...) the Wisconsin Registry for Alzheimer’s Prevention longitudinal study who had item-level data were included in these analyses, as well as a subset of n = 338 who also had amyloid positron emission tomography imaging. LM data were categorized into four lexical categories, and by serial position. We calculated difficulty and discriminability/memorability by item, category, and serial position and ran separate repeated measures ANOVAs for each recall condition, lexical category, and serial position. For the subset with amyloid imaging, we used a two-sample t-test to examine whether amyloid positive and amyloid negative groups differed in difficulty or discrimination for the same summary metrics.ResultsIn the larger sample, items were more difficult in the delayed recall condition across both story A and story B. Item discrimination was higher at delayed than immediate recall, and proper names had better discrimination than any of the other lexical categories or serial position groups. In the subsample with amyloid PET imaging, proper names were more difficult for Aβ+ than Aβ−; items in the verb and “other” lexical categories and all serial positions from delayed recall were more discriminate for the Aβ+ group compared to the Aβ− group.ConclusionThis study provides empirical evidence that both LM stories are effective at discriminating ability levels and amyloid status, and that individual items vary in difficulty and discrimination by amyloid status, while total scores do not. These results can be informative for the future development of sensitive tasks or composite scores for early detection of cognitive decline. (shrink)

Digital reading devices such as Kindle differ from paper books with respect to the kinesthetic and tactile feedback provided to the reader, but the role of these features in reading is rarely studied empirically. This experiment compares reading of a long text on Kindle DX and in print. Fifty participants (24 years old) read a 28 page (approx. one hour reading time) long mystery story on Kindle or in a print pocket book and completed several tests measuring various levels of (...) reading comprehension: engagement, recall, capacities to locate events in the text and reconstructing the plot of the story. Results showed that in most tests subjects performed identically whatever the reading medium. However, on measures related to chronology and temporality, those who had read in the print pocket book, performed better than those who had read on a Kindle. It is concluded that, basically comprehension was similar with both media, but, because kinesthetic feedback is less informative with kindle, readers were not as efficient to locate events in the space of the text and hence in the temporality of the story. We suggest that, to get a correct spatial representation of the text and consequently a coherent temporal organization of the story, readers would be reliant on the sensorimotor cues which are afforded by the manipulation of the book. (shrink)

We present a theory of sequential information processing in persuasion. It extends assumptions of the heuristic-systematic model, in particular the idea that information encountered early in a persuasion situation may affect the processing of subsequent information. SIP also builds on the abstraction from content-related dichotomies in accord with the parametric unimodel of social judgment. SIP features one constitutional axiom and three main postulates: Persuasion is the sequential processing of information that is relevant to judgment formation. Inferences drawn from initial information (...) may bias the processing of subsequent information if they are either activated rules or valence expectations that are relevant to the subsequent information. Inferences drawn from initial information are resistant to change. Thus, the interpretation of subsequent information is assimilated to inferences drawn from the initial information. Or, if assimilation is impossible, contrast effects occur. The overall effect of a persuasion attempt corresponds to the recipient’s judgment at the moment the processing of information is terminated. We illustrate how our predictions for assimilation and contrast effects may be tested by presenting results from an experiment in which we presented exactly the same arguments but varied the processing sequence. We discuss theoretical and applied implications of sequence effects for persuasion phenomena, as well as challenges for further research developing and testing the theory. (shrink)

We demonstrate that the key components of cognitive architectures (declarative and procedural memory) and their key capabilities (learning, memory retrieval, probability judgment, and utility estimation) can be implemented as algebraic operations on vectors and tensors in a high‐dimensional space using a distributional semantics model. High‐dimensional vector spaces underlie the success of modern machine learning techniques based on deep learning. However, while neural networks have an impressive ability to process data to find patterns, they do not typically model high‐level cognition, and (...) it is often unclear how they work. Symbolic cognitive architectures can capture the complexities of high‐level cognition and provide human‐readable, explainable models, but scale poorly to naturalistic, non‐symbolic, or big data. Vector‐symbolic architectures, where symbols are represented as vectors, bridge the gap between the two approaches. We posit that cognitive architectures, if implemented in a vector‐space model, represent a useful, explanatory model of the internal representations of otherwise opaque neural architectures. Our proposed model, Holographic Declarative Memory (HDM), is a vector‐space model based on distributional semantics. HDM accounts for primacy and recency effects in free recall, the fan effect in recognition, probability judgments, and human performance on an iterated decision task. HDM provides a flexible, scalable alternative to symbolic cognitive architectures at a level of description that bridges symbolic, quantum, and neural models of cognition. (shrink)

One widely-endorsed argument in the experimental philosophy literature maintains that intuitive judgments are unreliable because they are influenced by the order in which thought experiments prompting those judgments are presented. Here, we explicitly state this argument from ordering effects and show that any plausible understanding of the argument leads to an untenable conclusion. First, we show that the normative principle is ambiguous. On one reading of the principle, the empirical observation is well-supported, but the normative principle is false. On the (...) other reading, the empirical observation has only weak support, and the normative principle, if correct, would impugn the reliability of deliberative reasoning, testimony, memory, and perception, since judgments in all these areas are sensitive to ordering in the relevant sense. We then reflect on what goes wrong with the argument. (shrink)

People can learn to perform new tasks very quickly by making use of lower‐level skills they have developed when learning previous tasks. Hoekstra, Martens, and Taatgen model this process, showing how a system trained on simple tasks (visual search and two working memory tasks) can then quickly learn to perform the attentional blink task, and it ends up making the same sorts of errors as people do.

We propose that leaders play a more important role in voters’ party sympathy in proportional representation systems than previous research has suggested. Voters, from the 2018 Swedish General Election, were in an experiment asked to describe leaders and parties with three indicative keywords. Statistical models were conducted on these text data to predict their vote choice. The results show that despite that the voters vote for a party, the descriptions of leaders predicted vote choice to a similar extent as descriptions (...) of parties. However, the order of the questions mattered, so that the first questions were more predictive than the second question. These analyses indicate that voters tend to conflate characteristics of leaders with their parties during election campaigns, and that leaders are a more important aspect of voting under PR than previous literature has suggested. Overall, this suggests that statistical analysis of words sheds new light of underlying sympathies related to voting. (shrink)

Cultural evolutionary theory has identified a range of cognitive biases that guide human social learning. Naturalistic and experimental studies indicate transmission biases favoring negative and positive information. To address these conflicting findings, the present study takes a socially situated view of information transmission, which predicts that bias expression will depend on the social context. We report a large‐scale experiment (N = 425) that manipulated the social context and examined its effect on the transmission of the positive and negative information contained (...) in a narrative text. In each social context, information was progressively lost as it was transmitted from person to person, but negative information survived better than positive information, supporting a negative transmission bias. Importantly, the negative transmission bias was moderated by the social context: Higher social connectivity weakened the bias to transmit negative information, supporting a socially situated account of information transmission. Our findings indicate that our evolved cognitive preferences can be moderated by our social goals. (shrink)

The purpose of this study was to investigate experimentally the extent to which children’s novel word learning and story comprehension from eBooks depends on the relevance of interactive eBook features. A story was created in the lab to incorporate novel word-object pairs. The story was read to preschoolers (3-5 years old, N = 103) using one of the three books: noninteractive control, interactive-relevant, interactive-irrelevant. Novel word learning and story comprehension were assessed with posttests in which children picked target objects from (...) an array and sorted story events into sequences, respectively. Findings indicate that word learning and story comprehension were similar across all three books, suggesting that simple interactive features – whether relevant or irrelevant to the story – had little impact on learning in this controlled experiment. (shrink)

I argue that appreciation of the phenomenon of forgetting requires serious attention to its origins and place in nature. This, in turn, necessitates metaphysical inquiry as well as empirical backing – a combination likely to be eschewed by psychological orthodoxy. But, if we hope to avoid the conceptual vacuity that characterizes too much of contemporary psychological inquiry (e.g., Klein, 2012, 2014a, 2015a, 2016a), a “big picture” approach to phenomena of interest is essential. Adopting this investigative posture turns the “received view” (...) of the relation between remembering and forgetting on its head: Rather than treated as the result of breakdowns and limitations of biologically engineered systems of remembering, forgetting is accorded elevated status as the driving force behind the evolution of organic systems of information retention. (shrink)