Few individuals presently can claim genuine familiarity with HRA data. Professor of Accounting J.A. Hendricks confined his analysis to subjects who indicated an understanding of the meaning of HRA. Yet, it is likely that most had never seen statements containing such data prior to the experiment; indeed, the subjects had read and heard little about the topic. As a result, their perceptions of the characteristics of the data (e.g., perceptions of the data's objectivity, reliability and, most importantly, relevance) must have been formed primarily on the basis of the materials presented in the experiment. How they perceived the HRA data is unclear. The only reasonably safe assumption that can he made is that the data were perceived to be novel. It may be argued that the subjects' responses bear some relationship to the reactions of "real world" investors to the initial introduction of HRA statements. However, "real world" decisions have economic consequences and reactions to novel data in such an environment are likely to be very different (e.g., more cautious) than those in an experimental situation. The more important issue, though, is the impact of HRA data presented on a continuing basis; the responses of Hendricks's subjects offer no insight into either experimental or "real world" reactions once such data lose their novelty.

[This study was designed to provide empirical evidence on the effects of audit structure on audit judgments. Specifically, the study examined differences between structured and unstructured audit methods in terms of judgment consensus and auditors' use of coordination and control mechanisms, under different degrees of task uncertainty. A field experiment was conducted involving 113 audit seniors from four firms: two from each end of an audit structure scale. Contrary to expectations, auditors from structured firms did not exhibit uniformly greater consensus in their judgments. However, relative to unstructured firms' auditors, the auditors from structured firms exhibited a greater propensity to increase their use of certain control and coordination mechanisms (especially consultation with peers and audit managers) as the level of task uncertainty increased.]

This study was designed to provide empirical evidence on the effects of audit structure on audit judgments. Specifically, the study examined differences between structured and unstructured audit methods in terms of judgment consensus and auditors' use of coordination and control mechanisms, under different degrees of task uncertainty. A field experiment was conducted involving 113 audit seniors from four firms: two from each end of an audit structure scale. Contrary to expectations, auditors from structured firms did not exhibit uniformly greater consensus in their judgments. However, relative to unstructured firms' auditors, the auditors from structured firms exhibited a greater propensity to increase their use of certain control and coordination mechanisms (especially consultation with peers and audit managers) as the level of task uncertainty increased.

[This study investigates the impact of student internships on subsequent academic performance. The post-internship course performance of students with internship experience was compared to that of a group of noninterns (matched on grade-point average and hours of coursework completed prior to the internship). Average performance across all courses did not differ significantly between the two groups. Analysis of performance in particular subject areas and courses suggests a tendency for interns to focus their efforts on courses most closely related to their chosen career. However, only in auditing coursework (where substantive knowledge gained from their internship experience should be most applicable) was the performance of interns significantly better than that of the noninterns.]

This study investigates the impact of student internships on subsequent academic performance. The post-internship course performance of students with internship experience was compared to that of a group of noninterns (matched on grade-point average and hours of coursework completed prior to the internship). Average performance across all courses did not differ significantly between the two groups. Analysis of performance in particular subject areas and courses suggests a tendency for interns to focus their efforts on courses most closely related to their chosen career. However, only in auditing coursework (where substantive knowledge gained from their internship experience should be most applicable) was the performance of interns significantly better than that of the noninterns.

This paper describes a field experiment undertaken to assess effects of televised introductory accounting instruction. The semantic differential was employed in the measurement of students' attitudes toward the accounting profession, accounting as a major, and the accounting lecturer. Attitudes and exam performance of students who received televised instruction were compared with those of students who received instruction by conventional methods. In both cases, instruction was provided within a large group context. No statistically significant differences were found in attitudes toward either majoring in accounting or the lecturer, nor was there a statistically significant difference in exam performance. However, significantly more favorable attitudes toward the accounting profession were associated with those who received televised instruction.

The trend towards more structure In some of the largest accounting firms' audit methodologies has generated considerable Interest, but little empirical evidence. This study provides evidence on the role conflict and role ambiguity perceived by audit seniors in structured versus unstructured accounting firms. Role theory provides a basis for analyzing the effects of audit structure on the organizational characteristics which are potential sources of role conflict and ambiguity, The results are based on a sample of 67 seniors from structured and 54 seniors from unstructured firms. The seniors' perceptions of their firms' organizational characteristics and their perceived role stress differed systematically across structured versus unstructured firms. No evidence is found of the concerns (such as inflexibility in atypical audit environments) that have been raised regarding the trend towards Increasing audit structure.

[The trend towards more structure in some of the largest accounting firms' audit methodologies has generated considerable interest, but little empirical evidence. This study provides evidence on the role conflict and role ambiguity perceived by audit seniors in structured versus unstructured accounting firms. Role theory provides a basis for analyzing the effects of audit structure on the organizational characteristics which are potential sources of role conflict and ambiguity. The results are based on a sample of 67 seniors from structured and 54 seniors from unstructured firms. The seniors' perceptions of their firms' organizational characteristics and their perceived role stress differed systematically across structured versus unstructured firms. No evidence is found of the concenrs (such as inflexibility in atypical audit environments) that have been raised regarding the trend towards increasing audit structure.]