Purpose – The purpose of this paper is to focus on the effects of the ethical climate in Chinese certified public accounting (CPA) firms on auditors’ perceptions of organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test for differences in the perceived ethical climates of local and international CPA firms. Design/methodology/approach – The study is...

Auditing healthcare terminologies for errors requires human experts. In this paper, we present a study of the performance of auditors looking for errors in the semantic type assignments of complex UMLS concepts. In this study, concepts are considered complex whenever they are assigned combinations of semantic types. Past research has shown that complex concepts have a higher likelihood of error...

Ideally skeptical inheritance supports exactly those inferences true in every credulous extension of an inheritance hierarchy. We provide a formal definition of ideally skeptical inheritance. We show that two path-based approaches fail to capture ideally skeptical inheritance , and that there are inheritance hierarchies for which there are more always-true inferences than always-supported paths...

A sequent calculus for skeptical consequence in infinite autoepistemic theories is presented and proved sound and complete. While skeptical consequence is decidable in the finite case, the move to infinite theories increases the complexity of skeptical reasoning to being Π1-complete. This implies the need for sequent rules with countably many premises, and such rules are employed.

This study examines whether job insecurity among auditors who work at a public accounting firm in Jakarta associates with their turnover intention and subjective well-being proactive personality have moderating effect. The data of the were collected from web-based questionnaire that amounted to 166 Jakarta, Indonesia, used SEM-PLS approach testing hypotheses. found has positive relationship as ...

An approach to skeptical query-answering in Constrained Default Logic based on the Connection Method is presented. We adapt a recently proposed general method to skeptical reasoning in Default Logics—a method which does neither strictly require the inspection of all extensions nor the computation of entire extensions to decide whether a formula is skeptically entailed. We combine this method wi...