Sunday, May 17, 2020

Critical appraisal statistical inference - article by Tamir (1988) - Free Essay Example

Sample details Pages: 8 Words: 2357 Downloads: 7 Date added: 2017/06/26 Category Sociology Essay Type Critical essay Level High school Did you like this example? Critical appraisal statistical inference article by Tamir (1988) Write a critical appraisal of the authors use of statistical inference and more general issues of presentation in the article by Tamir (1988). Introduction Academic achievement throughout school has a major impact on the opportunities which are available to individuals with regards to further education and once they leave the educational system. Improving levels of educational attainment in the UK is a consistent component of government agenda, with a particular focus on lessening inequalities across the population (Cassen Kingdon, 2007, online). Understanding factors which influence academic achievement is therefore clearly important in the design of effective educational policy. It has been relatively well established that there are gender differences in general educational attainment. Although this is less marked in the UK than in many other countries, it is a general trend across Europe and internationally (Buchmann et al., 2008, p. 319; Eurydice, 2009, p. 74). There have been numerous studies which have sought to understand whether these differences apply within specific subjects. One example of such a study was conduct ed by Tamir et al. (1988, p. 128), and aimed to investigate whether there were differences in achievement and experiences between boys and girls in high school science. This essay presents a critical analysis of the study with regards to the statistical analysis performed and the conclusions inferred. The first section presents a brief overview of the study, followed by a more in-depth discussion of the statistical inference used. Don’t waste time! Our writers will create an original "Critical appraisal statistical inference article by Tamir (1988)" essay for you Create order Study Overview The study sought to evaluate gender differences in science achievement and attitudes towards science among Israeli 12th grade students. The sample included both those majoring in science, be that physics, chemistry or biology, and those not majoring in science. Data was collected using both surveys and objective testing instruments. Overall, there were 10 different dimensions of high school science experiences which were investigated within the study including achievement, attitudes towards science both for their own personal use and for society, preferences with regards to science and learning, and their learning and study experiences. Socioeconomic status was also considered as an additional explanatory variable. The authors concluded on the basis of their study that physics was predominantly chosen by boys while biology was chosen by more girls. The study also indicated that boys had a preference towards science subjects, had more positive attitudes towards science, viewed themselves as higher achievers in this area, and were more inclined towards scientific careers. The study also indicated that boys were higher achievers in physics and earth sciences than girls and that non-science majors were relatively scientifically illiterate. Academic Achievement All participants were administered a general science test. Those studying one of the three individual majors were also administered a separate test based on this major. In addition, understanding of science was measured using the 20-item Understanding of Science Measure (SUM). The use of objective testing is important in achieving valid measures of student academic achievement. Although the two are linked, internal and external factors may also interfere so that self-concept may not always match actual performance; this could therefore skew results (Caprara et al., 2011, p. 78). Similar problems could also be seen with regards to self-reported attitudes (Alexander Winne, 2006, p. 330). It is also important that both were measured, as there is evidence that objectively measured academic achievement and subjective attitudes may not directly correlate (See Khoo, 2011, p. 180). Data were analysed using SPSS. It is not made entirely clear which statistical tests were used to a nalyse the data, but the presence of a column marked t in the results tables would appear to indicate that the students t test was used. This would have been an appropriate test to use for comparison of two samples, in this case taking boys and girls as separate samples and analyzing for a difference with respect to other variables. However, it is possible that some of the assumptions of this test may have been violated. First, the test assumes that all observations are independent (Gliner Morgan, 2009, p. 219). However there is evidence that peer influence may be a major factor determining attitudes towards science, which could indicate that these observations are not independent. Teacher influence is also important, so there could be trends within each class (Talton Simpson, 1985, p. 19; George, 2006, p. 571). Also, the test relies on all observations coming from a normal distribution (Gliner Morgan, 2009, p. 219). A sample size of 2 153 pupils was used. This was ge nerated using random sampling from a sampling frame of 68 different high schools and 137 12th Grade classes. The sample was stratified according to the major studied by the pupil, although there were different numbers of each included: 926 in biology, 484 in physics and 249 in chemistry. This was based on inclusion of 68 biology classes, 39 physics classes and 18 chemistry classes. As a control group there were also 404 non-science majors included, from 26 different classes. As a large sample size was used, it would be expected that the distribution would approach normal, therefore this assumption may be upheld (Underhill Bradfield, 2004, p. 8). However the assumption that the variance of the dependent variables is approximately equal could be called into question given the unequal sizes of the different groups (Gliner Morgan, 2009, p. 219). The authors inferred that boys excel in physics and application. This was based on the results for these areas within the general sci ence test (3M), as well as in the tool specifically measuring achievement in physics (3P). Although all study participants were reportedly administered the 3M general science test, this is inconsistent with the results presented, which include a total of only 1590 participants. The number of boys taking the physics 3P test was also much larger than the number of girls, possibly leading to questioning of the assumptions underlying the t test (Gliner Morgan, 2009, p. 219). The authors also concluded that the girls outperformed boys on the biology test 3B. Here too, the number of girls was much larger than the number of boys in the sample. This also appeared to be inconsistent with the results of the general science test 3M. On this same basis, the authors concluded that there was no difference in chemistry achievement for those majoring in one of the subjects. There was no set of results presented for the general science test broken down according to major studied. This mean s that it is difficult to determine whether this is the case, or whether this conclusion could also be applied to those not majoring in science. There was no evidence of confounding, as there was no individual area in which girls significantly outperformed boys. This same trend was also seen in the non-science participants. The authors also concluded that non-science students are scientifically illiterate. Although this could be judged to be true when comparing the results achieved by participants in the 3M and 3N tests, it is not clear whether these two tests were different. In addition, there were a much larger number of participants completing the 3M than the 3N test. Attitudes Towards Science Understanding the attitude of pupils towards science is also important as this is linked to achievement (Koballa Crawley, 1985, p. 222). Inference regarding major subject choice was that girls had a preference for biology and non-science, while boys had a preference for physics. This was appropriate, based simply on comparison of proportions studying each subject. Attitudes towards science were measured using a 40-item scale (3ATT). Scientific or cognitive preference was measured using a 20-item Cognitive Preference Inventory (PREF). One issue with the use of this type of instrument is that there needs to be some assessment to ensure that there is consistency across items in measuring a given construct (See Khoo, 2011, p. 181). The authors concluded that boys had more positive attitude towards science than girls. This was justified according to analysis of the specific questions regarding science being important to both themselves and to society. However given that the a ttitude scale (3ATT) had 40 items, this represents only a small number of the questions to which responses were generated. Similar could also be said of conclusions drawn on attitudes toward science learning, attitude toward learning and school, interest in biology and inquiry experiences, and self-perception of achievement in science and math. As with attitudes toward science, the tables presented by the authors provided only a small snapshot of the completed survey instruments. Therefore it is difficult to determine whether the responses provided to other items were also consistent with the inferred conclusions. The authors concluded that there were no differences between the preferences of boys and girls with regard to cognitive modes. However there were no results presented from which to understand whether there could have been small differences. There was also no analysis according to stratification of participants in terms of major. The authors concluded that there we re gender differences with regard to science career orientations. They also concluded that there was an almost perfect match between the subjects which the pupils chose to major in and their future career aspirations. Both of these conclusions were justified by the data presented and the results of the t test analysis. Other Explanatory Factors It would be argued that the major omission from this study was the failure to relate the different variables on which data were collected. This could have provided a more detailed picture of the gender differences and could have provided a more realistic picture of the interaction between different factors in determining pupils choices with regards to science education. Importantly it could also have provided more information on whether differences observed were all due to gender individually or whether other factors contributed more towards differences, but were perhaps themselves influenced by gender. This would be expected on the basis of numerous other research studies which have indicated that there is a complex interplay of factors determining achievement in science, including internal and external factors (Wolf Fraser, 2008, p. 321). One of the most important findings reported by the authors may relate to the differences in socioeconomic status between boys and girl s in the study sample, which has been shown to be an important influence on academic achievement by other authors (Sirin, 2005, p. 417). Their results indicated that boys had a higher socioeconomic status on average. They suggested that this implied more girls of lower socioeconomic status elected to major in science in high school. However it is not possible to infer causality from this type of statistical test. It could instead be that more boys of higher socioeconomic status choose to major in science, or a combination of the two. This would appear to be more consistent with their conclusion that boys with lower socioeconomic status tend to select vocational courses. It doesnt explain what girls of higher socioeconomic status choose to major in. It could also be merely a coincidental finding. Importantly, this inequality in socioeconomic status could also be a potential explanatory factor for some of the other differences between boys and girls reported in the study. Th e authors concluded that this was not the case with respect to analysis of the data on physics achievement. Analysis of covariance when SES was maintained at a constant level demonstrated that there remained significant differences between boys and girls in this respect. However it may have been more pertinent to perform multivariate regression analysis on this data instead. There was unfortunately no inclusion of this variable in the models used to analyse the differences in other factors. Conclusions Overall, the statistical inference of the authors was accurate in identifying simple trends in the data. However more complex statistical analysis, such as the use of multiple regression modeling could have better elucidated the relationships between the variables explored. There is some consideration given by the authors as to the implications of their findings, but this type of analysis could have provided results more relevant to practice. There is also little discussion of the generalizability of the findings to the wider population. Yet this may be an important consideration if the results were to be used to shape educational policy and programme design. It would be suggested that the results could only be partially generalizable, as the study sample would not reflect the same type of distribution of characteristics of individuals in other countries. For example as the study was conducted in Israel all those included in the sample were Jewish. References Alexander, P.A. Winne, P.H. (2006) Handbook of Educational Psychology – 2nd Edition. Mahwah, NJ: Lawrence Erlbaum Associates, p. 330. Buchmann, C., DiPrete, T.A. McDaniel, A. (2008) Gender inequalities in education. Annual Review of Sociology, 34, 319-337. Caprara, G.V., Vecchione, M., Alessandri, G., Gerbino, M. Barbaranelli, C. (2011) The contribution of personality traits and self-efficacy beliefs to academic achievement: A longitudinal study. British Journal of Educational Psychology, 81(1), 78-96. Cassen, R. Kingdon, G. (2007) Tackling Low Educational Achievement. Joseph Rowntree Foundation. Available [online] from: https://www.jrf.org.uk/publications/tackling-low-educational-achievement [Accessed 02/12/2011]. Eurydice (2009) Gender Differences in Educational Outcomes. Brussels: Education, Audiovisual and Culture Executive Agency. Available [online] from: https://eacea.ec.europa.eu/education/eurydice/documents/thematic_reports/120EN.pdf [Accessed 02/12/2011]. George, R. (2006) A cross-domain analysis of change in students attitudes toward science and attitudes about the utility of science. International Journal of Science Education, 28(6), 571-589. Gliner, J.A. Morgan, G.A. (2009) Research Methods in Applied Settings. Mahwah, NJ: Lawrence Erlbaum Associates, p. 219. Koballa, T.R. Crawley, F.E. (1985) The influence of attitude on science teaching and learning. School Science and Mathematics, 85(3), 222-232. See, Y.H.M. Khoo, B.L.Z. (2011) Tailoring information to change attitudes: A meta-structural approach. In I.M. Saleh M.S. Khine (Eds.) Attitude Research in Science Education. USA: Information Age Publishing, pp. 177-198. Sirin, S.R. (2005) Socioeconomic status and academic achievement: A meta-analytic review of research. Review of Educational Research, 75(3), 417-453. Talton, E.L. Simpson, R.D. (1985) Relationships between peer and individual attitudes toward science among adolescent students. Science Education, 69(1), 19-2 4. Tamir, P. (1988) Gender differences in high school science in Israel. British Educational Research Journal, 14(2), 127-140. Underhill, L. Bradfield, D. (2004) IntroSTAT – 2nd Edition. South Africa: Creda Communications, p. 8. Wolf, S.J. Fraser, B.J. (2008) Learning environment, attitudes and achievement among middle-school science students using inquiry-based laboratory activities. Research in Science Education, 38(3), 321-341.

Wednesday, May 6, 2020

Critical Thinking Becoming A Critic Of Your Thinking

What is critical thinking to you? To some it may mean making wiser choices, taking time to critically analyze a situation, or to just put greater thought in your everyday life. According to Dr. Linda Elder and Dr. Richard Pauls’ article, â€Å"Becoming a Critic Of Your Thinking†, critical thinking is defined as the disciplined art of ensuring that you use the best thinking you are capable of in any set of circumstances. To us, critical thinking is a very important aspect of life and something we can all improve on. It allows us to think outside the box and put ourselves in others shoes and really look at things differently. We made sure to think about our own thinking habits while discussing these articles and to notice if we were ever being close-minded. While reading these three engaging articles, we made sure to incorporate critical thinking skills. During our discussions, we made sure to ask each other questions, clarify our thoughts whenever speaking unclearly, and making sure to not stray away from the topic at hand. Occasionally, if we ever had thoughts that were not relevant to our discussion, one of us would remind us to stay focused. During our discussions, we tried to connect the article to each other and how they related. The first article titled â€Å"Becoming a Critic Of Your Thinking†, focuses on the different strategies and ways your mind can â€Å"work to discipline itself† and challenge your thinking. Good thinking ultimately leads you to being prepared and avoidingShow MoreRelatedBecoming A Critic Of Your Thinking791 Words   |  4 PagesCritical thinking is a vital task that must be done in our everyday lives. 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As Piaget held more experiments with more children, he began to notice the child’s individual reasoning for their answer to a specific question. Intrigued, heRead MoreBusiness Success For A Business1204 Words   |  5 Pagesoriginal main four factors. For example, environmental and ethical factors can affect Economic or Social factors resulting in more confusion. Therefore, critics suggest that users use the original four factors. It is important to remember the purpose of this analysis is to identify the external factors rather than the solutions. Management will be critical in ensuring that the analysis purpose and direction is clear. Given these challenges, what skills are vital for leaders, individuals and teams toRead MorePredictive Policing and the Use of COMPSTAT Essay1189 Words   |  5 Pagesand manpower in locations to curb crime rates in certain zones of a city or county. 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Audit Assurance and Challenging †Free Samples to Students

Question: Discuss about the Audit Assurance and Challenging Compliance. Answer: Introduction Audit as a practice is a standout amongst the most essential activities to a business association as it is one of the variables deciding thriving and development of the firm. Review autonomy is one of the rules which ought to be available for impeccable a review which is solid to the customer firm (Christensen, Glover and Wood 2012). Audit independence hence comes about into solid reviews which can decide the advancement of a given firm. Review autonomy then again is defenseless and can be impacted by different elements from inside the review firm or from the customer firm. From different circumstances given for the situation concentrate one can find the accompanying dangers to the review freedom. Intimidation is a method for humiliating an individual or giving a man conditions which inability to meet he or she is probably going to be humiliated .As revealed by the case, the relationship of the CJ review firm top authority to offer non review administrations in view of terrorizing, the demand by the principal body of the client association (LTH) which requires the survey firm scramble toward give a uncompromised think about without conditions (Ricchiute 2011). One of the top authorities of CJ reviewing firm is experiencing a great deal of weight from the customer firm requesting that he ought to offer to give a discourse about the organization in a sorted out occasion. The customer is notwithstanding undermining that on the off chance that he neglects to give the discourse for the organization then their agreement will be ended. From the sharp investigation of the circumstance the supervisor is probably going to give the discourse to keep away from shame and in addition to sec ure their agreement (Soh and Martinov 2011). Self-interest as a threat to audit independence This sort of review peril happens in a condition where a controller is likely going to be traded off by individual interests. For this condition, client firm is contemplating to take the investigators from CJ analyzing relationship to a 14 day event in Greek Isles managing each ones expenses and costs (Roy and Saha 2016). In such a condition the affiliation won't be sensible to the exploring relationship since the request of blessings may provoke stunning looking. In such conditions where the head of review social event has been given token, they tend to lead diagrams alliance budgetary records with a crucial measure of self essentialness covering wrecks. For this condition since the relationship of the review social occasion is apparently going to be traded off by the token unmistakably the postponed results of the study will in like way be wrangled as they will respond in light of self intrigue (Tang et.al 2017). This kind of peril comes in when specialists are being over-affected by the properties of their clients' and moreover the alliance character thusly bowing up perceptibly ludicrously, making it difficult to interest the client (Johari, Mohd and Chong 2017). Clearly, evaluators of a given firm in like manner of approval may develop absurdly trust in the association depictions along these lines, insufficiently far reaching in their review testing. This is clear from fourth condition the examination with Annette who perceives that there will be no much review on the commitment records in setting of nature and trust. Having worked in the LTH books of records prior her self-governance of the survey can be supervised in the system for trust and shared trademark or nature (Johari, Mohd and Chong 2017). The study total pioneer is under weight from the customer firm to give a discussion in light of a genuine worry for the affiliation. This results into a review self-administration risk which is known as debilitating risk. As indicated by the vital exchange in the condition one, the CJ overview firm executive is constrained by the customer firm to give a discussion of which inability to do in light of current circumstances will arrive at realization into end of the comprehension among CJ and LTH (Robbins and Meyer 2016). In such cases in light of the debilitating and disfavor, the review social occasion is no doubt going to play out the non overview affiliation which my arrangement the review self-run the show. Recalling the genuine goal to secure the statement the review social affair will examine with vitality inciting misshapes in the overviews. Protections to the distinguished review freedom dangers These are different rules which ought to be taken into contemplations keeping in mind the end goal to secure review freedom for quality review administrations. They can be set from inside or outside the review firm, for example, rules and morals which oversee review work out (Robbins and Meyer 2016). A review firm can likewise set different approaches to cover their autonomy with a specific end goal to give solid administrations. The shields underneath are a portion of the rules which can help CJ as a review firm keeps up their review freedom. Evaluating practice is guided by different standards and review morals. It is along these lines essential for CJ as a review firm to work inside the particular standards with a specific end goal to be free from the powers which are in all likelihood going to bargain their practices. The affiliation ought to rot the free trek which has been offered to the essential two authority of CJ Company in context of the review rules (Robbins and Meyer 2016). With the impression of the study standards and adaptability the social affair ought to be able to play out their responsibilities as required and cover any intimidation that might be inside the money related records. The administrator of CJ is besides arranged to rot the non review errand being constrained on him by the customer firm. One of the fundamental dangers influencing review freedom is execution of non-review administrations. The review freedom is at hazard when the review firm performs non review administrations to the customer firm as these outcomes into recognition and making the review firm to be a piece of the customer firm and may give traded off review audits (Robbins and Meyer 2016). It is hence import for the administration of CJ review firm to stand firm by the guidelines and morals not to offer non-review benefits all together not to trade off their freedom and give quality reviews. Changing of auditors amid each review As showed up by conditions three and four, both Michael and Annette are obviously going to be exchanged off in setting of trust and shared trademark. Unmistakably the two have been standard to the client firm and are not sensible to play out a study on the budgetary records of a relative affiliation (Robbins and Meyer 2016). Annette predicts that not she will perform mammoth graph on the commitment budgetary books of records in light of past survey where as Michael trusts the father who drives the cash related assembling. Consider turn is as needs be the best assurance to ensure outline versatility. For this condition both the two evaluators who are obviously going to exchanged off by the audit freedom risks should be supplanted or taken to another firm. Since a portion of the CJ colleagues are likely o be traded off bases on the way that they have involvement with the customer firm, the CJ review group administration ought to along these lines utilize distinctive examiners amid the activity since Michael and Annette are probably going to cover misrepresentation (Xiao et.al 2016). Both Michael and Annette no longer have their review autonomy in view of the recognition among different dangers. At the point when an inspector's freedom has been traded off by different dangers it is in this manner fitting for the review firm to utilize an alternate group of reviewer for an activity to give non bargained reviews to the customer firm. Business dangers are a different element which comes about into an organization of a firm getting benefits lower than the anticipated net revenue. These elements can be from inside the firm or without the firm (Robbins and Meyer 2016). From the review given the most business dangers liable to be experienced by the review firm incorporates upkeep and administration hazards as talked about underneath. The customer firm for the situation concentrates two works a great deal of machines which they buy and pitch to their customers (Xiao et.al 2016). The organization engine is best administrations to the customer as one may derive from the case in this manner playing out a great deal of support at the firm and to different items sold to the customers. The alliance likewise serves a more conspicuous market with more customers composed in remote parts of the market. In such conditions the alliance needs to use more expenses on transport with a particular extraordinary objective to accomplish their customers (Xiao et.al 2016). They likewise encounter the despicable impacts of transportation costs giving frameworks for upkeeps mechanics in supplant repair sensibly sold thing. The net revenue from the organization operations in light of the clarification is probably going to lessen or be beneath the anticipated benefit as systems of support requires cash from the gross deals with a specific end goal to be fruitful and address the customer's issues. The period of accreditation is customer interest satisfaction occurring into connection getting an amazing measure of bolster costs. Consequently, the contraption happens into operation risks where Mining supplies LTD (MSL) necessities to pay for extra charges to the operations of the mechanics performing such structures for upkeeps (Krishnamoorthy and Maletta 2016). Being that most of the customers are remotely found, the agreement needs to cover for the long package transportation costs for the mechanics, pay for the charging of their relationship on an expected rate in setting of the time, cover for each one of the parts supplanted and in like way the comfort and traditional expenses of the ace. This is one of the review dangers which happen therefore of misrepresentation at the monetary report level. For this condition, inborn hazard is the specific review peril that may be evaluated in light of the business dangers distinguished above experienced by Mining supplies LTD (MSL) as a firm. In the midst of the change of the survey empower starting at now appeared above and expert should diagram trademark risk as one of the threats at the cash related illumination sketched out at the budgetary report level (Abraham and Shrives 2014). The survey review should in this way relate the examination to various records changes and unmistakable trade classes in the midst of the confirmation point. Trademark threats may happen in this manner of operation risks and transportation chance in that the cost of upkeep and transportation may be misquoted by the chief amid support, heads, drivers even the mechanics. The affiliation specialists in charge of the upkeep may imply a motivation than t he genuine cost working out obviously into essential dangers. At the upkeep point the report might be influenced misrepresentation as administrators and temporary workers may misrepresent costs therefore natural dangers (Abraham and Shrives 2014). From the given contextual analysis the organization bargains in a great deal of exchanges which include installments. It is obvious from the case that the organization buys different merchandise from different firms (Griffith 2015). It is additionally include in enlisting of contracting mechanics that performs operations on gathering of the machines, upkeep and repair in this way impact on the wage and compensation accounts. In such conditions where operational get-together is excessively wide there is probability of trickeries inside the compensation and wage accounts. Since the business risks saw all around relate to the payable records, the investigator should along these lines be true that the payable records at the money related verbalization levels are without a doubt going to be weak to twofold dealings and (Griffith 2015). This is clear in that most by a wide edge of the payable records require similarities with a more raised measure of estimations as a boundless bit of the o perations relating to support are continuers. References Christensen, B.E., Glover, S.M. and Wood, D.A., 2012. Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. Auditing: A Journal of Practice Theory, 31(1), pp.127-146. Ricchiute, D.N., 2011. Auditing and assurance services. South Western Educational Publishing. Soh, D.S. and Martinov-Bennie, N., 2011. The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation. Managerial Auditing Journal, 26(7), pp.605-622. Roy, M.N. and Saha, S.S., 2016. Relationship of Statutory Auditors' Competence and Independence with Audit Quality. Vilakshan: The XIMB Journal of Management, 13(1). Tang, F., Tang, F., Ruan, L., Ruan, L., Yang, L. and Yang, L., 2017. Does regulator designation of auditors improve independence? The moderating effects of litigation risk. Managerial Auditing Journal, 32(1), pp.2-18. Johari, R.J., Mohd?Sanusi, Z. and Chong, V.K., 2017. Effects of Auditors' Ethical Orientation and Self?Interest Independence Threat on the Mediating Role of Moral Intensity and Ethical Decision?Making Process. International Journal of Auditing, 21(1), pp.38-58. Robbins, M. and Meyer, M., 2016. Auditing the National HR Standards: governance: HR standards. HR Future, 2(Feb 2016), pp.25-27. Xiao, J.Z., Yang, S., Zhang, X. and Firth, M., 2016. Institutional Arrangements, Audit Storms and Auditor Independence in China. Ettredge, M., Fuerherm, E.E., Li, C. and Guo, F., 2016. Client Pressure and Auditor Independence: Evidence from the'Great Recession'of 2007-2009. Baah, G.K. and Fogarty, T.J., 2016. What Auditors Think about Audit Quality-A New Perspective on an Old Issue. Xiao, J.Z., Yang, S., Zhang, X. and Firth, M., 2016. Institutional Arrangements and Government Audit Independence in China. Abacus, 52(3), pp.532-567. Krishnamoorthy, G. and Maletta, M., 2016. The contingent effects of board independence and audit committee effectiveness on internal audit reliance: a pre-SOX perspective. International Journal of Accounting and Finance, 6(1), pp.62-85. Cannon, N. and Bedard, J.C., 2016. Auditing challenging fair value measurements: Evidence from the field. The Accounting Review. Abraham, S. and Shrives, P.J., 2014. Improving the relevance of risk factor disclosure in corporate annual reports. The British accounting review, 46(1), pp.91-107. Griffith, E.E., 2015. How do auditors use valuation specialists when auditing fair values?.