Journal articles: 'Auditory source width'

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Kim, Sungyoung, and Hidetaka Imamura. "An assessment of a spatial ear training program for perceived auditory source width." Journal of the Acoustical Society of America 142, no. 2 (2017): EL201—EL204. http://dx.doi.org/10.1121/1.4998185.

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Guo, Renzhi, and Jonas Braasch. "Influence of recording technique and ensemble size on apparent source width." Journal of the Acoustical Society of America 156, no. 4_Supplement (2024): A44. https://doi.org/10.1121/10.0035046.

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The impression of listeners to aurally “see” the size of a performing entity is crucial to the success of both a concert hall and a reproduced sound field. Previous studies have looked at how different concert halls with different lateral reflections affect apparent source width. Yet, the perceptual effects of different source distributions with different capturing techniques on apparent source width are not well understood. This study explores how listeners perceive the width of a symphony orchestra by using four stereo and one binaural recording techniques and three wave field synthesis ensemble settings. Beethoven’s Symphony No. 8, performed by wave field synthesis in three ensemble settings, was recorded using these five recording techniques and at two distances in EMPAC concert hall. Subjective experiments were conducted using stereo loudspeakers and headphone to play back the recording clips asking the listeners to rate the perceived wideness of the sound source. Results show that recording techniques greatly influence how wide an orchestra is perceived. The primary mechanism used in judging auditory spatial impression differs between stereo loudspeaker and headphone listening. When well-written symphonic music is recorded and reproduced by two-channel stereophony, the changes in instrument positions in terms of increasing or reducing the physical source width do not lead to an obvious increase or reduction on the spatial impression of the performing entity.

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Morimoto, Masayuki, and Mariko Watanabe. "Directional dependence of the change of auditory source width by very short time‐delay reflections." Journal of the Acoustical Society of America 103, no. 5 (1998): 2996–97. http://dx.doi.org/10.1121/1.421715.

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Mason, Russell, Tim Brookes, and Francis Rumsey. "Evaluation of a model of auditory source width based on the interaural cross‐correlation coefficient." Journal of the Acoustical Society of America 116, no. 4 (2004): 2475. http://dx.doi.org/10.1121/1.4784888.

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Morimoto, M., K. Iida, and Y. Furue. "Relation between auditory source width in various sound fields and degree of interaural cross-correlation." Applied Acoustics 38, no. 2-4 (1993): 291–301. http://dx.doi.org/10.1016/0003-682x(93)90057-d.

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Morimoto, Masayuki, and Kazuhiro Iida. "Appropriate frequency bandwidth in measuring interaural cross-correlation as a physical measure of auditory source width." Acoustical Science and Technology 26, no. 2 (2005): 179–84. http://dx.doi.org/10.1250/ast.26.179.

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Wang, Peng, Zhibin Lin, and Xiaojun Qiu. "Influence of interaural cross-correlation coefficient and loudness level on auditory source width at different frequency." Applied Acoustics 162 (May 2020): 107198. http://dx.doi.org/10.1016/j.apacoust.2019.107198.

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Gauthier, D. Walker, Noelle James, and Benjamin D. Auerbach. "Altered auditory feature discrimination in a rat model of Fragile X Syndrome." PLOS Biology 23, no. 7 (2025): e3003248. https://doi.org/10.1371/journal.pbio.3003248.

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Atypical sensory processing, particularly in the auditory domain, is one of the most common and quality-of-life affecting symptoms seen in autism spectrum disorders (ASD). Fragile X Syndrome (FXS) is the leading inherited cause of ASD and a majority of FXS individuals present with auditory processing alterations. While auditory hypersensitivity is a common phenotype observed in FXS and Fmr1 knockout (KO) rodent models, it is important to consider other auditory coding impairments that could contribute to sound processing difficulties and disrupted language comprehension in FXS. We have shown previously that a Fmr1 KO rat model of FXS exhibits heightened sound sensitivity that coincided with abnormal perceptual integration of stimulus bandwidth, indicative of altered spectral processing. Frequency discrimination is a fundamental aspect of sound encoding that is important for a range of auditory processes, such as source segregation and speech comprehension, and disrupted frequency coding could thus contribute to a range of auditory issues in FXS and ASD. Here we explicitly characterized spectral processing deficits in male Fmr1 KO rats using an operant conditioning tone discrimination assay and in vivo electrophysiology recordings from the auditory cortex and inferior colliculus. We found that Fmr1 KO rats exhibited poorer frequency resolution, which corresponded with neuronal hyperactivity and broader frequency tuning in auditory cortical but not collicular neurons. Using an experimentally informed population model, we show that these cortical physiological differences can recapitulate the observed behavior discrimination deficits, with decoder performance being tightly linked to differences in cortical tuning width and signal-to-noise ratios. Together, these findings indicate that cortical hyperexcitability in Fmr1 KO rats may act to preserve signal-to-noise ratios and signal detection threshold at the expense of sound sensitivity and fine feature discrimination, highlighting a potential mechanistic locus for a range of auditory behavioral phenotypes in FXS.

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Korte, M., and J. P. Rauschecker. "Auditory spatial tuning of cortical neurons is sharpened in cats with early blindness." Journal of Neurophysiology 70, no. 4 (1993): 1717–21. http://dx.doi.org/10.1152/jn.1993.70.4.1717.

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1. The specificity for the location of a sound source in azimuth was measured in single neurons of the anterior ectosylvian (AE) region of the cat's cortex, which includes the anterior auditory field (AAF) and the anterior ectosylvian auditory field (AEA). 2. The influence of visual experience on auditory spatial tuning of these neurons was determined by comparing responses in cats with binocular deprivation from birth with those in normal control cats. 3. Spatial tuning was measured under near free-field conditions by presenting broadband sounds through a speaker in seven different azimuthal locations, from -60 to +60 degree at 20 degree intervals. Elevation was constant at the cats' ears. 4. In normal cats, a little over one-half of the neurons in the AE region (82/146 = 56%) showed some degree of azimuthal spatial tuning, as defined by at least a 2:1 ratio of responses between best and worst location. The rest (44%) were omnidirectional. 5. In binocularly deprived cats, a significantly higher proportion (70/82 = 86%) of the neurons in the AE region were spatially tuned. Only 14% were omnidirectional. Median spatial tuning width was significantly sharper than in normal cats. 6. We conclude that visual deprivation from birth induces intermodal changes that enhance the response specificity of neurons in the auditory cortex. These modifications may constitute the neural basis of behavioral compensation for early blindness.

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Morimoto, M., and K. Iida. "How to measure the degree of interaural cross correlation as a physical factor for auditory source width." Journal of the Acoustical Society of America 92, no. 4 (1992): 2435. http://dx.doi.org/10.1121/1.404593.

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Ueda, Kazumi, and Masayuki Morimoto. "Estimation of auditory source width(ASW): I. ASW for two adjacent 1/3 octave band noises with equal band level." Journal of the Acoustical Society of Japan (E) 16, no. 2 (1995): 77–83. http://dx.doi.org/10.1250/ast.16.77.

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Ueda, Kazumi, Takuji Tanaka, and Masayuki Morimoto. "Estimation of auditory source width (ASW): II. ASW for two adjacent 1/3 octave band noises with different band levels." Journal of the Acoustical Society of Japan (E) 18, no. 3 (1997): 121–28. http://dx.doi.org/10.1250/ast.18.121.

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Ueda, K., M. Kiyama, and M. Morimoto. "Basic study of estimation of auditory source width (ASW) (1) ASW of two adjacent 1/3‐oct band noises." Journal of the Acoustical Society of America 92, no. 4 (1992): 2434–35. http://dx.doi.org/10.1121/1.404592.

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Morimoto, M., S. Sugiura, and K. Iida. "Relation between auditory source width in various sound fields and degree of interaural cross-correlation: Confirmation by constant method." Applied Acoustics 42, no. 3 (1994): 233–38. http://dx.doi.org/10.1016/0003-682x(94)90111-2.

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Băcilă, Bogdan Ioan, and Hyunkook Lee. "Listener-Position and Orientation Dependency of Auditory Perception in an Enclosed Space: Elicitation of Salient Attributes." Applied Sciences 11, no. 4 (2021): 1570. http://dx.doi.org/10.3390/app11041570.

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This paper presents a subjective study conducted on the perception of auditory attributes depending on listener position and head orientation in an enclosed space. Two elicitation experiments were carried out using the repertory grid technique—in-situ and laboratory experiments—which aimed to identify perceptual attributes among 10 different combinations of the listener’s positions and head orientations in a concert hall. It was found that, between the in-situ and laboratory experiments, the listening positions and head orientations were clustered identically. Ten salient perceptual attributes were identified from the data obtained from the laboratory experiment. Whilst these included conventional attributes such as ASW (apparent source width) and LEV (listener envelopment), new attributes such as PRL (perceived reverb loudness), ARW (apparent reverb width) and Reverb Direction were identified, and they are hypothesised to be sub-attributes of LEV (listener envelopment). Timbral characteristics such as Reverb Brightness and Echo Brightness were also identified as salient attributes, which are considered to potentially contribute to the overall perceived clarity.

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Mason, Russell, Tim Brookes, and Francis Rumsey. "Frequency dependency of the relationship between perceived auditory source width and the interaural cross-correlation coefficient for time-invariant stimuli." Journal of the Acoustical Society of America 117, no. 3 (2005): 1337–50. http://dx.doi.org/10.1121/1.1853113.

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Gold, Martin A. "Listener perception of spatial impression and auditory source width and their influence on overall impression in real rooms and headphone studies." Journal of the Acoustical Society of America 105, no. 2 (1999): 1045. http://dx.doi.org/10.1121/1.424979.

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Wibowo, Danny. "Expecation Gap in Surabaya: The Assessment Between Auditors With Audit Report Users." Indonesian Journal of Social Science Research 2, no. 1 (2021): 1–9. http://dx.doi.org/10.11594/ijssr.02.01.01.

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Expectation gaps always occur in companies where there is a difference between what public accountants (auditors) believe to be their responsibilities and what users of financial statements want. Thus this study discusses the expectation gap which aims to determine the performance of auditors in performing any audit work, to know the reactions of audit report users when reading the audit results, and to find out the process between auditors and audit report users when experiencing an expectation gap. This assessment uses qualitative data types. Sources of data used are observation and interviews. This research uses descriptive research and data analysis used is descriptive qualitative analysis. In this study, there is a conclusion that there are differences in expectations between auditors and auditees. Factors that trigger differences in expectations include; audit education both on the auditor and the auditee side, the standards owned by the auditor, the auditor's performance and the auditor's experience and the auditee's attitude

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Cohen, Y. E., and E. I. Knudsen. "Auditory tuning for spatial cues in the barn owl basal ganglia." Journal of Neurophysiology 72, no. 1 (1994): 285–98. http://dx.doi.org/10.1152/jn.1994.72.1.285.

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1. The basal ganglia are known to contribute to spatially guided behavior. In this study, we investigated the auditory response properties of neurons in the barn owl paleostriatum augmentum (PA), the homologue of the mammalian striatum. The data suggest that the barn owl PA is specialized to process spatial cues and, like the mammalian striatum, is involved in spatial behavior. 2. Single- and multiunit sites were recorded extracellularly in ketamine-anesthetized owls. Spatial receptive fields were measured with a free-field sound source, and tuning for frequency and interaural differences in timing (ITD) and level (ILD) was assessed using digitally synthesized dichotic stimuli. 3. Spatial receptive fields measured at nine multiunit sites were tuned to restricted regions of space: tuning widths at half-maximum response averaged 22 +/- 9.6 degrees (mean +/- SD) in azimuth and 54 +/- 22 degrees in elevation. 4. PA sites responded strongly to broadband sounds. When frequency tuning could be measured (n = 145/201 sites), tuning was broad, averaging 2.7 kHz at half-maximum response, and tended to be centered near the high end of the owl's audible range. The mean best frequency was 6.2 kHz. 5. All PA sites (n = 201) were selective for both ITD and ILD. ITD tuning curves typically exhibited a single, large “primary” peak and often smaller, “secondary” peaks at ITDs ipsilateral and/or contralateral to the primary peak. Three indices quantified the selectivity of PA sites for ITD. The first index, which was the percent difference between the minimum and maximum response as a function of ITD, averaged 100 +/- 29%. The second index, which represented the size of the largest secondary peak relative to that of the primary peak, averaged 49 +/- 23%. The third index, which was the width of the primary ITD peak at half-maximum response, averaged only 66 +/- 35 microseconds. 6. The majority (96%; n = 192/201) of PA sites were tuned to a single “best” value of ILD. The widths of ILD tuning curves at half-maximum response averaged 24 +/- 9 dB. 7. On average, sound level had no effect on a site's best ITD or best ILD nor did it affect ITD tuning widths. ILD tuning widths did, however, tend to increase slightly with sound level (average effect was 0.1 dB ILD/dB). 8. Most PA sites responded best to contralateral-ear leading ITDs with a majority being tuned to ITDs near 0 microsecond (corresponding to sound-source locations just contralateral to the midline).(ABSTRACT TRUNCATED AT 400 WORDS)

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Permata Sari, Tika Dwi. "The effect of Professional Ethics, Auditor Experience, and Auditor Independence on Auditor Performance with Auditor Professional Skepticism as a Mediating Variable." AKUNTANSI DEWANTARA 6, no. 2 (2022): 29–41. http://dx.doi.org/10.30738/ad.v6i2.13006.

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This research aims to determine the effect of professional ethics, experience, and auditor independence on auditor performance with auditor professional skepticism as a mediating variable at the Malang City Public Accountant Office registered with the Financial Services Authority. This type of research is quantitative research with a causal approach. While the source of data from this research was obtained from the results of distributing questionnaires at the Public Accountant Office in Malang City. The questionnaire was measured using a five-point Likert scale rated from strongly agree to strongly disagree. The sampling method used purposive sampling by determining specific criteria in sampling. The data analysis method used is path analysis. The results of the research prove that professional skepticism of auditors mediates the experience and independence of auditors so that they can have a significant and positive effect on the performance of auditors in Public Accounting Firms in Malang City. This shows that the better the experience and independence, the better the auditor's performance indirectly mediated by the auditor's professional skepticism.

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Sharma, Aastha, Akanksha Saxena, and Kanika Thakur. "The effect of single and dual task on spatiotemporal gait parameters in children with spastic cerebral palsy." Journal of Society of Indian Physiotherapists 8, no. 1 (2024): 14–19. http://dx.doi.org/10.4103/jsip.jsip_95_23.

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Abstract Aim: Children can walk in clinical settings but have difficulty walking in schools, parks, and outdoor activity playgrounds. Most environmental distractors, namely noise from the background, and diverting visual and aural stimuli may be a source of this lack of carryover from indoor to outside settings, which is why they are unable to carry-out their activities of daily living successfully and precisely. This study was aimed to assess the impact of dual task activities on spatiotemporal aspects of gait in children with spastic cerebral palsy (CP). Materials and Methods: After screening and informed consent, participants were asked to walk on a 10-m walkway while performing a dual task (walking with visual, auditory recognition, and backward counting). Three trials of each task were obtained and spatiotemporal parameters, including speed, step length, step width, and stride length, cadence) were measured. Result: Spatiotemporal parameters, such as speed, step width, step length, right stride length, and cadence, showed significant difference with dual-task walking compared with normal walking. Conclusion: The results suggest that dual-task training should receive more attention in clinical evaluations, as well as therapy strategies for children with spastic CP.

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Cao, Xiao-Jie, and Donata Oertel. "Auditory Nerve Fibers Excite Targets Through Synapses That Vary in Convergence, Strength, and Short-Term Plasticity." Journal of Neurophysiology 104, no. 5 (2010): 2308–20. http://dx.doi.org/10.1152/jn.00451.2010.

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Auditory nerve fibers are the major source of excitation to the three groups of principal cells of the ventral cochlear nucleus (VCN), bushy, T stellate, and octopus cells. Shock-evoked excitatory postsynaptic currents (eEPSCs) in slices from mice showed systematic differences between groups of principal cells, indicating that target cells contribute to determining pre- and postsynaptic properties of synapses from spiral ganglion cells. Bushy cells likely to be small spherical bushy cells receive no more than three, most often two, excitatory inputs; those likely to be globular bushy cells receive at least four, most likely five, inputs. T stellate cells receive 6.5 inputs. Octopus cells receive >60 inputs. The N-methyl-d-aspartate (NMDA) components of eEPSCs were largest in T stellate, smaller in bushy, and smallest in octopus cells, and they were larger in neurons from younger than older mice. The average AMPA conductance of a unitary input is 22 ± 15 nS in both groups of bushy cells, <1.5 nS in octopus cells, and 4.6 ± 3 nS in T stellate cells. Sensitivity to philanthotoxin (PhTX) and rectification in the intracellular presence of spermine indicate that AMPA receptors that mediate eEPSCs in T stellate cells contain more GluR2 subunits than those in bushy and octopus cells. The AMPA components of eEPSCs were briefer in bushy (0.5 ms half-width) than in T stellate and octopus cells (0.8–0.9 ms half-width). Widening of eEPSCs in the presence of cyclothiazide (CTZ) indicates that desensitization shortens eEPSCs. CTZ-insensitive synaptic depression of the AMPA components was greater in bushy and octopus than in T stellate cells.

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Cahyono, Suham, and Erina Sudaryati. "The Spirituality Ethics on Accountant: An Islamic Moralities Perspective." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 7, no. 2 (2023): 328–37. http://dx.doi.org/10.30871/jama.v7i2.5518.

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Abstract The metaphor "Accountant of the Future" has been used to describe the leadership and professionalism expected of external auditors. It encompasses ethical values, leadership qualities, and moral spirituality that are crucial to the auditor's role. However, as professionalism in auditing has evolved, the focus on ethics has shifted, leading to dysfunctional behavior that undermines the auditor's trustworthiness and the integrity of the profession. To address this issue, this article proposes a reconstruction of the external auditor's code of conduct based on the neo-Aristotelian approach of Al-Farabi. By incorporating Al-Farabi's philosophical principles, the foundation of the auditor's existing code of ethics can be strengthened, and the profession can be revitalized. This study utilizes secondary sources such as Google Scholar, books, research articles, and scientific journals to explore Al-Farabi's thinking and apply it to the conceptual code of ethics for auditors. By doing so, this article aims to contribute to the existing literature on the external auditor's code of ethics and provide auditors with a framework for carrying out their professional duties and responsibilities. Keyword: Future Accountant Perspective, Al-Farabi Paradigm, Deconstructive study   Abstrak Metafora "Akuntan Masa Depan" dalam kepemimpinan dan profesionalisme auditor eksternal dipandang sebagai ekspresi yang menyiratkan nilai-nilai etika, jiwa kepemimpinan, dan spiritualitas moral yang ada di dalam auditor eksternal. Namun, perkembangan profesionalisme dalam pekerjaan auditor telah menggeser esensi etika, menyebabkan perilaku kode etik yang disfungsional yang dapat menyebabkan auditor menjadi tidak dapat dipercaya dalam memenuhi tanggung jawab profesinya. Oleh karena itu, artikel ini disusun untuk merekonstruksi kode etik auditor eksternal berdasarkan pemikiran Al-Farabi (pendekatan neo-Aristoteles), sehingga memperkuat dasar kode etik auditor yang ada. Pendekatan yang digunakan dalam studi literatur ini didasarkan pada data sekunder dan sumber yang diperoleh melalui google scholars, buku, penelitian sebelumnya, dan artikel ilmiah yang berkaitan dengan pemikiran Al-Farabi yang kemudian disusun berdasarkan kode etik konseptual auditor. Artikel ini diharapkan dapat menambah literatur review kode etik auditor eksternal dan menjadi pertimbangan utama auditor dalam melaksanakan tugas dan tanggung jawab profesionalnya. Kata kunci: Persfektif Akuntan Masa depan, Paradigma Al-Farabi, Studi Dekonstruktif

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Puspitarani, Putri, and Supeni Anggraeni Mapuasari. "DOES AUDITOR INDEPENDENCE, SKEPTICISM, AND PROFESSIONALISM INFLUENCE AUDIT QUALITY?" Jurnal Muara Ilmu Ekonomi dan Bisnis 4, no. 2 (2020): 251. http://dx.doi.org/10.24912/jmieb.v4i2.7566.

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Riset ini menyajikan bukti empiris faktor-faktor yang mempengaruhi kualitas audit yang bersumber dari kognisi auditor. Faktor kognisi yang diujikan antara lain independensi, skeptisme, dan profesionalisme. Independensi didefinisikan sebagai kemauan auditor untuk netral dan tidak bias dalam mengambil keputusan. Skeptisme adalah kemauan auditor untuk mempertanyakan dan melakukan prosedur audit tambahan ketika terjadi keraguan dalam penentuan pertimbangan audit. Profesionalisme merepresentasikan pemahaman dan sikap auditor atas hak dan kewajibannya yang diatur oleh organisasi profesi. Untuk menguraikan logika hipotesis, riset ini menggunakan teori disonansi kognitif. Auditor tentu mengalami berbagai dinamika dalam menjalankan tugasnya. Dinamika ini terkadang mengandung ketidaksesuaian antara kognisi yang dimilikinya dengan apa yang ditemukannya. Dalam kondisi tersebut, penelitian ini menduga bahwa auditor yang memiliki rasa independensi yang tinggi akan lebih mampu menghasilkan kualitas audit yang baik. Auditor dengan skeptisme yang semakin tinggi tentu akan mau untuk mengeluarkan upaya tambahan demi meraih kualitas audit yang sesuai. Sementara itu, profesionalisme mampu mendukung kemantapan auditor dalam mengupayakan kualitas audit yang tinggi. Dengan menggunakan metode survei yang disebarkan pada para auditor di kantor akuntan publik di kota jakarta, riset ini menemukan bahwa independensi, skeptisme, dan profesionalisme secara signifikan mendukung persepsi kualitas audit. Ini artinya, kantor akuntan publik dapat mempertimbangkan faktor-faktor ini dalam perumusan kebijakan rekrutmen dan pelatihan. This research presents empirical evidence of the factors that influence audit quality sourced from auditor cognition. Cognition factors tested included independence, skepticism, and professionalism. Independence is defined as the auditor's willingness to be neutral and not biased in making decisions. Skepticism is the auditor's willingness to question and carry out additional audit procedures when there is doubt in determining audit considerations. Professionalism represents the auditor's understanding and attitude towards his rights and obligations governed by professional organizations. To outline the logic of the hypothesis, this research uses the theory of cognitive dissonance. Auditors naturally experience various dynamics in carrying out their duties. This dynamic sometimes contains a mismatch between the cognition it has and what it finds. Under these conditions, this study suspects that auditors who have a high sense of independence will be better able to produce good audit quality. Auditors with increasing skepticism will certainly want to spend additional effort to achieve appropriate audit quality. Meanwhile, professionalism can support the stability of auditors in seeking high audit quality. Using a survey method distributed to auditors at public accounting firms in Jakarta, this research found that independence, skepticism, and professionalism significantly support the perception of audit quality.

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YU, Guangzheng, Zhe GONG, and Bosun XIE. "Enhancing subjective spaciousness for stereo reproduction in car-size acoustical enclosures based on audio signal decorrelation." INTER-NOISE and NOISE-CON Congress and Conference Proceedings 270, no. 10 (2024): 1865–73. http://dx.doi.org/10.3397/in_2024_3092.

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Audio signal decorrelation has been used for enhancing the spaciousness of auditory source width (ASW) in a stereo reproduction. However, the acoustic environment in car-size acoustical enclosures is quite different from that in a home theater or listening room. Due to the small cabin size and the substantial presence of absorptive surfaces, the reproduced sound field in car-size acoustical enclosures is characterized by the interior mode region up to some hundreds or one thousand hertz and fast decay of pressure at higher frequencies which could affect the perceived performance of audio signal decorrelation. Therefore, the present work evaluates the effect of reflections in an acoustical enclosure model with car-size on the ASW enhanced by decorrelated audio signals, which reproduced by a standard stereo system. The decorrelation algorithm is handled by all-pass filters sets based on a pair of reciprocal maximal length sequence (MLS). Last, a subjective assessment experiment of ASW validates that appropriate decorrelation method can improve perceived spaciousness for sound reproduction in car-size acoustical enclosures.

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Heffner, R.S., G. Koay, and H.E. Heffner. "Sound localization acuity and its relation to vision in large and small fruit-eating bats: II. Non-echolocating species, Eidolon helvum and Cynopterus brachyotis." Hearing Research 241, no. 1-2 (2008): 80–86. https://doi.org/10.5281/zenodo.13456613.

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(Uploaded by Plazi for the Bat Literature Project) Passive sound-localization acuity for 100-msec noise bursts was determined behaviorally for two species of non-echolocating bats: the Straw-colored fruit bat, Eidolon helvum, a large frugivore, and the Dog-faced fruit bat, Cynopterus brachyotis, a small frugivore. The mean minimum audible angle for two E. helvum was 11.7°, and for two C. brachyotis was 10.5°. This places their passive sound-localization acuity near the middle of the range for echolocating bats as well as the middle of the range for other mammals. Sound-localization acuity varies widely among mammals, and the best predictor of this auditory function remains the width of the field of best vision (r = .89, p < .0001). Among echolocating and non-echolocating bats, as well as among other mammals, the use of hearing to direct the eyes to the source of a sound still appears to serve as an important selective factor for sound localization. Absolute visual acuity and the magnitude of the binaural locus cues available to a species remain unreliable predictors of sound-localization acuity.

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Heffner, R.S., G. Koay, and H.E. Heffner. "Sound localization acuity and its relation to vision in large and small fruit-eating bats: II. Non-echolocating species, Eidolon helvum and Cynopterus brachyotis." Hearing Research 241, no. 1-2 (2008): 80–86. https://doi.org/10.5281/zenodo.13456613.

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(Uploaded by Plazi for the Bat Literature Project) Passive sound-localization acuity for 100-msec noise bursts was determined behaviorally for two species of non-echolocating bats: the Straw-colored fruit bat, Eidolon helvum, a large frugivore, and the Dog-faced fruit bat, Cynopterus brachyotis, a small frugivore. The mean minimum audible angle for two E. helvum was 11.7°, and for two C. brachyotis was 10.5°. This places their passive sound-localization acuity near the middle of the range for echolocating bats as well as the middle of the range for other mammals. Sound-localization acuity varies widely among mammals, and the best predictor of this auditory function remains the width of the field of best vision (r = .89, p < .0001). Among echolocating and non-echolocating bats, as well as among other mammals, the use of hearing to direct the eyes to the source of a sound still appears to serve as an important selective factor for sound localization. Absolute visual acuity and the magnitude of the binaural locus cues available to a species remain unreliable predictors of sound-localization acuity.

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Heffner, R.S., G. Koay, and H.E. Heffner. "Sound localization acuity and its relation to vision in large and small fruit-eating bats: II. Non-echolocating species, Eidolon helvum and Cynopterus brachyotis." Hearing Research 241, no. 1-2 (2008): 80–86. https://doi.org/10.5281/zenodo.13456613.

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(Uploaded by Plazi for the Bat Literature Project) Passive sound-localization acuity for 100-msec noise bursts was determined behaviorally for two species of non-echolocating bats: the Straw-colored fruit bat, Eidolon helvum, a large frugivore, and the Dog-faced fruit bat, Cynopterus brachyotis, a small frugivore. The mean minimum audible angle for two E. helvum was 11.7°, and for two C. brachyotis was 10.5°. This places their passive sound-localization acuity near the middle of the range for echolocating bats as well as the middle of the range for other mammals. Sound-localization acuity varies widely among mammals, and the best predictor of this auditory function remains the width of the field of best vision (r = .89, p < .0001). Among echolocating and non-echolocating bats, as well as among other mammals, the use of hearing to direct the eyes to the source of a sound still appears to serve as an important selective factor for sound localization. Absolute visual acuity and the magnitude of the binaural locus cues available to a species remain unreliable predictors of sound-localization acuity.

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Heffner, R.S., G. Koay, and H.E. Heffner. "Sound localization acuity and its relation to vision in large and small fruit-eating bats: II. Non-echolocating species, Eidolon helvum and Cynopterus brachyotis." Hearing Research 241, no. 1-2 (2008): 80–86. https://doi.org/10.5281/zenodo.13456613.

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(Uploaded by Plazi for the Bat Literature Project) Passive sound-localization acuity for 100-msec noise bursts was determined behaviorally for two species of non-echolocating bats: the Straw-colored fruit bat, Eidolon helvum, a large frugivore, and the Dog-faced fruit bat, Cynopterus brachyotis, a small frugivore. The mean minimum audible angle for two E. helvum was 11.7°, and for two C. brachyotis was 10.5°. This places their passive sound-localization acuity near the middle of the range for echolocating bats as well as the middle of the range for other mammals. Sound-localization acuity varies widely among mammals, and the best predictor of this auditory function remains the width of the field of best vision (r = .89, p < .0001). Among echolocating and non-echolocating bats, as well as among other mammals, the use of hearing to direct the eyes to the source of a sound still appears to serve as an important selective factor for sound localization. Absolute visual acuity and the magnitude of the binaural locus cues available to a species remain unreliable predictors of sound-localization acuity.

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Heffner, R.S., G. Koay, and H.E. Heffner. "Sound localization acuity and its relation to vision in large and small fruit-eating bats: II. Non-echolocating species, Eidolon helvum and Cynopterus brachyotis." Hearing Research 241, no. 1-2 (2008): 80–86. https://doi.org/10.5281/zenodo.13456613.

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(Uploaded by Plazi for the Bat Literature Project) Passive sound-localization acuity for 100-msec noise bursts was determined behaviorally for two species of non-echolocating bats: the Straw-colored fruit bat, Eidolon helvum, a large frugivore, and the Dog-faced fruit bat, Cynopterus brachyotis, a small frugivore. The mean minimum audible angle for two E. helvum was 11.7°, and for two C. brachyotis was 10.5°. This places their passive sound-localization acuity near the middle of the range for echolocating bats as well as the middle of the range for other mammals. Sound-localization acuity varies widely among mammals, and the best predictor of this auditory function remains the width of the field of best vision (r = .89, p < .0001). Among echolocating and non-echolocating bats, as well as among other mammals, the use of hearing to direct the eyes to the source of a sound still appears to serve as an important selective factor for sound localization. Absolute visual acuity and the magnitude of the binaural locus cues available to a species remain unreliable predictors of sound-localization acuity.

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Cahyono, Suham, and Erina Sudaryati. "Machiavellian Behavior in Auditor Ethics and Professionalism: Cognitive Moral Development Study Approach." Global Financial Accounting Journal 7, no. 1 (2023): 28–44. https://doi.org/10.37253/gfa.v7i1.7445.

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Purpose - Machiavellianism, which has a negative effect, can undermine the integrity and objectivity of an auditor when inspecting conduct. Those who behave in this way can have an impact on reducing the quality of the auditor's reporting to top management. Therefore, this study aims to review Machiavellian behavior in auditor ethics and professionalism through the Cognitive Moral Development (CMD) approach. To the best of the author's knowledge, this is the first study that comprehensively discusses Machiavellianism in auditors, both in terms of ethics and professionalism, and through the Cognitive Moral Development approach. Previous studies have not examined this relationship. Research Method - The authors utilize research using a conceptual paper (qualitative approach) to reveal how Machiavellian behavior in auditors has been proven accurate by various previous studies. The study also acknowledges CMD studies as a fundamental basis for developing ethics and professionalism in accordance with the criteria for assigning auditors to companies. Findings - The authors have found that a dysfunctional audit process reduces the quality of audit results, which may decrease public confidence in the auditing profession. Therefore, Machiavellian attitudes among auditors can lead to negative consequences, including unethical behavior. To prevent auditors from acting unethically, it is crucial to promote basic values and norms within the auditing profession, especially based on the accountant's code of ethics as a source of ethical guidance for auditors. Implications - This study has significant implications both theoretically and practically in several ways. The theoretical implications of the author's study provide a broad range of literature on the philosophy of accounting and ethics, particularly how to connect Machiavellian behavior with the ethical and professional external auditor code of conduct. From a practical perspective, this study presents significant evidence for the auditor code of ethics in the auditor framework of professional knowledge.

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Triyanto. "Impact of Risk Material Misstatements Assessment on Indonesia Audit Practices." Revista de Gestão Social e Ambiental 18, no. 5 (2024): e7817. http://dx.doi.org/10.24857/rgsa.v18n5-167.

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Objective: The purpose of this study is to determine what factors could influence the determination of the auditor's Risk Material Misstatement (RMM) in Indonesia. Theoretical Framework: Auditors need to perform a variety of tasks to form an overall assurance or attestation opinion. To do so, various personal attributes of the auditor influence the outcome. In the process of applying these personal attributes towards the performance of the task, auditors interact with other auditors and stakeholders of the firm. Method: Sources of data come from interviews with several auditors in Indonesia and regulators namely IAPI and the Financial Services Authority (OJK). Results and Discussion: The results showed that the factors affect the level of RMM are due to government regulatory factors, individual factors and cultural factors. Research Implications: Government regulatory factors that can influence auditors in determining RMM: 1) encourage an increase in personnel capabilities, 2) increase in skill abilities, and 3) self-awareness of the ability to carry out duties and responsibilities. Then the individual factors that can influence the determination of the Auditor's RMM include: 1) understanding of culture and governance, 2) determination of risk, 3) potential and human resources owned by the auditor. On the other hand, cultural factors in the field of auditing that influence auditors are less critical or profound, contributing factors that do not genuinely accept the distribution. Originality/Value: This paper focuses specifically on the auditor’s cognitive performance – the auditor’s ability to make normatively correct inferences about testing hypotheses in the course of the audit.

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Yusra Hussein Hasan Al-Karawi and Hasan Ghodrati. "The Effect of the Source of Commitment and Ethical Style of Auditors on Independent Auditors’ Whistle-blowing." Technical Journal of Management Sciences 1, no. 1 (2024): 42–52. http://dx.doi.org/10.51173/tjms.v1i1.8.

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Purpose: The present study was conducted with the aim of investigating the effect of the source of commitment and ethical style of auditors on disclosure (whistle-blowing) of independent auditors.Method: The current study was carried out utilizing a descriptive correlational methodology. The statistical population of the present study was made up of 248 independent auditors. The instrument used in the present study was the standard questionnaire of Maragno and Cordero (2022) (includes disclosure of auditors with 11 items, source of commitment with 24 items, and ethical style with 34 items) whose face validity was confirmed by a number of respondents and reliability. They were also estimated using Cronbach's alpha coefficient for auditors' expressiveness of 0.888, ethical style of 0.915 and source of commitment of 0.848. Structural equation modeling was used to analyze the research data.Research findings: The results of the research hypotheses test showed that the source of commitment to the organization (emotional commitment, continuous commitment and normative commitment) has a positive effect on the disclosure (whistleb-lowing) of independent auditors. Also, the results showed that auditors’ ethical style (honesty and correctness of the auditor, competence of the auditor, and impartiality of the auditor) has a positive effect on the disclosure (whistle-blowing) of independent auditors.

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Prawina, Annisa Cikal, Lia Uzliawati, and Sabaruddinsah Sabaruddinsah. "Pengaruh Narsisme Klien Dan Pola Pikir Auditor Terhadap Penilaian Risiko Kecurangan." Owner 8, no. 1 (2024): 266–75. http://dx.doi.org/10.33395/owner.v8i1.1700.

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Financial statements are an important element in business because they reflect the state of a company. With the information in it, it can help internal and external parties consider long-term decisions. Therefore, reasonable financial reports are needed, namely based on Financial Accounting Standards and free from fraud so as not to trigger financial and non-financial losses. Fraud risk assessment is the basis for detecting fraud. With risk assessment, the auditor can determine the nature and level of audit procedures designed, and can be more sensitive to fraud signals from red flags that occur. This study aims to prove the relationship between client narcissism and auditor mindset towards fraud risk assessment based on attribution theory. In this study, auditors who work at the Jakarta Regional Public Accounting Firm with a minimum position as a junior auditor and at least one year of experience as an auditor are used as research samples. The number of samples used was 73 auditors. The data source of this research is primary data. The data collection technique with the method of distributing questionnaires with multiple linear regression analysis method. The results show that: client narcissism has no effect on the fraud risk assessment, and the auditor's mindset has a significant effect on the fraud risk assessment.

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Subiyanto, Bambang, Kumba Digdowiseiso, and Noviyanti Mandasari. "PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL, DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR DALAM PENGUNGKAPAN KECURANGAN (FRAUD)." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 6 (2022): 2609–20. http://dx.doi.org/10.32670/fairvalue.v4i6.1152.

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This study aims to examine and analyze work experience, professional skepticism and personality types on the auditor's ability to disclose fraud. The type of data used is quantitative data with primary data sources. The population in this study were auditors who worked at the Public Accounting Firm (PAF) in Central Jakarta and South Jakarta. The statistical tool used to test this hypothesis is multiple regression with IBM SPSS Statistics 25. The data were obtained by distributing questionnaires to respondents and the data were processed as many as 138 questionnaires. These results indicate that of the 3 hypotheses, all data are supported by data. Based on the hypothesis test, the results show that work experience and professional skepticism have a positive effect on the ability of auditors to disclose fraud because high work experience causes auditors to be faster in assessing the risk of fraud and with high skepticism the auditor will seek more evidence to prove that the financial statements are free from all forms of cheating. Meanwhile, personality type has a negative effect on the ability of auditors to disclose fraud because each executive auditor is required in his profession to carry out his duties professionally.

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Ibrahim, Irwan Hidayat, Haliah Haliah, and Abdul Hamid Habbe. "Pengaruh Tekanan Waktu, Konflik Peran dan Integritas terhadap Kualitas Audit dengan Stres Kerja Sebagai Variabel Intervening." Owner 7, no. 1 (2022): 102–22. http://dx.doi.org/10.33395/owner.v7i1.1347.

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This study aims to analyze the effect of time pressure, role conflict, and integrity on audit quality with work stress as an intervening variable in the auditors of the Inspectorate of West Sulawesi Province. The research population totaled 100; samples were taken using the slovin technique, so a sample of 60 was obtained. The data source in this study uses primary data from the questionnaire results, namely data obtained based on the results of filling out the auditor's questionnaire at the Inspectorate of West Sulawesi Province. Data analysis in this study is Structural Equation Modeling- Partial Least Squares (SEM-PLS). The results of this study indicate that time pressure and role conflict have no significant effect on audit quality. Meanwhile, auditor integrity and work stress significantly affect audit quality. Time pressure and auditor integrity do not affect audit quality through work stress. Besides that. Role conflict affects audit quality through work stress as an intervening. This research has implications for auditors to improve performance which can support success in auditing so that agencies will be motivated to improve their performance.

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Hasanah, Ikhwah, and Fitria Ulfa wibowo. "Implementation Sharia Ethics For Sharia Compliance Audit on Audit Process." Tawazuna 1, no. 2 (2022): 8–12. http://dx.doi.org/10.35747/twz.v1i2.348.

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The purpose of the company audit is to examine the accountability of financial statements based on generally accepted accounting standards. The use of audit to find out transparently and accountably a financial report. The audit is carried out by the company by involving the company's internal auditors and external auditors, this is done to avoid the auditor's bias and intervention from one of the parties. Examination of financial statements by a competent external auditor in accordance with the needs of the entity, this is inseparable from the desire of the company's management to provide information to other parties that can be used in decision making. When conducting an audit, an auditor must work professionally by adhering to the accountant's code of ethics and/or the Islamic/sharia accountant code of ethics. Audit of financial statements as a form of company compliance with the rules set by the government where the audit compliance depends on the company, whether the company uses conventional principles or based on Islamic sharia. This research uses library research where this literature study is a form of qualitative research with the object of study is library data. Library data contains thoughts and ideas that are supported by reading sources. In this case, the reading sources used are related to the topic of literature, namely audits, code of ethics for accountants/auditors, and compliance audits

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Larasati, Bethari, and Eliza Fatima. "Evaluation of the Impact of Hybrid Working on Auditors' Self-Efficacy." East Asian Journal of Multidisciplinary Research 2, no. 12 (2024): 5253–78. http://dx.doi.org/10.55927/eajmr.v2i12.7692.

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This study aims to evaluate the concept of hybrid working in Public Accounting Firms (KAP) and its impact on self-efficacy after the COVID-19 pandemic who previously worked remotely. This research was conducted using a qualitative research method. The data source of this research was carried out by distributing questionnaires with 53 respondents from associate to manager level who work at Public Accounting Firm and interviews with 5 resource persons from senior associate to manager level from Big Four and Non-Big Four Firms. The results showed that in implementing the hybrid concept, Firms has disseminated the Firms' policy, provided support, provided facilities for collaboration and focus, as well as provided flexibility in determining work schedules. Self-efficacy arising from hybrid working shows experience, expertise, confidence, motivation, and auditor performance help auditors adapt to hybrid work. For this reason, this study recommends that the hybrid working model can be continued as a new working trend of auditors in KAP. This research is still limited to auditors below manager level and does not represent all KAP in Indonesia. This research provides an understanding of the concept of hybrid working which is a new work style choice in the auditor environment by looking at the auditor's personal self-efficacy.

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Maharani, Atika Kiki, and Ghina Fitri Ariesta. "ANALYSIS OF THE AUDITOR'S DURATION OF RELATIONSHIP WITH THE AUDITEE ON AUDITOR'S INDEPENDENCE." MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 2, no. 1 (2022): 368–74. http://dx.doi.org/10.55047/marginal.v2i1.482.

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This study seeks to find out whether the length of the auditor's relationship with the auditee affects auditor independence and to find out what factors affect auditor independence. The method used in this study is qualitative with secondary data sources derived from previous research journals, books containing research topics, theses, and other sources related to research. The results of this study indicate that the length of the auditor's relationship with the auditee has a negative effect on auditor independence and the factors that affect auditor independence are the size of the Public Accounting Firm (KAP), the length of the auditor's relationship with the client, giving hope other than auditing, competition between KAPs.

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Tenriwaru, Tenriwaru, Yabanila Yabanila, and Reza Ramdani. "Taro Ada Taro Gau Sebagai Indikator Kinerja Auditor Wanita Di Kantor Akuntan Publik Kota Makassar." Jurnal Buana Akuntansi 8, no. 2 (2023): 168–85. http://dx.doi.org/10.36805/akuntansi.v8i2.5834.

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    The purpose of this research is to find out how taro ada taro gau is understood as an indicator of the performance of female auditors and to find out how a female auditor carries out performance using the term taro ada taro gau principle as motivation in completing work. This research was conducted from February to April 2023 at the Makassar City Public Accounting Office. The type of data used in this research is qualitative data. The data sources in this research are primary data obtained directly from interviews and secondary data. The results of this research show that the understanding of the taro ada taro gau philosophy among female auditors at the Makassar Public Accounting Firm is proven to mean that each auditor understands and applies and makes the principles held have an influence on the auditor's performance. This is what can be seen in the attitude of the female auditors at the Makassar Public Accounting Firm in carrying out their duties with good self-control as a form of siri. The values of the Taro Ada Taro Gau philosophy as motivation to complete the work of female auditors are carried out well. The internalization of the values of the Taro Ada Taro Gau philosophy can be seen from the formation of the character of a female auditor who speaks well, is friendly and respects others.   

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Stiawan, Hari, and Aris Sanulika. "THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDIT EXPERIENCE AS MODERATING VARIABLES." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, no. 3 (2019): 175. http://dx.doi.org/10.32493/eaj.v2i3.y2019.p175-180.

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The auditor as a party trusted by the public, the auditor will examine the financial statements and then issue a statement. This study aims to determine the effect of professionalism, objectivity, accountability, knowledge on the accuracy of the provision of audit opinions and auditor experience as a moderating variable on the influence of audit expertise on the accuracy of giving opinions by the auditor. The type of data used in this study is quantitative data. Sources of data in this study are primary data. The population in this study were auditors who worked at KAP located in South Tangerang. With the number of respondents in this study as many as 58 people. The results of this study indicate that professionalism, objectivity, accountability, knowledge do not influence the accuracy of giving audit opinions either partially or partially. The auditor's experience can moderate the variables of professionalism, objectivity, accountability, knowledge of the accuracy of the giving of

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Puspitasari, Devi. "PENGARUH PERSEPSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Empiris pada Auditor Sektor Publik di Inspektorat Kabupaten Serang)." Jurnal Riset Akuntansi Tirtayasa 5, no. 1 (2020): 73–88. http://dx.doi.org/10.48181/jratirtayasa.v5i1.8382.

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This study aims to determine and examine the effect of auditor perceptions on auditor performance in the attack district inspectorate. The object in this study is the inspectorate in the district government attack. Sampling is done by survey method. The type of data used is subject data, and the data source used is primary data. Processing and analysis of data using the help of SPSS vesi 19.00 application with multiple linear regression models. Based on the results of hypothesis testing obtained Audit Effectiveness has a positive and significant effect on the performance of public sector auditors, Auditor Policy has a positive and significant effect on the performance of public sector auditors, External Auditor Professionals have a significant and positive effect on the performance of public sector auditors, Other Expert Professionals have a positive and significant effect on public sector auditor performance, barriers have a positive and significant effect on the performance of public sector auditors, Public Administration has a positive effect on the performance of public sector auditors.

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Chen, Lucy Huajing, Hyeesoo H. (Sally) Chung, Gary F. Peters, and Jinyoung P. (Jeannie) Wynn. "Does Incentive-Based Compensation for Chief Internal Auditors Impact Objectivity? An External Audit Risk Perspective." AUDITING: A Journal of Practice & Theory 36, no. 2 (2016): 21–43. http://dx.doi.org/10.2308/ajpt-51575.

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SUMMARY This paper considers the potential impact of internal audit incentive-based compensation (IBC) linked to company performance on the external auditor's assessment of internal audit objectivity. We posit that external auditors will view IBC as a potential threat to internal audit objectivity, thus reducing the extent of reliance on the work of internal auditors and increasing the assessment of control risk. The increase in risk and external auditor effort should result in higher audit fees. We hypothesize that the form of incentive-based compensation, namely stock-based versus cash bonuses, moderates the association between IBC and external audit fee. Finally, we consider whether underlying financial reporting risk mitigates the external auditor's potential sensitivity to IBC. We find a positive association between external audit fees and internal audit compensation based upon company performance. The association is acute to IBC paid in stock or stock options as opposed to cash bonuses. We also find evidence consistent with the IBC associations being mitigated by the company's financial reporting risks. Data Availability: Individual survey responses are confidential. All other data are derived from publicly available sources.

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Sankaraguruswamy, Srinivasan, and J. Scott Whisenant. "An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons." AUDITING: A Journal of Practice & Theory 23, no. 1 (2004): 107–21. http://dx.doi.org/10.2308/aud.2004.23.1.107.

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In this paper we investigate whether voluntarily disclosed reasons for auditor-client realignments (as encouraged by the SEC) have information content for investors. After classifying realignment reasons into two types—verifiable and non-verifiable, with the latter representing disclosures about the auditor-client relationship not evident from alternative sources—we find that, as predicted by the “good news” precept of theoretical signaling models, non-verifiable realignment reasons are positively associated at the time of their announcement with abnormal returns. We also investigate whether voluntarily disclosed realignment reasons are associated with the relative size of the predecessor or successor auditor. We find that clients are more likely to cite service-related (non-verifiable) reasons when dismissing large predecessor auditors, and are more likely to cite fee-related (non-verifiable) reasons when choosing small successor auditors. These findings are consistent with auditors competing for the clients of large auditors by offering better or broader services, and with smaller auditors competing based upon price. All of our findings are robust to controlling for mandatory auditor change disclosures (auditor-client disagreements, reportable events, and goingconcern opinions), and operating, financing, and investing activities found in prior research to be associated with auditor changes.

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Journal articles on the topic 'Auditory source width'

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