Professional Judgment

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Stephen D Hart - One of the best experts on this subject based on the ideXlab platform.

  • structured Professional Judgment spj violence risk case formulation and psychopathic personality disorder
    International Journal of Forensic Mental Health, 2021
    Co-Authors: Dylan T Gatner, Stephen D Hart, Kevin S Douglas, Randall P Kropp
    Abstract:

    The bivariate, empirical association between psychopathic personality disorder (PPD) and violence has been well established. Yet, questions remain about how to explain why this association occurs. ...

  • an examination of violence risk communication in practice using a structured Professional Judgment framework
    Behavioral Sciences & The Law, 2015
    Co-Authors: Jennifer E Storey, Stephen D Hart, Kelly A Watt
    Abstract:

    The increased use of violence risk assessment tools in Professional practice has sparked the development of best-practice guidelines for communicating about violence risk. The present study examined 166 pre-sentence reports, authored by clinicians and probation officers, to determine the extent to which they are consistent with those guidelines. We examined the frequency with which reports contained information about five topics: the presence of risk factors; the relevance of risk factors; scenarios of future violence; recommended management strategies; and summary risk Judgments. Analyses revealed that the topics addressed most frequently in reports were the presence of risk factors and recommended management strategies, but none of the five topics was addressed consistently, completely, or clearly in reports. This was especially the case for probation reports. The findings highlight the need to improve practice through better implementation of guidelines for risk communication. Also needed is research on the extent to which information in risk communications is comprehended, accepted, and used by various stakeholder groups. Copyright © 2015 John Wiley & Sons, Ltd. Language: en

  • an examination of violence risk communication in practice using a structured Professional Judgment framework
    Behavioral Sciences & The Law, 2015
    Co-Authors: Jennifer E Storey, Stephen D Hart, Kelly A Watt
    Abstract:

    The increased use of violence risk assessment tools in Professional practice has sparked the development of best-practice guidelines for communicating about violence risk. The present study examined 166 pre-sentence reports, authored by clinicians and probation officers, to determine the extent to which they are consistent with those guidelines. We examined the frequency with which reports contained information about five topics: the presence of risk factors; the relevance of risk factors; scenarios of future violence; recommended management strategies; and summary risk Judgments. Analyses revealed that the topics addressed most frequently in reports were the presence of risk factors and recommended management strategies, but none of the five topics was addressed consistently, completely, or clearly in reports. This was especially the case for probation reports. The findings highlight the need to improve practice through better implementation of guidelines for risk communication. Also needed is research on the extent to which information in risk communications is comprehended, accepted, and used by various stakeholder groups.

  • using structured Professional Judgment guidelines in threat assessment and management presentation analysis and formulation of a case of serial intimate partner violence
    Meeting of the Canadian Association of Threat Assessment Professionals 2011; Portions of this paper were presented at the aforementioned meeting and t, 2014
    Co-Authors: Alana N Cook, Ashley Murray, Gwyneth Amat, Stephen D Hart
    Abstract:

    We present the case of a Canadian man who perpetrated serial intimate partner violence that included incidents of severe physical violence and stalking against female victims, followed by a case analysis and formulation using the second edition of the Brief Spousal Assault Form for the Evaluation of Risk (B-SAFER; Kropp, Hart, & Belfrage, 2010) and the Guidelines for Stalking Assessment and Management (SAM; Kropp, Hart, & Lyon, 2008). The findings illustrate how law enforcement, corrections, and forensic mental health Professionals can use structured Professional Judgment (SPJ) guidelines for threat assessment and management in complex, high-risk cases. The findings also highlight the importance of considering victim vulnerability factors in decision making with respect to threat assessment and management. Language: en

  • evaluation of a model of violence risk assessment among forensic psychiatric patients
    Psychiatric Services, 2003
    Co-Authors: Kevin S Douglas, James R P Ogloff, Stephen D Hart
    Abstract:

    OBJECTIVE: This study tested the interrater reliability and criterion-related validity of structured violence risk Judgments made by using one application of the structured Professional Judgment model of violence risk assessment, the HCR-20 violence risk assessment scheme, which assesses 20 key risk factors in three domains: historical, clinical, and risk management. METHODS: The HCR-20 was completed for a sample of 100 forensic psychiatric patients who had been found not guilty by reason of a mental disorder and were subsequently released to the community. Violence in the community was determined from multiple file-based sources. RESULTS: Interrater reliability of structured final risk Judgments of low, moderate, or high violence risk made on the basis of the structured Professional Judgment model was acceptable (weighted kappa=.61). Structured final risk Judgments were significantly predictive of postrelease community violence, yielding moderate to large effect sizes. Event history analyses showed that ...

Rogelio J Cardona - One of the best experts on this subject based on the ideXlab platform.

  • does experience affect auditors Professional Judgment evidence from puerto rico
    Accounting and Taxation, 2013
    Co-Authors: Carmen B Riosfigueroa, Rogelio J Cardona
    Abstract:

    ABSTRACTAuditors use Professional Judgment to collect and evaluate evidence to issue an opinion on the fairness of a business entity's financial statements. Prior research finds that international auditing firms should consider cultural aspects when planning an audit examination and that the experience and knowledge possessed by an auditor influences the decision-making processes in an audit. This paper examines whether experience could affect the Professional Judgment of auditors during the planning phase of an audit. The investigation consists of a survey made among auditors working in audit and accounting firms, Independent Practitioners, and university senior students majoring in accounting to determine if the years of work experience of an auditor influences the evaluation of the internal control environment and the assessment of fraud risk for a firm operating in different countries with different cultural characteristics. The results obtained suggest that experience does not seem to affect their decisions when they are based on Professional Judgment.JEL: F23, M40, M41, M42KEYWORDS: Experience, Culture, Internal Control, Fraud Risk, Individualism/Collectivism, Power Distance, Uncertainty Avoidance, Short and Long-Term Vision, Professional JudgmentINTRODUCTIONThe assessment of fraud risk is one of the most important steps in an audit examination of the financial statements of a business entity. If the entity (audit client) is located in another country, independent auditors (with or without experience) will have to make decisions based on their Professional Judgment. The country where an auditor performs the audit field-work procedures is one of the factors that will be considered in the decision-making process, especially when the client is located in a country with different cultural characteristics. Cohen, Pant and Sharp (1993) and Tsakumis, Campbell and Doupnik (2009) assert that international firms of Certified Public Accountants (CPAs) should consider cultural aspects when planning an audit examination.The results of this study are important because of the increasing Professional liability currently faced by CPA firms that provide audit and assurance services. Their reputation and brand name in the global business environment has been tarnished by recent accounting fraud scandals. This implies that auditors must be alert to fraud risk factors ("red flags") that may affect the fairness of the entity's financial statements, which could be caused by significant deficiencies or material weaknesses in a firm's system of internal controls. The literature identifies differences in the audit environments and the performance of multi-cultural analysis between countries using accounting students or auditors in countries like USA, Canada, Asia, and Mexico. Hofstede's cultural dimensions (1980, 2001) are frequently used to predict the effects of cultural differences: individualism and collectivism, power distance, masculine and feminine, uncertainty avoidance, and long versus short-term vision.Prior research describes the use of auditors with different levels of experience, the most common being the use of students. Several studies have examined the effect of the auditor's experience on Professional Judgment and the decisions made by auditors (Ashton and Brown, 1980; Hamilton and Wright, 1982; Bedard, 1989; Bonner and Lewis, 1990; Libby and Frederick, 1990; Ho and May, 1993; Davis, 1996). However, these studies do not address how the experience of the auditors could affect their Professional Judgment in their assessment of the possibility of fraud and on the reliability of a firm's internal control system in environments with different characteristics.The objective of this investigation is to examine whether experience affects the decisions made by auditors during the planning stage of an audit. To the best of our knowledge there are no previous studies that address whether the number of years of work experience of independent auditors could affect their assessment of fraud risk and the reliability of a firm's internal control environment during an audit examination of a client with global operations and cultural diversity in its workplace. …

  • does experience affect auditors Professional Judgment evidence from puerto rico
    Social Science Research Network, 2013
    Co-Authors: Carmen B Riosfigueroa, Rogelio J Cardona
    Abstract:

    Auditors use Professional Judgment to collect and evaluate evidence to issue an opinion on the fairness of a business entity’s financial statements. Prior research finds that international auditing firms should consider cultural aspects when planning an audit examination and that the experience and knowledge possessed by an auditor influences the decision-making processes in an audit. This paper examines whether experience could affect the Professional Judgment of auditors during the planning phase of an audit. The investigation consists of a survey made among auditors working in audit and accounting firms, Independent Practitioners, and university senior students majoring in accounting to determine if the years of work experience of an auditor influences the evaluation of the internal control environment and the assessment of fraud risk for a firm operating in different countries with different cultural characteristics. The results obtained suggest that experience does not seem to affect their decisions when they are based on Professional Judgment.

Stephen B Weisberg - One of the best experts on this subject based on the ideXlab platform.

  • evaluating ecological states of rocky intertidal communities a best Professional Judgment exercise
    Ecological Indicators, 2016
    Co-Authors: Steven N Murray, Stephen B Weisberg, Peter T Raimondi, Richard F Ambrose, Christy Bell, Carol A Blanchette, Jennifer L Burnaford, Megan N Dethier, John M Engle, M S Foster
    Abstract:

    A Best Professional Judgment (BPJ) exercise was performed to determine the level of agreement among experts in evaluating the ecological states of western North American rocky intertidal communities. Species-abundance and environmental data from 12 central and 11 southern California sites were provided to 14 experts who independently ranked communities from best to worst and assigned each to one of five categories based on the degree of deviation from an expected natural biological state. Experts achieved Spearman correlations of 0.49 (central California) and 0.30 (southern California) in their rankings and averaged 75.4% and 70.0% Euclidean Similarity (ES) in their community evaluations. These ES values compare favorably with agreement levels found for similar exercises with soft bottom macroinvertebrate assemblages. The experts emphasized macrophytes with functional characteristics related to morphology and sessile macroinvertebrates in their assessments. Several challenges were noted in interpreting rocky intertidal data sets, the most prominent of which are high spatial and temporal variation and site-to-site differences in natural disturbance regimes, features that lead to multiple, expected community states. Experts required detailed, physical habitat descriptions to develop community composition expectations that differed for different shore types, and expressed concern about evaluating rocky intertidal communities based on only a single sampling event. Distinguishing natural from anthropogenic disturbance without information on the sources and magnitudes of anthropogenic perturbation was also found to be challenging because the biological responses to these stressors are often similar. This study underscores the need for long-term data sets that describe the dynamics of populations and communities and rigorous testing of expert Judgments to firmly establish broadly applicable and consistent links between community states and anthropogenic stressors on rocky shores.

  • low levels of agreement among experts using best Professional Judgment to assess benthic condition in the san francisco estuary and delta
    Ecological Indicators, 2012
    Co-Authors: Bruce Thompson, Daniel M Dauer, Stephen B Weisberg, Ananda J Ranasinghe, Donald B Cadien, A R Melwani, Sarah Lowe, Robert J Diaz, Wayne Fields, Michael Kellogg
    Abstract:

    Benthic indices to support aquatic environmental condition assessments have been more effectively developed for higher than lower salinity habitats. Here we quantify agreement among benthic experts using best Professional Judgment to assess community condition of mesohaline and tidal freshwater samples from the San Francisco Estuary and Delta, and compare that to a previous study for San Francisco Estuary polyhaline samples. Benthic species abundance data from 20 sites in each habitat were provided to 7 tidal freshwater, and 8 mesohaline, experts who ranked the samples from best to worst condition and placed the samples into 4 condition categories. The average correlation among expert's condition rankings was only 0.38 and 0.29 in the mesohaline and tidal freshwater habitats, respectively, compared to 0.92 in the previous polyhaline study. Pair-wise agreement among expert condition categories averaged 41% and 39%, compared to 70% in the polyhaline. Based on post-exercise discussions among the experts, the differences in agreement among habitats appears related to the use of different indicator taxa and to disturbance regimes in the lower salinity habitats that select for higher proportions of tolerant taxa, confounding assessments at the current level of understanding of benthic response in these habitats. Regardless of the reason, the absence of a clear conceptual model and agreement among benthic ecologists about benthic condition makes index development more difficult in low salinity estuarine and tidal freshwater habitats.

  • the level of agreement among experts applying best Professional Judgment to assess the condition of benthic infaunal communities
    Ecological Indicators, 2008
    Co-Authors: Stephen B Weisberg, Daniel M Dauer, Bruce Thompson, Ananda J Ranasinghe, David E Montagne, Donald B Cadien, Douglas R Diener, John S Oliver, Donald J Reish, Ronald G Velarde
    Abstract:

    Abstract Benthic infaunal communities are frequently used to assess aquatic environmental condition, but interpretation of benthic data is often subjective and based on best Professional Judgment. Here, we examine the repeatability of such assessments by providing species-abundance data from 35 sites to 9 independent benthic experts who ranked the sites from best to worst condition. Their site rankings were highly correlated, with an average correlation coefficient of 0.91. The experts also evaluated the sites in terms of four condition categories: (1) unaffected, (2) marginal deviation from reference, (3) affected, or (4) severely affected. At least two-thirds of the experts agreed on site categorization for 94% of the samples and they disagreed by more than one category for less than 1% of the assessment pairs. The experts identified seven parameters used in making their assessments, with four of those parameters (dominance by tolerant taxa, presence of sensitive taxa, species richness, and total abundance) used by all of the experts. Most of the disagreements in site categorization were due to philosophical rather than technical differences, such as whether the presence of invasive species indicates a degraded community. Indices are increasingly being used as an alternative to best Professional Judgment for assessing benthic condition, but there have been inconsistencies in how sites are selected for validating such indices; the level of agreement found among experts in this study suggests that consensus expert opinion can be a viable benchmark for such evaluations.

  • evaluating consistency of best Professional Judgment in the application of a multiple lines of evidence sediment quality triad
    Integrated Environmental Assessment and Management, 2007
    Co-Authors: Steven M Bay, Walter J Berry, Peter M Chapman, Russell Fairey, Tom Gries, Edward R Long, Donald D Macdonald, Stephen B Weisberg
    Abstract:

    The bioavailability of sediment-associated contaminants is poorly understood. Often, a triad of chemical concentration measurements, laboratory sediment toxicity tests, and benthic infaunal community condition is used to assess whether contaminants are present at levels of ecological concern. Integration of these 3 lines of evidence is typically based on best Professional Judgment by experts; however, the level of consistency among expert approach and interpretation has not been determined. In this study, we compared the assessments of 6 experts who were independently provided data from 25 California embayment sites and asked to rank the relative condition of each site from best to worst. The experts were also asked to place each site into 1 of 6 predetermined categories of absolute condition. We provided no guidance regarding assessment approach or interpretation of supplied data. The relative ranking of the sites was highly correlated among the experts, with an average correlation coefficient of 0.92. Although the experts' relative rankings were highly correlated, the categorical assessments were much less consistent, with only 1 site out of 25 assigned to the same absolute condition category by all 6 experts. Most of the observed categorical differences were small in magnitude and involved the weighting of different lines of evidence in individual assessment approaches, rather than interpretation of signals within a line of evidence. We attribute categorical differences to the experts' use of individual best Professional Judgment and consider these differences to be indicative of potential uncertainty in the evaluation of sediment quality. The results of our study suggest that specifying key aspects of the assessment approach a priori and aligning the approach to the study objectives can reduce this uncertainty.

Carmen B Riosfigueroa - One of the best experts on this subject based on the ideXlab platform.

  • does experience affect auditors Professional Judgment evidence from puerto rico
    Accounting and Taxation, 2013
    Co-Authors: Carmen B Riosfigueroa, Rogelio J Cardona
    Abstract:

    ABSTRACTAuditors use Professional Judgment to collect and evaluate evidence to issue an opinion on the fairness of a business entity's financial statements. Prior research finds that international auditing firms should consider cultural aspects when planning an audit examination and that the experience and knowledge possessed by an auditor influences the decision-making processes in an audit. This paper examines whether experience could affect the Professional Judgment of auditors during the planning phase of an audit. The investigation consists of a survey made among auditors working in audit and accounting firms, Independent Practitioners, and university senior students majoring in accounting to determine if the years of work experience of an auditor influences the evaluation of the internal control environment and the assessment of fraud risk for a firm operating in different countries with different cultural characteristics. The results obtained suggest that experience does not seem to affect their decisions when they are based on Professional Judgment.JEL: F23, M40, M41, M42KEYWORDS: Experience, Culture, Internal Control, Fraud Risk, Individualism/Collectivism, Power Distance, Uncertainty Avoidance, Short and Long-Term Vision, Professional JudgmentINTRODUCTIONThe assessment of fraud risk is one of the most important steps in an audit examination of the financial statements of a business entity. If the entity (audit client) is located in another country, independent auditors (with or without experience) will have to make decisions based on their Professional Judgment. The country where an auditor performs the audit field-work procedures is one of the factors that will be considered in the decision-making process, especially when the client is located in a country with different cultural characteristics. Cohen, Pant and Sharp (1993) and Tsakumis, Campbell and Doupnik (2009) assert that international firms of Certified Public Accountants (CPAs) should consider cultural aspects when planning an audit examination.The results of this study are important because of the increasing Professional liability currently faced by CPA firms that provide audit and assurance services. Their reputation and brand name in the global business environment has been tarnished by recent accounting fraud scandals. This implies that auditors must be alert to fraud risk factors ("red flags") that may affect the fairness of the entity's financial statements, which could be caused by significant deficiencies or material weaknesses in a firm's system of internal controls. The literature identifies differences in the audit environments and the performance of multi-cultural analysis between countries using accounting students or auditors in countries like USA, Canada, Asia, and Mexico. Hofstede's cultural dimensions (1980, 2001) are frequently used to predict the effects of cultural differences: individualism and collectivism, power distance, masculine and feminine, uncertainty avoidance, and long versus short-term vision.Prior research describes the use of auditors with different levels of experience, the most common being the use of students. Several studies have examined the effect of the auditor's experience on Professional Judgment and the decisions made by auditors (Ashton and Brown, 1980; Hamilton and Wright, 1982; Bedard, 1989; Bonner and Lewis, 1990; Libby and Frederick, 1990; Ho and May, 1993; Davis, 1996). However, these studies do not address how the experience of the auditors could affect their Professional Judgment in their assessment of the possibility of fraud and on the reliability of a firm's internal control system in environments with different characteristics.The objective of this investigation is to examine whether experience affects the decisions made by auditors during the planning stage of an audit. To the best of our knowledge there are no previous studies that address whether the number of years of work experience of independent auditors could affect their assessment of fraud risk and the reliability of a firm's internal control environment during an audit examination of a client with global operations and cultural diversity in its workplace. …

  • does experience affect auditors Professional Judgment evidence from puerto rico
    Social Science Research Network, 2013
    Co-Authors: Carmen B Riosfigueroa, Rogelio J Cardona
    Abstract:

    Auditors use Professional Judgment to collect and evaluate evidence to issue an opinion on the fairness of a business entity’s financial statements. Prior research finds that international auditing firms should consider cultural aspects when planning an audit examination and that the experience and knowledge possessed by an auditor influences the decision-making processes in an audit. This paper examines whether experience could affect the Professional Judgment of auditors during the planning phase of an audit. The investigation consists of a survey made among auditors working in audit and accounting firms, Independent Practitioners, and university senior students majoring in accounting to determine if the years of work experience of an auditor influences the evaluation of the internal control environment and the assessment of fraud risk for a firm operating in different countries with different cultural characteristics. The results obtained suggest that experience does not seem to affect their decisions when they are based on Professional Judgment.

David Collins - One of the best experts on this subject based on the ideXlab platform.

  • the development of Professional Judgment and decision making expertise in applied sport psychology
    IEEE Transactions on Signal Processing, 2013
    Co-Authors: Amanda Martindale, David Collins
    Abstract:

    This paper establishes current theoretical understanding on the development of Professional Judgment and decision-making (PJDM) expertise within applied sport psychology (ASP). Traditional and naturalistic paradigms of decision making are contrasted and the resulting blending of systematic analysis and intuition most appropriate for applied practice is explained through the concept of skilled intuition (Kahneman & Klein, 2009). Conditions for the development of skilled intuition are considered alongside recognition of the fragility of human Judgment and the subtleties of the ASP environment. Key messages from cognitive psychology literature on the development of PJDM expertise are offered and recommendations made to facilitate the acquisition of decision-making expertise in ASP.

  • a Professional Judgment and decision making case study reflection in action research
    Sport Psychologist, 2012
    Co-Authors: Amanda Martindale, David Collins
    Abstract:

    This case study of an elite judo player recovering from injury provides an exemplification of a practitioner’s Professional Judgment and Decision Making (PJDM) using a ‘reflection-in-action research’ methodology. The process of “reflection-in-action” Schon (1991) and in particular the concept of ‘framing’ offer insight into how Professionals think in action. These concepts assisted the practitioner in organizing, clarifying and conceptualizing the client’s issues and forming intentions for impact. This case study exemplifies the influence of practitioner PJDM on implementation at multiple levels of practice including planning the overall program of support, designing specific interventions to aid client recovery and moment-to-moment in-situ decision making session-by session. It is suggested that consideration of practitioner PJDM should be a strong feature of case study reporting and that this approach carries the potential to extend our use of case studies within applied sport psychology practice.

  • Professional Judgment and decision making the role of intention for impact
    Sport Psychologist, 2005
    Co-Authors: Amanda Martindale, David Collins
    Abstract:

    The field of applied sport psychology has recognized the growing consensus that Professional autonomy and discretion brings with it the need to train, regulate, and evaluate practice (Evetts, 2001). However, research into how practitioners’ Professional Judgment is formed and the decision-making processes involved has not received concurrent attention. This paper illustrates some of the possible outcomes and implications for applied sport psychologists from consideration of Professional Judgment and Decision Making (PJDM) research in other fields such as medicine and teaching and in parallel disciplines such as clinical and counseling psychology. Investigation into the nature of decision content and how the crucial “intention for impact” (Hill, 1992) is formulated carries implications for the assessment, reflective practice, and Professional development and training of applied sport psychologists. Future directions in PJDM research are suggested and a call is made for practitioners to be open to involveme...