Auditors' Assessment of Management's Disposition: An Attributional Analysis*

Auditors' assessment of management's dispositions presumably affects their subsequent judgments. However, little is known about the process by which auditors infer characteristics of management. This paper proposes the theory of correspondent inferences [25] as a framework for examining auditors' assessment of management's dispositions; the model is tested in a laboratory experiment using experienced audit managers. The results are consistent with the proposed theoretical framework. Implications for future research are discussed.     

Time‐change models for asymmetric processes

Many records in environmental sciences exhibit asymmetric trajectories. The physical mechanisms behind these records may lead for example to sample paths with different characteristics at high and low levels (up–down asymmetries) or in the ascending and descending phases leading to time irreversibility (front–back asymmetries). Such features are important for many applications, and there is a need for simple and tractable models that can reproduce them. In this paper, we explore original time‐change models where the clock is a stochastic process that depends on the observed trajectory. The ergodicity of the proposed model is established under general conditions, and this result is used to develop nonparametric estimation procedures based on the joint distribution of the process and its derivative. The methodology is illustrated on meteorological and oceanographic data sets. We show that, combined with a marginal transformation, the proposed methodology is able to reproduce important characteristics of the data set such as marginal distributions, up‐crossing intensity, and up–down and front–back asymmetries.     

The Residential Mobility of Seniors Among Different Residential Forms: Analysis of Metropolitan and Rural Issues for Six Contrasted Regions in Québec,Canada

The purpose of this research is to describe and analyze the residential mobility of senior citizens, between 2006 and 2011, among different residential forms in rural and metropolitan areas in the province of Quebec (Canada). A systematic analysis of residential form variability in territories that include both metropolitan and rural areas is performed. First, a typology of residential forms is proposed using a principal component analysis and a hierarchical cluster analysis on environment-related and housing variables. Second, the residential mobility of seniors among these different residential forms is analyzed. The results reveal a certain amount of residential stability among seniors, except where specific conditions are met, such as the death of a spouse or the onset of health problems limiting day-to-day activities. For those who moved, high-rise habitat areas and mixed areas with older rental apartments held the greatest attraction. However, suburban areas attracted the largest number of seniors because these areas account for a sizeable portion of the real estate market.     

Variance estimation for the 2006 French housing survey

In the 2006 French housing survey, information is collected on many aspects of housing to describe the housing stock in France and the housing conditions of French households. The basic national sample results from a multistage sampling design. Complementary samples were selected to perform accurate estimations for socio-demographic domains. Some French regions proceeded to a regional and local extension of the national sample. The variance is estimated for a region with a regional and local extension of the basic national sample.     

Evidence that Two‐Year‐Old Children are Sensitive to Information Presented in Arguments

Preschoolers are more likely to endorse testimony supported by strong arguments than by weak, circular ones. Two‐year‐olds exchange arguments with others, but no experiment has demonstrated that they are sensitive to information presented as argument. In the first phase of this study, 2‐year‐olds were shown ambiguous pictures—for instance a bird–fish hybrid—and asked what they thought the picture represented. An informant then contradicted them, providing either a strong argument, a circular argument, or no argument, and the children were asked what they now thought the hybrid was. The second phase was identical to the first, with new hybrids, except that the informant never provided any argument for her position. Finally, in the third phase, the informant left the room and the children were asked again to tell what the hybrids from the first two phases were. On the whole, there was an effect of the amount of information provided in the argument so that children were more likely to endorse labels provided by the informant who had supported her answer with a strong argument in the first phase. Moreover, they generalized the trust granted to informants who provided strong arguments. These results constitute the first experimental demonstration that 2‐year‐olds possess some argument evaluation skills.     

Subsequent Migration of Immigrants Within Australia, 1981–2016

Australia is a major immigration country and immigrants currently represent around 28% of the total population. The aim of this research is to understand the long-term consequences of this immigration and, particularly, how migrants respond to opportunities within the country after arriving through the process of subsequent (internal) migration. The focus is on major immigrant groups in Australia, including persons born in the United Kingdom, New Zealand, China and India, and how their patterns differ from persons born in Australia. To conduct this analysis, we have gathered data for a 35-year period based on quinquennial census data. We also obtained birthplace-specific mortality data for constructing multiregional life tables for the immigrant populations. Subsequent migration is important for understanding population redistribution, and the relative attractiveness of destinations within host countries. Our results highlight the importance of subsequent migration and the diversity of migration behaviours amongst different immigrant groups in the context of overall declines in internal migration since 1981.