University of Waterloo

About: University of Waterloo is a education organization based out in Waterloo, Ontario, Canada. It is known for research contribution in the topics: Population & Poison control. The organization has 36093 authors who have published 93906 publications receiving 2948139 citations. The organization is also known as: UW & uwaterloo.

The Effects of Corporate Governance Experience and Financial‐Reporting and Audit Knowledge on Audit Committee Members' Judgments

Abstract: Interest in audit committees as part of overall corporate governance has increased dramatically in recent years, with a specific emphasis on member independence, experience, and knowledge. This paper reports the results of a study investigating whether audit committee members' corporate governance experience and financial‐reporting and audit knowledge affect their judgments in auditor‐corporate management conflict situations. A sample of 68 audit committee members completed an accounting policy dispute case and several knowledge and ability tests. The results indicate that, as expected, greater independent director experience and greater audit knowledge was associated with higher audit committee member support for an auditor who advocated a “substance over form” approach in the dispute with client management. Conversely, concurrent experience as a board director and a senior member of management was associated with increased support for management. Collectively, these findings have a number of implication...

Searching for Meaning in Misfortune: Making Sense of Incest

Abstract: A critical feature of many undesirable life events is that they often shatter the victim's perception of living in an orderly, meaningful world. Many authors have suggested that following such outcomes, the search for meaning is a common and adaptive process. This paper explores the validity of that claim by considering data from a recent study of 77 adult women who were victimized as children: survivors of father-daughter incest. In the process, several central questions regarding the search for meaning are addressed. How important is such a search years after a crisis? Over time, are people able to make sense of their aversive life experiences? What are the mechanisms by which individuals find meaning in their negative outcomes? Does finding meaning in one's victimization facilitate long term adjustment to the event? Finally, what are the implications of an inability to find meaning in life's misfortunes?

Scenario-based analysis of software architecture

Abstract: Despite advances in clarifying high level design needs, analyzing a system's ability to meet desired quality criteria is still difficult. The authors propose using scenarios to make analysis more straightforward. In their case study report, they analyze lessons learned with this approach. They developed the Software Architecture Analysis Method, an approach that uses scenarios to gain information about a system's ability to meet desired quality attributes. Scenarios are brief narratives of expected or anticipated system uses from both user and developer views and they provide a look at how the system satisfies quality attributes in various use contexts.