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Topic

Credibility

About: Credibility is a research topic. Over the lifetime, 13730 publications have been published within this topic receiving 331944 citations. The topic is also known as: believability & plausibility.


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Journal ArticleDOI
TL;DR: In this paper, the authors present guidelines and criteria for environmental verification services for public accounting firms to offer existing and potential clients, as well as an appropriate application of accounting firms' attestation skills and their desire to expand the client relationship.
Abstract: Many companies are becoming more responsive to investors' concerns about the environment by voluntarily compiling and issuing periodic environmental reports that are essentially independent of the annual financial reports. Because of an absence of environmental reporting standards, however, these reports differ significantly thereby confounding comparability. Additionally, the credibility of these reports is being questioned, as they are typically not verified by independent third parties. As many public accounting firms are currently attempting to develop additional assurance services to offer existing and potential clients, verification of environmental reports may be an appropriate application of accounting firms' attestation skills and their desire to expand the client relationship. Such verification engagements may also be beneficial for corporations, investors, regulators and, ultimately, the environment. Guidance and criteria for environmental verification services are scant, however, and the accou...

145 citations

Posted Content
TL;DR: In this paper, the authors present a set of guidelines and criteria for environmental verification services in the public accounting profession, which can benefit from expeditious development of such standards so that public accountants are empowered to offer a needed assurance service and compete effectively with other consulting firms.
Abstract: Many companies are becoming more responsive to investors? concerns about the environment by voluntarily compiling and issuing periodic environmental reports that are essentially independent of the annual financial reports. Because of an absence of environmental reporting standards, however, these reports differ significantly thereby confounding comparability. Additionally, the credibility of these reports is being questioned, as they are typically not verified by independent third parties. As many public accounting firms are currently attempting to develop additional assurance services to offer existing and potential clients, verification of environmental reports may be an appropriate application of accounting firms? attestation skills and their desire to expand the client relationship. Such verification engagements may also be beneficial for corporations, investors, regulators and ultimately, the environment. Guidance and criteria for environmental verification services are scant, however, and the accounting profession may benefit from expeditious development of such standards so that public accountants are empowered to offer a needed assurance service and compete effectively with other consulting firms.

145 citations

Journal ArticleDOI
TL;DR: In this article, a procedure is proposed to promote the acceptance of a simulation model, which actively involves potential users of the simulation model and several alterna tive approaches for the statistical analysis of the experimental results are suggested.
Abstract: A procedure is proposed to promote the acceptance of a simulation model. The procedure actively involves potential users of the simulation. Several alterna tive approaches for the statistical analysis of the experimental results are suggested. Two contrasting experiences in applying the procedure to actual simulation projects are discussed.

145 citations

Journal ArticleDOI
TL;DR: In this article, the authors show differences due to age, sex, education, place of residence, and socioeconomic status, as well as political preference in trust in television, radio, or the newspaper.
Abstract: What kinds of people place their greatest trust in television, or radio, or the newspaper, as a news medium? This study shows differences due to age, sex, education, place of residence and socioeconomic status. and socioeconomic status, as well as political preference.

145 citations

Journal ArticleDOI
TL;DR: Using the educational alliance framework, this work sought to elaborate an understanding of learners’ credibility judgements and their consequences and explored such judgements to gain a deeper understanding of how the process works.
Abstract: Context Several recent studies have documented the fact that, in considering feedback, learners are actively making credibility judgements about the feedback and its source. Yet few have intentionally explored such judgements to gain a deeper understanding of how the process works or how these judgements might interact to influence engagement with and interpretation of feedback. Using the educational alliance framework, we sought to elaborate an understanding of learners’ credibility judgements and their consequences. Methods Using constructivist grounded theory we conducted semi-structured interviews with psychiatry residents. We used a theoretical sampling approach that invited participants with diverse scores based on a previously published feedback survey and an investigator-developed educational alliance inventory. Consistent with the principles of grounded theory analysis, data were collected and analysed in an iterative process to identify themes. Results Participants depicted themselves as actively contemplating feedback and considering it thoughtfully in light of complex judgements regarding their supervisor, the relationship with their supervisor and the larger context in which the feedback interactions were occurring. These judgements focused on the supervisor's credibility both as a clinician and as a partner in the educational alliance. The educational alliance is judged by trainees in relation to the supervisor's engagement as an educator, commitment to promoting growth of residents and positive attitude toward them. Conclusions Our findings suggest that credibility is a multifaceted judgement that occurs not only at the moment of the feedback interaction but early in and throughout an educational relationship. It not only affects a learner's engagement with a particular piece of feedback at the moment of delivery, but also has consequences for future engagement with (or avoidance of) further learning interactions with the supervisor. These findings can help medical educators develop a more meaningful understanding of the context in which feedback takes place.

145 citations


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Performance
Metrics
No. of papers in the topic in previous years
YearPapers
20231,881
20223,791
2021775
2020830
2019822
2018735