Comparatively salient: examining the influence of preceding performances on assessors’ focus and interpretations in written assessment comments
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DOI: 10.1007/s10459-018-9841-2
Abstract: Recent literature places more emphasis on assessment comments rather than relying solely on scores. Both are variable, however, emanating from assessment judgements. One established source of variability is “contrast effects”: scores are shifted away from… read more here.
Keywords: preceding performances; salience performance; contrast effects; assessment comments ... See more keywords
Label-based expectations affect incentive contrast effects in bumblebees
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DOI: 10.1098/rsbl.2021.0549
Abstract: While classic models of animal decision-making assume that individuals assess the absolute value of options, decades of research have shown that rewards are often evaluated relative to recent experience, creating incentive contrast effects. Contrast effects… read more here.
Keywords: based expectations; contrast; label based; contrast effects ... See more keywords
The Effects of Out-of-Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards
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DOI: 10.1111/1911-3846.12281
Abstract: Accountants making judgments with respect to a particular set of standards are increasingly aware of standards from other reporting regimes that offer additional or conflicting guidance. In fact, IFRS encourages reliance on out-of-regime standards when… read more here.
Keywords: regime standards; contrast effects; accounting; ifrs ... See more keywords