The main purpose of this study is to explain the effect of confirmation bias on audit error and also to explain the moderating role of client characteristics (market value and institutional shareholder ownership) and auditor (industry specialist auditor and first-class stock exchange trusted auditor) on the relationship between them. For this purpose, a sample consisting of 1168 firm-year from listed firms on the Tehran Stock Exchange during 2012-2020, is collected and analyzed. The results show that confirmation bias has a positive effect on type I audit error and type II audit error. The results also show that the positive effects of confirmation bias on type I audit error and type II audit error are less for clients with high market value, high institutional ownership percentage, and audits performed by industry specialist auditors and first-class stock exchange trusted auditors. The findings of this research could lead to development of theoretical foundations in auditing field, especially audit judgment and audit risk assessment. Further, the study results suggest additional training targeted at mitigating auditors’ use of heuristics may be beneficial.

The main purpose of this study is to explain the effect of confirmation bias on audit quality and the moderating roles of client characteristics (market value and institutional shareholder’s ownership) and auditor (industry specialist auditor and first-class stock exchange trusted auditor) on audit quality and the relationship between them. For this purpose, a sample of 146 firms listed on the Tehran Stock Exchange, including 1314 firm-year during 2012-2020, was collected and analyzed. In this study, financial restatement and the absolute value of discretionary accruals were used as audit quality proxy. The results showed that confirmation bias has a negative effect on audit quality. The results also demonstrated that the adverse effects of confirmation bias on audit quality are less for clients with high market value, high institutional ownership percentage, and audits performed by industry specialist auditors and first-class stock exchange trusted auditors. The findings of this research could lead to the development of theoretical foundations in the audit context, especially audit judgment and audit risk assessment. Further, the study results suggest that additional training in order to mitigate the auditors’ use of heuristics may be beneficial.

Introduction: For many years, it has been emphasized on the role of attentional bias in addiction-related disorders, including its role in craving and relapse. This reseasrch aimed to investigate, the effectiveness of attentional bias modification on attention bias, pre-attentional bias and craving in abstinent addicts. Methods: Three groups (control, attentional bias modification and attentional bias modification with reinforcement and punishment) in three phases (pre-test, post-test, and follow up) assessed in attentional bias, pre-attentional bias, and craving. During the pretest and post-test, the control group received placebo training, while the second group received attentional bias modification training, and the third group received attentional bias modification training with reinforcement and punishment, respectively. To measure attentional bias, pre-attentional bias, and interventions, and to measure craving Dotprobe task test and Brief Substance Craving Scale were used respectively. Results: The results indicated that there was a significant difference between three groups in attentional bias in post-test and follow-up, the pre-attentional bias in post-test, and craving in the post-test. The control group obtained a higher score in pre-attentional bias than two experimental groups in the pre-attentional bias in follow up and attentional bias modification with reinforcement and punishment group obtained a lower score in craving than two other groups in craving in follow up. Conclusion: It seems that adding reinforcement and punishment to the classical intervention of attentional bias modification can lead to improving the effectiveness of this intervention. Besides, interventions based on attention bias modification are efficient interventions.

Background: Establishing a definitive airway is often an initial step in the management of critically ill patients in the emergency department (ED). Currently, there is no universally accepted gold standard for airway confirmation. Recent literature has shown that point‑ of‑ care ultrasound (POCUS) may be helpful in confirming the correct endotracheal tube (ETT) placement. Objective: The objective of this study is to evaluate the accuracy of a comprehensive three‑ window POCUS assessment to confirm correct ETT placement. Methods: This was a prospective, single‑ center, observational study using a convenience sample of patients in the ED and Medical Intensive Care Unit. After presumed successful ETT intubation, three sonographic windows were obtained, which included the trachea, bilateral lung sliding, and diaphragm movement. Results: We enrolled a total of 140 patients. There were no esophageal intubations. The three‑ window POCUS method correctly identified 132 of 137 ETTs placed in the trachea with 96. 4% sensitivity (95% confidence interval [CI] 91. 7%– 98. 8%) and 33. 3% specificity (95% CI 0. 8%– 90. 6%). Only one of the three mainstem intubations was identified using POCUS. Ultrasound assessment was completed on average 25 min quicker than the usual confirmatory plain film radiography (95% CI 6. 2– 43. 9 min, P = 0. 005). Conclusions: The three‑ window POCUS assessment is a rapid and potentially reliable method to identify ETT intubation, but may not be reliable at confirming mainstem intubation.