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Author: search.filters.author.Yang CStart date: 2020

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    Human-Machine Function Allocation Method for Submersible Fault Detection Tasks
    (MDPI (Basel, Switzerland), 2024-11-19) Yang C; Pang L; Wu W; Cao X; Lu B; Piao M
    The operation and support (OS) officer is responsible for buoyancy regulation and fault detection of onboard equipment in the civil submersible. The OS officer carries out the above tasks through the human-machine interface (HMI) of a submersible buoyancy regulation and support (SBRS) system. However, the OS officer often faces uneven task frequency produced by fault tasks, which leads to an unbalanced mental workload and individual failures. To address this issue, we proposed a human-machine function allocation method based on level of automation (LOA) taxonomy and submersible task complexity (STC), aimed at improving human-machine cooperation in submersible fault detection tasks. Based on this method, we identified the LOA2 as the optimal human-computer function allocation scheme. In this study, three measurement techniques (subjective scale, work performance, and physiological status) were used to test 15 subjects to validate the effectiveness of the proposed optimal human-machine function allocation scheme. The GAMM test results also indicate that the proposed optimal human-machine function allocation scheme (LOA2) can improve the work performance of the operating system officials under low or high workloads and reduce the subjective workload.
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    “It Doesn’t Make Sense”: Professional Skepticism As Sensemaking
    (American Accounting Association, 2024-10-21) Xu G; Yang C; Wright NS
    Professional skepticism is a fundamental yet complex aspect of auditing. To understand how auditors exercise skepticism in practice, Xu, Yang, and Fukofuka (2023) conducted qualitative research based on stories provided by auditors. The study identified that professional skepticism is like a sensemaking process. It is triggered and unfolded through auditors’ actions and interactions with their audit teams and clients. These findings highlight the importance of understanding how auditors act, converse, and interact with clients to effectively exercise professional skepticism, which has important implications for auditing firms and practitioners.
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    Service performance assurance for small charities: Experiences from New Zealand
    (John Wiley and Sons Ltd, 2023-10) Xu G; Yang C
    Small charities in New Zealand are leading the way in service performance reporting and assurance, providing a unique context for exploring the existing practices and challenges. This study investigates small charities' assurance practices based on a content analysis of the performance reports of 120 small registered charities. We found that many small charities have complied with the assurance and reporting requirements of service performance information. However, their reported outcomes and outputs may not be significant, understandable, or sufficient. Auditors exhibit high tolerance towards these issues because of the subjectivity, auditability and materiality related to service performance information. Our study provides preliminary insights on service performance assurance for small charities, which presumably will continue evolving and hopefully improving. However, there is a concern that some charities and assurance practitioners view service performance assurance as a compliance exercise, which does little to improve accountability and transparency in the charity sector.