The Compensatory Role of Implementation Intentions for Young Adults with Low Working Memory Capacity

Meeks, J. Thadeus; Pitães, Margarida; Brewer, Gene A.

doi:10.1002/acp.3151

Cited by 8 publications

(5 citation statements)

References 43 publications

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“…The salient targets used in the PMD task may have been discrepant from other ongoing task stimuli, resulting in relatively automatic noticing of the target. However, participants then had to engage in controlled retrieval to recall the appropriate steps associated with the action plan, which reduces PM performance (Meeks et al, 2015). Like the results of the PMD task, we found that individuals with higher working memory had better PMR performance.…”

Section: Discussionsupporting

confidence: 52%

Individual differences in memory and attention processes in prospective remembering

2022

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Successful prospective memory (PM) involves not only detecting that an environmental cue requires action (i.e., prospective component), but also retrieval of what is supposed to be done at the appropriate moment (i.e., retrospective component). The current study examined the role of attention and memory during PM tasks that placed distinct demands on detection and retrieval processes. Using a large-scale individual differences design, participants completed three PM tasks that placed high demands on detection (but low demands on retrieval) and three tasks that placed high demands on retrieval (but low demands on detection). Additionally, participants completed three attention control, retrospective memory, and working memory tasks. Latent variable structural equation modeling showed that the prospective and retrospective components of PM were jointly influenced by multiple cognitive abilities. Critically, attention and retrospective memory fully mediated the relation between working memory and prospective memory. Furthermore, only attention uniquely predicted PM detection, whereas only retrospective memory uniquely predicted PM retrieval. These findings highlight the value of independently assessing different PM components and suggest that both attention and memory abilities must be considered to fully understand the dynamic processes underlying prospective remembering.

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Section: Discussionsupporting

confidence: 52%

Individual differences in memory and attention processes in prospective remembering

2022

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“…Future researchers can examine how auditors' individual differences potentially interact with perceived fraud task importance and implementation intentions to affect auditor fraud performance. For example, psychology research finds that Type A personalities are more likely to carry out PM tasks successfully (Searleman 1996) and that implementation intentions interventions are particularly helpful at improving PM performance for individuals with lower rather than higher working memory capacity (Meeks et al 2015). Thus, future research should investigate individual differences that moderate the effects on auditor fraud performance noted in my study, as auditors with Type A personalities and/or high working memory capacity may exhibit the same (relatively higher) attention to fraud cues and fraud actions, regardless of elevated fraud task importance or implementation intentions.…”

Section: Discussionmentioning

confidence: 99%

Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*

Austin

2023

Contemporary Accting Res

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During the testing stages of the audit, auditors must divide their attention simultaneously between (i) performing the planned audit procedures and (ii) remaining broadly skeptical and alert for fraud. Regulators note instances in which auditors do not take actions that effectively respond to fraud risks during these later stages, suggesting auditors may devote insufficient attention to fraud while they are busy executing the planned audit procedures. Leveraging prospective memory theory, I identify and test an intervention that can improve auditors' attention to fraud by encouraging auditors to have implementation intentions—that is, more detailed plans about when and how they will consider fraud. I find that encouraging implementation intentions interacts with auditors' perceived fraud task importance to increase auditors' attention to fraud when this attention would otherwise be lower, making auditors more likely to take effective fraud actions. Importantly, these results also indicate that, even in a high fraud risk setting, auditors may devote insufficient attention to fraud while performing the planned audit procedures, confirming concerns voiced by regulators. However, my study also highlights concerns about regulators' inspection processes prompting auditors to focus too heavily on inspection risk, as the results suggest auditors are less likely to detect fraud in high‐risk audit areas thought to have low inspection risk.

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“…Interestingly, IIs are considered to be particularly helpful for individuals whose self-regulatory skills are compromised [ 21 ], thereby serving as a compensatory strategy for those in strongest need of assistance. This has been supported by a number of studies showing that IIs can help to overcome ego-depletion [ 41 ], and promote goal attainment among those suffering brain damage or drug addiction [ 42 , 43 ], as well as improve prospective memory performance among those with low executive functioning [ 44 , 45 ] or fluid mechanics (i.e., those cognitive functions that tend to decline with age; [ 46 ]). Accordingly, IIs have been suggested as a means to compensate for age-related decline in prospective memory [ 47 ].…”

Section: Introductionmentioning

confidence: 95%

Improving goal striving and resilience in older adults through a personalized metacognitive self-help intervention: a protocol paper

et al. 2023

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Background Successful aging is often linked to individual’s ability to demonstrate resilience: the maintenance or quick recovery of functional ability, well-being, and quality of life despite losses or adversity. A crucial element of resilience is behavioral adaptability, which refers to the adaptive changes in behavior in accordance with internal or external demands. Age-related degradation of executive functions can, however, lead to volition problems that compromise flexible adjustment of behavior. In contrast, the reliance on habitual control has been shown to remain relatively intact in later life and may therefore provide an expedient route to goal attainment among older adults. In the current study, we examine whether a metacognitive self-help intervention (MCSI), aimed at facilitating goal striving through the gradual automatization of efficient routines, could effectively support behavioral adaptability in favor of resilience among older adults with and without (sub-clinical) mental health problems. Methods This metacognitive strategy draws on principles from health and social psychology, as well as clinical psychology, and incorporates elements of established behavioral change and activation techniques from both fields. Additionally, the intervention will be tailored to personal needs and challenges, recognizing the significant diversity that exist among aging individuals. Discussion Despite some challenges that may limit the generalizability of the results, our MCSI program offers a promising means to empower older adults with tools and strategies to take control of their goals and challenges. This can promote autonomy and independent functioning, and thereby contribute to adaptability and resilience in later life. Trial registration Pre-registered, partly retrospectively. This study was pre-registered before the major part of the data was collected, created, and realized. Only a small part of the data of some participants (comprising the baseline and other pre-intervention measures), and the full dataset of the first few participants, was collected prior to registration, but it was not accessed yet. See: https://osf.io/5b9xz

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The Compensatory Role of Implementation Intentions for Young Adults with Low Working Memory Capacity

Abstract: We would like to thank Molly Magary and Michael Brodsky for their help in collecting the data.

Cited by 8 publications

References 43 publications

Individual differences in memory and attention processes in prospective remembering

Individual differences in memory and attention processes in prospective remembering

Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*

Improving goal striving and resilience in older adults through a personalized metacognitive self-help intervention: a protocol paper

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