For about two weeks, there’s a topic in my list that is - finally - getting a meaning: blind spots. My future book has 6 chapters or topics but what if I’m missing one?? How would I know on a timely basis? Fortunately, my mind still works like the auditor whom I used to be. It’s making continuous checks on the completeness of my chapters and/or topics (eg,...
Early 2015, I published my blog: Common sense is not for the common man. In 2021, its title seems more relevant than ever before. I was reminded of my 2015 blog following a sentence in someone else's blog post: "There seems to be nobody with common sense in governments anymore." While I seldom agree with this writer, I do agree with this observation. From 2018 to...
Several governments are busy reigning in the power of private businesses. On July 5, Bloomberg claimed that "[] what’s clear is that Beijing is looking for a way to control data collected by private companies, and is willing to shut them down if necessary." The Bloomberg article added an interesting line: "China still hasn’t figured out exactly how that...
Last weekend, I had an epiphany: is audit blindness an example of change blindness? The more you zoom in, the more you lose sight of the bigger picture. That is the essence of change blindness (my recent blog). Auditors certify that the financial statements of a company give "a true and fair view". A company's financial statements should reflect the state of affairs...
The more you focus on a particular something, the more you lose sight of the bigger perspective (my blogs). Example: if you use your camera to zoom in on a bird in a forest then you will not see anything else that is happening in that forest. This phenomenon is called change blindness and has been documented by experimental psychologist and cognitive scientist...
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