James W. Bannister and David N. Wiest
Outlines previous research into the factors influencing managers’ choice of accounting procedures and auditors’ acceptance of them, including regulatory action by the US…
Abstract
Outlines previous research into the factors influencing managers’ choice of accounting procedures and auditors’ acceptance of them, including regulatory action by the US Securities and Exchange Commission (SEC). Studies data from 1980‐1996 SEC enforcement actions against big five accounting firms or their staff to investigate the levels of discretionary accruals made by the relevant clients during the period of investigation. Explains how the discretionary accruals are estimated over various time frames and shows that clients have more income decreasing accruals as the investigation takes place. Considers possible reasons for this and concludes that it is due to the auditors becoming more conservative.
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Nickie D. Phillips and Nicholas Chagnon
Purpose: In this chapter, the authors posit that, shadowing the etiological crises in criminology, much crime media scholarship remains “lost in the mediascape.” The authors…
Abstract
Purpose: In this chapter, the authors posit that, shadowing the etiological crises in criminology, much crime media scholarship remains “lost in the mediascape.” The authors outline why dominant positivist methodologies in crime media scholarship leave us lost and offer tools that researchers may use for better wayfinding in this complex and dynamic environment.
Methodology/approach: Drawing on the concept of liquid criminology, the authors join a growing chorus in the crime media field calling for methodological and theoretical concepts more reflective of the social dimensions of liquid modernity, that is, uncertainty, ambiguity, impermanence, precarity, etc.
Findings: The conditions of liquid modernity inform a mediascape characterized by an abundance of data, misinformation, disinformation, propaganda, and conspiracy theories resulting in collective disorientation and the inability to form coherent narratives about the past, present, or future. As such, these conditions defy positivistic conventions like representative sampling and demand new, imaginative approaches to the study of crime media. To that end, informed by the cultural criminological perspective, the authors offer two methodologies and one theoretical concept.
Research limitations: The authors believe our methodological and theoretical suggestions are best suited for analyzing themes and concepts among discourse around crime incidents that have significant legal and social implications. The authors offer no definitive answers, but hope to begin building a better toolbox for wayfinding in this digital wilderness.
Originality/value: The currently dominant methodology within crime media scholarship is a poor fit with contemporary media culture. Here, the authors begin to remedy that by proposing an orientation that fits better with the fluid, uncertain, and dynamic media environment that permeates our social world.
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Zhanna Barchuk and Mary Jane Harkins
Globalization enables a better understanding of the modern world and inspires responsible actions that will change our future for the better. Even though the term globalization…
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Globalization enables a better understanding of the modern world and inspires responsible actions that will change our future for the better. Even though the term globalization was introduced more than twenty years ago, little research has been directed towards the preparation of teachers for introducing this controversial, present-day phenomenon at the secondary school level. This paper is based on a qualitative study developed by the researchers to examine pre-service Social Studies teachers’ perceptions of the main benefits and challenges of teaching globalization and related global issues. The findings provide valuable insights into the importance of teaching controversial topics as well as what it means to teach globalization and global issues in the rapidly changing world.
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Paula A. Smith and Otto H. MacLin
This paper combines an experimental design and an artifical neural network to investigate the behavior of the Federal Reserve Board of Governors. The evidence suggests that FOMC…
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This paper combines an experimental design and an artifical neural network to investigate the behavior of the Federal Reserve Board of Governors. The evidence suggests that FOMC decision making has been influenced by the presidential administration, with particularly strong evidence that influence from the Kennedy‐Johnson administrations led to easier policy.
Much of the working time expended by work study personnel in gathering statistical data at grass‐root level and in improving methods could, with foresight, be directed into more…
Abstract
Much of the working time expended by work study personnel in gathering statistical data at grass‐root level and in improving methods could, with foresight, be directed into more profitable channels. At the design stage, the draughtsman, for example, could break the job down to one operation instead of sending out a drawing that involves two operations on the shop floor. By being trained in method study draughtsmen could make a major contribution to productivity.
Purpose: This chapter explores the current hybridization between true crime and nonfiction investigative documentaries on Video on Demand (VOD) platforms. It would seem necessary…
Abstract
Purpose: This chapter explores the current hybridization between true crime and nonfiction investigative documentaries on Video on Demand (VOD) platforms. It would seem necessary to distinguish true crime productions from long-form journalistic documentaries in order to avoid confusion between different products that do not pursue the same ends, such as audiovisual products with highly emotive and engaging components versus a journalistic approach to the truth about what happened. Methodology/approach: The analysis is based on the specific theory of true crime developed by Punnett, who provides genuine narrative codes (Justice, Subversive, Geographic, Forensic, Vocative, and Folkloric) for true crime to distinguish it from the formal conventions and social objectives of journalistic documentaries. The case study (El crimen de Alcàsser) was selected because of its potential to drive a detailed and in-depth study on one of the most traumatic crimes in the country’s recent history: the kidnapping, rape, torture, and killing of three teenagers in 1992. Findings: Several scholars have identified journalistic elements in true crime productions in the digital context, adopted in an attempt to distance them from the true crime tradition of appealing to primitive instincts. Although it has been perceived also as a renewed formula for journalism to reach a wide audience and mainstream success, it banishes journalism from its origin and goals: to guarantee the citizenship’s right to be truly informed about crime. In this way, journalistic documentaries inspired by real crimes may play a crucial role in a democratic society, while true crime only exploits the empathy of viewers and places them in the active participation of determining the suspect-protagonist’s guilt as a mode of “clickable” entertainment in the digital culture. Research limitations: This is the first in a series of studies within a broader research project on true crime documentaries released on the VOD platforms in Spain. The findings are, in this case, preliminary. The analysis needs additional testing before its utility can be reasonably determined and a theory about true crime made in Spain could be developed. Originality: First, there is no specific research in the field of true crime in Spain, although crime stories already enjoyed a prominent place in Spain’s conventional TV programming. Second, the Punnett analysis model introduces an interesting way to complement existing theoretical references about the connections between true crime and journalism.