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Recent research suggests that there is not widespread support for the police among juveniles. Unfortunately, this research typically involves either examining the attitudes of boys toward the criminal justice system, or includes gender as one of many factors that explains attitudes. The present study, using survey responses from 431 females, examines the differences in the attitudes and experiences of girls as related to the police.

Data for this study were collected using self‐administered surveys distributed to 9th through 12th grade public high school students in the greater Cincinnati (Ohio) area.

The findings suggest that overall attitudes of black and white girls toward the police are significantly different from one another. Moreover, when a regression equation was estimated, race continued to be a significant predictor of less positive attitudes. However, seeing and hearing about police misconduct aimed at a third party (vicarious experiences of misconduct) was a stronger predictor of girls' attitudes toward the police.

This study was limited to juveniles residing in and around a metropolitan area. Future research should explore the experiences of teenagers in rural areas with the police, and how these experiences may impact on their attitudes toward law enforcement.

Highlights the different attitudes of black and white girls towards the police.

In prior articles in both volume 8 (number 4) and volume 10 (numbers 3/4) of Collection Building, bibliographies of U.S. government publications on AIDS were covered. The first bibliography covered both executive branch and legislative branch materials from 1981 to September 1986. The second bibliography covered only legis‐lative materials from 1986 to 1989. This article complements the second bibliography in its coverage of executive branch materials from 1986 to 1989 and also updates the first work. While 1986 to 1989 is the framework, some items inadvertently omitted from the earlier work are included here.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

The usefulness of risk disclosures (RDs) to support equity investors’ investment decisions is highly discussed. As prior research criticizes the extensive aggregation of risk information in existing empirical research, this paper aims to provide an attempt to identify disaggregated risk information associated with cumulative abnormal stock returns (CARs).

The sample consists of 2,558 RDs of companies listed in the S&P 500 index. The RDs were filed within 10 K filings between 2011 and 2017. First, this study automatically extracted 35,685 key phrases that occurred in a maximum of 1.5% of the RDs. Second, this study performed stepwise regressions of these key phrases and identified 67 (78) key phrases that show positive (negative) associations with CARs.

The paper finds that investors seem to value most the more common key phrases just below the 1.5% rarest key phrase threshold and business-related key phrases from RDs. Furthermore, investors seem to perceive key phrases that contain words indicating uncertainty (impacts) as a negative (positive) rather than a positive (negative) signal.

The research approach faces limitations mainly due to the selection of the included key phrases, the focus on CARs and the methodological choice of the stepwise regression analysis.

The study reveals the potential for companies to increase the information value of their RDs for equity investors by providing tailored information within RDs instead of universal phrases. In addition, the research indicates that the tailored RDs encouraged by the SEC contain relevant information for investors. Furthermore, the results may guide the attention of equity investors to relevant text passages whose deeper analysis might be useful with regard to investors’ capital market decisions.

The case uses primary source documents, such as the court cases brought forth by the SEC and US District Attorney, for the specifics about the fraud and secondary sources for further background information about the town and industry. The individuals in the case are not disguised. The authors have no connection to the case.

Thomas Laws was a CPA, a registered investment advisor and a real estate broker. Laws made a poor business investment. Instead of taking the financial hit, Laws orchestrated a complex Ponzi scheme using clients from his CPA practice and embezzling money from an employer, Santa Fe Gold Corporation. Laws’ scheme continued until his employer confronted him about missing funds. Frank Mueller, the CFO of Santa Fe, did not exercise the due diligence necessary until it was too late. Rest’s framework for ethical decision making is used to frame the ethical decisions Mueller can make. The case examines the conflict-of-interest guidance issued by the American Institute of Certified Public Accountants (AICPA) and allows students to examine the due diligence and controls needed by employers and prospective investors.

This case is designed for undergraduate accounting students taking Intermediate Accounting I, ACCT 0312 at the authors’ institution, typically junior-level students. It would be appropriate whenever you introduce the AICPA Code of Professional Conduct during an ethics discussion.

This study used a scenario design to examine whether there are different reactions among whites based on how a diversity program is justified by an organization. A reactive justification (affirmative action) was proposed to result in greater backlash than a competitive advantage justification (diversity management). In addition, this study examined the effects of personal and group outcomes on backlash and explored two individual difference variables, gender and orientation toward other ethnic groups, as potential moderators of the proposed relationships. Backlash was operationalized in four ways: an affect‐based measure (negative emotions), two cognitive‐based measures (attitude toward the diversity program, perceptions of unfairness of promotion procedures), and a behavioral‐intentions‐based measure (organizational commitment). Results indicated that the diversity management justification was associated with more favorable support of the diversity initiative, and that unfavorable personal and group outcomes adversely affected backlash reactions. There was no empirical support for the influence of the moderator variables on the proposed relationships, however, a main effect for gender was found. Implications of the study's findings and future research directions are discussed.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

This scoping review aims to examine peer-reviewed literature related to girls’ (age 0–18) and young women’s (age 19–30) leader identity development.

This study uses a scoping review. A research librarian was consulted at the start of the project. Two sets of search terms (one for each age group) were identified and then used to find publications via our selected databases. The search results were uploaded to Covidence and evaluated using the determined inclusion and exclusion criteria. The final sample of articles for the review was analyzed using exploratory coding methods.

From the analysis, four domains were identified that influence girls’ and young women’s leader identity development: relationships, personal characteristics, meaningful engagement and social identities.

To the best of the authors’ knowledge, this is the first study to solely explore girls’ and young women’s leader identity development. The factors and domains identified provide useful guidance for future research and practice. The findings reveal considerations about leader identity that can inform the creation of effective leadership development initiatives for girls early in their lifespan. These interventions could provide girls with a strong leadership foundation that could drastically alter their leadership trajectories in adulthood. Previous research has conveyed the advantages of having more women participate in leadership. Thus, this potential not only benefits girls and women but organizations and society at large.

Volumes 70 and 71 of Research in the Sociology of Organizations combine to comprise cutting edge theory and empirical scholarship at the interface of practice and institution in organization studies. As we highlight, this interface has spurred particularly generative conversations with many open questions, and much to explore. We provide a review of scholarly developments in practice theory and organizational institutionalism that have given rise to this interest in building a bridge between scholarly communities. As signaled by recent efforts to construct a practice-driven institutionalism, we highlight how connecting practice theory with the institutional logics perspective provides a particularly attractive focal point for scholarship at this interface due to a variety of shared ontological and epistemological commitments, including the constitution of actors and their behavior. Collectively, the papers assembled unlock exciting opportunities to connect distinct, but related scholarly communities on practice and institution, seeding scholarship that can advance our understanding of organizational and societal dynamics.