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The financial reporting requirements for publicly traded companies have undergone a significant transformation due to the passage of the Sarbanes‐Oxley Act (SOX). Companies are now required to report on the operating effectiveness of their internal controls over financial reporting. Additionally, the independent auditor is required to assess and report on the effectiveness of their client's internal controls, and they must attest to management's internal control assessment. The purpose of this paper is to examine the costs and benefits associated with Section 404 of the SOX of 2002.

Qualitative analysis and deductive reasoning are used to evaluate the net benefits of Section 404 to the securities markets.

Qualitative analysis demonstrates that the new internal control reporting requirements have negative net benefits to the securities markets because of excessive cost and ambiguous interpretation. Elimination of formal internal control reporting is recommended.

This paper demonstrates that major revisions of Section 404 of the SOX are desirable for optimal allocation of resources related to financial reporting.

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.

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing assignment.

This study avoids the potential problems inherent in measuring Machiavellianism via a psychological questionnaire by using a “reverse methodology,” whereby Machiavellianism is assessed directly from behavior.

The results support past research suggesting that traditional collegiate ethical education may not affect students’ ethical choices. The findings also suggest that increasing penalties for ethical failures may be an effective means of deterring students and business professionals from engaging in inappropriate activities.

This study supports the use of a behavioral measure of Machivellianism as a means of evaluating the effectiveness of alternative instructional methods in ethics. This behavioral approach is superior to the traditional questionnaire methodology because Machivellianism is judged based on actual behavior rather than having students respond to hypothetical and often stereotyped ethical cases, whereby the student can provide an artificial response that will be viewed favorably by the evaluator.

The findings suggest that higher education needs to recognize the relevance of factors beyond mere ethical education when preparing students for the ethical challenges they will face in the business world.

This paper employs a unique “reverse methodology” to measure Machiavellianism. This reverse methodology has greater external validity in quasi-experimental ethical studies because the results can be extrapolated to real-world scenarios where there is a cost to behaving ethically.

The gap between what the public expects from the auditor and what the auditor perceives his or her role to be has exacerbated crises within the accounting profession. Perceived audit failures, followed by historically large law suits, have resulted in the alteration of accounting firms’ behavior. Ironically, the response has done little to alleviate the crisis in public confidence and has led to other concerns related to the auditor‐client relationship. Discusses issues associated with the expectation gap and posits that the profession’s efforts to educate users as to the nature of the audit process is a necessary, but insufficient, response. A two‐part strategy is proposed to effect structural change of the auditor‐client environment. Part one of the strategy calls for greater involvement of regulators in selecting the external auditor and requiring auditor rotation. Part two of the strategy proposes market‐based instruments, audit failure permits and audit disaster futures, to deal with remaining audit risk.

The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).

The highly publicized accounting scandals of the recent past seriously damaged the credibility of the accounting profession. In an effort to restore public confidence in the capital markets, the US Congress passed the Sarbanes‐Oxley Act of 2002. A central theme of this new law is the attempted reduction of major audit failure by stricter governmental regulation of the accounting profession and the creation of the Public Company Accounting Oversight Board. This paper discusses the likely effectiveness of the Sarbanes‐Oxley Act in the reduction of major audit failures. Four root causes of audit failure are identified, and issues not addressed by the Sarbanes‐Oxley Act that may have audit failure implications are discussed. Recommendations for improvements that potentially further reduce the likelihood of audit failure are presented.

Purpose – This study examined the often minimized relationship between child sexual abuse and the body and asked: How, and by what means, is the body experienced by children after sexual abuse? The purpose of this work is to present children's interpretations of embodiment in their own words.

Methodology – Data include 10 years of semi-structured videotaped forensic interviews of children and youth seen for reported cases of sexual abuse. Utilizing an analytic-inductive method, children's verbal reports of sexual abuse were examined from a symbolic interactionist perspective in terms of re/productions of the body.

Findings – Discourse analyses revealed how children evaluated the body and negotiated related emotions. Youth ascribed meaning to the body as both materiality and social interaction. The body was experienced as object and somatic presence, as a marked or stigmatized body, and as a means of control and resistance. Through their own words, youth revealed how violence draws attention to embodiment, power, and subjectivity.

Value – Despite increased public and policy attention, limited research has explored how children describe their experiences of sexual abuse. This study addresses this serious gap in the literature by approaching the sexually abused body as a critical site of social meaning and social order. Of significant import, this work brings children's voices to the forefront; it shows how youth actively negotiate embodiment and expands work with child participants. It will be of value to practitioners working with children and to scholars in the fields of sexual victimization, sociology of the body and children/childhood.

The purpose of this paper is to describe how an academic library at one of the most diverse universities in the country responded to the 2016 election through the newly formed Inclusion and Equity Committee and through student outreach.

This paper details the context of the 2016 election and the role of social justice in librarianship. It offers ideas for how library diversity committees can address professional development, recruitment and retention efforts and cultural humility. It highlights student outreach efforts to support marginalized students, educate communities and promote student activism. Finally, it offers considerations and suggestions for librarians who want to engage in this work.

This paper shows that incorporating social justice, diversity, equity and inclusion requires individuals taking action. If institutions want to focus on any of these issues, they need to formally include them in their mission, vision and values as well as in department goals and individual job descriptions. The University of Nevada, Las Vegas University Libraries fully supports this work, but most of the labor is done by a small number of people. Unsustainable practices can cause employee burnout and turnover resulting in less internal and external efforts to support diversity.

Most of the previous literature focuses either on internal activities, such as professional development and committees, or on student-focused activities, such as outreach events, displays and instruction. This paper is one comprehensive review of both kinds of activities.

The current study aimed to investigate potential sex differences in the use of verbal aggression in romantic relationships.

The current study used meta‐analytic methodology to analyze 20 studies to understand gender differences in the use of verbal aggression in romantic relationships.

The results found that women used more verbal aggression than men in romantic relationships; however, overall levels of verbal aggression use were relatively high regardless of sex.

Limitations of the current research, such as calling for less exploratory research and the need for theories grounded in human coupling research, and suggestions for future research are provided.

Advice for clinicians and practitioners regarding verbal aggression in romantic relationships is discussed with particular emphasis on the possibility of including measures against verbal aggression in interventions on positive couple communication.

The current study adds to the literature by addressing which sex uses more verbal aggression in romantic relationships and providing a critical review of the existing literature with recommendations and limitations of the field.