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The current study examines the effect of fraud training on auditors' ability to identify fraud risk factors. This is important because most auditors have little or no direct experience with fraud; thus, research that investigates the potential effect of indirect experience through training is vitally important to fraud detection and audit quality. A total of 369 experienced auditors completed a complex audit simulation task that involved 15 seeded fraud risk red flags. A total of 143 auditors participated in a 30-minute training session focused specifically on fraud risk, while the remaining 226 auditors learned about general internal control risk during this time block. The results indicate that auditors with fraud training identified significantly more red flags and obtained greater knowledge about fraud risk than auditors who did not receive the training. Considering that the fraud training consumed only 30 minutes out of a 64-hour training session, the findings suggest that even modest exposure to fraud training is quite effective.

Randy Hodson’s categories offer an ambitious, comprehensive framework for analysing the objective and subjective conditions that shape dignity and resistance at work. In this chapter, we engage with Hodson and his collaborators work through exploring its potential usefulness in helping understand the experience of low-skill and low-paid factory workers at the end of supermarket supply chains in the United Kingdom. In emphasising the purposeful and strategic actions of workers to attain and maintain dignity within work, and management-influenced conditions that destroy or deny it, Hodson’s perspectives overlap with themes in more recent labour process theory that elaborate expanded notions of labour agency. While we share such concerns, we also identify some limitations to the framework and its explanatory powers, particularly where threats to dignity are associated with concepts of abuse and mismanagement. Our investigations of the supermarket supply chain reveal that management, authority and work organisation in these plants is not, by and large, ‘abusive’, ‘chaotic’ or ‘anomic’. Such terminology creates the unavoidable impression of pre-rational workplaces based on arbitrary, personal power. In our cases, the plants are not much ‘mis-managed’ as managed rationally according direct and indirect pressures exerted through supply chain power dynamics. Hodson’s framework for addressing issues of dignity and to a lesser extent resistance, remain an indispensable but incomplete entry point for understanding its dynamics.

RELIEF, which came to Europe in the early morning of September 30th, will be felt no more keenly anywhere than in libraries. Since Richard de Bury implored peace because war was the worst enemy of the book, we have had reason to know for ages what war may mean for our collections. Already, indeed, library staffs had been drawn upon for service in the Forces, in Air Raid Precautions and other urgent war work and some have not returned to their usual places yet. In the last war the proceedings began for libraries with drastic retrenchments and these were restored only when it was found that even at such a time the book was a necessity and not a superfluity.

In February 2005, Lloyd James Group conducted an analysis of the list market, which showed an 8 percent decline in commercially available lists. The purpose of this paper is to consider the implication of this modest decline in commercially available data, looking at where those declines are occurring, where the growth areas are, and what other techniques are coming into play to partner work alongside traditional list usage to deliver the results that managers and shareholders are demanding. The paper aims to consider how one such additional technique – affinity marketing – is being used across a number of sectors with retail operations, and how this compares with sectors with no retail presence.

The first piece of research discussed, In Search of Quality, was carried out in Q1 of 2005. The research was carried out through data sources: lists and data sources, Marketing UK, Catalogue and e‐Business Annual, Precision Marketing, DMIS, FEDMA, World Advertising Research Centre, Institute of Practitioners in Advertising, Office of National Statistics, PriceWaterhouse Coopers, KPMG. The second research paper discussed, A Growing Affinity, was carried out in October/November 2005 through telemarketing and e‐mail field work by Marketing UK. The research base was the UK top 1,000 companies in the banking, charity, credit card, hotel, insurance, retail, telecoms, travel and utility sectors. Future research would look at consumer perceptions of and reactions to affinity‐based campaign where a known organisation introducing a third party to the consumer and look at the perceived logic of different kinds of combinations.

Over the past couple of decades, marketing in the UK has evolved considerably. A key aspect of this change has been the shift away from the use of mass marketing techniques in favour of a more tailored approach, with retail organisations attempting to deliver a more personalised marketing message to distinct groups of consumers. This development will continue, not with one technique in particular winning out over others, but with the marketer using an increasing range of tools – commercial lists and other third party data, affinity, inserts and further piggy‐back techniques, co‐branding, sponsorship, and more – to reach responsive consumers within their catchments in an increasingly fragmented marketing communications world.

This paper provides retail marketers with an outline of practical options available for use to enhance marketing campaigns and maintain critical volumes as well as quality. The conclusion is that marketers must use a combination of tools and channels to achieve the desired reach and rate of response in the face of data scarcity and increased media fragmentation.

In 1958 the Daily Express began publication of a comic strip adaptation of Casino Royale authorised by Ian Fleming, predating the original film version by four years. For the next 10 years adaptations of the novels and short stories appeared in the newspaper with Bond’s appearance fashioned firstly by John McLusky and then Yaroslav Horak. When the supply of Fleming’s stories was exhausted, new adventures were penned by Jim Lawrence with artwork by Horak, McLusky or Harry North. From 1977 publication switched to the Sunday Express and then the Daily Star. Eventually, the strips were reprinted for a whole new audience by Titan Books.

Subsequently, Bond appeared in a number of other comic book adaptations and reworkings, including key adaptations by the independent publishers Dark Horse and Dynamite, offering contemporary re-imaginings of this iconic, but always controversial, male icon. Taken together they provide a run of Bond adventures over more than 50 years. As such, they contain an alternative Bond universe, where his embodiment of male heroism mimics and varies Fleming’s original and the images constructed in the film franchise. This chapter will consider these mirror images and their responses to changing societal pressures as Bond adapts to new definitions of what constitutes the male hero.

Debate on long‐term care funding reform has evolved steadily over the last five years. New thinking has explored the role of ‘matching contributions’ and ‘cohort insurance’. However, despite the emergence of a government green paper and a white paper, and significant resources expended inside and outside government, both consensus and the starting point for reform have proved elusive. With the ‘elderly support ratio’ now in decline, and the UK confronting a period of extended fiscal austerity, what are the key questions confronting policy‐makers?

The purpose of this paper is to investigate whether the use of a questionnaire or a narrative documentation format will impact an auditor's performance in identifying internal control design weaknesses.

A field experiment approach with a sample of 73 auditors of varying experience.

It is found that auditors who completed an internal control questionnaire (ICQ) correctly identified more internal control design weaknesses than auditors who prepared a narrative. Internal control evaluation experience moderated this effect. The results imply that the questionnaire documentation format stimulates an auditor's existing internal control knowledge, thereby enhancing performance when identifying internal control design weaknesses.

These findings suggest that there are important benefits to auditors that may be lost if they choose not to use questionnaires for internal control evaluation. These findings have important implications for practitioners and standard setters, who appear to be gravitating away from the use of standardized ICQs.

The results of this study may assist organizations that are considering what form their internal control documentation should take in response to the Sarbanes‐Oxley Act of 2002.

The purpose of this paper is to examine differences in managers' and employees' attitudes about fraud across different cultures, provide some theories as to why these differences exist, give some recent examples of cultural differences in ethical perceptions from practice, make recommendations as to how companies can address this issue and make improvements to their anti‐fraud programs based on the country and culture in which they operate, and suggest some opportunities for future research.

The paper takes the form of a literature review.

A great deal of future research is needed to examine the effects of culture on the critical elements of managements' antifraud programs and controls that may be most effective in combating corruption, including the whistleblower hotline, internal audit, surprise audits, management review of internal controls, rewards for whistleblowers, and mandatory job rotation.

This is one of the first papers reviewing the literature on cross‐cultural fraud and identifying opportunities for future research.

The purity of the milk supply is intimately related to the health of the community. There are very definite reasons why milk stands apart from other foods in its peculiar liability to be associated with human disease. These reasons are briefly the following:—