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The purpose of this paper is to explore and develop a model which examines the effects of political skill on an individual’s intent to deceive.

Data were obtained through a survey research design (n=273). The sample consisted of college students. A covariance-based structural equation modeling approach was used to analyze the data.

Individual’s with high levels of political skill had more deception confidence and less deception guilt. Increased deception confidence was shown to be positively related to perceptions of deception success which is turn is positively associated with deception intent. The factors duping delight and deception guilt were also found to be related to deception intent.

This research furthers deception research by using a strong behavioral framework to determine the motivational influences on an individual’s politically motivated intent to deceive. In doing so, this research identifies factors which contribute to the general understanding of politically motivated deception intent. However, caution must be applied when making external generalizations outside of the sample of college students.

There are practical applications to this research as well. In general those who are highly politically skilled seem to have a stronger intention to deceive. At best, these findings can begin to contribute to the understanding of who we can trust and who we should be wary of. At worst, these findings can help us know who we should turn to when we need to deceive and manipulate others without them catching on. Perhaps this is why we love the rock-star politicians on the side of the isle but loathe the rock-star politicians on the other side of the isle. If we are able to assess the level of political skill in our friends, co-workers, bosses, politicians, etc., we may be keener in picking up on the signals of deception.

One final area of future research which can build on the concepts presented in this study is the area of social and political power at the macro level. Though the focus of this study is the individual, it is possible that political skill and deceptive communications play an important part of power relationships in wide range of stable institutional systems. Future research should examine to what extent an individual’s political skill and deception abilities can influence society at large.

This research extends research on political skill as it explores the effect of political skill in a new context. This research identifies an important facet of why some individuals are better able than others to successfully deceive and may help explain some of the variability in the inability to consistently detect deception efforts.

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.

Many studies have suggested the use of lights and siren by ambulances has the potential to save time, which can be clinically beneficial for certain patients. However, other studies suggest lights and siren use increases an emergency vehicle’s crash risk. In the absence of a comprehensive multi-center trial, a meta-analysis of prior studies can offer insight into this topic. Thus, we conducted a meta-analysis to evaluate the extent to which the use of lights and siren decreases response and transport times nationally.

We searched PUBMED, EBSCO Academic Search Ultimate, Google Scholar and the premier EMS journals for potential articles identifying time savings associated with lights and siren use and augmented the search results with other relevant studies. Studies were included if they compared time involved with driving a given route using lights and siren with the time required to drive the same route without lights and siren.

Nine studies were included. Across these studies, lights and siren use was associated with a weighted average time savings of 159 s or 2.7 min (95% CI: 100–219 s, p < 0.0001).

Our analysis of the previously-published literature reveals that lights and siren use is associated with time savings across geographies; however, the precise difference may only be beneficial to certain patients. Most studies are small and relatively dated, so individual EMS systems ought to study their specific geography to inform policies that maximize the beneficial impact of lights and siren use and minimize unnecessary risk.

From one angle, abortion law appears to confirm the regime politics account of the Supreme Court; after all, the Reagan/Bush coalition succeeded in significantly curtailing the constitutional protection of abortion rights. From another angle, however, it is puzzling that the Reagan/Bush Court repeatedly refused to overturn Roe v. Wade. We argue that time and again electoral considerations led Republican elites to back away from a forceful assertion of their agenda for constitutional change. As a result, the justices generally acted within the range of possibilities acceptable to the governing regime but still typically had multiple doctrinal options from which to choose.

Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to murder. Moral intensity is thought to increase moral sensitivity and judgment. Because the accounting professions require members to respond to accounting fraud with more sensitivity and intensity, we examine this response in 220 professional accountants (mostly Certified Public Accountants) under a controlled experiment using two different cases. We examine the first three parts of the Rest (1986) model including ethical evaluation, judgment, and intention to act. We measure moral intensity in the accountant’s perception of overall harm and societal pressure. As in prior research, we find that the degree of moral intensity may be contextual. We find that the ethical evaluations may become affected by perceived overall harm, and whistleblowing intentions by perceived societal pressure. However, in both cases, the professional’s judgments are most affected by moral intensity. Consistent with prior research, whistleblowing intentions may involve many other mitigating variables, such as audit reporting or non-audit reporting limited by codes of conduct. These findings relate to the increasing attention paid by the SEC to finding accounting fraud.

This manuscript makes three important contributions to the existing literature. First, there are few studies in this area and Jones (1991) identifies that moral intensity is issue contingent; therefore, replication studies using different scenarios are needed. Second, Bailey, Scott, and Thoma (2010) have suggested that accounting ethics research has focused too narrowly on Component II of Rest’s Four-Component Model. None of the previous studies looked at all three steps in Rest’s Model; therefore, our manuscript provides an important contribution over the other previous studies. Third, our sample uses professionals and not students as surrogates for professionals.

In this chapter, we examine the current research on how technology is applied to benefit students with emotional and/or behavioral disorders (EBD). First, we describe the iterative yet unpredictable nature of technological innovation to suggest that incremental successes are qualified by the creation of often unforeseen consequences. We then identify commonly used nonelectronic technologies in education to emphasize that the hoped-for advances in electronic technology have failed to deliver on their decades-old promise of educational revolution. We continue with our review of the literature on empirical studies examining how technology is used to support students with EBD. These findings indicate that the research design primarily employed in this field is single-subject. Examples of specific findings include web-based graphic organizers for student writing, virtual self-modeling for targeting student behaviors, and virtual coaching for teachers of students with EBD. We conclude by reviewing how leaders in the field of special education predict the field will change in the future. Overall, with an increased emphasis on research accessibility and practitioner-validated knowledge, and advances in neuroscience and artificial technologies, practitioners may hold a more central role to the creation and dissemination of knowledge.

It is widely recognized that expectations of future events have significant impact on exchange rates movements. The role of expectations in exchange rate movements can be considered as a source of exchange rate estimation error. In a sense it is a pity that the majority of empirical evidence on the exchange rate fluctuation clearly negates the validity of such models that are more sophisticated and comprehensive.

Prior research suggests that evaluating employee reactions can help understand the human costs of unethical behavior. However, there is limited research exploring emotional reactions to unethical behavior and no studies that explore emotional reactions when financial statement fraud occurs. In an attempt to fill a gap in the literature, the purpose of this study is to explore whether practicing accountants feel certain negative emotions when asked by a member of management to manipulate earnings. We find that practicing accountants feel emotions of anger, disappointment, and regret when asked by a member of management to complete an action that results in financial statement fraud. The implications of these findings are discussed.