Jonathan Nash, Richard G. Brody and Frank S. Perri
When an individual leaves evidence to suggest that they are dead to mislead others, they are committing “pseudocide.” This study aims to examine pseudocides performed for the…
Abstract
Purpose
When an individual leaves evidence to suggest that they are dead to mislead others, they are committing “pseudocide.” This study aims to examine pseudocides performed for the purpose of committing or concealing a financial crime.
Design/methodology/approach
This manuscript summarizes information from both academic and nonacademic publications. To provide evidence related to the conclusions made by prior authors and identify the risk factors that are often indicative of pseudocide, this manuscript examines the characteristics of pseudocides that received media coverage.
Findings
Pseudocides that receive media coverage often involve a prominent figure or a compelling story. These stories are not representative of the average pseudocide, which receives no publicity because it occurs in a less developed nation and is committed by a nonpublic figure. Common characteristics include the absence of a corpse and paperwork procured through bribery.
Originality/value
One of the only academic papers focused on pseudocide, this manuscript provides readers with information related to the scope of the issue, common methodologies and factors indicative of pseudocide. This should be of interest to several parties including forensic accountants, insurers, regulators and academics.
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Cristina Bailey, Richard G. Brody, Gaurav Gupta and Jonathan Nash
This study aims to examine the objectivity of accounting professionals based in India.
Abstract
Purpose
This study aims to examine the objectivity of accounting professionals based in India.
Design/methodology/approach
To examine the objectivity of accountants based in India, this study performs an experiment using a well-established instrument from prior literature. The authors asked accounting professionals based in India to act as either the seller or buyer in a hypothetical acquisition scenario. Participants were asked to evaluate the obsolescence of an apparel company’s inventory, assessing both the probability of inventory obsolescence and the likelihood they would propose an inventory write-down.
Findings
The results indicate external auditors and tax professionals were able to remain objective, reflected in the consistency of their assessments across the buyer and seller conditions. Internal auditors were less objective, evaluating inventory obsolescence as more likely when their client was considering buying a subsidiary than when their client was considering selling a subsidiary. Internal auditors were also more likely to recommend an inventory write-down adjustment when hired by the buyer than when hired by the seller.
Originality/value
This study informs regulators and accounting professionals. Offshoring has “prompt(ed) questions regarding the factors that affect the quality of work in India” (Dickey et al., 2022, p. 680). While the authors do not prescribe specific actions, this study provides evidence on the decision-making process of accounting professionals based in India that regulators might use to craft policy. Furthermore, this study responds to calls for additional evidence on the decision-making process of accounting professionals based in India (Spilker et al., 2016; Mohapatra et al., 2015), and for evidence on the objectivity of internal auditors (Burt and Libby, 2021; Stewart and Subramaniam, 2010).
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Jonathan Nash and Cristina Bailey
This study aims to provide evidence on how the issuance of a nonreliance restatement affects non-restating clients of the same audit office.
Abstract
Purpose
This study aims to provide evidence on how the issuance of a nonreliance restatement affects non-restating clients of the same audit office.
Design/methodology/approach
To test the effect of restatement issuance on office-level quality, this study runs regressions using both input- and output-based measures of audit quality.
Findings
This study finds that in the years where one or more clients of an audit office issue a restatement, audit effort is lower for non-restating clients of the same office. When two or more clients issue a restatement, other clients are charged lower audit fees, file later and are more likely to experience an audit failure.
Originality/value
This study contributes to the literature on office-level audit quality and provides an explanation for the longitudinal correlation of office-level audit failures.
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Jonathan Remy Nash and Richard L. Revesz
In recent years, there has been a steady rise in the use of marketable permits in environmental regulation. They have been employed as tools to control both air and water…
Abstract
In recent years, there has been a steady rise in the use of marketable permits in environmental regulation. They have been employed as tools to control both air and water pollution, and have been implemented on local, regional, and national scales. These trading regimes - based upon a single market in emission permits - do not control the distribution of emissions throughout the trading region or prevent the formation of “hot spots” of pollution. In this chapter, we propose a marketable permit scheme that is consistent with the attainment of ambient standards and that does not significantly interfere with the benefits of trading.
S. Allen Hartt, Jonathan Nash and Catherine Plante
Local governments use taxes on future increases in property values to pay for current economic development through tax incremental financing (TIF). TIF is a powerful tax tool used…
Abstract
Local governments use taxes on future increases in property values to pay for current economic development through tax incremental financing (TIF). TIF is a powerful tax tool used to spur improvements to a designated area. Proponents of TIF argue that it allows local governments to make investments without affecting previously established government and school district programs. Detractors argue that because the TIF designation denies existing overlapping districts (e.g., schools) the benefits of increases in property values, TIF can have a negative impact on a community. Empirical evidence on the economic and fiscal effects of TIF is mixed. This paper describes the potential costs and benefits associated with the use of TIF and then summarizes prior research on outcomes associated with this widely used property tax program.
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The campaign for striker replacement legislation, which began in the late 1980s and had effectively ended by the mid-1990s, was the most important political battle over labor…
Abstract
The campaign for striker replacement legislation, which began in the late 1980s and had effectively ended by the mid-1990s, was the most important political battle over labor legislation since the defeat of the Labor Law Reform Bill in 1978. Striker replacement was the AFL-CIO’s top legislative priority in the early 1990s and, coming quickly after the passage of NAFTA, which labor had opposed, the defeat of its campaign solidified organized labor’s reputation for failure in legislative battles. As yet, however, the political campaign for striker replacement legislation has attracted surprisingly little attention from industrial relations scholars.
Oskaras Vorobjovas-Pinta and Isaac Jonathan Dalla-Fontana
The purpose of this paper is to report novel information about the use of gay apps by the patrons of an exclusively gay resort in Queensland, Australia. This novel research…
Abstract
Purpose
The purpose of this paper is to report novel information about the use of gay apps by the patrons of an exclusively gay resort in Queensland, Australia. This novel research environment facilitates an understanding of the embeddedness of gay dating apps within contemporary gay culture and community and the spatial reorientation that comes alongside the juxtaposition of physical and digital geographies.
Design/methodology/approach
An ethnographic study was conducted at the resort, and qualitative data presented here are drawn from semi-structured interviews with 27 gay-identifying male patrons of the resort. Critical ethnography provided beneficial access to situated perspectives and realities.
Findings
These data indicate that gay apps remain a pervasive way of making connections, even in an environment where common homosexuality is a reasonable expectation and where open self-expression is permitted and even encouraged. This complicates assumptions that gay apps’ emergence was in response to a need for privacy or anonymity for lesbian, gay, bisexual and transgender (LGBT) people in wider, straight society.
Originality/value
This paper reports the results of an ethnographic survey conducted in a highly novel research environment and particularly seeks to address divergent experiences of social and cultural change by LGBT people, including generational divides. It has value in demonstrating clear differences, ambiguities and mixed implications of gay apps and their relationship with changing LGBT spaces.