Search results

1 – 10 of 244
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 25 May 2012

Justin T. Davis

The purpose of this study is to examine the perceived needs of local law enforcement investigating crimes characterized by a cyber component.

2116

Abstract

Purpose

The purpose of this study is to examine the perceived needs of local law enforcement investigating crimes characterized by a cyber component.

Design/methodology/approach

A total of 263 surveys were mailed to local law enforcement from across the state of North Carolina. Responses were received from 127 agencies – municipal police departments and county sheriffs' offices – comprising 71 of 100 North Carolina counties being represented.

Findings

Results indicate that local law enforcement continues to lack adequate training, personnel, and equipment to investigate crimes with a cyber component. Additionally, perceived levels of preparation and police agency size are positively related. Data also confirm a significant association between an agency's jurisdiction population size and the number of investigations for these crimes.

Research limitations/implications

In a snapshot manner, this study solely examines the perceived investigative needs of law enforcement in the state of North Carolina. Additional data is needed to determine not only the prevalence of computer‐related crimes in other jurisdictions, but levels of preparedness. The lack of a universal definition of computer crime has implications on the data within as they are often estimated or perceived by respondents.

Practical implications

With numerous issues in need of attention, leadership from both government and law enforcement must begin to recognize the problems associated with computers and crime to effectively implement strategies that will enhance computer crime control.

Originality/value

This study is valuable as prior studies have largely been conducted at the national level and have predominantly discounted smaller agencies from their research. This research adds empirical evidence to the issue of law enforcement preparedness in investigating crimes with a cyber component.

Details

Policing: An International Journal of Police Strategies & Management, vol. 35 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Available. Open Access. Open Access
Article
Publication date: 6 November 2023

Justin G. Davis and Miguel García-Cestona

As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on…

1469

Abstract

Purpose

As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management (EM).

Design/methodology/approach

The authors study the relation between IO and EM using a sample of 59,503 listed U.S. firm-year observations from 1981–2019. The authors proxy EM with earnings surprises and with accrual-based and real activity measures. The authors test for nonlinear relations and analyze changes resulting from the passage of the Sarbanes–Oxley Act.

Findings

The findings support a positive IO-EM relation overall, but show that the relation is dynamic and heavily context-dependent with evidence of nonlinearity. The authors also find evidence that IO positively affects accrual-based EM and real activities EM negatively.

Originality/value

To the authors’ knowledge, this is the first study of the IO-EM relation to consider evidence of nonlinearity in the U.S. context, measuring changes to the relation over time, and with the use of several measures of EM.

Details

Journal of Economics, Finance and Administrative Science, vol. 28 no. 56
Type: Research Article
ISSN: 2077-1886

Keywords

Access Restricted. View access options
Article
Publication date: 16 September 2021

Justin G. Davis and Miguel Garcia-Cestona

The purpose of this study is to examine the effects of chief financial officer (CFO) gender, board gender diversity and the interaction of both factors on financial reporting…

1516

Abstract

Purpose

The purpose of this study is to examine the effects of chief financial officer (CFO) gender, board gender diversity and the interaction of both factors on financial reporting quality (FRQ) proxied by restatements.

Design/methodology/approach

Restatements indicate inaccurate financial reporting. The authors use fixed effects conditional logistic regression models to compare firms with and without restatements matched by size, industry and year. The authors’ unique matched–pair sample consists of 546 listed US firms from the period 2005–2016.

Findings

The authors’ results provide evidence that restatements are less likely when the CFO is a woman and when a higher proportion of women serve on the board of directors (BOD). Considering the interaction effects, the authors find evidence that women on the BOD are more effective at reducing restatement likelihood when the CFO is also a woman. And that although female CFOs reduce restatement likelihood generally, they have no statistically significant effect on restatement likelihood when the BOD is all-male.

Originality/value

To the best of the authors’ knowledge, this study is the first that the authors know of to consider how FRQ is affected by the interaction effects of CFO gender and board gender diversity. The findings corroborate upper echelons theory and extend the understanding of the effects of managerial gender diversity at a time when firms face growing pressure to increase gender diversity at the highest levels. The unique sample, methodology and findings provide new insights into the impact of gender on FRQ that has important policy implications.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Access Restricted. View access options
Article
Publication date: 27 November 2023

Justin G. Davis and Miguel Garcia-Cestona

Motivated by rapidly increasing CEO age in the USA, the purpose of this study is to analyze the effect of CEO age on financial reporting quality and consider the moderating role…

416

Abstract

Purpose

Motivated by rapidly increasing CEO age in the USA, the purpose of this study is to analyze the effect of CEO age on financial reporting quality and consider the moderating role of clawback provisions.

Design/methodology/approach

This study uses a data set of 18,492 US firm-year observations from 2003 to 2019. Financial reporting quality is proxied with accruals-based and real activities earnings management measures, and with financial statement irregularities, measured by applying Benford’s law to financial statement line items. A number of sensitivity tests are conducted including the use of an instrumental variable.

Findings

The results provide evidence that financial statement irregularities are more prevalent when CEOs are older, and they suggest a complex relation between CEO age and real activities earnings management. The results also suggest that the effect of CEO age on financial reporting quality is moderated by the presence of clawback provisions which became mandatory for US-listed firms in October 2022.

Originality/value

This study is the first, to the best of the authors’ knowledge, to consider the effect of CEO age on financial statement irregularities and earnings management. This study has important implications for stakeholders evaluating the determinants of financial reporting quality, for boards of directors considering CEO age limitations and for policymakers considering mandating clawback provisions, which recently occurred in the USA.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Access Restricted. View access options
Article
Publication date: 28 October 2010

Justin L. Davis, R. Greg Bell, G. Tyge Payne and Patrick M. Kreiser

Organizational researchers have long recognized the important role that top managers play within entrepreneurial firms (Ireland, Hitt and Sirmon 2003). Utilizing Covin and…

2919

Abstract

Organizational researchers have long recognized the important role that top managers play within entrepreneurial firms (Ireland, Hitt and Sirmon 2003). Utilizing Covin and Slevin’s (1989) conceptual framework, the current study explores three key entrepreneurial characteristics of top managers and the impact these characteristics have on firm performance. Specifically, we argue that top managers with a high tolerance of risk, those who favor innovative activities and those who display a high degree of proactiveness will positively impact firm performance. In addition, this study examines the influence of top managers’ prestige, structural and expert power on the relationship between entrepreneurial orientation and firm performance. We conclude the study with a discussion of theoretical and practical implications of our findings and suggestions for future research in this area of study.

Details

American Journal of Business, vol. 25 no. 2
Type: Research Article
ISSN: 1935-519X

Keywords

Access Restricted. View access options
Article
Publication date: 20 August 2018

Justin Chircop, Michele Fabrizi, Elisabetta Ipino and Antonio Parbonetti

This paper aims to investigate whether the level of social capital of the region in which a firm is headquartered affects its tax avoidance activities. Social capital can be…

981

Abstract

Purpose

This paper aims to investigate whether the level of social capital of the region in which a firm is headquartered affects its tax avoidance activities. Social capital can be defined as the mutual trust in society and literature shows that firms headquartered in high social capital regions exhibit higher level of corporate social responsibility. Recent research suggests that some stakeholders consider tax avoidance as a socially irresponsible and illegitimate activity, whereas others deem corporate tax payments as detrimental to social welfare because they hurt economic development. Building on this debate, the relationship between social capital and tax avoidance is empirically investigated.

Design/methodology/approach

A sample of 52,962 firm-year observations over the period 1990-2014 was used to empirically investigate the relationship between social capital and tax avoidance.

Findings

Consistent with the idea that managers consider corporate tax payments as a socially responsible action, evidence was found that firms headquartered in areas with high social capital engage significantly less in tax avoidance activities. It was also documented that the negative impact of social capital on tax avoidance is stronger in the presence of high religiosity, high corporate performance and lower sensitivity of CEO’s compensation to stock volatility.

Originality/value

This paper extends research on social capital and improves the understanding of the effect of the social environment on managerial decision. Importantly, by studying the relationship between social capital and tax avoidance, the authors add to the recent debate on companies’ perception of the desirability of tax avoidance activities from a social viewpoint.

Details

Social Responsibility Journal, vol. 14 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

Access Restricted. View access options
Book part
Publication date: 16 July 2014

Derrick R. Brooms

This chapter reports on findings from a study that explored the experiences of African American young men who graduated from Du Bois Academy, an all-boys public charter secondary…

Abstract

This chapter reports on findings from a study that explored the experiences of African American young men who graduated from Du Bois Academy, an all-boys public charter secondary school in the Midwestern region of the United States. The chapter considers issues of African American male persistence and achievement and how they are impacted by school culture. Specifically, the author discusses how school culture can help shape these students’ educational experiences and aspirations. Using student narratives as the guide, a description of how Du Bois Academy successfully engaged these African American male students is provided. The students articulated three critical components of school culture that positively shaped their high achievement and engagement: (a) sense of self, (b) promotion of excellence, and (c) community building. The student narratives provided a frame for promoting positive school culture that enhances the educational experiences and academic aspirations of African American male students.

Details

African American Male Students in PreK-12 Schools: Informing Research, Policy, and Practice
Type: Book
ISBN: 978-1-78350-783-2

Access Restricted. View access options
Article
Publication date: 10 July 2017

Grant O’Neill, Antonio Travaglione, Steven McShane, Justin Hancock and Joshua Chang

This paper aims to investigate whether values enactment could be increased through frame-of-reference (FOR) training configured around values prototyping and behavioural domain…

563

Abstract

Purpose

This paper aims to investigate whether values enactment could be increased through frame-of-reference (FOR) training configured around values prototyping and behavioural domain training for managers within an Australian public sector organisation.

Design/methodology/approach

Employees from an Australian public sector organisation were studied to ascertain the effect of values training and development via a three-way longitudinal design with a control group.

Findings

The findings indicate that FOR training can increase employee values enactment clarity and, thereby, have a positive impact upon organisational values enactment.

Practical implications

The application of FOR training constitutes a new approach to supporting the development of employee values clarity, which, in turn, can support the achievement of organisational values enactment. Through FOR training, employees can learn to apply organisational values in their decision-making and other behaviours irrespective of whether they are highly congruent with their personal values.

Originality/value

Empirical research into values management is limited and there is a lack of consensus to what is needed to create a values-driven organisation. The article shows that FOR training can be a beneficial component of a broader human resource strategy aimed at increasing organisational values enactment. With reference to the resource-based view of the firm, it is argued that values enactment constitutes a distinctive capability that may confer sustained organisational advantage.

Details

International Journal of Organizational Analysis, vol. 25 no. 3
Type: Research Article
ISSN: 1934-8835

Keywords

Access Restricted. View access options
Book part
Publication date: 30 August 2019

Md. Nazmul Ahsan and Jean-Marie Dufour

Statistical inference (estimation and testing) for the stochastic volatility (SV) model Taylor (1982, 1986) is challenging, especially likelihood-based methods which are difficult…

Abstract

Statistical inference (estimation and testing) for the stochastic volatility (SV) model Taylor (1982, 1986) is challenging, especially likelihood-based methods which are difficult to apply due to the presence of latent variables. The existing methods are either computationally costly and/or inefficient. In this paper, we propose computationally simple estimators for the SV model, which are at the same time highly efficient. The proposed class of estimators uses a small number of moment equations derived from an ARMA representation associated with the SV model, along with the possibility of using “winsorization” to improve stability and efficiency. We call these ARMA-SV estimators. Closed-form expressions for ARMA-SV estimators are obtained, and no numerical optimization procedure or choice of initial parameter values is required. The asymptotic distributional theory of the proposed estimators is studied. Due to their computational simplicity, the ARMA-SV estimators allow one to make reliable – even exact – simulation-based inference, through the application of Monte Carlo (MC) test or bootstrap methods. We compare them in a simulation experiment with a wide array of alternative estimation methods, in terms of bias, root mean square error and computation time. In addition to confirming the enormous computational advantage of the proposed estimators, the results show that ARMA-SV estimators match (or exceed) alternative estimators in terms of precision, including the widely used Bayesian estimator. The proposed methods are applied to daily observations on the returns for three major stock prices (Coca-Cola, Walmart, Ford) and the S&P Composite Price Index (2000–2017). The results confirm the presence of stochastic volatility with strong persistence.

Details

Topics in Identification, Limited Dependent Variables, Partial Observability, Experimentation, and Flexible Modeling: Part A
Type: Book
ISBN: 978-1-78973-241-2

Keywords

Access Restricted. View access options
Book part
Publication date: 10 June 2024

Justin T. Maietta

This paper draws on 26 in-depth interviews with people living with type 1 diabetes (T1D) to explore how experiences and interpretations of disability redirect and transform…

Abstract

This paper draws on 26 in-depth interviews with people living with type 1 diabetes (T1D) to explore how experiences and interpretations of disability redirect and transform reproductive trajectories. I apply Almeling's conceptualization of reproduction as the “biological and social process of having or not having children” as a framework for understanding what occurs at multiple analytical layers (structural and cultural, interactional, self, and body) across the life course and influences how and whether people with disabilities feel having children is something they want or need or is within their reach. Findings reveal the lasting impact of viewing the film Steel Magnolias, pivotal interactions with healthcare providers, and interpretations of embodied T1D experiences as major sources of tension for participants as they reflect on their reproductive trajectories and outlooks. Considering especially the structural and cultural layer, this paper enriches our understanding of disability by demonstrating that both women and men with less noticeable or visible disability are subject to similar social imperatives of risk management and moral reproduction as those with more noticeable physical or sensory disabilities, although gender also matters for how participants experience these imperatives. Findings lend support for viewing reproduction as a lifelong process beyond the sequence from conception to birth, as some significant disability experiences that transform or redirect reproductive trajectories fall outside this timeframe.

Details

Disability and the Changing Contexts of Family and Personal Relationships
Type: Book
ISBN: 978-1-83753-221-6

Keywords

1 – 10 of 244
Per page
102050