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The purpose of this paper is to examine the value relevance of accounting information in cases of apparent audit failures.

The authors adopt the bootstrapping technique and compare the value relevance of key accounting information across samples of firms experiencing apparent audit failures with matched non‐audit failure firms.

Accounting information is found to be less value relevant for firms experiencing apparent audit failures, regardless of auditor reputation.

This study has limitations due to the ex ante research approach adopted. Future research could address this issue by possibly incorporating an “intervening” factor into the model to indicate how the market can differentiate audit failure firms from other firms.

The paper gives support to the assertion that the market appears to rely less on accounting numbers when audit failures occur, even though formal allegations of audit failure may not appear until years after their occurrence. In addition to contributing to value‐relevance research by providing empirical evidence for the market phenomenon around the time of material misstatements, the paper demonstrates an innovative application of bootstrapping to test for differences in R².

Purpose: To critically explore the implications of the August 2020, decision by Carleton University’s Institute for Criminology and Criminal Justice (ICCJ) to end to its intern program with the Ottawa police, the RCMP, Correctional Services Canada and Ottawa-Carleton Detention Centre starting in Fall 2021.

Findings: In contrast to the negative reaction of Kevin Haggerty to this decision, the authors offer a strong but qualified endorsement of the ICCJ’s move to put an end to its internship with coercive institutions. The ICCJ strategically mobilized discourses of anti-Blackness and inclusion in response to the murder of George Floyd and the individual and communitarian traumas of Black, First Nations and Metis and students colour in its program. The ICCJ did not, however, substantively engage with the ways that criminology, sociology and the university are complicit through the legitimation practices and processes of ideology, professionalization and research in the ‘violence work’ of the state. The critique, ethics and logical conclusion of abolitionism are obfuscated.

Methodology/Approach: The authors explicitly draw on the Black Radical Tradition, Neo-Marxism and radical neo-Weberianism to sketch research possibilities that resist the university as a space of violence work, both in criminology and in the professionalization of policing.

Originality/Value: The debate between the ICCJ and Kevin Haggerty is an important opportunity to critically analyze the limits of critical criminology and lacunae of a debate about abolitionism, anti-criminology and university-state nexus as a site for the production of ideological and hardware violence work. Grounded in the Black Radical Tradition, neo-Marxism and radical neo-Weberianism, the authors sketch a framework for a research agenda toward the abolition of criminology.

This study aims to determine the extent to which the use of coordinating conjunctions enhances or impairs definitional clarity.

In two studies, a sample of 736 construct definitions from the Journal of Marketing, Journal of Marketing Research and Journal of Consumer Research over a 30-year period was judged for ambiguity and vagueness by both academic and lay judges.

The authors demonstrate that constructing definitions using both “and” and “or” increases the ambiguity and vagueness of the construct’s meaning. The most frequently used conjunction is “and” which appeared in 42 per cent of the definitions. A significant percentage (26 per cent) contain the conjunction “or.”

A framework for understanding alternative interpretations of “and” or “or” is developed. Five recommendations are proposed for evaluating the use of “and” and “or” in construct definitions. Theorists in all academic fields should not use both “and” and “or” in the same construct definition.

A five-step process is proposed for evaluating the use of “and” and “or” in construct definitions. Theorists should not use both “and” and “or” in the same construct definition.

This is the first exploration of how specific wording patterns used in construct definitions in academic research affect the clarity of the definition.

The question has been recently raised as to how far the operation of the Sale of Food and Drugs Acts of 1875, 1879, and 1899, and the Margarine Act, 1887, is affected by the Act 29 Charles II., cap. 7, “for the better observation of the Lord's Day, commonly called Sunday.” At first sight it would seem a palpable absurdity to suppose that a man could escape the penalties of one offence because he has committed another breach of the law at the same time, and in this respect law and common‐sense are, broadly speaking, in agreement; yet there are one or two cases in which at least some show of argument can be brought forward in favour of the opposite contention.

This paper takes the stance that there are two criteria for evaluation of diversity in organizations. These criteria are (a) competition with other organizations and (b) the maintenance of the organization across time. Organizations which seek diversity without considering its effects on competitive and maintenance goals place themselves at a disadvantage vis‐a‐vis their competitors. Two case examples, the Persian and Roman Empires, are used to show how different diversity management practices affect organizations. Differences between the two empires are related to the degree to which they allowed for inclusion of diverse cultural groups. The Persian Empire was exclusionary. The Roman Empire was inclusionary. Roman inclusionary practices were based on merit. Inclusion by merit is shown to lead to increased organizational effectiveness primarily in terms of increased organizational resiliency across time.

Carles Alsinet is Professor of Social Psychology in the Faculty of Pedagogy and Psychology at the University of Lleida, Spain. His primary research interests are on children's rights and children's well-being.Loretta E. Bass is an Assistant Professor of Sociology at the University of Oklahoma. She focuses her research on children and stratification issues, and completes research in West Africa and the U.S. She recently completed a book, Child Labor in Sub-Saharan Africa, (Lynne Rienner Publishers, 2004) which offers a window on the lives of Africa's child workers drawing on research and demographic data from 43 countries. Dr. Bass’ research has appeared in Population Research and Policy Review, Political Behavior, Anthropology of Work Review, and the International Journal of Sociology and Social Policy.Michael F. C. Bourdillon was born in Africa and has spent most of his life in Zimbabwe. He is a social anthropologist, who has taught for over 25 years in the Department of Sociology, University of Zimbabwe. He has researched and published extensively on African religion. In recent years, his focus has turned to disadvantaged children in Zimbabwe. Apart from his academic work, he has long worked with an organization supporting street children in Harare. He has also cooperated with Save the Children Alliance, facilitating the establishment of a movement of working children in that country.Doris Bühler-Niederberger is Professor in Sociology at the University of Wuppertal, Germany. Several of her recent research projects have concerned childhood as a domain of professional, moral and political interest and images of childhood and children in public and professional debates. Her teaching and research interests are mainly focused on the sociology of private life and on private strategies of production and reproduction of social status and social order.Suellen Butler is currently the College Program Head of Urban Education (URBCC) and soon will be the coordinator of the Elementary Education in Multicultural Settings (ELEDM) program at Penn State Delaware County. Dr. Butler's contribution to this volume explores the activities and practices of the National School and Community Corp (NSCC), an AMERICORP school-based mentoring program in Philadelphia. Dr. Butler examines in what ways these school-based mentoring programs impact the childhood experiences of children and their schools.Steve Carlton-Ford is Associate Professor of Sociology at the University of Cincinnati, and an affiliate with the Department of Sociology's Kunz Center for the Study of Work and Family. His research examines both the impact of war on children's life chances and the effect of chronic childhood illness (particularly epilepsy) on family relationships and children's well being. He currently edits Sociological Focus, the journal of the North Central Sociological Association.Ferran Casas is Senior Professor of Social Psychology in the Faculty of Education and Psychology at the University of Girona, Spain. He is Director of the Research Institute on Quality of Life. He is author of many books and articles on children's rights. His main topics of research are well-being and quality of life, children's rights and intergenerational relationships.Verna Chow has training in neuropsychology and is a researcher at the University of Calgary. Verna Chow's and Dr. Hiller's contribution to this volume stems from a mutual interest in second-generation immigrants and their adaptation to Canadian Society, which officially proclaims itself as multicultural.Laura Daniel received a FAPESP Award as a student at Sao Paulo State University (UNESP) – Marilia, for researching “Toys and Games: Childhood in the Parque das Nações Favela,” which was supervised by Dr. Ethel Volfzon Kosminsky. She is currently a Social Sciences Master's degree student at the same university in Brazil, researching children and gender.Fabio Ferrucci is an Associate Professor of Sociology of Culture and Sociology of Education at the Faculty of Human Sciences of the University of Molise (Italy). His research focuses on the family, social policy and non-profit sector. He is the author of several articles on childhood and family policies in Italy.Cristina Figuer holds a Master's in Psychology and is currently a doctoral student in the Psychology and Quality of Life Program and researcher of the Institute on Quality of Life at the University of Girona, Spain.Kevin M. Fitzpatrick is a Professor of Sociology at the University of Birmingham, Birmingham, Alabama. His primary research focus is on health-compromising behavior among children and adolescents. In addition, he continues his work examining the role of environments and their impact on the mental health and well-being of homeless, youth, and other high-risk populations.Mònica González holds a Master's in Psychology and is currently a doctoral student in the Psychology and Quality of Life Program and researcher of the Institute on Quality of Life at the University of Girona, Spain.Daniela Grignoli is a Researcher at the Department of Economics, Management and Social Sciences of the University of Molise (Italy). She teaches Sociological Methodology and conducts research on children and new technologies.Mireia Gusó holds a Master's in Economics and is currently a researcher of the Institute on Quality of Life at the University of Girona, Spain.Patrick Heuveline is Assistant Professor in the Department of Sociology at the University of Chicago, and Research Associate at the Population Research Center, NORC and the University of Chicago. His research centers on the family as an adaptive institution and its key role in linking macro-level changes and individual behaviors. He is currently studying the consequences of mortality change in Cambodia and in high HIV-prevalence populations in Southern Africa. In addition, he is launching an international study of the effects of the relationship between the family and the State on youth well being across Western countries.Harry H. Hiller is Professor of Sociology at the University of Calgary. His specialization is dealing with macro-level questions about Canadian Society and he is the author of Canadian Society: A Macro Analysis (Prentice-Hall, numerous editions). Dr. Hiller's and Verna Chow's contribution to this volume stems from a mutual interest in second-generation immigrants and their adaptation to Canadian Society, which officially proclaims itself as multicultural.David A. Kinney received his Ph.D. in Sociology from Indiana University-Bloomington and did post-doctoral work at the University of Chicago. He is currently Associate Professor of Sociology at Central Michigan University and an affiliate faculty member at the Center for the Ethnography of Everyday Life at the University of Michigan. In addition to being the current Co-Series Editor of the Sociological Studies of Children and Youth with Katherine Brown Rosier, his publications have appeared in Sociology of Education, Youth and Society, Personal Relationships During Adolescence (Sage), and New Directions for Child and Adolescent Development (Jossey-Bass). He is currently conducting ethnographic research with children and their parents in a study of how families manage work, home life, and children's activity involvement in a fast-paced society.Ethel Volfzon Kosminsky, Professor of Sociology at Sao Paulo State University (UNESP) – Marilia, has been a recipient of research grants from the Brazilian organization CNPq and was a Fulbright grantee in the U.S. in 1995. Chair of the Graduate Program of Social Sciences at UNESP-Marilia from 2000 to 2004, she currently leads the Center of Studies of Children and Adolescents at UNESP-Marilia, and the Network for the Study of Latin American Children and Youth.Madeleine Leonard is a Reader in Sociology at the School of Sociology and Social Policy, Queen's University, Belfast. Her research interests fall within the broad remit of the “new sociology” of childhood and she has conducted research with children on a wide range of topics including their experiences of poverty, their experiences of paid employment and their participation in domestic labor within the household. Her current research concerns Protestant and Catholic children growing up along one of the most contentious peace-lines in Belfast and the research examines children's roles as political actors in Northern Irish society.Antonio Mancini is a Junior Researcher at the Department of Economics, Management and Social Sciences of the University of Molise (Italy). He is the author of several articles on children's rights. He has also co-edited a book about the rights of the children.Hyunjoon Park is a Doctoral Candidate in Sociology at the University of Wisconsin-Madison. His research focuses on the process of transition to adulthood, particularly among young people in East Asia, across several dimensions including educational and occupational attainment. Currently, he is working on a dissertation project that compares the effects of family and school on educational achievement among 15-year olds in 30 countries using the PISA data. Recent publications include “Age and Self-Rated Health in Korea: A Research Note” (Social Forces, forthcoming) and “Racial/Ethnic Differences in Voluntary and Involuntary Job Mobility among Young Men” (with Gary Sandefur, Social Science Research, 2003).Bettina F. Piko, M.D., Ph.D., graduated from medical school in 1991, then started her career in the field of public health. In the meantime, she earned an M.A. degree in sociology and a Ph.D. in health psychology and behavioral sciences. Currently she is an associate professor of behavioral sciences at the University of Szeged Hungary, and her research activities embrace research topics from psychosocial youth development, substance use and problem behavior, up to psychosocial work environment, social support and societal stress.Samantha Punch is a Lecturer in Sociology in the Department of Applied Social Science at Stirling University. She recently completed a British Academy Postdoctoral Fellowship during which time she conducted a study of children's experiences of sibling relationships and birth order in the U.K. Prior to this, she worked with Roger Fuller, Christine Hallett and Cathy Murray on the project “Young People and Welfare: Negotiating Pathways” which explored Scottish children's problems and their coping strategies, as part of the ESRC's Children 5–16 Programme. Her doctoral research included two years of ethnographic fieldwork on rural childhoods in Bolivia where she investigated the ways in which children and young people negotiate their autonomy at home, school, work and play.Marina Rago is a Junior Researcher at the Department of Economics, Management and Social Sciences of the University of Molise (Italy). She is currently involved in research projects on the implementation of children's rights.Katherine Brown Rosier is currently Associate Professor of Sociology at Central Michigan University. She published Mothering Inner-City Children in 2000 with Rutgers University Press and is currently the Co-Series Editor of the Sociological Studies of Children and Youth with David Kinney. Other publications have appeared in The Journal of Contemporary Ethnography, Human Development, The Journal of Comparative Family Studies, and several other journals and edited volumes. While continuing to write on experiences of low-income African-American children and families, she is also conducting research and writing a book with colleague Scott L. Feld on Louisiana's Covenant Marriage.Carles Rostan is Professor of Developmental Psychology in the Faculty of Education and Psychology at the University of Girona, Spain and researcher of the Institute on Quality of Life. His primary research interests are on children's development and children's rights.Marta Sadurní is Professor of Developmental Psychology in the Faculty of Education and Psychology at the University of Girona, Spain. She is researcher of the Institute on Quality of Life. Her primary research interests are on children's development and children's rights.Gary D. Sandefur is Professor of Sociology at the University of Wisconsin-Madison. His publications include Growing Up with a Single Parent (Harvard University Press, 1994) with Sara McLanahan, “What Happens after the High School Years among Young Persons with Disabilities,” Social Forces, 82 (2003), 803–832 with Thomas Wells and Dennis Hogan, and “Off to a Good Start? Postsecondary Education and Early Adult Life,” in Richard Settersten, Frank Furstenberg, and Ruben Rumbaut (Eds), On the Frontier of Adulthood: Theory, Research, and Public Policy, University of Chicago Press, forthcoming with Jennifer Eggerling-Boeck and Hyunjoon Park. He is currently working on quantitative and qualitative analyses of the transition to adulthood in the United States and other countries.Angelo Saporiti is Professor of Sociology at the Faculty of Economics of the University of Molise (Italy). Dr. Saporiti also teaches Social Ethics, and is the author of books and articles on children's rights. Angelo Saporiti is involved in various research international networks on childhood sociology and children's rights.Jeffrey M. Timberlake is Assistant Professor of Sociology and Research Associate at the Kunz Center for the Study of Work and Family at the University of Cincinnati. He primarily studies the causes and consequences of urban inequality, particularly race-ethnic residential segregation. Current projects include analyzing data from the 1970 to 2001 Panel Study of Income Dynamics and the 1970 to 2000 U.S. Censuses to estimate racial inequality in children's neighborhood socioeconomic status. In addition to his work with Patrick Heuveline on comparative family demography, he is also conducting several studies of race-ethnic attitudes in America.Darlene Romania Wright is Assistant Professor of Sociology at Birmingham-Southern College. Her primary research interests pertain to adolescent health-compromising behavior. Her current research is on the effects of social capital on violent behavior among secondary school students.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

The purpose of this study is to examine the extent to which a cause-brand alliance (CBA) leads to improved attitude toward cause-brand alliance, which in turn leads to improved brand identification.

The approach uses a 2 × 2 × 2 between-subjects experimental design to examine the interaction effect of the brand ally, the non-profit ally, and the perception of cause controversy on a customer’s attitude toward the CBA, which in turn affects identification with the brand ally.

On average, customers’ perception of cause controversy influences attitude toward the CBA and subsequently the level of identification with the brand ally. When a non-profit organization is connected to a controversial issue, managerial options for building a successful CBA are more limited than when the non-profit is noncontroversial.

We contribute to consumer learning theory in the context of CBA research by identifying an important boundary condition – perceived cause controversy. Perceived cause controversy impedes the customer’s learning about partners in CBA. Moreover, fit and cue consistency are separate constructs.

CBAs help build customer brand identification. Brand managers must include the customer’s perceived cause controversy, the ally’s unique information, and the customer’s attitude toward the nonprofit in the decision calculus. Brands have an opportunity to demonstrate corporate social responsibility and build identification by helping a less well-established nonprofit to build positive customer attitudes. If the non-profit is linked to controversy, this opportunity is constrained.

A boundary condition-perceived cause controversy influences how the partners in a CBA differentially influence the customer’s attitude toward the CBA and, ultimately, brand identification.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.