Matthew S. Crow, Tara O'Connor Shelley, Laura E. Bedard and Marc Gertz
Following the velvet revolution of 1989 and the adoption of a democratic form of government, Czech policing has experienced a plethora of changes resulting in a new police force…
Abstract
Following the velvet revolution of 1989 and the adoption of a democratic form of government, Czech policing has experienced a plethora of changes resulting in a new police force that has been understudied to date. This research seeks to address this void using an exploratory approach that utilizes survey research to gauge the attitudes of 70 Czech police officers regarding crime and criminal justice policies; police and government involvement in social and order maintenance problems; and police practices in the Czech Republic (e.g. community‐oriented policing). Several factors – historical, ideology and job tenure – are considered as potential explanations for observed trends in officer attitudes. The results indicate that there are no clear patterns to these officers' attitudes.
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This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when…
Abstract
This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when information on risk exposures is disclosed. The theoretical lens through which we examine this issue involves negativity bias. Sixty-two stock market investors who engage in the evaluation and/or investment of stocks on a regular or professional basis participated in our study. Our results reveal that the addition of BODs oversight disclosure (positive information) does not carry significant weight on investor judgments (i.e., attractiveness and investment) when financial statement disclosures indicate a high level of operational and financial risk exposures (negative information). In contrast, under the condition of a low level of risk exposures, BODs oversight disclosure causes investors to assess higher risk in terms of worry, catastrophic potentials and unfamiliarity about risk information and, in turn, make less favorable investor judgments. Our findings add to the literature on negativity bias and contribute to the debate on the usefulness of disclosures about risk.
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To share information and insights from the 2006 Digital Archives in Science and Engineering Resources (DASER) and American Society for information Science and Technology…
Abstract
Purpose
To share information and insights from the 2006 Digital Archives in Science and Engineering Resources (DASER) and American Society for information Science and Technology Conferences.
Design/methodology/approach
The article is a description of the main highlights.
Findings
Institutional and professional challenges face libraries and librarians as they consider a more electronic environment both as the preference of users and due to the new availability of resources that are consistently being released that way. How to create space for new academic functions and student needs is a primary goal at many institutions. Many ideas were floated about ways that is being done at large research universities.
Originality/value
The informal nature of the DASER Summit lent to much collegiality and sharing of information and could have extended a lot longer if time allowed.
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Laura Mehnaz, Asheq Rahman and Humayun Kabir
Concerns relating to the representational faithfulness and, consequently, the relevance of fair value (FV) estimates are likely to be heightened in the wake of market uncertainty…
Abstract
Purpose
Concerns relating to the representational faithfulness and, consequently, the relevance of fair value (FV) estimates are likely to be heightened in the wake of market uncertainty caused by the COVID pandemic. Therefore, this paper aims to study the relevance of supplementary disclosures intended to improve the representational faithfulness of FV estimates by examining their impacts on audit fees and investors’ valuation of FV adjustments in the uncertain market condition of 2020.
Design/methodology/approach
The sample is comprising Australian real estate firms. The authors develop both weighted and unweighted disclosure indices based on supplementary disclosures related to Level 3 FVs under IFRS 13 Fair Value Measurement. The authors measure the levels of disclosure by the sample firms based on these indices from 2018 to 2020 and ascertain their effects on audit fees and the market value of FV adjustments on investment properties.
Findings
The authors find that real estate firms increased supplementary FV disclosures during 2020. The authors document a negative association between supplementary disclosures and audit fees, although the authors find no incremental impact of disclosures on audit fees during the pandemic. Additionally, the authors find that investors’ pricing of FV adjustments increased with the increase in disclosures during the market uncertainty of 2020, while in the pre-uncertainty period, their pricing influence was not significant.
Originality/value
The findings extend the understanding of the role of supplementary disclosures on Level 3 investment properties in mitigating the perceived audit risk for auditors and the faithful representation concerns for investors in a distressed market environment.
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The purpose of this paper is to understand how external auditors communicate with audit committees (ACs).
Abstract
Purpose
The purpose of this paper is to understand how external auditors communicate with audit committees (ACs).
Design/methodology/approach
A total of 53 interviews were conducted with participants in the ACs of 22 French companies listed in the CAC 40 index, including external and internal auditors, CFOs, AC chairpersons, and members.
Findings
In multiple accountability relationships, external auditors sit in the middle. They therefore use impression management (IM). While AC members expect them to be transparent, they are also expected to preserve managers’ “face” by sustaining impressions of consistency. The construction of impressions of consistency and transparency takes place mainly backstage, through time-consuming teamwork shared by auditors and CFOs. External auditors have power to make things transparent, but the use of such power is tricky, because it can damage relationships with CFOs. External auditors have a difficult “discrepant role” (Goffman, 1959) to play.
Practical implications
This study provides insights into what occurs behind the scenes with ACs, which can help regulators think deeper about relationships between external auditors and ACs.
Originality/value
This research makes contribution to governance, IM, and AC literature. It analyzes the AC process from external auditors’ – rather than AC members’ – points of view. Highlighting the AC process backstage, it shows that IM can be carried out collectively toward an internal rather than external audience and demonstrates that external auditors practice rather than limiting IM.
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Kathryn Greenwood, Christine Carroll, Lucie Crowter, Kim Jamieson, Laura Ferraresi, Anna-Marie Jones and Rupert Brown
Stigma towards severe mental illness (SMI) is widespread, exacerbating mental health problems, and impacting on help-seeking and social inclusion. Anti-stigma campaigns are…
Abstract
Purpose
Stigma towards severe mental illness (SMI) is widespread, exacerbating mental health problems, and impacting on help-seeking and social inclusion. Anti-stigma campaigns are meeting with success, but results are mixed. Earlier intervention to promote positive mental health literacy rather than challenge stigma, may show promise, but little is known about stigma development or interventions in younger children. The purpose of this paper is to investigate children’s knowledge, attitudes and behaviour towards SMI and whether we can positively influence children’s attitudes before stigma develops.
Design/methodology/approach
A cross-sectional study investigated mental health schema in 7-11 year olds. An experimental intervention investigated whether an indirect contact story-based intervention in 7-8 year olds led to more positive mental health schema.
Findings
Young children’s schema were initially positive, and influenced by knowledge and contact with mental illness and intergroup anxiety, but were more stigmatising in older girls as intergroup anxiety increased. The indirect contact intervention was effective in promoting positive mental health schema, partially mediated by knowledge.
Social implications
Intervening early to shape concepts of mental illness more positively, as they develop in young children, may represent a more effective strategy than attempting to challenge and change mental health stigma once it has formed in adolescents and adults.
Originality/value
This study is the first to investigate an intervention targeted at the prevention of stigma towards SMI, in young children, at the point that stigma is emerging.
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Craig McLaughlin, Stephen Armstrong, Maha W. Moustafa and Ahmed A. Elamer
This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.
Abstract
Purpose
This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.
Design/methodology/approach
The sample includes all firms that were investigated by the Financial Reporting Council through the audit enforcement procedure from 2014 to 2019, and two matched no-scandal firms. It uses logistic binary regression analysis to examine the hypotheses.
Findings
Results based on the logit regression suggest that audit member tenure and audit committee meeting frequency both have positive associations to the likelihood of corporate scandal. Complementing this result, the authors find negative but insignificant relationships amongst audit committee female chair, audit committee female members percentage, audit committee qualified accountants members, audit committee attendance, number of shares held by audit committee members, audit committee remuneration, board tenure and the likelihood of corporate scandal across the sample.
Research limitations/implications
The results should help regulatory policymakers make decisions, which could be crucial to future corporate governance. Additionally, these results should be useful to investors who use corporate governance as criteria for investment decisions.
Originality/value
The authors extend, as well as contribute to the growing literature on the audit committee, and therefore, wider corporate governance literature and provide originality in that it is the first, to the knowledge, to consider two characteristics (i.e. remuneration and gender) in a UK context of corporate scandal. Also, the results imply that the structure and diversity of the audit committee affect corporate fraud/scandal/sanctions.
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This paper explores the potential that block teaching offers to enhance employability in the context of large-scale classes. It suggests that block teaching, with its condensed…
Abstract
Purpose
This paper explores the potential that block teaching offers to enhance employability in the context of large-scale classes. It suggests that block teaching, with its condensed structure, necessitates curriculum innovation, fosters participatory learning and peer-to-peer networking, and has been shown to increase student focus and enhance engagement and attainment, especially amongst diverse learners. As these are the same challenges that large-scale teaching faces, it is proposed that intensive modes of delivery could be scaled up in a way that may help to mitigate such problems as cohorts in business schools continue to increase in size.
Design/methodology/approach
The paper is based on secondary research and provides an overview of literature that looks at block teaching, followed by that which explores the challenges of large-scale teaching contexts. It compares and contrasts the gaps in both to suggest a way that they could be combined.
Findings
The paper provides key insights into changes in the contemporary landscape of teaching within UK business schools, which have seen increasingly large cohorts and draws out the key strengths of intensive modes of delivery, which include helping students to time manage effectively, encouraging curriculum innovation and the creation of participatory learning opportunities as well as providing closer personal relationships between students and staff. Outlining some of the well-documented issues that can arise when teaching larger cohorts, the paper suggests that scaling up blocked delivery may offer a new way help to overcome them.
Research limitations/implications
Because of the chosen research approach, the research results are subject to generalisation. Therefore, researchers are encouraged to test the proposed propositions in large-scale teaching scenarios.
Practical implications
This paper includes implications for the development of innovative modes of teaching in the context of large cohorts, an experience that is increasingly common amongst British business schools and beyond.
Originality/value
This paper brings together two bodies of literature for the first time – that of intensive modes of teaching and that focuses on large-scale teaching contexts – for the first time to show how the former may help to overcome some of the key issues arising in the latter.