Aaron Kessler, Melissa Boston and Mary Kay Stein
This study explores the teacher’s role for implementing a cognitive tutor (CT) intended to increase students’ knowledge of proportional reasoning and potential impacts on…
Abstract
Purpose
This study explores the teacher’s role for implementing a cognitive tutor (CT) intended to increase students’ knowledge of proportional reasoning and potential impacts on students’ learning.
Design/methodology/approach
Using a mixed methods approach to design-based research, the authors examine results from three different phases of the CT implementation using frameworks from mathematics education research.
Findings
Based on observations of 10 educators, the authors identify 4 different types of interactions among the CT, students and educators. Using observations and student assessment results (n = 134), the authors begin to build an argument that different types of interactions have the potential to impact students’ opportunities to learn in computer-directed learning environments.
Originality/value
The authors conclude that research on the efficacy of computer-directed learning environments should consider differences in implementation of CT materials and that the types of CT, student and educator interactions described herein provide a framework to support such exploration.
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This chapter explores the relationship between disability identity, civil rights, and the law. Twenty-five years after the passage of the Americans with Disabilities Act, the…
Abstract
This chapter explores the relationship between disability identity, civil rights, and the law. Twenty-five years after the passage of the Americans with Disabilities Act, the question remains why disability rights legislation does not go far enough toward addressing access, stigma, and discrimination issues. People with disabilities have found empowerment from disability rights laws, but these laws are also restrictive because they define people in relation to medical aspects of their disabilities and narrowly define society’s obligation for inclusion. The successes and failures of disability rights laws are an important contribution to the study of conceptions of difference.
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This study aims to examine how firms choose an auditor in the presence of bilateral information asymmetry between insiders and outsiders regarding firms’ economic performance.
Abstract
Purpose
This study aims to examine how firms choose an auditor in the presence of bilateral information asymmetry between insiders and outsiders regarding firms’ economic performance.
Design/methodology/approach
This study presents a one-period reporting bias game with a firm’s risk-neutral manager and investors in the capital market, in which a manager with private information chooses an auditor and reports earnings to investors who acquire their own information. The analysis focuses on the possibility that the manager engages an auditor to constrain earnings management as a commitment device to minimize reporting error cost.
Findings
The results show that the manager’s optimal auditor choice is determined based on investor sensitivity to the earnings report, and managerial incentives for earnings management, discounted by the uncertainty of reporting errors. The results for optimal auditor choice are counterintuitive: engaging a higher-quality auditor could seemingly be associated with aggressive earnings management.
Originality/value
This study advances the understanding of the theoretical basis of firms’ auditor choice in the context of market investors’ information acquisition when auditors exercise their discretion in reporting. This issue has received limited attention in the extant literature.
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Summer F. Odom, Tearney Woodruff, Melissa R. Shehane, Kim E. Dooley and Megan Stein
The Maroon & White Leadership Program at Texas A&M University is a formal leadership program that involves students completing eight leadership experiences including leadership…
Abstract
The Maroon & White Leadership Program at Texas A&M University is a formal leadership program that involves students completing eight leadership experiences including leadership education, training, and development dimensions. Students also reflect on each leadership experience and meet with a leadership coach to synthesize the experience. In our content analysis of 134 reflections from 17 students, we found that students articulate learning in the developing self area of the leadership identity development model including deepening self- awareness, building self-confidence, establishing interpersonal efficacy, and expanding motivations. Applying new skills was not as evident from the reflections. Students also demonstrated a broadening view of leadership in moving to thinking of leadership as a process and not just a position.
Matthew A. Notbohm, Jeffrey S. Paterson and Adrian Valencia
Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax services…
Abstract
Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax services result in audit-related knowledge spillovers that lead to improved audit quality. We extend this line of research. We examine the relation between auditor-provided tax services and restatements and determine whether this relation differs when the auditor is a small or large accounting firm. We also examine whether the Securities Exchange Commission’s restrictions on certain tax consulting practices (SEC, 2006) altered this relation. Specifically, we measure whether the probability of financial statement restatements varies with (1) variation in accounting firm size (measured as PCAOB annually inspected firms versus PCAOB triennially inspected firms), and (2) the joint provision of audit and tax services. We find a negative relation between auditor-provided tax services and restatements which is consistent with prior research. We also find that this relation is significantly more negative when the auditor is a small accounting firm. Finally, we find that the lower probability of a restatement associated with the joint provision of audit and tax services persists regardless of auditor size after the SEC-imposed restrictions on certain tax consulting services in 2006. Our study provides evidence that accounting firms, and particularly small accounting firms, benefit from knowledge spillovers when jointly providing audit and tax services and these benefits lead to improved audit quality. Prior research concludes that large auditors provide higher audit quality and that the provision of tax services improves audit quality. Our results provide evidence that audit quality improvements are greater for small auditors and their clients. This improvement narrows that audit quality gap between large and small auditors. We do not find evidence that the SEC’s restrictions on certain tax consulting services altered the relation between audit quality and tax services.
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This chapter contributes to the discourse of difference by problematizing the sameness/difference trope through the lens of the exceptional. It explores the nature of being…
Abstract
This chapter contributes to the discourse of difference by problematizing the sameness/difference trope through the lens of the exceptional. It explores the nature of being exceptional with an expectation that its nature is contingent and variable. At the heart of understanding what constitutes exceptional is its implicit comparison with the average. While exceptional is defined to include both individuals who achieve in extraordinary ways and individuals with a physical or mental impairment, the two definitions are consonant in that both describe individuals who deviate from expected norms. Relying on the insights from pragmatism, this chapter considers community habits exceptional individuals must confront in forming their choices. In this way, it further adheres to the lessons from pragmatism for norm change. The strategies individuals use to alter the effects of being perceived as exceptional contribute to the overall discourse in equality and equal protection and potentially constitute the individual action that formulates change. It examines some approaches to the Americans with Disabilities Act (ADA) derived from civil rights and from economic perspectives and the relevant matrix of choices available to the exceptional to understand the potential for productive change. With this foreground, it examines the choice of exceptional individuals to cover or convey matters of their identity. This chapter pays particular attention to these choices in seeking accommodations under the ADA. Ultimately, this study strives to participate in the conversation seeking to maximize human potential.
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Steven H. Appelbaum, Ethan Adeland and Jake Harris
Since 9/11, the world has been on alert and it is just a matter of time before a sports facility is targeted. No empirical studies have examined the stress levels of employees in…
Abstract
Since 9/11, the world has been on alert and it is just a matter of time before a sports facility is targeted. No empirical studies have examined the stress levels of employees in sports facilities. Tangential studies will show, stress symptoms, changes in behavior and life style continued long after 9/11 to the point that it became a habit and no longer an isolated event. However, there is still the question of a secure work environment for the employees of these sports facilities. The current level of security being implemented in sport facilities is no longer sufficient to ensure the safety of employees, participants and spectators. Recommendations have been chosen carefully and are budget dependent. The implementation of biometrics will potentially reduce the stress levels of the targeted work environments by making it a safer place. The increased level of stress in the work environment has been partially reduced by several stress management techniques that include: task redesign, flexible work schedules, participative management, increased employee autonomy, employee fitness programs and open lines of communication to voice on going concerns to insure the safety of fans, athletes and employees. A conclusion is there is still a major concern of a secure work environment for the employees of these sports facilities at this date. This is the challenge.
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Marjorie C. Feinson and Adi Meir
Although childhood abuse is internationally recognized as a major problem, there is a dearth of data concerning potentially protective resources, including religiosity. While…
Abstract
Purpose
Although childhood abuse is internationally recognized as a major problem, there is a dearth of data concerning potentially protective resources, including religiosity. While studies document religiosity’s positive association with general health outcomes, little is known about its relevance to abuse in childhood. A unique opportunity to explore the relationship is provided by a community-based study of religiously diverse, adult women within a single religious denomination, Judaism. A distinctive aspect of this research, which places women’s voices and experiences center stage, is the context within which it was conducted. Israel is a deeply gendered society dominated by two patriarchal institutions, the military and religious establishments.
Methodology
Detailed telephone interviews with a large, demographically diverse sample assess a broad range of women’s health issues including childhood sexual, physical, and emotional abuse. Prevalence rates are compared for observance groups at opposite ends of the religiosity spectrum, rigorously devout ultra-Orthodox (Haredi) (n = 261) and nonreligious Secular Jews (n = 181).
Findings
Unexpectedly, no significant differences between observance groups are found for any childhood abuse (45%), physical abuse (24%), or emotional abuse (40%). Childhood sexual abuse has the lowest frequency (4.8%) of all abuse categories with more reported by Secular than Haredi respondents (7.7% vs. 3.1% p = .05).
Research implications
This study addresses a critical research gap with empirical evidence from adult women within a single religious denomination. To enhance generalizability, replication with other denominations and the inclusion of males is warranted.
Social implications
More religious involvement apparently does not mitigate the most prevalent forms of childhood maltreatment. These preliminary, yet persuasive findings warrant more policy and prevention efforts focused on childhood abuse in all families, religious as well as nonreligious.
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Nihal Sinnadurai, G. Kersuzan, B.S. Sonde, Boguslaw Herod, Brian C. Waterfield, J.B. Knowles and M.A. Stein
I was an invited speaker to the ISHM‐Benelux meeting. As I arrived early, I also sat in on the committee meeting as an observer. Jos B. Peeters was the outgoing president and the…
Abstract
I was an invited speaker to the ISHM‐Benelux meeting. As I arrived early, I also sat in on the committee meeting as an observer. Jos B. Peeters was the outgoing president and the incoming committee was widened to about 15 members compared with the previous 6. Following the unanimous election of all those nominated, the committee reconvened and elected Mr Kwikkers as the new president of ISHM‐Benelux. He is a professor at the Technische Hogeschole in Delft.
Barrie O. Pettman and Richard Dobbins
This issue is a selected bibliography covering the subject of leadership.
Abstract
This issue is a selected bibliography covering the subject of leadership.