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This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.

The COVID-19 pandemic exacerbated food insecurity and insufficiency in the United States. However, the causes of food insufficiency among people with disabilities during the pandemic are not well understood. This paper examined how loneliness and household structure are associated with food insufficiency among working-age adults (ages 18–64) with disabilities during the COVID-19 pandemic. Using 2021 National Survey on Health and Disability data, we conducted logistic regression to estimate the association between loneliness, household composition, and food insufficiency. Measures of household structure, such as the number of children in the household and living with other adults, were not associated with food insufficiency during the COVID-19 pandemic. Secondary analyses found that loneliness had a strong association with food insufficiency for those who live alone. Respondents who lived alone and reported feeling lonely had the highest odds of being food insufficient during the pandemic. Our findings indicate that in addition to household structure, it is important to assess psychosocial well-being, such as measures of loneliness, when examining food insufficiency among working-age adults with disabilities.

Our present quest for sustainable cities requires a holistic understanding of city construction and people’s well-being. Feminist scholars have shown that urban space does not attend to women’s needs. This study focuses on women’s everyday life in Athens, Greece in late-1980s. This is a unique spatio-temporal point since it is located at the edge of several prevailing dichotomies – geopolitical, cultural and temporal. It examines how women use, experience and reconstitute public spaces in the city and aims to understand both how public spaces – with their material and social dimensions – restrict women’s lives, and how women reappropriate and (re)constitute urban space. It is based on in-depth interviews with women from three areas of Greater Athens, with different social class profiles. It focuses on neighborhood as a physical space, women’s social networks in the neighborhood and women’s mobility. The main findings include that the nexus of gender and class is inscribed in public spaces so that these restrict women and their right to the city; the organization of public spaces ignores women’s reproductive responsibilities; women participate in the public sphere, but gender hierarchies have not been eliminated; while local social networks are fundamental for women in their efforts to reappropriate public spaces. It concludes that the transition to sustainable – enjoyable – inclusive cities will benefit from incorporating women’s experiences and needs; adopting a socio-spatial perspective that focuses on everyday life; a focus on social reproduction too; and an explicit aim to eliminate gender hierarchies (rather than inclusion).

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of wrongdoing is often insufficient to remedy the situation. Thus, this chapter investigates auditors’ whistleblowing persistence, measured as the number of times an auditor is willing to repeatedly report the wrongdoing, if he/she is not satisfied with the initial and/or subsequent responses received. Specifically, this chapter examines auditors’ persistence when reporting the wrongdoing of a peer auditor on the same audit team. Results show communication medium utilized within the audit team (instant message vs video) and client importance (high vs low) influence persistence in a 2 × 2 experiment. The manipulation for communication medium uses actual prerecorded videos and instant messages. Results related to one of our four hypotheses show that whistleblowing persistence is affected by client importance; that is, auditors are more likely to persist in reporting when working on a less important client. Furthermore, the findings suggest that client importance and communication medium interact such that communication medium affects persistence on more important clients, but not less important clients. Specifically, when working on a more important client, auditors are more likely to persist in reporting when interacting with their peers via video compared to via instant message. Given that whistleblowing persistence is often necessary to obtain a satisfactory resolution to the issue at hand, our results suggest avenues to encourage whistleblowing persistence should be further explored.