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Book part
Publication date: 13 March 2023

Aisha Meeks and Dereck Barr-Pulliam

We examine how auditors' use of limited liability agreements (LLAs) impact perceptions of private company creditworthiness in a 2 × 2 between-subjects experiment. Ninety-three…

Abstract

We examine how auditors' use of limited liability agreements (LLAs) impact perceptions of private company creditworthiness in a 2 × 2 between-subjects experiment. Ninety-three United States-based bank loan officers evaluate whether LLA clauses and the size of the company's external auditor impact lending decisions. We use signaling theory to predict, and we find that LLAs decrease perceived creditworthiness, mainly when the company engages a Non-Big4 auditor. We find no difference in perceived creditworthiness when the company employs a Big4 firm, irrespective of including an LLA clause. Supplemental analyses show that lenders perceive that LLA clauses signal higher credit risk and, in turn, decrease perceived creditworthiness. We offer insights into how lenders integrate information about privately held companies into their decisions, which could impact the cost of capital for private companies. Our study should be of interest to preparers and the varied users of financial statements and regulators.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80455-798-3

Keywords

Content available
Book part
Publication date: 13 March 2023

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80455-798-3

Book part
Publication date: 30 November 2020

Aisha K. Gill and Aviah Sarah Day

In May 2012, nine men from the Rochdale area of Manchester were found guilty of sexually exploiting a number of underage girls. Reporting on the trial, the media focussed on the…

Abstract

In May 2012, nine men from the Rochdale area of Manchester were found guilty of sexually exploiting a number of underage girls. Reporting on the trial, the media focussed on the fact that eight of the nine men were of Pakistani origin, while the girls were all white. It also framed similar cases in Preston, Rotherham, Derby, Shropshire, Oxford, Telford and Middlesbrough as ethnically motivated, thus creating a moral panic centred on South Asian grooming gangs preying on white girls. Despite the lack of evidence that the abuse perpetrated by some Asian men is distinct from male violence against women generally, the media focus on the grooming gang cases has constructed a narrative in which South Asian men pose a unique sexual threat to white girls. This process of ‘othering’ South Asian men in terms of abusive behaviour masks the fact that in the United Kingdom, the majority of sexual and physical abuse is perpetrated by white men; it simultaneously marginalises the sexual and domestic violence experienced by black and minority ethnic women. Indeed, the sexual abuse of South Asian women and girls is invisibilised within this binary discourse, despite growing concerns and evidence that the men who groomed the young girls in the aforementioned cases had also perpetrated domestic and sexual violence in their homes against their wives/partners. Through discourse analysis of newspaper coverage of these cases for the period 2012‒2018, this paper examines the British media's portrayal of South Asian men – particularly Pakistani men – in relation to child-grooming offences and explores the conditions under which ‘South Asian men’ have been constructed as ‘folk devils’. It also highlights the comparatively limited newspaper coverage of the abuse experiences and perspectives of Asian women and girls from the same communities to emphasise that violence against women and girls remains an ongoing problem across the nation.

Details

Gendered Domestic Violence and Abuse in Popular Culture
Type: Book
ISBN: 978-1-83867-781-7

Keywords

Article
Publication date: 30 August 2021

Shabana Naveed and Aisha Azhar

With governance networks as the critical emerging feature of public administration, this article examines the structure, governance and challenges of networks in the public…

Abstract

Purpose

With governance networks as the critical emerging feature of public administration, this article examines the structure, governance and challenges of networks in the public sector. Using complexity theory, this article explains that control-based relations do not hold much relevance to govern the complex systems of networks.

Design/methodology/approach

Case study research design is employed taking the power network in Pakistan as the unit of analysis. Data were collected through eleven semi-structured interviews, companies' websites, government policy reports and other companies' reports. The structure of the power network was examined through the technique of social network analysis using UCINET. Thematic analysis of interviews was conducted with the help of NVivo 13 to identify the mode of governance and challenges.

Findings

The study found that five central public sector actors have a high degree centrality and betweenness centrality. Thematic analysis further revealed that these actors are controlling most of the decisions in the network in a hierarchical mode of governance. Other actors face multiple challenges including lack of autonomy, overlapping authorities, conflicting rules and complex decision processes.

Research limitations/implications

The findings imply that instead of top-down and control-based relations, networks require self-governance mechanisms where actors independently participate and interact with other actors to generate common solutions to problems.

Practical implications

The authorities should use network management strategies, participatory approaches and consensus-building methods to reach decisions.

Originality/value

The study explores the network structure and network governance challenges in the context of a developing country that is barely addressed in the public management literature.

Details

International Journal of Public Sector Management, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3558

Keywords

Book part
Publication date: 18 August 2011

Penny A. Pasque

Feminist perspectives from women of color did not emerge solely as a result from racism in the white feminist movements; such an assumption negates the agency of feminists of…

Abstract

Feminist perspectives from women of color did not emerge solely as a result from racism in the white feminist movements; such an assumption negates the agency of feminists of color (Roth, 2004). Instead, feminist perspectives by women of color emerged from historical and sociopolitical dynamics within their own communities of origin, as well as in relationship to each other, including in opposition to, and at times in concert with, the white feminist movements. This chapter explores the development, complexities, and unique contributions of Womanist, Black Feminist Thought, hip-hop, Chicana, Native American, global, Asian American, Arab American and ecofeminism. These feminist perspectives include overarching themes, such as the intersectionality of gender, race, ethnicity, class, sexual orientation, ability, age, religion, nationality, and other important identities and issues. Each contemporary feminist theory also explores the interstices of issues such as education, health, economics, reproduction, sociopolitical, historical, organizational, technological, and myriad interrelated dynamics.

Details

Women of Color in Higher Education: Turbulent Past, Promising Future
Type: Book
ISBN: 978-1-78052-169-5

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